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VOLUME 18

CONTENTS Chapter 321. Chapter 322. Zambia Revenue Authority Act Customs and Excise Act

CHAPTER 321 THE ZAMBIA REVENUE AUTHORITY ACT
ARRANGEMENT OF SECTIONS

PART I PRELIMINARY Section 1. 2. Short title Interpretation

PART II DISENGAGEMENT OF DEPARTMENTS OF TAXES AND OF CUSTOMS AND EXCISE AND INCIDENTAL MATTERS 3. 4. 5. 6. 7. 8. Disengagement of Departments Transfer of assets and liabilities of Departments to Authority Registration of property transferred by Departments Employees of Departments Legal proceedings References to Commissioner or Controller

PART III ZAMBIA REVENUE AUTHORITY 9. Establishment of Authority

10. 11. 12. 13. 14. 15. 16. 17. 18.

Establishment and composition of Governing Board Functions of Governing Board Tenure of office and vacancy Seal of Authority Remuneration and allowances Proceedings of Governing Board Committees of Governing Board Disclosure of interest Immunity of members

PART IV ADMINISTRATION Section 19. 20. Commissioner-General Secretary and other staff

21. Prohibition of publication or disclosure of information to unauthorised persons PART V FINANCIAL AND OTHER PROVISIONS 22. 23. 24. 25. 26. 27. Funds of Authority Financial Year Accounts Annual reports Savings Regulations

CHAPTER 321

ZAMBIA REVENUE AUTHORITY ACT

Act No. 28 of 1993

13 of 1994 32 of 1996 An Act to establish the Zambia Revenue Authority; to define the functions and powers of the Governing Board of the Authority; to transfer from the Government to the Authority the functions and powers of the Department of Taxes and the Department of Customs and Excise; to transfer from the Government to the Authority the assets and liabilities used by the said Departments; and to provide for matters connected with or incidental to the foregoing. [30th April , 1993] PART I PRELIMINARY 1. This Act may be cited as the Zambia Revenue Authority Act. Short title Interpretation

2. (1) In this Act, unless the context otherwise requires"appointed date" means 1st April 1994; "Authority" means the Zambia Revenue Authority established by section nine; "Chairman" means the Chairman elected under section ten; "Commissioner-General" means the Commissioner-General appointed under section nineteen; "Department" means the Department of Taxes or the Department of Customs and Excise; "Governing Board" means the Governing Board of the Authority constituted under section ten; "member" means a member of the Governing Board appointed under section ten; and "revenue" means taxes, duties, fees, levies, fines or other monies charged or collected pursuant to the laws specified under subsection (1) of section eleven; "Secretary" means the Secretary of the Authority appointed under section twenty. (2) Wherever in this Act reference is made to the property, rights,

liabilities and obligations of the Departments, such reference shall be read and construed as a reference to the property, rights, liabilities and obligations of the Government, in so far as such property, rights, liabilities and obligations relate to the Departments.

PART II DISENGAGEMENT OF DEPARTMENTS OF TAXES AND OF CUSTOMS AND EXCISE AND INCIDENTAL MATTERS 3. When the Minister is satisfied that all necessary agreements and Disengagement of Departments arrangements have been made for the disengagement of the Departments from the Government, he shall issue a statutory instrument under section one. 4. (1) On the appointed date there shall be transferred to, and vest in, or Transfer of subsist against, the Authority by virtue of this Act and without further assets and liabilities of assuranceDepartments to Authority (a) the affairs of the Departments; and

(b) subject to this Act, all property, rights, liabilities and obligations which immediately before the appointed date were the property, rights, liabilities and obligations of the Departments. (2) Except as provided in this Act, every deed, bond or agreement (other than an agreement for personal service) to which either of the Departments was a party immediately before the commencement of this Act, whether in writing or not, and whether or not of such nature that rights, liabilities and obligations thereunder could be assigned, shall, unless its subject-matter or terms make it impossible that it should have effect as modified in the manner provided by this subsection, have effect as from the date of the assignment thereof; as if(a) the Authority had been a party thereto;

(b) for any reference to either of the Departments there were substituted, as respects anything falling to be done on or after the commencement of this Act, a reference to the Board; (c) for any reference to any other officer of either of the Departments not being a party thereto and beneficially interested therein there were substituted, as respects anything falling to be done on or after the commencement of this Act, a reference to such officer of the Authority as the Governing Board shall designate. (3) Subject to subsection (2), documents other than those referred to in that subsection which refer specifically or generally to either of the Departments shall be construed in accordance with the said subsection as far as applicable. 5. Where under this Act, any property, rights, liabilities or obligations of either of the Departments are deemed transferred in respect of which transfer any written law provides for registration, the Department concerned shall make an application in writing to the appropriate registration authority for the registration of such transfer and such authority shall make such entries in the appropriate register as shall give effect to such transfer and, where appropriate, issue to the transferee concerned a certificate of title in respect of the said property or make necessary amendments to the register, as the case may be, and if presented therefor, make endorsement on the deeds relating to the title, right or obligation concerned and no registration fee or other duties shall be payable in respect of it. 6. (1) Before the appointed date, the Government shall notify such of the employees of the Departments as it wishes to retain for the purpose of transfer to the Authority and such employees shall be engaged on such conditions as the Governing Board shall determine. (2) Employees not engaged under subsection (1) shall, before the appointed date, be notified to that effect by the Government and may be retained by the Government. 7. (1) Without prejudice to the other provisions of this Act, where any Legal right, liability or obligation vests in, or subsists against, the Authority by proceedings virtue of this Act, the Authority and all other persons affected thereby Registration of property transferred by Departments

Employees of Departments

shall, as from the commencement of this Act, have the same rights, powers and remedies (and in particular the same rights as to the instituting or defending of legal proceedings or the making or resisting of applications to any authority) for ascertaining, perfecting or enforcing that right, liability or obligation as they would have had if it had at all times been a right, liability or obligation of the Authority. (2) Any legal proceedings or applications to any authority pending immediately before the commencement of this Act by or against either of the Departments may be continued by or against the Authority. (3) After the commencement of this Act, proceedings in respect of any right, liability or obligation which was vested in, held, enjoyed, incurred, suffered by, or subsisted against either of the Departments may be instituted by or against the Authority. 8. On or after the appointed date, reference in any written law or any References to other legal document to the Commissioner of Taxes, the Commissioner Commissioner of Sales Tax or the Controller of Customs and Excise shall be read and or Controller construed as references to the Commissioner-General appointed under section nineteen of this Act: Provided that the Commissioner-General may delegate to the Commissioner of Taxes, the Commissioner of Sales Tax and the Controller of Customs and Excise such of his duties as are respectively appropriate to each officer.

PART III ZAMBIA REVENUE AUTHORITY 9. There is hereby established the Zambia Revenue Authority which Establishment shall be a body corporate with perpetual succession and a common seal, of Authority capable of suing and of being sued in its corporate name, and with power, subject to the provisions of this Act, to do all such acts and things as a body corporate may by law do or perform. 10. (1) There is hereby established the Governing Board for the Establishment

Authority, which shall consist of-

and composition of Governing Board

(a) the Secretary to the Treasury in the Ministry responsible for finance; (b) the Permanent Secretary in the Ministry responsible for legal affairs; (c) (d) the Governor of the Bank of Zambia; a representative of the Law Association of Zambia;

(e) three persons, each representing the Zambia Confederation of Chambers of Commerce and Industry, the Zambia Institute of Certified Accountants and the Bankers' Association of Zambia; and (f) two other members appointed by the Minister.

(2) The members referred to in paragraphs (d) and (e) shall be nominated by their respective organisations and shall be formally appointed by the Minister. (3) The Chairman and Vice-Chairman shall be elected by the Governing Board from among its members. (As amended by Act No. 32 of 1996) 11. (1) The functions of the Governing Board shall beFunctions of Governing Board

(a) to assess, charge, levy and collect all revenue due to the Government under such laws as the Minister may, by statutory instrument, specify; (b) to ensure that all revenue collected is, as soon as reasonably practicable, credited to the Treasury and in this regard sections

twenty-four and twenty-five shall apply with necessary modifications; (c) subject only to the laws specified under paragraph (a), to perform such other functions as the Minister may determine. (2) The Minister may give to the Governing Board such general directives with respect to the carrying out of its functions under this Act as he considers necessary or expedient and the Board shall give effect to such directives, but only the Authority shall have power to give effect to the laws specified under paragraph (a) of subsection (1). (3) The Governing Board may delegate to the Commissioner or to any member or committee, the power and authority to carry out, on behalf of the Authority, such functions of the Board as the Board may determine. Tenure of office 12. (1) The members referred to in paragraphs (d), (e) and (f) of subsection (1) of section ten shall hold office for a period of three years and vacancy from the date of appointment and may be re-appointed for one further term of three years. (2) A member referred to in paragraphs (d) and (e) of subsection (1) of section ten may resign upon giving one month's notice in writing to the organisation which nominated him and to the Minister. (3) The office of a member shall become vacant(a) upon his death;

(b) if he is absent without reasonable excuse from three consecutive meetings of the Governing Board of which he has had notice; (c) on ceasing to be a representative of the organisation which nominated him; (d) (e) if he is an undischarged bankrupt; or if he contravenes section seventeen.

(4) Members referred to in paragraphs (d), (e) and (f) of subsection (1) of section ten may resign upon giving one month's notice in writing to the Minister, but members referred to in paragraphs (d) and (e) shall in addition give notice to the organisation which nominated them. (5) The Governing Board may delegate to the Commissioner-General or to any member or committee the power and authority to carry out, on behalf of the Authority, such functions of the Authority as the Authority may determine. 13. (1) The seal of the Authority shall be such device as may be determined by the Governing Board and shall be kept by the Secretary. (2) The Governing Board may use a wafer or rubber stamp in lieu of the seal. (3) The affixing of the seal shall be authenticated by the Chairman or the Vice-Chairman and the Secretary or some other person authorised in that behalf by a resolution of the Governing Board. (4) Any contract or instrument which if entered into or executed by a person not being a body corporate would not be required to be under seal may be entered into or executed without seal on behalf of the Authority by the Secretary or any other person generally or specifically authorised by the Governing Board in that behalf. (5) Any document purporting to be a document under the seal of the Authority or issued on behalf of the Authority shall be received in evidence and shall be deemed to be executed or issued, as the case may be, without further proof, unless the contrary is proved. 14. A member shall be paid such remuneration or allowances as the Minister may determine. Remuneration and allowances Seal of Authority

15. (1) Subject to the other provisions of this Act, the Governing Board Proceedings of may regulate its own procedure. Governing Board

(2) The Governing Board shall meet for the transaction of business at least once every month at such places and at such times as the Chairman may determine. (3) Upon giving notice of not less than fourteen days, a meeting of the Governing Board may be called by the Chairman and shall be called if not less than five members so request in writing: Provided that if the urgency of any particular matter does not permit the giving of such notice, a special meeting may be called upon giving a shorter notice. (4) Seven members shall form a quorum at any meeting of the Governing Board. (5) There shall preside at any meeting of the Governing Board(a) (b) the Chairman; or in the absence of the Chairman, the Vice-Chairman; or

(c) in the absence of the Chairman and Vice-Chairman, such member as the members present may elect for the purpose of that meeting. (6) A decision of the Governing Board on any question shall be by a majority of the members present and voting at the meeting and, in the event of an equality of votes, the person presiding at the meeting shall have a casting vote in addition to his deliberative vote. (7) The Governing Board may invite any person whose presence is in its opinion desirable to attend and to participate in the deliberations of a meeting of the Authority but such person shall have no vote. (8) The validity of any proceedings, act or decision of the Governing Board shall not be affected by any vacancy in the membership of the Authority or by any defect in the appointment of any member or by

reason that any person not entitled to do so took part in the proceedings. (9) The Governing Board shall cause minutes to be kept of the proceedings of every meeting of the Authority and of every meeting of any committee established by the Authority. 16. (1) The Governing Board may, for the purpose of performing its Committees of functions under this Act, establish committees of members of the Governing Authority and delegate to any such committee such of its functions as it Board thinks fit. (2) The Governing Board may appoint the Commissioner-General as a member of a committee established under subsection (1). (3) Subject to any specific or general direction of the Governing Board, any committee established under subsection (1) may regulate its own procedure. (4) A committee may invite any person whose presence is in its opinion desirable to attend and participate in the deliberations of a meeting of a committee but such person shall have no vote. 17. (1) If any person is present at a meeting of the Governing Board or Disclosure of interest any committee of the Authority at which any matter is the subject of consideration and in which matter that person or his spouse is directly or indirectly interested in a private capacity, he shall, as soon as practicable after the commencement of the meeting, disclose such interest and shall not, unless the Authority otherwise directs, take part in any consideration or discussion of, or vote on, any question touching such matter. (2) A disclosure of interest made under this section shall be recorded in the minutes of the meeting at which it is made. 18. No action or other proceedings shall lie or be instituted against any Immunity of member or member of a committee for or in respect of any act or thing members done or omitted to be done in good faith in the exercise or purported exercise of his functions under this Act.

PART IV ADMINISTRATION 19. (1) Subject to subsection (2), the President shall appoint a Commissioner-General, who shall be the chief executive officer of the Authority, and who shall be responsible for the execution of the functions of the Governing Board and the implementation of the decisions of the Board. (2) The Commissioner-General may, subject to the approval of the Governing Board, establish such organisational structures as he may consider necessary for the discharge of the functions of the Board. (3) The Commissioner-General shall be removable by the President. 20. (1) There shall be a Secretary to the Authority who shall be appointed by the Governing Board on such terms and conditions as the Board may determine. (2) The Secretary shall be responsible for the administration of the day-to-day affairs of the Governing Board under the general supervision of the Commissioner-General. (3) The Governing Board may appoint, on such terms and conditions as it may determine, such other staff as it considers necessary for the performance of its functions under this Act. (4) Members of staff appointed under subsection (3) shall exercise such functions and perform such duties as are conferred upon them by the laws specified by the Minister under section eleven or as are delegated or assigned to them by the Commissioner-General. 21. (1) No person shall, without the consent in writing given by or on behalf of the Authority, publish or disclose to any person, other than in the course of his duties, the contents of any document, communication or information whatsoever, which relates to, and which has come to his Prohibition of publication or disclosure of information to Secretary and other staff CommissionerGeneral

knowledge in the course of, his duties under this Act.

unauthorised persons

(2) Any person who knowingly contravenes the provisions of subsection (1) shall be guilty of an offence and shall be liable, upon conviction, to a fine not exceeding ten thousand penalty units or to imprisonment for a term not exceeding five years or to both. (3) If any person having information which to his knowledge has been published or disclosed in contravention of subsection (1) unlawfully publishes or communicates any such information to any other person, he shall be guilty of an offence and shall be liable, upon conviction, to a fine not exceeding two thousand penalty units or to imprisonment for a term not exceeding three years, or to both. (4) Nothing in this section, in section one hundred and seventy-five of the Customs and Excise Act or in section eight of the Income Tax Act, shall prevent the passing of information between the Departments or between the Departments and the Governing Board or between the Departments and the Authority. (As amended by Act No. 13 of 1994) Cap. 322 Cap. 323

PART V FINANCIAL AND OTHER PROVISIONS 22. (1) The funds of the Authority shall consist of such moneys as may- Funds of Authority (a) (b) (c) be appropriated by Parliament for the purpose of the Authority; be paid to the Authority by way of grants or donations; and vest in or accrue to the Authority.

(2) The Authority may-

(a) accept money by way of grants or donations from any source in Zambia; (b) raise money by way of loans or otherwise from any source in Zambia and, subject to the approval of the Minister, from any source outside Zambia; (c) charge and collect fees in respect of programmes, publications, seminars, consultancy services and other services provided by the Authority. (3) There shall be paid from the funds of the Authority(a) the salaries, allowances and loans of the staff of the Authority;

(b) such reasonable travelling, transport and subsistence allowance for members or members of any committee of the Governing Board when engaged on the business of the Board at such rates as the Board may determine; and (c) any other expenses incurred by the Authority in the performance of its duties. (4) The Executive Board may invest in such manner as it thinks fit such of its funds not being revenue as it does not immediately require for the performance of its functions. 23. The financial year of the Authority shall be the period of twelve months ending on 31st December in each year. 24. (1) The Governing Board shall cause to be kept proper books of account and other records relating to the accounts of the Authority. (2) The accounts of the Authority shall be audited annually by independent auditors appointed by the Authority. (3) The auditors' fees shall be paid by the Authority. Financial year

Accounts

25. (1) As soon as practicable, but not later than six months after the expiry of the financial year, the Governing Board shall submit to the Minister a report concerning its activities during that financial year. (2) The report referred to in subsection (1) shall include information on the financial affairs of the Authority and there shall be appended to the report(a) (b) (c) an audited balance sheet; an audited statement of income and expenditure; and such other information as the Minister may require.

Annual Reports

(3) The Minister shall, not later than seven days after the first sitting of the National Assembly next after the receipt of the report referred to in subsection (1), lay it before the National Assembly and publish it as soon as reasonably practicable thereafter. 26. Subject to the provisions of this Act, any right of any person, Savings including a right of appeal, subsisting against the Commissioner of Taxes, the Commissioner of Sales Tax or the Controller of Customs and Excise immediately before the commencement of this Act shall after commencement be treated as subsisting against the Commissioner-General in so far as that right relates to the duties of the Commissioner-General under this Act. 27. The Minister may make regulations for better carrying out of the provisions of this Act. CHAPTER 322 THE CUSTOMES AND EXCISE ACT
ARRANGEMENT OF SECTIONS

Regulations

PART I PRELIMINARY
Section

1. 2. 3. 4.

Short title Interpretation Commissioner-General and Commissioner of Customs and Excise Powers of Commissioner-General

PART II POWERS OF OFFICERS
5. 6. 7. 8. 9. 10. 11. 12. Stationing of officers on ship or train Officers to travel free when on duty Powers of officers in relation to ships, aircraft, or vehicles Sealing of goods on ships, aircraft, or vehicles General powers of officers Taking of samples Opening of packages Action of officer when given unsatisfactory answers to questions

PART III IMPORTATION OF GOODS
13. 14. 15. 16. 17. 18. 19. 20. 21. 21A. 22. 23. 24. 25. 26. 27. 28. 29. 30. 30A 31. 32. 32A. 32B. 33. Customs ports, aerodromes and houses Establishment of customs barriers Prohibition of importation or exportation except through appointed ports Appointment of landing, loading, and examination places Licensing of customs areas Charges by owner or operator of customs area Vehicles entering or leaving customs areas Person in charge of train to supply documents to officer Person in charge of vehicle to report goods Duty of persons arriving in Zambia to report to custom house Report of arrival of aircraft Report of arrival of ships Non application of section fifteen Report by operator of a pipeline Report may be amended Cargo may remain on board ships or aircraft Liability for duty Master, pilot, or pipeline operator may appoint agent Goods deemed to have been imported Person entitled to act as declarant Time of importation No importation without entry Entry of ships, aircraft and other vehicles Entry of goods prior to importation Entry of goods Commissioner General may defer payment of duty Obligations for entry of imported goods Repealed by Act No. 4 of 1999 Repealed by Act No. 4 of 1999 Details to be shown on entry Repealed by Act No. 4 of 1999 Repealed by Act No. 4 of 1999 Goods prohibited from importation

33A.
34. 35. 36. 37. 38. 39. 40.

41. 41A. 42.

Restricted importation Declaration of currency notes Wreck

PART IV CUSTOMS CARRIERS
43. 44. 45. 46. Customs Carriers Payment of duty by customs carrier Repealed by Act No. 4 of 1999 Repealed by Act No. 4 of 1999

PART V EXPORTATION OF GOODS
47. 48. 49. 50. 51. 52. 53. 54. Exporter to deliver customs documents and produce goods Exportation of goods Exportation of goods over land Outward clearance of ships Outward clearance of aircraft Master, pilot, or pipeline operator may appoint agent Time of exportation of goods Restriction of exportation

PART VI WAREHOUSING OF GOODS
55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 68A. 69. 70. Licensing of bonded warehouse Issuing or reissuing of bonded warehouse licence Storing of goods in warehouse without payment of duty Removal of goods from warehouse Bonded goods as stores for aircraft or ships Repealed by Act No. 4 of 1999 Liability of goods to duty at date of entry for consumption When warehoused goods shall be cleared Sorting, repacking or destroying goods under customs authority Transfer of ownership of goods warehoused Warehouses may be locked by an officer Taking stock and duty on deficiencies Sampling of warehoused goods Remittal of duty on certain warehoused goods which are destroyed, etc. Failure to pay duty by importer or owner of warehoused goods Removal of goods in bond to any other port of entry or any other country Responsibility for goods placed in a bonded warehouse

PART VII ORDINARY DUTIES AND DUMPING DUTIES
71. 72. Definition of production of goods Customs duties

72A.
73. 74.

Export Duties
Determination of origin of manufactured goods Interpretation

75. 75A. 75B. 75C. 75D. 75E. 76. 76A. 76B. 77. 78. 79. 80.

Complaint against goods Extent of injury Provisional dumping or countervailing duty Application of dumping and countervailing duty Provisional duty on imported goods Powers on an inquiry on subsidised or dumped goods Excise duties Payment of excise duty on imported goods Excise duty on services Surtax Repealed by Act No. 4 of 1999 Duties payable subject to certain provisions Repealed by Act No. 4 of 1999

PART VIIA SAFEGUARD MEASURES
80A. 80B. 80C. 80D. 80E. 80F. Interpetation of Part VIIA Application of safeguard measures Refund and Releases Imposition, extension or liberalization of definite safeguard measures Provisions of the Act with respect to safeguard measures Regulations

PART VIII AGREEMENTS
81. 82. 83. 84. President may enter into customs agreements Minister may make regulations to give effect to agreements Provisions of agreements and regulations to prevail when inconsistent with this Act or any other law Repealed by Act No. 4 of 1999

PART IX VALUE FOR DUTY PURPOSES
85. 86. 87. 88. 88A. 88B. Importer to specify customs value on entry Amendment of valuation assessment Foreign currency to be converted into Zambian currency Assessment of excise duty due on importation Assessment of excise duty and surtax on goods manufactured in Zambia Valuation of exports

PART X REBATES, REFUNDS, AND REMISSIONS OF DUTY
Section 89. 90. 91. 92. Suspension and rebate of certain duties Claims for exemption; burden of proof on claimant Goods for President to be exempt from duty Refunds generally

130.PART XI EXCISE AND SURTAX MANAGEMENT 93. 133. 118. 4 of 1999 Repealed by Act No. 4 of 1999 Duties of licensed manufacturer Cigarette tax stamps Records to be kept on licensed premises Stocktaking Duty to be paid on surplus stock Duty to be paid in respect of deficiency in stock. 108. worts. wash. low-wines. 102. 124. etc. 129. 4 of 1999 Repealed by Act No. 126. duty 95. 119. safes. duty 96. Licence to manufacture goods liable to excise duty or surtax Goods which may be manufactured without licence and without payment of Authority to manufacture goods without licence and without payment of Power of Commissioner-General to authorise manufacture of certain goods Licensing of manufacturers Refusal or suspension of licence Appeals Surrender of licence Authorised premises Repealed by Act No. 134. 117. 120. 108A. 4 of 1999 Repealed by Act No. and requisites in connection therewith Vats and butts Ascertaining capacity of distillery. Damages to locks. etc. 135. Entry and search of premises Where processes in licensed premises are to be carried out and goods kept Supervision of operations Tables for calculating quantities of goods liable to excise duty or surtax Obligations of manufacturers of goods liable to excise duty or surtax Licensee to provide storerooms. 116. 125. illicitly kept Removing or selling tobacco in respect of which any provision of this Act has been contravened to be an offence Using or supplying unauthorised or previously used stamp labels to be an Restriction of weight of cigarettes which may be manufactured . 131. 97. Spirits. offence 136.. 4 of 1999 Repealed by Act No. Erection of safes. 110. 128. 107. 127. 101. 114. 98. 121. Strength to be as denoted by Gay Lussacs’ Hydrometer Spirits store Receipt into spirits store Storing of manufactured wines Removal of and securing of duty on spirits or wines Opening of store in the absence of an officer Repealed by Act No. 111. 132. 103. plugs. 94. refinery tanks etc. 99. 105. 115. 106. etc. receivers. 104. 4 of 1999 Repealed by Act No. 4 of 1999 Prohibitions in respect of brewing Prohibitions in respect of worts. 100. etc. etc. 113. 122. pipes. 4 of 1999 Repealed by Act No. 123. taps. 112. 109.

Licensing of service providers 139C. Interpretation 139B. Duties of licensed service provider 139H. Removal of goods liable to excise duty or surtax Procedure on cessation of manufacture of goods liable to excise duty or Loss of goods liable to excise duty or surtax in warehouses 139A. 166. false representation and forgery Possession of blank invoice Obstruction of officers Removing. Surrender of license 139G. or defacing marks or seals Certain responsibilities of master. 144. Application for Licence 139D. 159. Obligation of service provider 139M. 156. PENAL PROVISIONS. 151. 160. 143. aircraft. 147. Records to be kept on licensed premises 139J. Entry and search of premises 139L. 149. 146. 157. 167. or vehicles adapted for smuggling liable to forfeiture Embargo on goods which have passed out of customs control Power of officer to seize goods Power of Commissioner-General to release goods seized Notice of action to be given to Authority Tender of amends and effect thereof Court may refuse costs Pest infected or harmful goods . 155. altering. aircraft. Stocktaking or valuation or equipment and materials 139K. 138. Issue of Licence 139E. Procedure on cessation of service provider to render service PART XII OFFENCES. 158. 164. 142. False statements by persons arriving in Zambia False invoices. pilot. AND PROCEDURE 140. 153. or vehicles General penalties Concealed goods Forfeited packages. 161. or person in charge of vehicle Removing or breaking locks placed on warehouse Failure to make full declaration of sealable goods Bribery. 154. 141. containers. Commissioner General may authorise service provider to render services without licence or payment of duty 139F. Duty payable to constitute debt to Government 139I. or utensils Substitution of other goods for goods actually liable to seizure Vehicles carrying goods liable to forfeiture Ships. 165. 152. surtax 139. 150. 148. 145. 162. 163. collusive seizure or agreement not to seize Smuggling Importation of prohibited or restricted goods to be an offence Miscellaneous offences Warehousing irregularities Offences by licensed manufacturer Offences relating to the use of ships.137.

4 of 1999 Policies and instructions by Commissioner-General Customs warehouses Weights and measures Goods in transit Regulations Orders Rules Delegation of Commissioner-General’s functions Presumption as to absence of licence. 176. 182. 201. 181. 177. PART XIV MISCELLANEOUS 205. Zambia 178. etc. 173. 4 of 1999 Sellers of goods to produce proof of payment Persons carrying on business to keep proper books Claims and refunds Appeals to Tribunal Rates of duty in relation to time of importation or entry Circumstances in which payment of proposed duty may be deferred Repealed by Act No. 180. 195. Goods to be donated by Commissioner-General Proceeds of sale . 198. laws 182A. 196. Imposition of fine by Commissioner-General Orders by court as to unpaid duty and forfeitures Liens and preferences Recovery by distress Interest to be paid for late payment Attachment of debts Impounding of documents Burden of proof Evidence in certain circumstances PART XIII GENERAL 175.. 183. 203. 189. 171A. 170. 172. 185. 179. oaths. 194. Secrecy Oaths and affidavits Entries. 186. etc. made outside Zambia to be of full force and effect in Translation of foreign documents Conditions and enforcement of bonds Fresh security Joint and several liability of subscribers to bond Security to be given by agents and other persons for due observance of Licensing of Clearing and Forwarding Agents Liabilities of agent and principal Written authority to transact business on behalf of another Expense and risk of handling goods Repealed by Act No. 169. 190. 174. 170A. 193. 200. 184. Disposal of goods by the Commissioner-General 204. 171. 187. 192. 191. 197. 188.168. 202. 199.

4 of 1999 FOURTH SCHEDULE .Valuation of goods for the purpose of the Tariff.Valuation of goods for the purposes of assessing Excise duty or surtax payable on goods manufactured in Zambia SUBSIDIARY LEGISLATION 1 of 1980 5 of 1981 4 of 1982 3 of 1983 1 of 1984 14 of 1984 1 of 1985 1 of 1986 18 of 1986 4 of 1987 10 of 1988 25 of 1989 20 of 1992 17 of 1993 13 of 1994 15 of 1994 17 of 1995 16 of 1996 Federal Acts 16 of 1955 24 of 1955 10 of 1956 16 of 1956 16 of 1956 20 of 1956 29 of 1956 1 of 1957 10 of 1957 20 of 1957 24 of 1957 15 of 1958 25 of 1958 7 of 1959 15 of 1959 21 of 1959 22 of 1959 44 of 1959 9 of 1997 3of 1960 1 of 1998 4 of 1960 2 of 1998 17 of 1960 of 1999 4 18 of 1960 39 of 1960 5 of 1961 3 of 2000 2 of 2001 22 of 1961 1 of 2002 21 of 2002 1 of 2003 3 of 2004 11 of 2004 4 of 2005 3 of 2006 Government Notices 407 of 1963 13 of 1964 14 of 1964 82 of 1964 86 of 1964 139 of 1964 143 of 1964 4 of 1962 6 of 1962 25 of 1962 36 of 1962 49 of 1962 3 of 1963 9 of 1963 25 of 1963 Acts No.Surtax tariff FIFTH SCHEDULE .Excise tariff THIRD SCHEDULE .Customs tariff SECOND SCHEDULE . Savings and transitional provisions FIRST SCHEDULE . SIXTH SCHEDULE .206. Statutory instruments 145 of 1965 173 of 1965 66 of 1963 16 of 1964 35 of 1964 .Repealed by Act No.

collection and management of customs. [1st July 1955] PART I PRELIMINARY . the regulating. excise and other duties. controlling and prohibiting of imports and exports.30 of 1965 31 of 1965 47 of 1965 3 of 1966 21 of 1966 37 of 1966 38 of 1966 54 of 1966 2 of 1967 3 of 1967 22 of 1967 52 of 1967 7 of 1968 15 of1968 17 of 1968 29 of 1968 38 of 1968 39 of 1968 48 of 1968 3 of 1969 14 of 1969 19 of 1969 34 of 1970 1 of 1971 2 of 1971 31 of 1971 2 of 1972 24 of 1973 26 of 1973 7 of 1974 2 of 1975 1 of 1976 1 of 1977 1 of 1978 CHAPTER 322 CUSTOMS AND EXCISE An Act to provide for the imposition. forfeitures and for other matters connected therewith or incidental thereto. the licensing and control of warehouses and premises for the manufacture of certain goods. the conclusion of customs and trade agreements with other countries.

321 Interpretation “Board” means the Zambia Revenue Authority Board established by the Zambia Revenue Authority Act. “brandy” means (a) a distillate produced solely by the distillation of wine derived from the fermented juice of grapes. No. spruce beer.. No. Cap.3 of 2000. No. 1 of 1998.91976 referred to distilled water at the same temperature.28 per centum of alcohol by weight. means the strength of alcohol by volume ascertained by Gay Lussac’s hydrometer. In this Act. No. (1) This Act may be cited as the Customs and Excise Act. No. No. “aircraft” includes balloons. 2006. 21 of 2002. 3 of 2006 ) Short Title 2. gliders. “Authority” means the Zambia Revenue Authority established by the Zambia Revenue Authority Act. N.No. No. opaque beer. 2 of 1998. No. Act No. 4 of 1999. and flying machines. 407 of 1963.6 degrees Celsius or 49. lager beer and black beer. (As amended by G. No. “alcoholic spirits” means a mixture of alcohol in distilled water containing 57. and (b) any other potable liquid containing two percentum of alcohol by volume which is derived by fermentation other than honey beer. 1 of 2002. kites. and having a specific gravity at 15. however. (2) This Act shall be deemed to have come into operation on 4th February. “assessment of duties and taxes” means the determination of the amount of duties and taxes payable.1. perry or wine. 5 of 2005 and No. porter. by a pot still or similar process at a strength not exceeding eighty per centum of alcohol by volume. 321 . cider. 3 of 2004.1 per centum of alcohol by volume at 15.6 degrees Celsius of 0. stout. or (c) a distillate or mixture of distillates as defined in paragraph (a) or (b) of this definition to which has been added wine spirit or neutral spirit and flavouring matter so. 1 of 2003. 2 of 2001. or (b) a mixture of two or more distillates as defined in paragraph (a) of this definition. airships. “alcoholic strength” in relation to spirits. “beer” includes (a) ale. unless the context otherwise requires “agreement” means any customs or trade agreement entered into by the President in terms of section eighty-one. that the finished Cap. “Assistant Commissioner” means an Assistant Commissioner of the Customs and Excise Division of the Zambia Revenue Authority.

(4) An officer may. Any officer. and Stationing of officers on ship or train Powers of Officer (a) may freely stay on board for so long as the officer considers necessary in relation to for the proper performance of duties or until all goods laden therein have ships. doors and other openings. or vehicle entering or about to depart from Zambia. and (e) shall have the right to. . mark. or otherwise secure any goods on board that ship. 7. when travelling on any duty connected with the Officers to travel administration of this Act in any ship or train. 407 of 1963. No. (2) An officer may enter any aircraft or vehicle arriving in or being about to depart from Zambia. (1) An officer may board any ship arriving at or being about to depart from any port in Zambia. and may. (3) If any place or any package within or upon any ship. aircraft or vehicle been delivered from such ship. the officer may open such place or package in any manner in his power. or any aircraft or vehicle within Zambia which is suspected of containing uncustomed goods. No. seal. (c) shall have power to fasten down hatchways. (d) shall have power to lock up. shall be entitled to travel free of charge as a passenger of such class as the Commissioner-General free when on duty may direct. I. exercise the powers provided for in subsection (1). 4 of 1999) 6.PART II POWERS OF OFFICERS 5. or otherwise secure the ship’s wireless apparatus. seal. 16 of 1964. The Commissioner-General may station an officer on any ship or train while such ship or train is within Zambia and the master of any such ship or the person in charge or control of any such train shall provide free of charge such accommodation and board as the Commissioner-General may reasonably require. aircraft. N. aircraft. or being within Zambian waters. lock up. stop and detain within the borders of Zambia any ship. (b) shall have free access and the right to search every part of the ship and to examine all goods on board. 4 of 1999) . Act No. mutatis mutandis. 173 of 1965 and Act No. or vehicle is locked or otherwise secured and the keys thereto or other means of opening it are not produced on demand. in the pursuance of that officer’s duties. (As amended by G. (As Amended by Act No.

aircraft. or enclosed area for the reception of goods. or vehicle. for the purpose of making such Sealing of goods on ships. and duties to which the like kinds of goods would be subject on importation. 4 of 1999) 9. and the master or pilot and members of the crew shall declare all such sealable goods and produce such goods when called upon by an officer to do so. regulations. even if they could not legally be imported for consumption. 407 of 1963 and Act No. seal up all sealable goods on the ship. (4) Nothing in this section contained shall in any way affect the provisions of sections twenty. or vehicle which are either unconsumed stores of the ship. or vehicle under the powers conferred by section seven.8. (2) For the protection of the revenue and the proper administration of this General powers of Officers Act. or permit any surplus stores to be entered and warehoused for future use as ship’s. (3) Except by the authority of an officer. no seal placed by an officer upon any goods under this section shall be broken or disturbed while the ship. at any time enter any store. discharge such person or direct that he be searched. if he enters any ship. (1) In addition to the powers conferred by section seven. an officer. (5) An officer may permit surplus stores to be entered for consumption under and subject to the same rules. including any person within or upon any ship. pilot. aircraft. members of the crew. twenty-one. aircraft or vehicles . subject to such regulations as may be prescribed or to such rules as the Commissioner-General may make. aircraft or vehicle stores. twenty-two and twenty-three. or vehicle or the personal property or in the possession of the master or pilot or any member of the crew thereof. aircraft. or passengers on the ship. (1) An officer may stop and search any person. structure. (2) An officer may seal up any goods other than sealable goods in the possession of the master. aircraft. aircraft. shop. or vehicle remains at any place in Zambia. No. whom he has good reason to suspect of having secreted about him or in his possession any dutiable goods or any goods in respect of which there has been a contravention of any of the provisions of this Act: Provided that (i) before being searched. such person may demand to be taken before an officer of higher rank who may. may. the Commissioner-General or an officer authorised by the Commissioner-General may(a) without previous notice. N. (ii) a person shall be searched only by a person of the same sex. aircraft. or vehicle. (As amended by G. at his discretion.

or which is or has been on such premises or in the possession or custody or under the control of any such person or his employee.examination and inquiry as he considers necessary. box. documents. chest. and if any safe. (3) Any person who is in occupation. (b) while he is on such premises or at any other time. chest. document. (c) at any time and at any place require from any person who has the possession. (7) Where the Commissioner-General has reasonable grounds to suspect that any person. and may seal. unless such officer or other person has been obstructed in the exercise of his powers under this section. break open any door or window or break through any wall on such premises for the purpose of entry and search. may open such safe. or control of any premises referred to in subsection (2) and every person employed by him shall at all times furnish such facilities as are required by an officer for entering such premises in the course of his duties and for the exercise of the powers conferred by subsection (2). or package is locked or otherwise secured and the keys thereof or other means of opening it are not produced upon demand. any damage done by an officer or person assisting him shall be made good at the expense of the Government. mark. he and any person assisting him may at any time. box. but during the hours of darkness only in the presence of a police officer. and (e) take with him on to such premises an assistant who may be a police officer or other person. or things as in his opinion may afford evidence of an offence under this Act. require from any person the production then and there. he may apply to the High Court ex parte for an order requiring any bank or financial institution to furnish . or control of any such book. is not immediately admitted thereto. the production thereof then and there. after having declared his official capacity and his purpose and having demanded admission into any premises referred to in subsection (2). or at a time and place to be fixed by the officer. (d) examine and make extracts from and copies of such books or documents as are mentioned in paragraph (b) and may require from any person an explanation of any entry therein and may seize such books. custody. of any book. or at a time and place to be fixed by the officer. document. or thing. company or institution has contravened or failed to comply with any provision of this Act. as is mentioned in paragraph (b). (6) If a search reveals no breach of this Act. or thing which is required under the provisions of this Act to be kept or exhibited. (4) If an officer. or package by any means at his disposal. (5) An officer and any person assisting him may at any time break up any part of any premises referred to in subsection (2) for the purpose of search. detain or otherwise secure any package there found. ownership.

(1) Where an officer(a) is not satisfied that the answer to a question put to a person under any section of this Act is correct. company or institution kept at any branch of that bank or financial institution. and such samples shall be dealt with and accounted for in such manner as the Commissioner-General may direct: Provided that any sample so taken shall. be returned to the owner of the goods. Acts No. No. No. or Opening of packages . 16 of 1996. An officer may at any time take. (As amended by G. whether current or deposit. N. samples of any goods for examination or for ascertaining the duties payable thereon or for such other purpose as the Commissioner-General may consider necessary. and (c) all payments made by or to any such person. (1) An officer may require the owner of any package imported or believed to have been imported into Zambia. 407 of 1963. whenever possible. Taking of samples (2) An officer may. of such person. a statement in writing containing particulars of: (a) all bank accounts. (As amended by Act No. or seal such goods as are contained therein. or entered for export or believed to be intended for export from Zambia. 407 of 1963.him within the time limited by the order. mark. N. to open such package and may examine. open and examine such package at the owner’s risk and expense. (As amended by G. in the absence of the owner of any such package as is mentioned in subsection (1). 4 of 1999) 12. (b) has not been given an answer to a question put to a person under any section of this Act. 16 of 1996) 11. 16 of 1964 and No. company or institution. company or institution in any account maintained at that bank or financial institution. without payment. (8) Upon any such examination or inspection as is referred to in this section or in respect of any matter connected with the provisions of this Act. Acts No. and (b) deposits or sources of deposits made by such person. an officer shall have the right to put such questions to any person as may be required for obtaining all necessary information. weigh. 4 of 1999 and No. 1 of 2003) 10. business or private. No.

(As amended by Act No. in that person's possession or under that person's control and the officer has reasonable cause to suspect that an offence has been. or is about to be. subject to such terms and conditions as the Minister may specify(a) appoint places to be customs ports for Zambia at or through which goods may be imported or exported and persons may arrive or depart. (1) The Minister may. or that the officer suspects are or have been. (b) appoint places within Zambia to be customs aerodromes at or through which goods may be imported or exported and persons may arrive or depart. committed against this Act by that person. or (ii) if there is no police station in the vicinity take such person before a magistrate with a view to obtaining a warrant for that person’s arrest. by air. aerodromes and houses . (c) define the roads or routes over which imported goods that are Customs ports. is being.(c) is not satisfied with the explanation given by a person in respect of goods that are or have been. by land or water. the officer may(i) take such person to a police station and lay a charge against that person. 4 of 1999) Action of officer when given unsatisfactory answers to questions PART III IMPORTATION OF GOODS 13.

revoke or amend any appointment. permit. 4 of 1999) 16. (1) The Commissioner-General may appoint at any customs port or customs aerodrome places to be known as examination stations for the . (2) The Minister may. subject to exportation except through appointed such conditions as he may specify. the collection of revenue and for the general administration of this Act. be laid along such route as may be defined in respect thereof under section thirteen. (As amended by Act No. determination. and (e) determine the hours of the day and night during which particular customs ports and custom houses shall be open for the processing of persons and goods either in general or in specific classes or categories. 4 of 1999) 14. and shall comply with all rules and regulations made under this Act or any other written law in force for the protection of the revenue and trade of Zambia or for any other purpose. definition. by statutory order. (2) Any person who fails to stop at a customs barrier established in terms of subsection (1) or who breaks or damages such barrier shall be guilty of an offence. 16 of 1996 and No. direction or specification made under subsection (1). ships. at his discretion. (d) appoint custom houses at customs ports or customs aerodromes or elsewhere within Zambia for the processing of entries. Prohibition of importation or (2) The Commissioner-General may. 48 of 1968. and shall be constructed and operated in accordance with such regulations as may be prescribed. (1) The Commissioner-General may establish customs barriers on any road or route for the control of imports and exports. (3) Any pipeline through which goods may be imported or exported shall. (As amended by No. 16 of 1964 as amended by Acts No. (Act No. 16 of 1996) Establishment of customs barriers 15. aircraft and vehicles including trains and all persons whether or not engaged in importing or exporting goods shall enter or leave Zambia through ports or aerodromes appointed under section thirteen. shall be conveyed to or from a particular customs port or customs aerodrome. (1) Subject to subsections (2) and (3) and section twenty-one A. aircraft and vehicles and persons whether or not engaged in importing or exporting goods to enter ports or leave Zambia through places or aerodromes or by routes other than those appointed or defined in terms of section thirteen. or goods that are to be conveyed in bond or goods intended for export. and shall follow such routes as may have been appointed or defined under that section.uncustomed. all ships. No. for its length in Zambia.1 of 1957 and Act No.

16 of 1996 and No. warehousing. and examination of goods including baggage. place or building in or at a customs port of entry or customs aerodrome. (As amended by Acts No. (2) A licence issued under this section shall expire on 31st December in each year and may be renewed by the Commissioner-General on receipt of an application for renewal in the prescribed form and on payment of the prescribed fee. except with the written permission of the Commissioner-General. (5) No vehicle or goods shall be taken out of any customs area without the permission of the Commissioner-General. or (b) customs areas at inland places for the receipt and storage of uncustomed goods carried by licensed customs carriers. unloading. otherwise than through an entrance or exist approved for that purpose by the Commissioner-General. (1) The Commissioner-General may. (6) Any person or vehicle entering or leaving any customs area and all goods which are being brought into or out of such area may be detained by an officer for the purposes of search or examination. any person who embarks or who disembarks or who loads or unloads goods otherwise than at such place. and may from time to time make such rules and lay down such conditions in connection therewith as the Commissioner-General considers necessary. shall be guilty of an offence. before entry in accordance with this Act. (3) The owner or operator of a customs area shall provide and maintain without charge such accommodation and facilities as the Commissioner-General may determine are reasonably necessary and suitable for the purposes of carrying out the functions and responsibilities Appointment of of the Customs Division at that place. export or such other purpose as permitted or required by this Act.embarking and disembarking of persons and for the loading. as a customs area in which imported goods or goods for export may be held and stored before entry for consumption. subject to such terms and Appointment of landing. an examination station has been appointed under this section.4 of 1999) 17. and examination places . customs areas (4) No person or vehicle shall enter or leave a customs area. and no goods whether dutiable or not shall be brought into or taken out of any customs area. including trains. loading conditions as the Commissioner-General may determine license(a) any area. (2) Where at any customs port or customs aerodrome.

its journey and all persons. or in any other manner. (1) Upon first arrival in Zambia of any train. 4 of 2005) 18. the driver or person otherwise in charge of the train shall comply with any terms or conditions of that permission and of the customs carriers licence issued to the owner or operator of the train. sign. and no person shall cause the vehicle to be set in motion again until permitted by such officer to do so. 4 of 1999) 19. (As amended by Act No. the driver or other person in charge of any train shall cause that train to proceed and stop within. 4 of 1999) Vehicles entering or leaving customs . (Act No. No charges shall be made by the owner or operator of a customs area for the reception and storage in that area of any imported goods during such period and under such circumstances as may be prescribed under this Act. (As amended by Act No. 4 of 1999 and No. (4) Any goods permitted by the Customs Division to be unloaded are to be unloaded within the customs area. a customs area and shall deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by the terms and conditions of the customs carriers licence issued to the owner or operator of the train. (5) No train shall leave the customs area to continue its journey within Charges by owner Zambia or for any other purpose other than with the written permission of or operator of customs area the Customs Division. (2) The driver or other person in charge of the train shall answer any questions asked by any officer in regard to the train. 4 of 1999) 20. (6) On having received permission from the Customs Division to leave the customs area. (3) No goods shall be unloaded from or loaded on to any train or any part of a train separated from any other part other than with the permission of the Customs Division. when requested to do so by an officer by word. The driver or person in charge or having the control of any vehicle which is within or is entering or leaving any customs area shall.(7) The operation of any customs area shall be subject to such regulations and rules as may be made pursuant to the provisions of this Act. or goods carried on it. (Act No. cause the vehicle to stop for the purpose of search and examination.

proceed immediately with the vehicle from the examination station. (2) The driver or other person in charge of the vehicle shall answer any questions asked by any officer in regard to the vehicle. (Act No. to a customs area at that port or aerodrome. unless otherwise directed by an officer.areas 21. (1) Any person arriving in Zambia shall(a) in the case of persons arriving by train. (b) in the case of persons arriving by ship or aircraft. 4 of 1999) 22. (d) in the case of persons crossing the border by foot or by means of transport other than as specified above. shall deliver to the custom house at that port. report to the Customs Division at the customs area designated for trains at the customs port of arrival. unless otherwise directed by an officer. report to the custom house at the customs port nearest to the point at which that person crossed the border. (c) in the case of persons arriving by vehicle. other than a railway train. its journey and all persons or goods carried in or on it. whether or not travelling by vehicle carried on that ship or aircraft. cause the aircraft to proceed to the examination station at that place. immediately after the landing at a customs aerodrome or other place permitted under the provisions of section fifteen. a report in the prescribed form together with such other documents as may be required by the terms and conditions of any customs carriers licence issued to the owner or operator of the vehicle. (1) The person in charge of any vehicle. report to the Customs Division at the examination station of the customs port of arrival. (Act No. proceed immediately to a customs area at that port and before unloading or in any manner disposing of such vehicle or any goods thereon or contained therein. unless otherwise directed by an officer. shall(a) in the case of arrival by ship or aircraft. convey that vehicle immediately to a customs area appointed at the customs port of arrival and report to the custom house at that port. (2) The pilot in charge of the aircraft shallPerson in charge of vehicle to report goods Person in charge of train to supply documents to officer . 4 of 1999) 21 A. or (b) in the case of arrival by road. arriving in Zambia. (1) The pilot in charge of any aircraft arriving in Zambia shall. or other approved point of unloading.

no aircraft shall leave the customs examination station. (4) Except with the permission of the Customs Division and in accordance with the customs clearance. anchor or otherwise arrive at a place other than a customs port or customs aerodrome if such arrival(a) is required by any statutory or other requirement relating to Duty of persons of arriving in Zambia to report to customs house . no person shall enter or leave any ship that has arrived in Zambia or unload any cargo therefrom until a report has been made in terms of this section and any other customs requirements in regard to inspection or examination of the ship and its passengers or cargo have been completed. deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by or under this Act. (Act No. no person shall enter or leave any aircraft that has arrived in Zambia or unload any cargo therefrom until a report has been made in terms of this section and any other customs requirements in regard to inspection or examination of the aircraft and its passengers and or cargo have been completed.(a) within one hour after landing the aircraft. (3) Except with the permission of the Customs Division. (2) The master of any ship arriving in Zambia shall(a) within twenty-four hours of such arrival. (1) The master of any ship arriving in Zambia at a customs port or other place permitted in accordance with the provisions of section fifteen shall cause that ship to proceed immediately to an examination station. crew. (4) Except with the permission of the Customs Division and in accordance with a customs clearance. no ship shall leave the examination station. (b) answer any questions asked by any officer in regard to the ship. (1) Section fifteen shall not apply to a ship or aircraft that is required or compelled to berth. (Act No. passengers and journey. its cargo. deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by or under this Act. its cargo. land. 4 of 1999) 24. 4 of 1999) 23. passengers and journey. crew. (3) Except with the permission of the Customs Division. (b) answer any questions asked by any officer in regard to the aircraft.

16 of 1996 and No. (2) The master. (Act No. twenty-three. 16 of 1996 and No. and (c) shall comply with any directions given by a customs officer in respect of any goods. ships Report of arrival of aircraft (As amended by Act No. 4 of 1999) 28. stress or weather or other necessity. 16 of 1996 and No. and. pilot or person in charge of any ship or aircraft to which this section applies(a) shall report forthwith to a customs officer. 4 of 1999) 25. for the purpose of keeping such record and making such report. (Act No. without the consent of a customs officer. or twenty-five is found to be in any way incomplete or incorrect. 48 of 1968. 4 of 1999) 27. the master of a ship or the pilot of an aircraft may retain on board cargo consigned to that port or aerodrome or may land at Report of arrival of that port or aerodrome cargo not consigned thereto. shall be liable for the duty on all goods which are removed from the said ship. No. the pilot of an aircraft. if satisfied that there was no fraudulent intention. (As amended by Acts No. provide such apparatus and appliances as the Commissioner-General may specify. 48 of 1968 as amended by Acts No.navigation. The nature and quantities of goods imported or exported through a pipeline shall be recorded and reported in such form as may be prescribed by the operator of the pipeline in such form as may be prescribed and in such manner as the Commissioner-General may direct. at his own expense. or (b) is compelled by accident. permit the report to be amended by the person who made it. With the permission of and under conditions imposed by an officer authorised for that purpose by the Commissioner-General at any port or customs aerodrome. 4 of 1999) 26. an officer may. pipeline or other vehicle at any place in Zambia other than that to which they have been consigned or at which they are required to be entered. the operator shall. the operator of a pipeline. and such liability shall continue until the goods . permit any goods carried in the ship or aircraft to be unloaded from it or any of the crew or passengers to depart from its vicinity. aircraft. crew or passengers carried in the ship or aircraft. or the owner or person in charge of any other vehicle as the case may be. (1) The master of a ship. twenty-two. (b) shall not. If a report required in terms of section twenty-one.

may appoint an agent to perform any act including the answering of questions under this Act. the pilot of an aircraft. in the case of goods consigned from Zambia upon the person within Zambia who deals with the goods on behalf of the owner of the goods. as the case may be. . the operator of a pipeline. 24 of 1973. and any such act performed by the agent shall in all respects and for all purposes be deemed to be the act of the master. consignment note.have been accounted for to the satisfaction of the Commissioner-General. N. 407 of 1963. twenty-three. liability for duty on all exported goods or goods deemed to have been exported in terms of section forty-seven shall rest upon the exporter or. the master of a ship. or the owner or person in charge of any other vehicle. (As amended by G. liability for duty on all imported goods or goods deemed to have been imported in terms of section thirty shall rest upon the importer or. waybill. All goods reported under the provisions of this Part or shown on the bill of lading. the operator of a pipeline. (2) Notwithstanding subsection(1). manifest. the Commissioner-General may allow the said goods to be exported without payment of duty under such conditions as he may impose. or the operator of a pipeline. or the owner or person in charge of any other vehicle. the pilot of an aircraft. (1) Notwithstanding anything to the contrary contained in sections twenty-two. (Act No. where the personal attendance of the master. or other document as having been consigned to Zambia shall be deemed to have been imported unless it is proved to the satisfaction of the Commissioner-General that they were not imported. (2) In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship. 4 of 1999) 30. and twenty-five. the pilot of an aircraft. the pilot of an aircraft. (4) If it can be shown before the delivery of any goods has been granted that such goods have been wrongly consigned or addressed to Zambia or have been imported through error or oversight on the part of the master of the ship. No. 16 of 1996 and No. the operator of a pipeline or the owner or person in charge of any other vehicle. Act No. upon the person within Zambia who deals with the goods on behalf of the owner thereof. for transhipment to a place outside Zambia. pilot or operator. No. 4 of 2005) Non application of section fifteen 29. pilot or operator is required by an officer. such person shall attend in person and answer any questions asked by an officer. in the case of goods consigned to Zambia. (3) In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship.

and where goods are imported by aircraft. 1 of 2003) 32. 16 of 1996. N. No. the time when the goods cross the borders of Zambia. or . (2) The time of importation of any goods imported into Zambia by Report may be amended post shall deemed to be the time when the goods arrive at the post office where duty is assessed. 407 of 1963. (2) Subject to the provisions of section thirty-four and any regulations and or rules made pursuant to this Act. aircraft. N. Report by operator of a pipeline 31 (1) The time of importation of any goods into Zambia shall be deemed to be (a) in the case of ships and where goods are imported by ship. 16 of 1996) 30A. 407 of 1963 and Act No. entry of imported goods shall in each case be made at the customs port of first arrival for one of the following purposes(a) for consumption. No. at the time when the train crosses the borders of Zambia. (1) Goods shall not be imported into Zambia without entry being made and without such duties as may be imposed by law being paid or secured. 48 of 1968. (c) in the case of trains and where goods are imported by train.(As amended by G. Any person having the right to dispose of the goods referred to in a to goods declaration shall be entitled to act as a declarant. No. (As amended by G. No. 4 of 1999 and No. 14 of 1984. (b) for warehousing in a bonded warehouse. No. (d) where goods are imported by pipeline. at the time when the ship first enters the territorial waters of Zambia whether or not in the course of a journey to Zambia. Cargo may remain on board ships or aircraft Liability for duty (c) for in-bond carriage to(i) another customs port or customs aerodrome for export. (b) in the case of aircraft. the time when the goods are discharged from the pipeline in Zambia. Acts No. train or pipeline. (e) where goods are imported by means other than ship. at the time when the aircraft makes its first landing in Zambia.

entry pursuant to section thirty-two shall be made in respect of ships. by rules made pursuant to section two hundred. pilot or pipeline operator may appoint agent . (3) Goods entered for warehousing or otherwise for purposes involving in bond carriage shall be conveyed by licensed customs carrier to such warehouse. aircraft. trains and other vehicles imported into Zambia otherwise than as cargo. discharge or take delivery of uncustomed goods from any ship. No. (As amended by No. (6) The owner or occupier of a customs area shall not remove or permit the removal of uncustomed goods placed in the customs area without written authority from an officer. vehicle or pipeline in his charge or control without written authority from an officer. No 407 of 1963. (5) The Commissioner-General may specify goods to be entered for warehousing or otherwise for purposes of in bond carriage. (7) A carrier of goods or operator of a pipeline shall not remove or discharge or permit the removal or discharge of uncustomed goods from the ship.Acts No. 4 of 2005) 32A (1) Notwithstanding anything in this Act. 4 of 1999) Master. vehicle or pipeline without written authority from an officer. 48 of 1968. (As amended by Act No. (4) Goods entered for in bond carriage to a customs area at another customs port or inland place for further entry shall be entered for consumption or warehousing within the period of thirty days as provided in section thirty-three. for further entry. as may be prescribed or as the Commissioner-General may determine in relation to any such ship. and a person shall not remove. aircraft. subject to such conditions as the Commissioner-General may prescribe or determine by rules made pursuant to section two hundred. 16 of 1956. (2) For the purpose of making entry in respect of ships. and no person shall remove or take delivery of uncustomed goods from a customs area without written authority from an officer. train or other vehicle or class thereof. 4 of 1999 and No. aircraft. aircraft.(ii) a customs area at another customs port or inland place. or customs area at another customs port or customs aerodrome or inland place as is specified in the entry or consignment documents or as otherwise directed by the Customs Division. G. aircraft. trains and other vehicles imported into Zambia otherwise than as cargo these vehicles shall be deemed to have been imported as cargo and unloaded as such on arrival. N.

(3) The importer of the goods or the agent of the importer may. subject to such rules as the have been imported Commissioner-General may prescribe. 3 of 2006) Time of importation Goods deemed to 33. prior to the examination of the goods. where goods are entered under subsection (1). thirty-four and thirty-seven. and if the reasons given by the importer or the agent of the importer for not amending the declaration or for submitting the request late are deemed invalid. importer’s agent or other person who makes any declaration to the Customs Division with respect to the pre-entry of goods under this section which that person knows to be false or incorrect in a material particular commits an offence. (5) Subject to the provisions of sections thirty-one. (1) The Commissioner-General may.32B. (As amended by Act No. No importation . (2) Where such goods are not entered for customs purposes pursuant to the requirements of subsection (1) the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five. goods entered under this section shall be released from Customs control on the issuance of a release order by the Customs Division. request the Customs Division to amend the declaration made under subsection (1) and where the declaration is amended the Commissioner-General shall make an assessment of the duties due and the importer of the goods or the agent of the importer shall pay the duties so assessed within the period specified in subsection (2) unless the goods are entered to be warehoused or are removed in bond. (6) Any importer. accept entry of goods for customs purposes five days prior to the arrival of the goods at a customs port on condition that the importer of the goods or the agent of the importer undertakes to present to the Customs Division goods which match the goods so declared in all material particulars. the Commissioner-General shall make an assessment of Person entitled to the duties due on the goods and the importer of the goods or the agent of act as declarant the importer shall pay the duties so assessed within five days of such assessment unless the goods are entered to be warehoused or are removed in bond. the goods shall be liable to seizure. thirty-two. (4) Where no request to amend a declaration is received or where the request is received after the examination of the goods has commenced. (2) Subject to section eighty-seven. (1) All goods not entered within thirty days after the time of their importation pursuant to section thirty-one shall be liable to seizure.

the Commissioner-General may. 3 of 2004) 34. in the opinion of the Commissioner-General unsuitable for storage or of a dangerous or perishable nature.(3) Notwithstanding the provisions of sub section (2). 4 of 1999) without entry 33A. authorise a registered taxpayer on the declaration at registration to defer payment of duties due for a period not exceeding twelve months. where any goods not entered in accordance with subsection (1) are. . (As amended by Act No. the Commissioner-General may direct that they be forthwith sold or disposed of in accordance with the provisions of sections two hundred and three to two hundred and five. (b) produce all such documents as may be required by the Customs Division. (1) Notwithstanding the provisions of sections thirty-two and thirty-three. (3) If a taxpayer to whom goods are released under subsection (2) fails to comply with the terms and conditions imposed for the deferred payment under subsection (1). either before or after such sale or disposal. (4) Any sale or disposal undertaken pursuant to subsection (2) or (3) shall be undertaken without compensation to any person or party who may. (1) Subject to subsection (2). the outstanding duty shall constitute a debt due to Government which shall be dealt with in accordance with the provisions of this Act. claim a financial or other interest in such goods. (Act No. the person making entry of any imported goods shall(a) deliver to the Customs Division such copies as may be required of a duly completed bill of entry. (2) Where payment of duties is deferred under subsection (1) the Commissioner-General shall make an assessment of the duties due on the imported goods and the goods shall be released to the registered taxpayer without payment of duty. (4) Where the Commissioner-General withdraws the authorisation to defer payment under subsection (3) and the taxpayer concerned has outstanding duty to be paid. subject to such terms and conditions as the Commissioner-General may impose.the Commissioner-General shall withdraw the authorisation to defer payment and shall require the registered taxpayer to pay the duties due forthwith.

payment shall be made within five days from the date of the issue of an assessment notice. be liable for the fulfilment of all obligations imposed on importers by this Act or any law relating to customs and excise. unpack. to prosecution for infringements thereof and to penalties and forfeitures incurred thereunder. (2) Where (a) visitors motor vehicles are imported temporarily. open. or (d) goods valued at not more than the Kwacha equivalent of five hundred United States dollars are imported. 4 of 2005 and No. No. repack. unload and reload. 4 of 1999 36. pay all duties thereon at presentation of an entry to the Customs Division: Provided that where electronic registration on the Customs Computer system exists. the presentation of a bill of entry may be dispensed with and entry may be effected in such other manner as may be provided for under this Act. 3 of 2006) Entry of ships. aircraft and other vehicles 35. (3) An importer shall. 1 of 2002. aircraft. remove to or from any place indicated by an officer. either personally or through an agent. 4 of 1999. and close up such of the packages as an officer may require for examination. Repealed by Act No. (b) goods not being goods for commercial use are imported in the baggage of passengers and accompanying them on the same ship. at his own risk and expense. (c) goods are unaccompanied passengers baggage not being goods for commercial use. train or vehicle other than a train. (1) Entry in terms of section thirty-four shall not be valid unless - . and all charges incurred in the examination of goods shall be borne by the importer. (5) Goods that remain within customs premises beyond forty-eight hours from the time of their release from cutoms control shall be liable to such storage fees as the Commissioner General may prescribe. and (d) Unless the goods are entered to be warehoused or removed in bond.20 of 1992. No. in respect of those prior to importation goods. Repealed by Act No. (4) Any person who represents. to Entry of goods any officer that he is the importer of any goods shall. (6) Deleted by Act No. 4 of 1999 (As amended by Acts No.(c) answer any questions relating to those documents or those goods. No. 4 of 1999 37.

and (d) all documents required by the Customs Division have been produced and all questions asked by the Customs Division in relation to such documents or the imported goods. (As amended by G. 4 of 1999 39. or other place where they have been deposited in terms of this Act shall be deemed to be goods landed or taken without entry. out of any ship. have been answered. 4 of 1999 40. or from any ship. by which the importation of those goods is authorised. the person delivering or tampering with them shall be guilty of an offence. (c) the value of the goods in terms of section eighty-five has been declared. 1 of 2002) 38. twenty-three. where any is required. N. Entry of goods . and any person taking or delivering such goods shall be guilty of an offence. No. No. vehicle. and (e) the registration number is assigned electronically by the Customs Computer System. 48 of 1968. twenty-two. customs area. Repealed by Act No. aircraft. and in the certificate or other document. (2) Goods taken or delivered by virtue of an entry which is not valid. aircraft. or bonded warehouse. the importation into Zambia of the goods described in this subsection is prohibited (a) false or counterfeit coin or bank notes and any coin or bank notes that are intended for circulation in Zambia that are not legal tender in Zambia. Repealed by Act No. twenty-one. (1) Subject to the provisions of subsection (3). where such facilities exist. 407 of 1963. vehicle. and origin according to which they may be imported or are charged with duty. on the entry duly signed by a declarant or importer. before authority for delivery has been granted in such manner as may be prescribed.(a) particulars of the goods and packages in that entry correspond with the particulars of the goods and packages as reported in terms of section twenty. or pipeline. circumstances. (3) If any goods in respect of which a valid entry has been made (a) are delivered to any person from any customs area or other place where they have been deposited in terms of this Act pending clearance through customs. 4 of 1999 and No.. Acts No. or twenty-five. pipeline. (b) the goods have been properly described in the entry by the denomination and with the characters. or (b) are tampered with in any way whatsoever.

407 of 1963 and Acts No. and (g) any other goods that may be declared to be prohibited goods by statutory order issued by the Minister.(b) any goods which in the opinion of the Minister are indecent. (As amended by No. obscene or objectionable. exceeding in value the equivalent of five thousand United States Dollars shall make a declaration in the prescribed form.16 of 1996 and No. (1) Except with the written permission of the Commissioner-General and under such conditions as he may consider it necessary to impose. (3) The minister may authorise the importation of any goods described in subsection (1) for the purpose of study. the importation of which is restricted by this Act or any other law. (e) qilika. shall only be imported in conformity with the provisions of this Act or other law. 24 of 1955. purpose and use. the importation into Zambia of stills and all apparatus or parts of apparatus designed for or intended to be used for the production or refining of alcohol is prohibited. (As amended by G. scientific investigation. jail or penitentiary excluding a bona fide gift made by a prisoner for the personal use of a private individual. G. N. or use as evidence in any proceedings. No. 4 of 1999) 41.4 of 1999) 41A. 407 of 1963 Acts No. (1) Any person importing into or exporting from Zambia. in any currency. (2) Where an officer has reason to believe that a person required to make Obligations for a declaration under subsection (1) has not made or refuses to make the entry of imported declaration or where such person has made a declaration and the officer goods has reason to believe that the declaration is an incorrect or false Commissioner General may defer payment of duty . currency notes. (2) Goods. (c) goods manufactured or produced wholly or in part by prison labour or within or in connection with any prison. N. No. 21 of 1966 and No. (d) pirated and counterfeit goods and any goods bearing false or misleading marks or descriptions as to their origin. (2) Any goods imported in contravention of subsection (1) shall be liable to forfeiture. (f) any goods the importation of which is prohibited by or under the authority of any other law.

(3) Where. stores. 4 of 1999) . abandoned. (2) Any person who has or who comes into. shall deliver that wreck or permit it to be delivered to such person or place as directed by the Customs Division. N.declaration. the officer shall seize the currency notes in excess of that amount and that amount so seized shall be forfeited to the state. (b) without the permission of the Customs Division. (As amended by G. 16 of 1996 and No. stores. after the search referred to in subsection (2). “wreck” includes (a) flotsam and jetsam. shall not remove or alter in any quantity or quality any such wreck. and (c) any portion of an aircraft or vehicle which has been wrecked or abandoned or of the cargo. (4) A registered commercial bank. an officer finds currency notes in excess of the amount specified in subsection (1). (3) Uncustomed wreck found within Zambia shall be deemed to be imported goods that have not been entered pursuant to subsection (1) of section thirty-three and this Act shall apply to such goods. possession or control of any uncustomed wreck(a) shall without delay give notice of the wreck to the nearest Custom house. the officer may search that person and any baggage or packages carried by or associated with that person. (Act No. (1) For the purposes of this section. a bureau de change or any other financial institution licensed under any law relating to the registration of banks and financial institutions is exempt from the provisions of this section. or equipment thereof. (5) Any person aggrieved by the seizure and forfeiture of his currency notes may appeal to the Commissioner-General against the seizure and forfeiture within thirty days from the date of seizure. or equipment thereof. 407 of 1963 and Act No. No. or stranded or of the cargo. (b) any portion of a ship lost. 15 of 1994 as amended by Acts No. (c) if required. 4 of 1999) 42.

Details to be shown on entry .

Goods prohibited from importation .

Restricted importation Declaration of currency notes .

Wreck .

(1) The Commissioner-General may licence. (5) Nothing in this section or in this Act shall limit or otherwise prevent the Commissioner-General from extending. (6) The Commissioner-General may at any time require that the form or . (3) Without limiting the authority conferred on the Commissioner-General by subsection (1). no persons other than the Customs Division and persons licensed as customs carriers under subsection (1). in the opinion of the Commissioner-General. persons to be known as customs carriers who shall be permitted to carry uncustomed and or in bond goods within or through Zambia. shall be permitted to carry uncustomed or in bond goods within or through Zambia beyond a customs area at the port or aerodrome of first arrival. any customs carriers licence issued under this section to cover purposes allowed or approved under any international agreement to which Zambia is a party. ensure that the duty due on any goods that might from time to time be carried by the customs carrier shall be secured to the Republic. subject to such terms and conditions as the Commissioner-General may impose. continuation or reissue of any customs carriers licence conditional on the provision of a bond or guarantee or similar undertaking as may. subject to such terms and conditions as the Commissioner-General may impose. (2) Except with the written permission of the Commissioner-General or where there are proceedings under a customs notice of redirection from the customs port of first entry to a customs area at another customs port. (4) The Commissioner-General may permit. the Commissioner-General may make the issue.PART IV CUSTOMS CARRIERS Customs carriers 43. subject to such terms and conditions as the Commissioner-General may impose. customs carriers licensed as such by authorities external to Zambia to act as if they were customs carriers licensed pursuant to the provisions of this section.

carrier broken or pillaged during transit within or through Zambia. showing full details and particulars of the goods and their destination with such other information as the officer may require. determined by the Commissioner-General to have been damaged. or (ii) goods are to be exported after having been imported under special temporary clearance arrangements. as a licensed customs carrier shall be liable for the payment of duty on any Payment of duty by customs goods. (1) Every person intending to export any goods from Zambia shall. Repealed by Act No. Repealed by Act No. 4 of 1999) 45. a person licensed. PART V EXPORTATION OF GOODS 47. and no goods shall be exported or accepted for carriage for export until such entry or other customs documents have been so delivered: Provided that (a) where (i) certain prescribed goods are to be exported temporarily.amount of such security required under this section be altered as the Commissioner-General may determine. 4 of 1999) 44. 46. (1) Not withstanding any other provision of this Act or any other written law. 4 of 1999. 4 of 1999. with such copies as may be required by the officer. or permitted to operate within Zambia. (Act No. before such an exportation takes place. deliver to an officer a bill of entry or such other documents as may be prescribed. (As amended by Act No. (iii) goods are exported by post. (2) Any duty payable pursuant to a decision of the Commissioner-General made under subsection (1) shall be due and payable on the issue of a notice of claim by the Commissioner-General and notwithstanding any appeal against such decision. (7) Any offence against this Act by a customs carrier or any breach or instance of non compliance with any term or condition of the licence issued under this section to that person shall be grounds for the revocation or suspension of that licence. the presentation of a bill of entry or other prescribed customs documents may be dispensed with at the Commissioner-General’s discretion and entry for exportation shall be effected in such other manner as the Exporter to deliver customs documents and produce goods . shall be paid within ten days of the date of issue of such notice.

(3) Deleted by Act No. as the case may be. vehicle. the bill of entry or other prescribed customs documents may be delivered within such time after exportation of the goods as the Commissioner-General may allow. 4 of 2005) Exportation of goods . or pipeline for exportation from Zambia.16 of 1996 and No. No. (2) Except with the prior permission of an officer. (5) Every exporter shall. unpack. at his own risk and expense. (b) the presentation of a bill of entry or other prescribed customs documents in respect of the baggage of passengers. aircraft. produce for his inspection all invoices and other documents relating to any goods entered for export in terms of this section and shall. reload. (3) Any person leaving Zambia shall. open. Acts No. unreservedly declare all goods in his possession which he proposes to take with him beyond the borders of Zambia and shall. N. if called upon to do so by an officer. unless specifically or generally required by the Commissioner-General. (2) Notwithstanding anything to the contrary contained in subsection (1). except the personal effects of passengers contained in their baggage. into a ship. 4 of 1999 and No. 4 of 1999) 48. not being merchandise. remove to or from any place indicated by the officer. 407 of 1963. (4) Deleted by Act No. (6) Any person who exports or assists in exporting any goods in contravention of this section shall be guilty of an offence. shall be delivered in respect of each separate consignment of goods exported by any one exporter. 407 of 1963 and Acts No. no person shall load any goods. shall not be necessary. (3) Except in such circumstances as the Commissioner-General may permit. repack. No. produce such goods for inspection by such officer. unload. 4 of 1999.Commissioner-General may direct. (As amended by G. 48 of 1968. N. if he is requested to do so by an officer. a separate bill of entry or other prescribed customs document. No. if so required. 4 of 1999 (As amended by G. and close up such of the packages as the officer may require for examination and all charges incurred in the examination shall be borne by the exporter. (1) Goods shall not be exported from Zambia without entry being made and without such duties as may be impressed by the law being paid or secured.

in the form prescribed. crew and voyage as may be asked by an officer. and (b) answer all such questions concerning the ship. if any. such clearance shall lapse and Outward Exportation of goods over land . (As amended byAct No.4 of 1999) 50. are laden in the ship. (2) The driver or person otherwise in charge of the train or other vehicle shall not remove the train or other vehicle beyond the borders of Zambia without the permission of the Customs Division. before any goods. (4) The master shall not cause or permit the ship to depart without first obtaining a certificate of clearance in the prescribed form for the intended voyage from the Customs Division. (6) If a ship in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued. (1) The master of any ship intending to export goods from Zambia shall. stress or weather or other circumstances beyond the control of the master. its cargo. who shall not without reasonable cause withhold such certificate.49. including ballast. or passengers. make application to the Customs Division. the intended journey of the train or other vehicle and the goods and persons carried on the train or other vehicle. and (b) shall answer any questions asked by any officer in relation to that report. for permission to load goods on such ship. (2) No goods shall be loaded other than in accordance with the terms and clearance of conditions of a permit issued pursuant to subsection (1). ships (3) The master shall before the ship departs. (5) The master of any ship departing from Zambia in accordance with a certificate of clearance issued by the Customs Division shall cause that ship to proceed immediately to its scheduled destination and shall not call at any other place within Zambia unless forced to do so by accident. whether or not in ballast or laden(a) deliver to the Customs Division a duly completed application for clearance in the prescribed form. (1) The driver or person otherwise in charge of any train or other vehicle intending to leave Zambia by land shall report to the Customs Division at the intended customs port of exit and shall(a) make a report in such form as may be prescribed. or within such further time as the Customs Division may allow.

(2) Notwithstanding subsection(1) where the personal attendance of the master. such clearance shall lapse and the pilot shall. (a) deliver to the Customs Division a duly completed application for clearance in the prescribed form. or within such further time as the Customs Division may allow. 4 of 1999) 53. pilot or operator is required by an officer. pilot. (2) The pilot shall not cause or permit the aircraft to depart without first obtaining a certificate of clearance in the prescribed form from the Customs Division which shall not without reasonable cause withhold such certificate. as the case may be. crew and journey as may be asked by any officer. 4 of 1999) 51. 407 of 1963 and Act No. or operator. (As amended by G. or pipeline operator may appoint Outward clearance of aircraft . pilot or operator shall attend in person to answer questions asked by the officer. 16 of 1956. and (b) answer all such questions concerning the aircraft and its freight. before permitting the aircraft to depart. (4) If the aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued. 407 of 1963 and Act No. 4 of 1999) 52. pilot. N. (Act No. (As amended by No. passengers. No. the master. obtain fresh authority for the aircraft to proceed outside Zambia. (3) The pilot of any aircraft departing from Zambia in accordance with a certificate of clearance issued by the Customs Division shall cause that aircraft to proceed immediately to its scheduled destination and shall not call at any other place in Zambia unless forced to do so by accident.the master shall obtain fresh clearance before permitting the ship to depart. and any such act performed by the agent shall in all respects and for all purposes be deemed to be the act of the master. before such departure. if any. (1) With the exception of goods exported from Zambia by post or by Master. (1) The master of any ship. if any. stress or weather or other circumstances beyond the control of the pilot. G. No. (1) The pilot of any aircraft intending to depart from Zambia shall. or the operator of any pipeline may appoint an agent to perform any act including the answering of questions required by or under this Part. N. the pilot of any aircraft.

Acts No. or vehicle which is about to leave Zambia or has other goods upon it which are to be exported. No. (As amended by G. or (e) the placing in the post of any package addressed to a place outside Zambia. or vehicle by a person. shall be deemed to be an attempt to export. 48 of 1968 and No. the time of exportation shall be deemed to be the time when the bill of entry or other document required under section forty-seven is delivered to an officer or the time when the goods are first placed in pipeline. Acts No. 4 of goods 1999) 54. (c) the handing of any goods to any carrier or transport company or to the master of a ship or the pilot or owner of any aircraft or any member of the crew of the ship. N. the time of exportation shall be deemed to be the time when the agent bill of entry or other document required in terms of section forty-seven is delivered to an officer or the time when the goods cross the borders of Zambia. (2) Where goods are exported from Zambia by post. shall be guilty of an offence. aircraft. 407 of 1963. aircraft or vehicle for the purpose of exportation. (b) the taking of goods aboard such a ship. (2) Any person who exports or assists in exporting any goods the exportation of which is prohibited by any law. (d) the placing of any goods in a pipeline which has been prepared for the exportation of goods. No. aircraft. 407 of 1963 . N. whichever shall be the earlier. the loading or placing of any goods upon a ship. (1) If the exportation of any goods is restricted by any law. Time of (As amended by G.pipeline. 4 of 1999) Restriction of exportation exportation of PART VI WAREHOUSING OF GOODS . 48 of 1968 and No. the time of exportation shall be the time when any export document which may be prescribed in terms of section forty-seven is delivered to an officer or the time when the goods are placed in the post. (3) Where goods are exported by pipeline. such goods shall only be exported in conformity with the provisions of such law. whichever shall be the earlier. (3) For the purpose of this Act(a) the entry of goods for export. and any person who exports or assists in exporting any goods in contravention of any law which restricts the exportation of such goods. whichever shall be the earlier.

buildings. (8) Any sale or disposal undertaken pursuant to subsection (7) shall be so undertaken without compensation to any person or party who may. the Commissioner-General may licence.Licensing 55. in the prescribed form and on payment of the prescribed fee. (2) Without limiting the authority conferred by subsection (1) the Commissioner-General may licence bonded warehouses for particular purposes including the storage of particular goods or the manufacture of goods in bond. (As amended by Act No. 4 of 1999) 56. claim a financial or other interest in such goods. (4) If the owner or operator of a bonded warehouse fails to comply with any condition of the licence or provision of this Act or regulations or rules made thereunder or with any instructions made or given by the Commissioner-General in connection with the administration of this Act. all duty on all bonded goods in such warehouse shall be deemed to be due and payable at the time when notification of the revocation or surrender is given or received by the Commissioner-General and the goods shall be entered and duty paid within ten days of that time unless the goods are sooner removed for export or re-warehousing in accordance with the provisions of this Act. either before or after such sale. (6) Where the licence of a bonded warehouse is revoked by the Commissioner-General or is offered for surrender by the owner or operator thereof. the Commissioner-General may revoke the licence or refuse to renew it. subject to such terms and conditions of bonded warehouse as the Commissioner-General may specify. (3) A licence issued under this section shall expire on 31st December in each year and may be renewed by the Commissioner-General on receipt of an application for renewal. (5) The Commissioner-General shall issue notice in the Gazette immediately following the issue or revocation of any such licence under this section. (1) On receipt of an application in the prescribed form. (7) Goods to which subsection (6) applies that are not entered or cleared in accordance with the provisions of that subsection shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five. installations and areas as bonded warehouses for the storage of goods without payment of duty. (1) Without limiting the authority conferred on the .

(1) Goods which have been warehoused shall not be taken or delivered from a warehouse except in accordance with the regulations and upon entry and payment of any duty due thereon and payable in terms of this section. (As amended by Act No. continuation or reissue of any bonded warehouse licence conditional on the provision of such security by bond or guarantee or similar undertaking as may in the opinion of the Commissioner-General ensure that the duty due on any goods that might from time to time be warehoused in the bonded warehouse shall be secured to the Republic. 4 of 1999) 58. 4 of 1999 (3) The manufacturer or other person who becomes the owner of any goods liable to excise duty or surtax before that duty or surtax becomes due for payment may. and such duty shall be paid in accordance with the quantities and the values of those goods as accepted at the time of their entry for warehousing in Zambia: Provided that(a) if any deficiency has already been accounted for in terms of subsection (4). before such excise duty or surtax has been paid. (2) Subject to the provisions of this Act in respect of rebates. assembly or conversion in bond.Commissioner-General by section fifty-five the Commissioner-General may make the issue. (1) The importer of any dutiable goods may warehouse them in any warehouse duly licensed under section fifty-five without payment of duty on the first importation and all goods so warehoused shall be subject to the provisions of this Act and any regulations or rules made thereunder. (2) Deleted by Act No.General may determine. 4 of 1999) 57. duty shall only be paid on the actual quantity of goods to be delivered for consumption in Zambia. duty shall be paid on goods prior to their delivery from a warehouse for consumption in Zambia. and manufacture. and (b) the payment of excise duty and or surtax on hydrocarbon oils and oil Storing of goods in warehouse without payment of duty Issuing or reissuing of bonded warehouse licence . warehouse the goods without payment of duty or surtax in any warehouse duly licensed in terms of section fifty-five. (2) The Commissioner-General may at any time require that the form or amount of security required under subsection (1) be altered as the Commissioner. (As amended by Act No.

aircraft or vehicle stores. an officer may. shall. (ii) oil in bulk storage tanks. . racking. when assessing duty in respect of a deficiency. blending. (b) nothing contained in this subsection shall be deemed to release the owner of any goods or the owner or operator of any warehouse from liability to prosecution under the provisions of this Act for the removal of goods from a warehouse without entry thereof. except a deficiency not in excess of that specified by or in accordance with the provisions of regulations made under this Act.products manufactured by a licensed manufacturer in Zambia and stored in a bonded warehouse licensed for that purpose. fining. be deemed to have come about by the removal of goods from the warehouse without entry. (3) Notwithstanding the provisions of subsection (1) (a) entry shall not be made of or duty paid on wet goods which are(i) removed in the prescribed manner and in accordance with prescribed conditions from a warehouse to a place on or a part of licensed premises approved by the Commissioner-General for re-gauging. bottling or other manipulation. (iii) petrol and any other spirit derived from petroleum shale or coal tar. make such allowances as are specified by or in accordance with the provisions of regulations made under this Act if satisfied that no part of such deficiency was wilfully or negligently caused. mixing. and (b) duty shall not be paid on goods which are released from a bonded warehouse in accordance with any entry for re-warehousing or for inRemoval of bond export as cargo or as ship. shall be as provided for in regulations or rules made under this Act. in the absence of proof to the contrary. duty shall be due and payable on any such missing goods or such deficiency: Provided that (a) in case of (i) wet goods. in bulk storage tanks. reducing. duly made goods from and passed by the Customs Division in accordance with this Act and any warehouse regulations or rules made thereunder. and (c) any deficiency in the goods in a warehouse. and (ii) returned to the warehouse from which they were removed. (4) If at any time warehoused goods are found to be missing from a warehouse without having been cleared from such warehouse in accordance with this Act or any regulations or rules made thereunder or are found to be less in quantity than that which was declared and accepted at the time of their entry into the warehouse. and (iv) such other goods as may be prescribed.

be treated as a warehouse for the purposes of subsection (4). 4 of 1999) 62. (6) Any part of licensed premises where goods are manipulated or manufactured shall. Repealed by Act No. 4 of 1999 61.(5) The duty on missing or deficient goods pursuant to subsection (4) shall constitute a debt due to the Republic by the owner or operator of the warehouse and the importer or owner of the goods who shall be jointly and severally liable and. such duty shall be paid within ten days of the issue by the Commissioner-General of a notice of claim thereof. either before or after such sale. (3) Any sale or disposal undertaken pursuant to subsection (2) shall be so undertaken without compensation to any person or party who may. 4 of 1999) 60. whether or not re-warehoused at any time. (As amended by G. (As amended by No. 407 of 1963 and Acts No. aircraft or vehicle stores shall make application to the Customs Division in the form prescribed for that purpose and no such entry shall be valid authority for release of goods from a warehouse unless such application has been approved. an officer may refuse to allow their removal from the warehouse for any purpose other than that which has been declared. All goods whatsoever which have been deposited in terms of this Act in any warehouse without payment of duty upon the first importation thereof shall. (2) If any goods warehoused have been declared to be for export as ship’s or aircraft stores or otherwise. (As amended by Act No. No. N. No. (As amended by Act No. upon being entered for consumption. 1 of 2003) . all goods entered into a bonded warehouse. 407 of 1963 and Act No. (1) Except with the permission of the Commissioner-General. 4 of 1999) 59. (1) Any person wishing to export goods as ship. G. 4 of 1999 and No. 18 of 1960. notwithstanding any appeal thereto. be subject to such rate of duty as may be in force at the time of their being entered for consumption. shall be cleared from the warehouse and entered for export or consumption within one year of the date of first warehousing. N. claim a financial or other interest in such goods. 16 of 1996 and No. if the Commissioner-General so directs. (2) If any goods are not entered within thirty days of the due date for entry pursuant to subsection (1) the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with sections two hundred and three to two hundred and five.

The Commissioner-General may cause any bonded warehouse to be locked with a customs lock for so long as the Commissioner-General considers fit. or person having control over. (1) The Commissioner-General may permit (a) the owner of. separate. or other legal disposal of the goods. (3) Anything done or performed under any permission granted in terms of subsection (1) shall be done or performed in accordance with the regulations or rules made by the Commissioner-General for the protection of revenue and for the payment of any expenses incurred in respect of the attendance of officers. (Act No. in the case of wines and spirits. to bottle from bulk stocks or to break down from greater to less strengths. and. shall be their value for duty purposes. (Act No. exportation. (b) the assembly. pack. conversion or manufacture in bond of any goods wholly or partly consisting of materials liable to duty. The owner of any goods warehoused may transfer such ownership to any other person who may lawfully own the said goods. (2) When any goods referred to in subsection (1) are entered for consumption. An officer may at any time take stock of the goods in any bonded warehouse and duty shall be paid upon deficiencies in terms of subsection (4) of section fifty-eight. . warehoused goods to sort. and no person shall during such period remove or break such lock or enter such warehouse or remove any goods therefrom without the permission of the Commissioner-General. 16 of 1996) Bonded goods as stores for aircrafts or ships 65. but the Commissioner-General may refuse to recognise any such transfer of ownership unless notice thereof in writing has been given to him by the owner prior to the transfer. or repack any such goods and to make such alterations or arrangements as may be necessary for the preservation of those goods. 4 of 1999) 64. the value of such materials as accepted at the time of their warehousing in Zambia. 4 of 1999) 66. when such duty is payable on value. duty shall be paid upon any material contained therein liable to duty or consumed in the processing or manufacture thereof and. blending.63. or for the sale. (As amended by Act No. mixing.

(1) If the Commissioner-General is satisfied that (a) goods were destroyed by accident or lost by accident without going into consumption whilst in a bonded warehouse or place deemed to be a bonded warehouse in terms of subsection (6) of section fifty-eight or whilst in transit to a bonded warehouse or in transit for export in bond or export in bond as ship. and (b) every reasonable effort was made and precaution taken to prevent their loss or destruction. aircraft or vehicle stores or when removed from a bonded warehouse in terms of sub-paragraph (i) of paragraph (a) of subsection (3) of section fifty-eight. (1) An officer may permit (a) the taking. of Liability of samples of warehoused goods by the owner or importer of the goods. repacking or destroting goods under customs authority When warehoused goods shall be cleared 68A. 18 of 1960 and As amended by Act No. (2) The Commissioner-General may remit the duty on samples taken in terms of subsection (1). (No. (Act No. on application under subsection (1) agree to take over the goods and any such goods so taken over shall be deemed to be forfeited and may be sold or disposed of in accordance with sections two hundred and three to two hundred and five. the Commissioner-General shall remit the duty payable on the goods. 4 of 1999) .4 of 1999) Sorting . (3) Any sale or disposal undertaken pursuant to this section shall be without compensation to any person or party who may either before or after such sale. (1) Where the importer or owner of goods warehoused in a bonded warehouse is unable to pay the duty on the goods. claim a financial or other interest in such goods.67. with the consent of the Commissioner-General. (2) The Commissioner-General may. subject to such conditions as may be prescribed. 16 of 1996) 68. such person may apply to the Commissioner-General to take over the goods. and goods to duty of entry for consumption (b) the payment of duty on samples taken in terms of paragraph (a) to be deferred until the consignment of the goods from which the samples were taken is entered for consumption or for removal or export in bond. (As amended by Acts No. are destroyed under customs supervision. (2) The Commissioner-General shall remit the duty due upon warehoused goods which.16 of 1996 and No.

unless otherwise permitted by the Commissioner-General. aircraft or vehicle stores. The Government and the Authority shall in no case be liable for any loss or damage of whatsoever nature to any goods lodged in any warehouse appointed or licensed in terms of this part through wrong delivery of such goods. 16 of 1996) Transfer of ownership of goods warehoused Warehouses may be locked by an officer Taking stock and duty on deficiences Sampling of warehoused goods . or for any other purpose. (As amended by Act No. 4 of 1999) 70. Where any goods are to be removed from a warehouse for the purpose of re-warehousing or for export in-bond or for export in-bond as ship. be so removed by a customs carrier licensed in accordance with this Act. (As amended Act No. such goods shall .69.

etc. Failure to pay duty by importer or owner of warehoused .Remittal of duty on certain warehoused goods which are destroyed.

There shall be charged. (As amended by Act No. Subject to the provisions of section seventy-nine.goods Removal of goods in bond to any other port of entry or any other country Responsibilty for goods placed in a bonded warehouse PART VII ORDINARY DUTIES AND DUMPING DUTIES 71. For the purposes of this Act. “goods produced” means goods which have not been submitted to any process of manufacture. there shall be charged. collected and paid in respect of goods exported from Zambia export duties at the rates specified in the export tariff set . levied. Customs duties levied. in this Act referred to as the customs tariff. and paid in respect of goods imported into Zambia customs duties at the rates specified in the customs tariff set out in the First Schedule. 4 of 1999) 72. collected. Export Duties Definition of production of goods 72A.

407 of 1963.21 1966 and No. in this Act Referred to as the export tariff. in relation to goods. 1 of 2003 and No. (d) products obtained from live animals within a country.“dumping”. (g) products manufactured in a factory of a country exclusively from the products referred to in paragraph (d). (c) live animals reared within a country. (e) products obtained by hunting or fishing conducted within a country. or (b) the country in which the value added to the goods as a result of the process of production accounts for at least thirty-five per centum of the ex-factory cost. 21 of 1966. and (h) scrap and waste resulting from manufacturing operations within a country. (2) For the purposes of paragraph (a) of subsection (1). For the purposes of sections seventy-five. 4 of 2005) Determination of origin of manufactured goods 73. No. No.. (b) vegetable products harvested within a country. (As amended by Act No.16 of 1964. N. unless the context otherwise requires. (1) For the purposes of this act. No. seventy-five C. (f) products obtained from the sea and from rivers and lakes within a country by a vessel of that country. seventy-five D and seventy-five E. (As amended by G. the country of origin of any manufactured goods shall be deemed to be(a) the country in which the goods are wholly produced. 3 of 2004) 74. means the situation where the export price of Interpretation goods imported into Zambia or intended to be imported into Zambia is less than the normal value of the goods as determined in accordance with the . Acts No. seventy-five A. seventy-five B.out in the Ninth Schedule. the following shall be considered to be wholly produced in a country: (a) mineral products extracted from the ground or sea-bed of a country.

(b) Zambian producers of like goods whose collective output constitutes a major proportion of the Zambian production of like goods. collected and paid on demand by the Customs Division on those goods which are dumped. authorised. granted. a dumping duty. distribution. and “dumped” shall be construed accordingly. processing. sale. means(a) the Zambian producers of like goods. manufacture. “subsidised goods” means(a) goods in respect of which the production. (Act No. other goods which have characteristics closely resembling those other goods. directly or indirectly. collected and paid on demand by the Customs Complaint against goods . the Minister may by statutory order determine that(i) there shall be charged. in relation to any goods means(a) other goods that are like those goods in all respects. in accordance with regulations made under this Act and the Minister is satisfied in relation to the importation into Zambia of goods that(a) the goods have been or are being dumped or subsidised. or otherwise provided. “industry”. by the Government of a country other than Zambia as determined in accordance with the provisions of regulations made under this Act. purchase. or (b) in the absence of such goods. by any reduction or remission of freight. and (ii) there shall be charged. growth. transportation. (1) Where a complaint has been made and an investigation has been carried out. but does not include importers of those goods. export or import is subsidised directly or indirectly. “like goods”. in relation to any goods.provisions of regulations made under this Act. and (b) material injury to an industry has been or is being caused or is threatened or the establishment of an industry has been or is being materially threatened or the establishment of an industry has been or is being materially retarded as a result of the dumping or subsidy. 4 of 1999) 75. and (b) goods in respect of which the transportation has been or may be paid.

(1) In determining. the Minister shall examine(a) the volume of the dumped or subsidised imports. not exceeding the amount of subsidy on the goods. and (b) in the case of subsidised goods. (2) Subject to section seventy-five C. by statutory order revoke. not exceeding the difference between the export price of the goods and their normal value.4 of 1999) 75A. (b) the effect of the dumped or subsidised imports on prices in the Zambian market for like goods. the duty under this section(a) shall apply to any goods entered for consumption on or after the date of notice under subsection (1). for the purposes of section seventy-five. and (b) may be imposed retrospectively. (2) Without limiting the generality of subsection (1) the Minister shall have regard to the following matters(a) the extent to which there has been or is likely to be a significant increase in the volume of dumped or subsidised imports of the goods either in absolute terms or in relation to production or consumption in Zambia. (As amended Act No. and (c) the consequent impact of the dumped or subsidised imports on the relevant Zambian industry. . (4) In determining the rate of duty under subsection (3). in whole or in part. Extent of injury (5) The Minister may. as the case may require. whether or not any material injury to an industry has been or is being caused or threatened or whether or not the establishment of an industry has been or is being materially retarded by means of the dumping or the subsidising of goods exported or intended to be exported to Zambia from another country. (3) The dumping duty or countervailing duty levied pursuant to subsection (1) as determined by the Minister shall be at a rate (a) in the case of dumped goods. the Minister shall have regard to the desirability of ensuring that the amount of dumping or countervailing duty in respect of such goods is not greater than is necessary to prevent the material injury or a re-occurrence of the material injury to an industry or the material threat or retardation to the establishment of an industry.Division on those goods which are subsidised a countervailing duty. any such dumping or countervailing duty imposed under this section.

productivity. subject to the provisions of section seventy-five C. such duty or part thereof shall be refunded to the importer. (4) Provisional dumping and countervailing duty shall apply to any such specified goods imported within a period of one hundred days from the date of notification unless such duty is sooner revoked by the Minister or such period is extended by statutory order. profits. the Minister shall have regard to the provisions of sections seventy-five and seventy-five A and to the likely final outcome of the investigation. and utilisation of production capacity. (2) In the determining any provisional dumping or countervailing duty. wages. (5) The period of application of any provisional dumping or countervailing duty shall not be extended beyond thirty days following the date on which it was due to cease. (ii) factors affecting domestic prices. there shall be a full dumping and countervailing investigation carried out in accordance with regulations made under this Act. have effect on any such goods entered for consumption on or after the date of such notice. and (iii) actual and potential effects on cash flow. growth. inventories. Provisional dumping or countervailing duty Application of dumping and countervailing duty . impose a provisional dumping or countervailing duty that shall. and (c) the economic impact of the dumped or subsidised imports on the industry including: (i) actual and potential decline in output. ability to raise capital. by statutory order. the Minister may. return on investments. sales market share. (6) Where provisional dumping duty is found on the completion of the investigation to have been incorrectly levied or levied at a higher rate than that subsequently found to be appropriate. and investments. (Act No.(b) the extent to which the effect of the dumped or subsidised imports is or is likely significantly to depress prices for the goods in Zambia or significantly prevent price increases for the goods which otherwise would have occurred. employment. (3) Where provisional dumping or countervailing duty is imposed under section seventy-five. 4 of 1999) 75B. (1) Where a complaint has been made in accordance with regulations made under this Act and the Minister is satisfied that a dumping or countervailing investigation shall be undertaken.

or (ii) that the material injury is caused by substantial dumped imports of a product in a relatively short period to such an extent that in order to prevent it recurring the Minister is of the opinion that it is necessary to levy a dumping duty retrospectively. the higher rate shall be applied retrospectively on and from the date on which the provisional duty was levied and such additional duty shall be charged. collected and paid on demand of the Customs Division. that(a) the goods are or have been dumped or subsidised. as the case may be. (b) in the case of subsidised goods. or provisional dumping or countervailing duties levied pursuant to sections seventy-five or seventy-five B. 4 of 1999) 75D. 4 of 1999) 75C. on goods which were entered for consumption not more than ninety days prior to the date of the notification of any provisional duty. (3) Where the Minister determines(a) in respect of dumped goods: (i) that there is a history of dumping causing material injury or that the importer was or is aware that the goods were dumped and that such dumping would cause injury. shall only be applied to goods that are entered for consumption on or after the imposition of the duties by statutory order except as may be provided in this section. in a relatively short period. where the Minister determines that material injury is caused by substantial imports. (2) Where the Minister determines pursuant to section seventy-five that material injury has been or is being caused and that dumping or countervailing duty shall apply at a higher rate than any provisional duty that has been levied. the Powers on an Minister imposes a countervailing duty retrospectively. and Excise duties subsidised or dumped Cap. of goods benefiting from export subsidies paid or bestowed inconsistently with the provisions of the General Agreement on Tariffs and Trade 1994 and the Agreements thereto relating to anti-dumping and countervailing measures. (1) Dumping and countervailing. as the case may be.inquiry on the Minister may levy dumping or countervailing duty. Where the Minister is satisfied.(As amended by Act No. 41 Provisional duty on imported goods . (As amended by Act No. in relation to the importation of goods into Zambia which have been produced or manufactured in another country. and for the purpose of precluding the recurrence of such material injury.

rights. (As amended by G. by statutory order.. levied. 407 of 1963. 143 of 1964 and Act No. levied collected and paid excise duties at the rates specified in the excise tariff. (As amended by Act No. No.. levied. collected. apply with respect to the effect of those goods on a Zambian industry. in addition to such other duties imposed by this Act or any other written law. shall. and paid in respect of goods manufactured or produced within Zambia excise duties at the rates specified in the excise tariff set out in the Second Schedule. 4 of 1999) 76. (2) The provisions of the Inquiries Act shall apply to an inquiry held for the purpose of investigating a complaint against subsidised or dumped goods and to a person summoned to give evidence. (As amended by Act No. 3 of 2004) 77. be charged. levied.the Minister may. declare that the provisions of this Act . in this Act referred to as the excise tariff. (As amended by Act No. 4 of 1999) 75E. in this Act referred to as the service excise tariff. or giving evidence at such inquiry. No. N. (1) There shall be charged. and paid in respect of services rendered. (1) The Commissioner-General or other person undertaking an inquiry relating to subsidised or dumped goods shall have the powers. imported into or provided within Zambia excise duties at the rates specified in the service excise tariff set out in the Eighth Schedule. collected and paid in respect of- Payment of excise duty on imported goods Excise duty on services Surtax Duties payable subject to certain provisions . 4 of 1999) 76B. (As amended by Act No. and the Minister may. collected. by statutory order. G. 16 of 1964) 76A In respect of any imported goods that are of a kind or class subject to excise duties in terms of section seventy-six there shall. with necessary modification. impose dumping or countervailing duty.(b) material injury to a domestic industry of a third country has been or is being caused or threatened or the establishment of a domestic industry of a third country has been or is being materially retarded by the dumping or subsidy. N. There shall be charged. There shall be charged. privileges and duties conferred or imposed on a Commissioner by the Inquiries Act. if requested by the Government of the third country so to do.

in this Act referred to as the surtax tariff. Act No. the duties imposed under this Act shall be subject to all of the provisions of this Act. or remission of duty. No. (1) Subject to the provisions of subsection (2). in each case. relative to agreements. rebates. Repealed by Act No. (3) A carbon emission tax certificate shall be valid for a period of twelve months ending on the 31st December of the year in which it is issued except for motor vehicles imported on temporal basis. and . N. which will expire upon re-export of the motor vehicle. refunds.(a) goods which are imported into or manufactured or produced in Zambia. (As amended by G. drawbacks. or to the warehousing of goods. (2) The provisions of this Act relative to agreements. refunds. 3 of 2006) 78. rebates. or (b) carbon emissions from motor vehicles. in respect of the carbon emissions referred to in paragraph (b) of subsection (1). N.. 4 of 1999) 80. and No.16 of 1964. suspensions. No. drawbacks or remissions of duty shall not apply to any dumping or countervailing duties imposed by the Minister pursuant to sections seventy-five or seventy-five B unless such application is.. 4 of 1999 79. 4 of 1999 PART VIIA SAFE GUARD MEASURES 80A. suspensions. In this Part unless the context otherwise requiresInterpretation of Part VIIA “domestic industry” means(a) the producers as a whole of a product within the Republic which are like or directly competitive with the investigated product. (As amended by Act No.143 of 1964. (2) The Commissioner-General shall issue a carbon emission tax certificate upon payment of a surtax.407 of 1963. Repealed by Act No. surtax at the rated specified in the surtax tariff set out in the Fourth Schedule. at the rate specified in the Fourth Schedule. specifically approved by the Minister by statutory instrument. G.

(2) The statutory order referred to in subsection (1) shall state(a) the rate of increase in customs tariffs. by statutory order. (3) Subject to subsection (4). (b) the proposed date of application of the provisional safeguard measures.(b) producers operating within the Republic whose collective output of products which are like or directly competitive with the investigated product constitute a major proportion of the total domestic production of those products. “safeguard investigation” means an investigation into whether increased imports of the investigated product have caused serious injury to the domestic industry. (1) Where the Minister responsible for commerce. and (c) the proposed duration of the provisional safeguard measures. trade and industry. the owner or importer of such goods shall lodge with the Customs Division a monetary deposit equivalent to the duties due at the rate of the increased customs tariffs. and “safeguard measures” shall be construed accordingly. the Minister. trade and industry determines pursuant to section four M of the Control of Goods Act to impose provisional safeguard measures. (4) Notwithstanding the provisions of subsection (3) the owner or importer of the goods referred to in subsection (1) may guarantee the provisional increased tariffs with the sufficient security approved by the Commissioner-General. and “safeguard measure” means the temporary imposition of customs tariffs or quantitative restrictions or a combination thereof in response to an affirmative determination in a safeguard investigation to prevent or remedy serious injury to the domestic industry. (1) Where provisional safeguard measures have been imposed pursuant to section eighty B and the subsequent safeguard investigations conducted pursuant to section four K of the Control of Goods Act. 80C. shall. where the Minister imposes provisional safeguard measures on any goods under subsection (1). in consultation with the Minister responsible for commerce. effect a provisional increase in customs tariffs on any goods entered for consumption on or after the date of such statutory order. 80B. do not result in a determination that the conditions for imposing definitive safeguard measures exist. the Application of safeguard measures Cap 421 .

shall. by statutory instrument. 80F. shall be refunded or released. in consultation with the Minister responsible for commerce. (2) The Statutory order referred in subsection (1) shall prescribe(a) the rate of increase in customs tariffs. and (d) the names of the developing countries exempted from the definite safeguard measure. implement the definitive safeguard measure. (b) the proposed date of application of the definitive safeguard measure. The provisions of this Act in respect of agreements. refunds. specifically approved by the Minister. 421 Imposition. including the period of the provisional safeguard measure. Cap. drawbacks or remissions of duty shall not apply to any safeguard measures imposed by the Minister pursuant to sections eighty B or eighty D unless such application is. (2) Where safeguard investigations conducted pursuant to section four K of the Control of Goods Act result in a determination that the conditions for imposing definitive safeguard measures exist the monetary deposit paid as increased customs tariffs and any security lodged with the Customs Division shall be converted into tax due under this Act. trade and industry. (c) the proposed duration of the definitive safeguard measure. as the case may be within a period of not more than sixty days from the date of the claim. by statutory order. 421 . in each case. (1) Where safeguard investigations conducted pursuant to section four K of the Control of Goods Act have resulted in a determination to impose. 80D.monetary deposit paid as increased customs tariffs and any security lodged with the Customs Division in accordance with subsection (3) of section eighty B. rebates. (3) Where the period specified under paragraph (c) of subsection (2) is longer than one year. the Minister shall prescribe a time schedule for the progressive liberalization of the definite safeguard measure. by statutory instrument. and an increase in customs tariff is to be imposed as part of the definitive safeguard measure. 421 Refund and releases Cap. extension or liberalization of definite safeguard measured Cap. suspensions. The Minister may. the Minister. 80E. make regulations for the better carrying our of the provisions of this Part and for prescribing anything which by this Act is required to be prescribed. extend or liberalize a definitive safeguard measure.

under such conditions as he may consider necessary. produced. produced or manufactured in. or manufactured in.Provisions of the Act with respect to safeguard measures Regulations (As repealed and replaced by Act No. in consideration of the extension by that government of privileges in respect of goods grown. concessions as to. the duties normally payable may be allowed in respect of goods grown. or exemptions from. whereby. (1) The President may conclude agreements with the government of any country. Zambia. or imported President may enter into customs agreements . 11 of 2004) PART VIII AGREEMENTS 81. or imported into its territory from.

N. produce documents. 4 of 1999) 86. (1) If the Commissioner-General is satisfied. No. that an assessment made under section eighty-five is(a) inconsistent with the Fifth Schedule to this Act. N. No. on making entry. Repealed by Act No. (2) Any concession as to. records and information kept under paragraph (a) for the purpose of establishing the accuracy of the assessment. Minister may make regulations to give effect to agreements 84. 4 of 1999 Provisions of agreements and regulations to prevail when inconsistent with this Act or any other law PART IX VALUE FOR DUTY PURPOSES 85. (No. incorrectAmendment of valuation assessment Importer to specify customs value on entry . 407 of 1963 and S. 173 of 1965) 83. (As amended by Act No. duty referred to in subsection (1) may be made or granted with retrospective effect if the President deems it expedient to do so.. a territory of that government. I. The Minister may.from. and (b) when required by the Customs Division. (As amended by G. or exemption from. No. assess the customs value of the goods determined in accordance with the Fifth Schedule of this Act. make regulations in order to give effect to any agreement concluded in terms of this Act. records and information in respect of that entry in such manner and for such period as is required by or under this Act. 7 of 1959 as amended by G. by statutory instrument.. or (b) for any other reason. (2) Every importer or agent of an importer who makes an assessment pursuant to subsection (1) shall(a) keep the documents. The provisions of any agreement concluded in terms of this Act or any regulation relative to such agreement shall have force and effect notwithstanding anything inconsistent therewith contained elsewhere in this Act or in any other law or instrument having effect by virtue of any law. (1) Every person who makes entry of goods imported or to be imported shall. 407 of 1963) 82.

and where applicable. 4 of 1999) Foreign currency to be converted into Zambian currency Assessment of excise duty due on importation 88A. and (b) the basis for the amended assessment. (4) An importer who is dissatisfied with a decision of the Commissioner-General under this section may. The value for the purposes of assessing the amount of excise duty due on goods imported into Zambia shall be the customs value determined in accordance with the Fifth Schedule to this Act and any customs duty payable on those goods. (As amended by Act No. at the rate applying as at the date of the first assessment of duty on those goods. (2) Where an amount is required to be converted into Zambian currency pursuant to subsection (l). (As amended by Act No. (2) The Commissioner-General shall give notice in writing to the importer of(a) an amended assessment made pursuant to subsection (1). the provisions of the Fifth Schedule to this Act that are relevant to the amended assessment. within twenty days after the date on which notice of the decision is given. (3) Subsection (1) of this section applies whether or not any duty assessed has been paid. and that amended assessment shall be the customs value for the purpose of this Act. whichever is the later date. appeal to the Revenue Appeals Tribunal against that decision. at the rate applying as at the date of importation or the date of the making of the first entry for those goods. (b) in the case of other goods. 4 of 1999) 87. the amount to be so taken into account shall be the equivalent amount in Zambian currency in accordance with a rate of exchange determined by the Commissioner-General. (As amended by Act No.the Commissioner-General may amend that assessment. the amount shall be converted(a) in the case of goods in respect of which an entry shall be made. (1) Where an amount that is required under this Act to be taken into account for the purpose of assessing duty or for any other purpose is not in Zambian currency. The value for the purposes of assessing the amount of excise duty . 4 of 1999) 88.

refund. (2) Regulations under this section suspending any duty or granting a drawback. Act No. rebate or remission of the whole or any part of duty on any goods. S. 16 of 1964. G. G. be made with retrospective effect. or remission. rebate. I. refund. 21 and 54 of 1966. No. The value for customs purposes of goods exported from Zambia Valuation of shall be the Free on Board value at the place of despatch or customs port exports of shipment. burden of proof on claimant Goods for President to be exempt from duty . 4 of 1999) 90. or refund of any duty shall be granted on goods imported into or acquired from duty-paid stocks or stocks in bond within Zambia for the use of the President. subject to such conditions and to such extent as may be provided by or determined under the regulations.General considers necessary for the effective administration of any regulations made pursuant to this section. 24 of 1955. refund. No. fee.or surtax payable on goods manufactured in Zambia shall be determined in accordance with the Sixth Schedule to this Act. Nos. No. When any claim is made for exemption from or drawback. 16 of 1996 and No. 4 of 1999) PART X REBATES. A rebate. No. 30 of 1965. (As amended by Act No. Acts No. 16.. N. N. AND REMISSIONS OF DUTY 89.. rebate or remission of duty may. No. rebate. 18 of 1960. refund. (3) The Commissioner-General may make such rules as the Commissioner. 20 and 29 of 1956. No. by regulation Suspension and rebate of certain duties (a) suspend or provide for the suspension of the whole or any part of the duty on any goods. 407 of 1963) Claims for exemption. if the Minister deems it expedient to do so. drawback.4 of 1999) Assessment of excise duty and surtax on goods manufactured in Zambia 88B. (1) The Minister may. No. (As amended by Act No. No. (As amended by G. or charge in accordance with the provisions of this Act. (As amended by No. (b) grant or provide for the grant of a drawback. 15 of 1958. No. REFUNDS. 3 of 1963. 173 of 1965. 13 of 1964. the burden of proof shall lie upon the claimant to show that he is entitled to such exemption. 4 of 1962. No.407 of 1963. remission. N. or remission of any duty. 91. in such circumstances.

cigarette tobacco. no person shall manufacture on any premises any goods subject to excise duty or surtax or any potable liquid. and a licence to manufacture tobacco shall entitle the licensee to manufacture cigarettes. and a licence to manufacture hydrocarbon oils shall entitle the licensee to manufacture. he shall authorise refund to be made to the applicant of the amount overpaid: Provided that the Commissioner-General may. 7 of 1974. Acts No. (1) Subject to the provisions of sections ninety-four. (3) If the Commissioner-General is satisfied that the applicant has paid duty exceeding the amount due. brewed. but in every other case where more than one of the commodities set out in the excise tariff or the surtax tariff are manufactured. (2) A license to distil spirits shall entitle the licensee to distil or produce all types of spirits and wine. pipe tobacco. (4) No refund of duty paid in excess or in error shall be granted in terms of this section unless the application therefor is received by the Customs Division within a period of two years from the date when such duty was paid. separate licenses shall be required Licence to manufacture goods liable to excise duty or surtax . produce or treat all by-products of hydrocarbon oils. (2) Application for refund of duty overpaid shall be made to the Customs Division in the prescribed form. 16 of 1996 and 4 of 1999) Refunds generally PART XI EXCISE AND SURTAX MANAGEMENT 93. 2 of 1975. distilled or produced on any premises. containing more than two per centum of alcohol by volume otherwise than in accordance with the conditions of a license issued in accordance with section 97 this Act. 1 of 1980. ninety-five and ninety-six.92. refunds of duty shall only be made in accordance with the provisions of this section. other than honey beer. mixed. (1) Except as otherwise provided in this Act. require that the applicant should produce sufficient evidence or give satisfactory assurance that he has remitted or shall remit to the purchaser of the goods the amount of such refund. (As amended by No 18 of 1960. cigars and snuff. before authorising any refund to be made to the applicant.

(2) Any person who sells or disposes of for profit goods manufactured in terms of subsection (1) shall be guilty of an offence. containing not more than two per centum of alcohol by volume. and all machinery. all goods subject to excise duty or surtax. subject to the provisions of this section and any rules made thereunder. (As amended by Act No. authorise a person to manufacture for experimental purposes but not for Authority to manucature goods without licence and without payment of duty Goods which may be . and (b) tobacco in the form of cigars. 4 of 1999) 95. other than opaque beer. and subject to the provisions licence and without of this section. sale or consumption of any goods referred to in subsection (1). the following goods(a) fermented liquor. shall be liable to forfeiture. (As amended by Act No. 4 of 1999 and No. whether or not such duty or surtax has been paid. (3) Nothing in this section shall be deemed to affect the operation of any provision of any law relating to the manufacture. the Commissioner-General may. pipe tobacco or snuff when made from manufactured tobacco on which duty has been paid or from roll tobacco. (1) Notwithstanding anything to the contrary contained in this Act. 1 of 2002) 94. in addition to any other penalty which may be imposed. utensils.in respect of each commodity. (1) Notwithstanding anything to the contrary manufactured without contained in this Act. any person may manufacture or payment of duty produce without a licence and without payment of duty for the personal or domestic use of that person. (3) Any person who contravenes any provision of this section shall be guilty of an offence and. cigarettes. and materials for the manufacture of such goods found in possession of that person or on premises not licensed in accordance with the provisions of this section. but not for sale or disposal for profit to any other person.

(d) cigars. (Act No. (3) Nothing in this section shall be deemed to affect Power of Commissioner-General to authorise manufacture of certain goods . the Commissioner-General may cancel forthwith the authority to so manufacture. (2) The licensing requirements of section ninety-three shall not apply in respect of opaque beer manufactured in accordance with subsection (1) and the beer manufactured. in premises other than in any premises licensed under this Act. (1) Notwithstanding anything to the contrary contained in this Act. the following goods without a licence and without the payment of duty(a) cigarettes. 1 of 2003) 96. an amount of opaque beer being not more than twenty-three decalitres in volume in any period of four consecutive days. (2) If a person who is authorised by the Commissioner-General in terms of subsection (1) to manufacture goods referred to in that subsection fails to comply with the provisions of any rules made thereto. manufacture for that person’s personal or domestic use but not for sale or disposal to any other person. (c) cigarette tobacco. (4) Any person authorised by the Commissioner-General in terms of subsection (1) to manufacture the goods referred to in that subsection who sells or disposes of such goods otherwise than in accordance with rules made by the Commissioner-General shall be guilty of an offence. (3) Where an authority is cancelled pursuant to the provisions of subsection (2) of this section any goods so manufactured shall be deemed to be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five of this Act. consumed or disposed of in terms of that subsection shall not be liable to duty.sale or disposal for profit. any person other than a person licensed under this Act to manufacture beer of any kind may. (b) pipe tobacco. 4 of 1999 and No.

(c) the premises at which and the machinery and equipment with which the goods are to be manufactured. and (e) such other matters as the Commissioner-General may require. (1) On receipt of an application in the prescribed form the Commissioner-General may licence. its shareholding. sale or consumption of any beer referred to in subsection (1). assets. (d) the business. be liable to a fine not exceeding five thousand penalty units. (b) the process of manufacture that are intended. subject to such terms and conditions as the Commissioner-General may impose. related businesses and accounting practices. persons to be licensed manufacturers of goods subject to excise duty or surtax. at specified premises. (4) Any person otherwise exempt from licensing and the payment of surtax pursuant to the provisions of this section who manufactures more than the amount permitted in the specified time or who manufactures such opaque beer in premises licensed under this Act or who sells or disposes of such opaque beer contrary to the provisions of this section shall be guilty of an offence and shall. continuation or reissue of any manufacturer’s licence conditional on the provision of such security by bond or guarantee or similar undertakings as will in the Commissioner-General’s opinion ensure that such duty as might from time to time be due and Licensing of manufacturers . (As amended by Act No. on conviction. the Commissioner-General may make the issue. (3) Without limiting the authority on the Commissioner-General by subsection (1). 4 of 1999) 97.the operation of any provision in any other law relating to the manufacture. (2) An applicant for a licence shall furnish information as to(a) the nature of the goods which that person proposes to manufacture.

3 of 2006) 98. the licence Commissioner-General may suspend or revoke the licence or refuse to renew it. (5) Manufacturers licences shall be subject to an annual licence fee as may be prescribed under this Act. 4 of 1999 and No. (4) The Commissioner-General may at any time require that the form or amount of security required under subsection (1) be altered as the Commissioner-General may determine. by a manager. (As amendedAct No. (2) For the purposes of this section any action taken. (1) If a licensed manufacturer fails to comply with any terms or conditions of the licence or provision of this Act or regulations or rules made thereunder or with any instruction made or given by the Commissioner-General in connection with the Refusal or suspension of administration of this Act. not having already been paid to the . employee or other representative of the licensed manufacturer. (6) A licence issued under this section shall expire on the 31st December in respect of the year in which the licence was issued and may be renewed by the Commissioner-General. (7) Notwithstanding subsection (2). (3) Where a manufacturer’s licence is revoked by the Commissioner-General or is not renewed. the Commissioner-General may waive the requirement for applicants for the renewal of excise licences to re-submit certain documents provided that there has been no material change in the premises. all duty on all goods manufactured. sold or otherwise disposed of. shall be deemed to have been taken or not taken by the licensed manufacturer.unpaid on any goods manufactured by the licensed manufacturer shall be secured to the Republic. process of manufacture or such other matters as the Commissioner-General may determine. equipment. or as the case may be not taken.

shall have the right of appeal against such refusal to the Revenue Appeals Tribunal. 1 of 2003) Appeals 100. (5) Any sale or disposal undertaken pursuant to subsection (4) shall be so undertaken without compensation to any person or party who may either before or after such sale.customs shall be deemed to be due and payable at the time when notification of the revocation or non renewal is issued by the Commissioner-General and such goods shall be entered and duty paid within ten days of that time unless the goods are sooner removed for export or warehousing in accordance with this Act. (6) Nothing contained in this section shall be deemed to deprive the Republic of any right it may have against the property or estate of the manufacturer or those of its sureties in respect of any duty which may remain unpaid after such sale or disposal. claim a financial or other interest in such goods. and the sale or disposal shall not relieve the manufacturer of liability to prosecution under this Act. 1 of 2003) 99. Where the business of a licensed manufacturer is sold or a licensed manufacturer wishes to relocate operations to new premises the licence shall be deemed to have been surrendered as at the date of sale or relocation unless the prior approval of the Commissioner-General has been obtained and all . 4 of 1999 and No. 4 of 1999 and No. An applicant for a manufacturer’s licence or for renewal of a manufacturer’s licence who has been refused such licence. (As amended by Act No. or renewal of licence. (As amended by Act No. (4) Goods to which subsection (3) applies that are not entered or cleared in accordance with the provisions of that section shall be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five.

4 Repealed by Act No. (v) all stock on hand including input stock and products whether or not fully or partially manufactured or produced. 107. 4 Repealed by Act No. a return of all manufacturing and business activity undertaken in the preceding month and a duly Duties of licensed Manufacturer . (As amended by Act No. Surrender of licence (As amended by Act No. 105. 103. Repealed by Act No. 4 of 1999) 102. or otherwise disposed of during any process of manufacture or production. (iv) all goods consumed. (b) Submit in such form and manner as may be required or permitted under the terms and conditions of the licence and otherwise by any regulations or rules made under this Act. (i) all goods received into the licensed premises. 4 Repealed by Act No. (ii) all goods manufactured or produced on the licensed premises.terms and conditions required by the Commissioner-General have been met to the satisfaction of the Commissioner-General. a record of. (vi) all excise duty or surtax paid or payable. 4 of 1999 of 1999 of 1999 of 1999 of 1999 of 1999 Authorised premises 108. (iii) all goods removed from the licensed premises. 4 Repealed by Act No. No manufacturer shall without the written permission of the Commissioner-General. 106. 4 Repealed by Act No. 4 of 1999) 101. (1) Every manufacturer licensed under this Act shall(a) maintain in such form and manner as may be required under the terms and condition of the licence and otherwise by any regulations or rules made under this Act. lost. 104. conduct or allow to be conducted any business on premises licensed in terms of section ninety-seven other than the business for which the licence was issued.

not already accounted for in bond or other entry. (2) Where in any return made pursuant to this section. it is claimed that goods. and (b) an additional one thousand penalty units for each day the return is not lodged.completed entry in the prescribed form accounting for all goods. the manufacture shall pay additional duty as specified in section one hundred and seventy-one of the Act. (7) Where a return has not been lodged within the . (6) A manufacturer licensed under this Act who fails to lodge a return within the time allowed by or under this Act shall pay additional duty consisting of: (a) one thousand penalty units. the Commissioner-General may allow the duty or surtax so paid to be deducted from the duty or surtax due in that return. that have been removed from the licensed premises or otherwise disposed of during that month. (3)The return and entry required under this section shall be submitted on or before the twentieth day of the month following that month to which the return relates and any amount of duty and surtax on the return shall be due and payable within five days of the issue of a notice of an assessment thereof. excise duty or surtax shall not be payable on goods manufactured or partially manufactured in licensed premises that are before sale or disposal used on those premises as inputs in the manufacture of products that are themselves subject to excise duty or surtax. (4) Where a manufacture licensed under the Act fails to make payment within the time allowed under this Act. (5) Except as provided under this Act or in regulations or rules made thereunder. on which excise duty or surtax has been paid. have been used as inputs in the manufacture of goods that are themselves subject to excise duty or surtax and the Commissioner-General is satisfied that the claim is correctly made and supported by auditable management processes and records.

or to both. in the prescribed form. (9) Any assessment made by the Commissioner-General under subsection (6) or (7) shall be deemed to be a correct assessment for the purposes of section one hundred and seventy. by statutory instrument. (2) Any person who contravenes subsection (1) commits an offence. any person who manufactures. (1) Subject to section one hundred and eight. 4 of 2005) 108A. (10) Duty assessed by the Commissioner-General pursuant to subsection (6) or (7) shall be due and payable on or within five days following the issue of the notice thereof. prescribe. as the Minister may. to a fine not exceeding ten thousand penalty units or to imprisonment for a term not exceeding twelve months. upon conviction . 3 of 2000 and No. . (As amended by Act No. (8) Where the Commissioner-General has reason to believe that any excise duty or surtax due or to be due under this Act may not be paid within the time allowed by or under this Act the Commissioner-General may assess the amount of duty involved and may by notice in writing to the licensed manufacturer require payment forthwith of that assessment. whether in electronic form or otherwise. (3) In subsection (1) “cigarette tax stamp” means such mark. (11) Where a manufacturer licensed under this Act fails to make payment as required under subsection (9) the manufacturer shall be guilty of an offence and shall be liable. distributes or imports cigarettes shall affix a cigarette tax stamp.time allowed by or under this Act the Commissioner-General may assess the amount of duty that is due and may by written notice require payment of that assessment. to each individual package of cigarettes in such manner as may be prescribed by the Commissioner-General.

(2) If the Commissioner-General is satisfied that (a) goods liable to duty were (i) lost in the course of and by reason of the process of their manufacture. (As amended by Act No. When a surplus is found on licensed premises in the stock of goods liable to duty. the manufacturer shall. in or at a place on licensed premises which is not a place deemed to be a warehouse in terms of subsection (6) of section fifty-eight. by accident or otherwise. 4 of 1999) 111. in the course of manufacture. without going into consumption. (No. (1) The records maintained pursuant to section one hundred and eight shall be kept on the licensed premises.16 of 1996) 112. enter any part of any licensed premises and take stock of all goods and materials on hand. forthwith pay duty on the amount of the deficiency less any allowance which may be granted in accordance with the provisions of this Act. or lost by accident without going into consumption. 3 of 2006 109. or (ii) destroyed by accident. in the course of manipulation. 18 of 1960 and No. whether or not in electronic or written form and shall be made available to any officer at any time on request by an officer. Any officer may. the manufacturer shall forthwith pay duty on so much of the surplus as is not accounted for to the satisfaction of the Commissioner-General. or Stocktaking Records to be kept on licensed premises Cigarette tax stamps .(As amended by Act No. subject to the provisions of this Act. at any time. (1) When a deficiency is found on licensed premises in the stock of goods liable to excise duty or surtax. 4 of 1999) 110. or (iii) destroyed by accident or lost. (As amended by Act No.

the Commissioner-General shall remit the duty or the excise duty or surtax. and that every reasonable effort was made and precaution taken to prevent their loss or destruction. (2) An officer may either remove such goods or. whilst in a wine or spirit store or a place on licensed premises set aside for the ageing of wines or spirits. 4 of 1999) 114. without going into consumption. without going into consumption. 4 of 1999) 113. or documents relating thereto. (1) An officer may at all times enter and search any premises licensed in terms of section ninety-seven or the premises of any person who sells goods liable to excise duty or surtax or who is suspected of manufacturing or selling such goods in contravention of or without complying with the provisions of this Act. and may seize upon such premises any goods. by accident or otherwise. as the case may be. pending removal. whilst in transit in bond or in transit for export in bond or under a non-duty paid warrant for their removal.(b) wines or spirits liable to excise duty or surtax were destroyed by accident or lost. (No. (As amended by Act No. together with all books. in respect of which a contravention of or non-compliance with this Act is suspected of having taken place. etc destroyed by accident or lost. seal the premises in which they are contained. 18 of 1960 as amended by Act No. payable on the goods. . accounts. (1) The Commissioner-General may give instructions in writing to any manufacturer specifying in what part of licensed premises and under what conditions (a) any process in the manufacture is to be carried on. and (b) materials for use in manufacture and manufactured goods liable to excise duty or surtax respectively are to be kept. or Duty to be paid on surplus stock Duty to be paid in respect (c)goods liable to excise duty or surtax were of deficiency instock.

(2) A manufacturer who fails to comply with such instructions shall be guilty of an offence. storeroom. (No. 117. utensil. vessel. to the . (2) All machinery. For the purpose of calculating the full quantity Where processes in of goods liable to excise duty or surtax which have licensed premises are to be been produced on any licensed premises. 4 of 1999) Entry and search of premises Supervision of operations 118. marked. and (b) installed. or the quantity of fully manufactured goods which shall be deemed to have been produced from a given quantity of partly manufactured goods. still. or fitting. (1) An officer may supervise any operation connected with the manufacture or disposal of goods liable to excise duty or surtax. utensils. without charge. place. (1) The Commissioner-General may require a licensee to provide any store or room and to lock or secure any warehouse. 18 of 1960 as amended by Act No. tables may carried out and goods kept be prescribed showing the quantity of such goods which shall be deemed to have been produced from a given quantity of material. 4 of 1999) 115. such accommodation and facilities as the Commissioner-General may determine to be reasonably necessary and suitable for the purposes of carrying out the functions and responsibilities of the Customs Division at that place. 4 of 1999) 116. and such licensee shall. The manufacturer licensed under this Act shall. numbered and distinguished in accordance with the provisions of this Act and any regulations or rules made thereunder. (As amended by Act No. at any premises that are specified in the manufacturer’s license. or to provide and affix a prescribed meter to any vessel or pipe on the licensed premises. pipes and vessels used for the purposes of manufacturing goods liable to excise duty or surtax shall be (a) of a pattern or type approved by the Commissioner-General. (As amended by Act No. provide and maintain.

he shall be guilty of an offence. the licensee shall forthwith repair or renew the article in question to the satisfaction of the Customs Division and if such repair or renewal is not undertaken forthwith an officer may effect such repair or renewal or cause such repair or renewal to Licence to provide storerooms. . be effected by a third party at the expense of the etc. licensee. 4 of 1999) manufacturers of goods liable to excise duty or surtax 119. an officer may make good the defect at the Obligations of expense of the licensee. key. taps.satisfaction of the Customs Division. 4 of 1999) 120. before using any still Damages to locks.etc. lock. or seal. be liable for the payment of duty on any such lost goods. (2) If on any licensed premises any goods liable to excise duty or surtax are lost as the result of any deliberate or negligent breakage of. taps. safes. (1) If on any licensed premises any meter. cocks. liable for any loss or damage resulting therefrom. lock. (2) In the event of any failure on the part of the licensee to comply with the provisions of subsection (1). tampers with. provide. pipes. Tables for calculating quantities of goods liable to fastenings. covers. (1) Every distiller shall. the licensee of such premises shall. tampering with. and renew all plugs. or if any pipe. or damage to any of the articles mentioned in subsection (1) or to any lock or seal affixed by an officer on such premises. or damages any of the articles mentioned in subsection (1) or any lock or seal affixed by an officer. rod. plugs. cock. and other requisites for the purpose of excise duty or surtax enabling officers to affix locks or seals thereto or otherwise to secure the same. repair. or fitting is tampered with or damaged. (4) No action undertaken pursuant to subsection (1) whether by an officer or at the direction of an officer shall render that officer or the Customs Division. (As amended by Act No. fastening or fitting connected with a safe. (As amended by Act No. affix. receiver. (3) If on any licensed premises any person breaks. or charger is pierced or damaged. in addition to liability for the cost of repair or renewal of such articles.

(1) Every vat and butt. Every safe and receiver shall be kept locked unless opened for a lawful purpose under the supervision of an officer. receivers. or spirits from the receivers for re-distillation and for the gauging and marking of all vats and other vessels. feints. and requisites in connection therewith . receivers. (2) The worm end of every still shall be enclosed in the safe erected in terms of subsection (1). safe. (As amended by Act No. feints. taps. or safes and receivers. required to be kept at any distillery for the reception of low-wines. (3) Every still. or spirits. or butts. and of movable casks in a distillery shall be ascertained in such manner as shall be specified by the Commissioner-General.for distilling any low-wines. (4) Only such rods and revenue locks and keys as shall be approved and provided by the Commissioner-General at the Authority’s expense shall be used in any distillery. and all the weights and appliances necessary for that purpose shall be supplied by the distiller or refiner. feints. 4 of 1999) 122. feints. The capacity of all distillery and refinery tanks. (As amended by Act No. erect and keep erected in his distillery a secure safe and receiver. for low-wines. (2) The Commissioner-General may specify the conditions for the running off of low-wines. 16 of 1996) 121. or other requirements for the reception of revenue locks or rods to the satisfaction of the Commissioner-General. feints. or spirits. fixed vats. when such is used. or spirits for re-distillation shall be constructed and erected in accordance with any regulations or rules made under this Act. and receiver and the pipes connected therewith shall be constructed and provided with fastenings. other than the receivers. or spirits: Provided that where an alcoholometer is used the Commissioner-General may dispense with the necessity for receivers. cocks. and such safe shall communicate only by a closed metal pipe with the respective receivers for low-wines. Erection of safes. or with the alcoholometer.

Ascertaining capacity of distllery. a revenue lock. and a private lock. (1) Every manufacturer of wines shall provide at his licensed premises a suitable and secure wine store approved by the Commissioner-General. (1) All spirits distilled by a distiller shall be placed and kept in stores provided in terms of section one hundred and twenty-four and shall be conveyed directly from the spirit receiver to such stores. the key of which shall be kept by the distiller.as the case may be. (2) The store shall be set apart solely for the storing of wines which have been produced on those licensed premises. for which the distiller must provide at his own expense all necessary fastenings. and all wines produced on such premises by the manufacturer shall be conveyed directly to such store. (As amended by Act No. Vats and butts Strength to be as denoted by Gay Lussacs' Hydrometer Spirits store 126. (1) Every distiller shall provide at his distillery such suitable and secure spirits stores as may be required and approved by the Commissioner-General. All spirits shall be deemed to be of the strength denoted by Gay Lussacs’ Hydrometer as approved and supplied by the Commissioner-General and ascertained by an officer. (3) The spirits stores shall be kept locked at all times except when an officer is in attendance. and the said spirits stores shall be set apart solely for the storing of spirits distilled or blended in the distillery. a revenue lock. 20 of 1992) 124. for which the manufacturer must provide at his own expense all necessary . refinery in tanks etc. (3) The store shall be placed under two locks. 24 of 1973) 123. (2) No spirits which have been removed from the licensed premises of a distiller shall be brought back into a spirits store. (As amended by Act No. (2) The spirits stores shall be placed under two locks. 125. namely. namely.

(5) Wines which have been removed from the premises of a manufacturer shall not be brought into any wine store. low-wines. A distiller shall not in distillery Receipt into spirits or wines (a) use or add to any worts. duty on spirits and wines (b) without the written permission of the Customs Division previously obtained. either before or after they are stored. (As amended by Act No. 128. wash. A brewer shall not conceal any worts or beer so as to prevent an officer from taking an account thereof or. or by any contrivance or device removes or conceals any spirits or wine. 132. without the permission of an officer. and a private lock. 4 of 1999 130.fastenings. or spirits any substance which interferes with the ascertaining by means of a saccharometer or Removal of and securing of hydrometer of their specific gravity or true strength. or removes any spirits or wine except as provided by law. If a distiller or a manufacturer of wine or any person employed by a distiller or manufacturer of Storing of manufactured wine opens or connives at the opening of the locks wines or doors of a spirits store or a wine store except in the presence of an officer. 127. the key of which shall be kept by the manufacturer. feints. 4 of 1999 131. he shall be guilty of an offence. Repealed by Act No. Repealed by Act No. add to worts or beer any substance which increases the quantity or gravity thereof after such quantity or gravity has been ascertained by an officer. Spirits shall not be removed from a spirits store and wine shall not be removed from a wine store until an officer has re-gauged every vessel of spirits or wine to be removed and until the duty thereon has been secured to the satisfaction of the Commissioner-General. 4 of 1999) . have in his distillery any worts or wash not made in that distillery. 129. (4) The store shall be kept locked at all times except when an officer is in attendance. or mix Opening of store in any worts or wash made in his distillery with worts absence of an officer or wash made elsewhere.

Any person who. N.. If any worts or wash. premises. 138. 134. 135. permits. except in accordance with the prescribed procedure. or (b) sells. Any person who removes. shall be guilty of an offence. low-wines. feints. they shall be liable to forfeiture and any person responsible for placing such articles in any Prohibitions in respect of unauthorised place. or in any premises or place not authorised for their reception. (1) If a manufacturer licensed under this Act intends to cease the manufacture of goods in respect of which the licence has been issued.133. or in any vessels other than those duly marked and provided for their reception. has taken place. 407 of 1963 and Act No. shall be guilty of an offence. or any stamp label so supplied but previously used. offers or exposes for sale or has in his possession for sale. contravention of or non-compliance with this Act etc. (As amended by G. low-wines. uses or supplies or offers to supply any stamp label other than a stamp label supplied by the Government for the purpose. A person shall not manufacture for sale within Zambia any cigarettes which weigh more than two kilograms per thousand cigarettes. No. etc. the licensee Removing or selling tobacco in respect of which any provision of this Act has been contravened to be an offence . Any person who (a) removes or permits to be removed from licensed Prohibitions in respect of premises any tobacco in respect of which any worts. or vessels shall be brewing guilty of an offence. assists in. illicitly kept 136. wash. or spirits are found in any unauthorised part of any licensed premises. any tobacco in respect of which any contravention of or non-compliance with this Act has to his knowledge taken place. for the purpose of stamping any container of cigarettes.. worts. Spirits. shall be guilty of an offence. 1 of 1979) 137. or connives at the removal of any goods liable to excise duty or surtax from the premises of a manufacturer.

shall give to the Commissioner-General not less than one months prior written notice of that intention and shall(a) within twenty days from the cessation of manufacturing activity render to the Customs Division a true and complete return of all manufacturing and business activity since the last monthly return and. (4) Nothing in this section contained shall be deemed to deprive the Republic of any right it may have against the property or estate of the manufacturer or those of its sureties in respect of any duty which may remain unpaid after such sale or disposal. 1of 2003) 139. claim a financial or other interest in such goods. the Authority or any person in their employment in respect of the loss of or damage to spirits or other goods liable to excise duty or surtax while stored in a receiver. (3) Any sale or disposal undertaken pursuant to sub section (4) shall be so undertaken without compensation to any person or party who may either before or after such sale. An action shall not lie against the Government. or in respect of any incorrect or improper delivery therefrom or thereto. refinery tank or warehouse. (As amended by No. (As amended by Act No. spirits store. 24 of 1973 and No. Using or supplying unauthorised or previously used stamp labels to be an offence Restrction of weight of cigarettes which may be manufactured (b) submit to the Customs Division an entry in the excise duty or surtax prescribed form accounting for all stock on hand and all stock sold or otherwise disposed on which e (2) If the return referred to in subsection (1) is not made or excise duty or surtax is not remitted pursuant to subsection (1) the goods shall be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of section two hundred and three to two hundred and five. 16 of Removal of goods liable to Procedure on cessation of manufacture of goods liable to excise duty or surtax . and the sale or disposal shall not relieve the manufacturer of liability to prosecution under this Act. 4 of 1999 and No.

with necessary modification. to a fine not exceeding five hundred thousand penalty Licensing of service providers units or to imprisonment for a term not exceeding three years. equipment and materials used in rendering services liable to excise duty in contravention of subsection (1) shall be liable to seizure in accordance with the provisions of section one hundred and sixty-two. “service” means a mobile cellular telephone service liable to excise duty. Interpretation (2) Any person who contravenes subsection (1) commits an offence and shall be liable. (3) Notwithstanding the penalty in subsection (2) all the machinery. equipment and materials . a person shall not render services which are liable to excise duty except in accordance with this Part and under the authority of a licence issued under section one hundred and thirty-nine D. or to both. (4) The provisions of section one hundred and sixty-two shall apply. (1) Subject to the provisions of section one hundred and thirty-nine E. on conviction.1996) Loss of goods liable to excise duty in warehouses PART XIA MANAGEMENT OF EXCISE DUTY ON SERVICES 139A. In this Part unless the context otherwise requires“rendering a service” means providing a mobile cellular telephone service. 139B. and “talk time” means the minutes of calls a subscriber makes from a mobile cellular telephone. “service provider” means a service provider licensed under section one hundred and thirty-nine D. to the seizure of machinery.

. within thirty days of receipt of an application for a licence under section one hundred and thirty-nine C. (iv) the business. its assets. (ii) the principal place of business of the service provider. 139C. (2) An application under subsection (1) shall(a) be in such form as the Minister may. issue a licence subject to such terms and conditions as the Commissioner-General may impose. related businesses and accounting practices. (3) A licence shall be issued or renewed upon payment of a prescribed licence fee. on conviction. and (v) such other information as the Commissioner-General may require. and (b) specify the following: (i) the name of the service provider. (1) The Commissioner-General shall. prescribe. (1) Notwithstanding section one hundred and thirty nine B. and the machinery and equipment with which the services shall be provided. (iii) the premises at which. Issue of Licence Application for Licence (2) Any service provider who being authorised by the Commissioner-General to render services in terms if subsection (1) sells or disposes of such services for profit commits an offence and shall be liable. the shareholders of the service provider. (2) A licence issued under subsection (1) shall expire on the 31st December in the year in which the licence was issued and may be renewed by the Commissioner-General. by statutory instrument. (1) A person may apply to the Commissioner-General for a licence to render services liable to excise duty. subject to the provisions of this Part and any rules made thereunder. to a fine not exceeding five hundred thousand penalty units or to imprisonment for a term not exceeding three years or to both. authorise a service provider without a licence to render services liable to excise duty on an experimental or trial basis: Provided that the services so rendered shall not be for sale or disposal for profit and shall be rendered without the payment of duty. 139D. the Commissioner-General may.referred in subsection (3). 139E.

(1) Every service provider licensed under this Part shall(a) maintain in such form and manner as may be required under the terms and conditions of the license and otherwise by any regulations or rules made under this Act. and (b) an additional one hundred penalty units for each day the return is not lodged. Commissioner General may authorise service provider to render services without licence or payment of duty (3) A service provider who is licensed under this Part and who fails to lodge a return within the time allowed by or under this Act shall pay a penalty of(a) one thousand penalty units. lost. and (iii) all excise duty paid or payable. Surrender of license (2) The return and entry required under this section shall be submitted on or before the twentieth day of the month following the month to which the returns relates and any amount of duty on the return shall be due and payable within five days of the issuance of a notice of an assessment thereof. or otherwise disposed of during any process of rendering the service. (b) submit in such form and manner a return of all talk time sold in the preceding month and a duly completed entry in the prescribed form accounting for all talk time disposed of during that month. Where the business of a licensed service provider is sold or a licensed service provider wishes to relocate its operations to new premises the license shall be deemed to have been surrendered as at the date of the sale or relocation unless prior to the sale or relocation the written approval of the Commissioner-General is obtained and all the terms and conditions imposed by the Commissioner-General at the time of the approval have been fulfilled to the satisfaction of the Commissioner-General. the Commissioner-General may assess the amount of duty that is due and may by written notice to a service provider require payment of the duty specified in the assessment. a record of(i) all talk time sold (ii) all talk time consumed. (4) Where a return has not been lodged within the time allowed by or under this Act. (5) Any assessment made by the Commissioner-General under subsection (4) shall be deemed to be a correct assessment for the purposes of section one hundred and thirty-nine H and shall be due and payable within five days following the issue of the notice of assessment thereof.139F. 139G. (6) Where a service provider licensed under this Part fails to make payment as Duties of licensed service provider .

139L. 139J. in respect of which a contravention of. (2) An officer may remove all the machinery.required under subsection (5) the duty specified in the assessment made under subsection (4) shall constitute a debt due to Government which debt shall be dealt with in accordance with the provisions of this Act. such accommodation and other facilities as the Commissioner-General may determine to enable officers to exercise their powers of inspection and supervision under this Act. equipment and materials used in rendering services liable to excise duty in contravention. at anytime. 139K. at any time after it becomes due. and Duty payable to (b) submit to the Customs Division an entry in the prescribed form accounting constitute debt to Government . 139M. constitute a debt due to the Government from the service provider concerned. whether or not in electronic or written form and shall be made available to the Customs Division at any time on request by an officer. enter any part of any licensed service provider’s premises and take stock of. For purposes of verifying the information submitted by a service provider under section one hundred and thirty-nine C. 139I. an officer may. Every service provider licensed under this Part shall. accounts. from the time when it is due. and shall. this Part is suspected of having taken place. at the premises specified in their license. 139H. of or without complying with the provisions of. The duty payable in respect of any service liable to excise duty shall. provide free of charge. or value. the service provider shall give to the Commissioner-General not less than one month’s prior written notice of that intention and shall(a) within twenty days from the date of ceasing to provide the service lodge with the Customs Divisions a true and complete return of all talk time sold and business activity since the last monthly return. all the equipment and materials at hand. or documents relating to the services. (1) Where a service provider licensed under this Part intends to cease the provision of the service in respect of which the license was issued. be recoverable in a court of competent jurisdiction by proceedings in the name of the Commissioner General. (1) An officer may at all times enter and search the premises of any service provider licensed in terms of section one hundred and thirty-nine D or the premises of any person who renders services liable to excise duty and who is suspected of providing such services in contravention of or without complying with the provisions of this Part and may seize upon such premises all books. or non-compliance with. The records maintained pursuant to section one hundred and thirty-nine G shall be kept on the service provider’s premises. this Part or pending removal seal the premises in which the services are so rendered.

(As amended by Act No. 3 of 2004) Stocktaking or valuation or equipment and materials Entry and search of premises Obligation of service provider Procedure on cessation of service provider to render service .for all talk time sold or otherwise disposed of on which excise duty has not been paid together with a bank certified cheque for the amount of excise duty payable. (2) Nothing contained in this section shall be deemed to deprive the Republic Records to be kept on of any right it may have against the property or estate of the service provider or licensed premises those of its sureties in respect of any duty which may remain unpaid after cessation of business activity and shall not relieve the service provider of liability to prosecution under this Act.

AND PROCEDURE 140. bill of entry. statement. document. False invoices. at the time of denial or of the statement. prohibited. or (f) deals with or assists in dealing with any goods contrary to the provisions of this Act or any law relating to customs or excise. (As amended by G. or makes any false representation in regard to the nature. neglects or refuses to do so. (b) forges any document required under this Act or any law relating to customs or excise. or restricted goods which he has upon his person or in his possession. shall be guilty of an offence if such goods are discovered to be or. No. is questioned False statements by persons arriving in by an officer as to whether he has upon his person or in his possession any goods. and who denies that he has any such goods upon his person or in his possession. Any person who. however. (1) Any person who (a) produces any false invoice or an invoice framed so as to deceive. false representation and forgery . or conceals or makes away with any goods required to be accounted for by this Act or any law relating to customs or excise. PENAL PROVISIONS. or fails to mention any dutiable. the quantity or the value of any goods or the country in which such goods were grown. to have been upon his person or in his possession. 407 of 1963) 141. N. (d) being required to make or render any report. or return. that nothing in the provisions of this Act shall be taken to require any person who has acted as legal practitioner for any person to disclose any privileged communications made to him in that capacity. affidavit. shall be guilty of an offence. whether dutiable or otherwise. or makes or renders any untrue or false report. declaration. (c) under false pretences or with intent to defraud or to evade the provisions of this Act or any law relating to customs or excise or by making any false statement. declaration. or to answer any question. or assists in. or to supply any information demanded or asked for.PART XII OFFENCES. or is accessory to. or manufactured. so. statement. representation. return or answer. (e) imports or attempts to import. on or after arriving in Zambia. bill of entry. produced. or connives at the importation or attempted importation of any goods illegally or without payment of the duty thereon. or declaration procures or attempts to procure any such document as is mentioned in paragraph (b). or goods the Zambia importation of which is prohibited or restricted. document.

insertion. resists. Any person who. erasure.(2) Any person who (a) uses or attempts to use any document which has been forged with intent to defeat the provisions of this Act or any law relating to customs or excise. Any person who assaults. altering. or package without the authority of an officer or otherwise than in accordance with this Act or any regulations or rules made thereunder. without lawful excuse. shall be guilty of an offence. obliterates. whether by addition. or imitates any mark placed by an officer on . N. removal. the forgery of a document is the making of a false document. knowing it to be false. aircraft. defacing marks or seals 144. hinders. defaces. (b) otherwise than in accordance with the provisions of this Act. unless he produces evidence to show that he did not know (i) that the document was forged. or otherwise. (As amended by G. N. No. and making a false document includes making any material alteration in a genuine document. or abuses any officer or any person aiding or assisting such officer in the carrying Removing. brings into Zambia or has in his possession any blank or incomplete invoice or other similar document capable of being filled up and used as an invoice for goods from outside Zambia shall be guilty of an offence. (3) For the purpose of this section. No. 16 of 1956 and G. pipeline. with the intention that it shall in any way be used or acted upon as genuine whether within Zambia or not. has in his possession any goods liable to forfeiture under this Act or any law relating to customs or excise. 407 of 1963) 142. vehicle. the proof of which shall lie upon him. or who wilfully alters. as the case may be. or (c) otherwise than in accordance with the provisions of this Act. (As amended by No. 407 of 1963) Possession of blank invoice Obstruction of officers 143. obliteration. or (ii) that the goods were liable to forfeiture. (ii) that duty on the goods had not been paid or secured or that the goods had not been accounted for in terms of this Act or any law relating to customs or excise. or out of his duties shall be guilty of an offence. buys or receives or has in his possession any goods required to be accounted for by this Act or any law relating to customs or excise before they have been so accounted for. Any person who wilfully removes any customs seal from any ship.

the person in charge of a vehicle. or (b) the master of a ship. shall be guilty of an offence. (b) such goods are not secretly removed. (As amended by Act No. or seal is not opened. mark. when required by an officer to make a declaration of sealable goods in terms of this Act (a) the master of a ship. or vehicle. or person in charge of vehicle (2) Whenever any lock. shall be guilty of an offence. the pilot of an aircraft. if he fails so to ensure. shall ensure that (a) the lock. or broken. person. altered.any package shall be guilty of an offence. No. 147. the pilot of the aircraft. or upon any inspection plate. If. (As amended by Act No. or when the hatchways of a ship have been fastened down by an officer. pilot. the master of the ship. or the person in charge of the vehicle. or broken without the prior authority of an officer and. and any person who removes any goods from a warehouse. aircraft. the pilot of the aircraft. as the case may be. and if he fails so to ensure. the operator of the pipeline shall ensure that the lock. or member of the crew aforesaid shall be seizure or agreement Bribery. the master of the ship. 24 of 1973 and Act No. or seal is not opened. or other appliance or apparatus used to control or record the flow of goods through or from a pipeline. the operator of the pipeline shall be guilty of an offence. mark. 4 of locks placed on warehouse 1999) 146. or the person in charge of a vehicle fails to make a full disclosure of any sealable goods which are the unconsumed stores of the said ship. hatch or access to such pipeline. altered. or such master. or seal has been placed by an officer upon any goods on board any ship. or any member of the crew of such ship. or vehicle. aircraft. 4 of 1999) 145. mark. and (c) such hatchways are not opened without the consent of an officer. the pilot of an aircraft. aircraft. or seal has been placed by an officer upon any valve. Any person who removes or breaks any lock placed on a Failure to make full warehouse by an officer in terms of section sixty-five shall be guilty declaration of sealable goods of an offence. 48 of 1968. Certain responsibilities of master. mark. unless he proves that he took all reasonable precautions to prevent any such act. collusive . meter. (1) Whenever any lock. or the person in charge of the vehicle or the operator of a pipeline as the case may be. without the permission of the officer. 24 of 1973 and No. pilot. unless he proves that he took all reasonable Removing or breaking precautions to prevent any such act.

Importation of prohibited or restricted goods to be an offence Miscellaneous offences 150. or other things liable to forfeiture under this Act or any other law relating to customs or excise. Any person who (a) smuggles or attempts to smuggle any goods. gratuity. maintaining. or conceal. (1) If any officer makes any collusive seizure. or makes any agreement to deliver up or not to seize any ship.guilty of an offence. 407 of 1963) 151. or purchases. vehicle. any bribe. (As amended by G. or (b) aids. or working any still or distilling apparatus used or to be used in the production or refining of alcohol other than within premises licensed in accordance with section ninety-seven of this Act. whether pecuniary or of any other sort or description whatsoever. Any person who (a) supplies the means or materials for. aircraft. fee. (b) has upon his premises or in his custody or under his control. the person importing them and any person who assists in or connives at their importation shall be guilty of an offence. (As amended by Act No. 4 of 1999) 149. or connives at the smuggling or attempted smuggling of any goods.. or to do. directly or indirectly. or reward. or makes any collusive agreement with any such officer to induce that officer in any way to neglect the duty of the officer in any of these respects Smuggling or to do anything in conflict with the duty. not to seize 148. or assists in establishing or repairing. goods. or delivers up. No. or reward. shall be guilty of an offence. assist. whether pecuniary or of any other sort or description whatsoever. sells. recompense. from any person for the neglect or non. N. which have been manufactured in breach of the . recompense. or otherwise disposes of any goods liable to excise duty or surtax. gratuity. shall be guilty of an offence. (2) Any person who gives or promises to give or offers or procures to be given.performance of the officer’s duty in any of these respects the officer shall be guilty of an offence. If any goods are imported into Zambia in contravention of section forty or forty-one. or connive at anything whereby the provisions of this Act may be evaded. fee. or takes or receives any bribe.

or (l) imports any goods in pursuance of a bill of entry in which a false declaration has been made. or control any manufactured or partly manufactured goods liable to excise duty or surtax upon which such duty or surtax has not been paid. No. or (c) having been entered and cleared for exportation. damages. (e) not being a person licensed to manufacture goods liable to excise duty or surtax. 4 of 1999) 152. (f) falsely holds himself out to be an officer.. (i) damages. unless such person proves that he or she was unaware that such goods were so manufactured. are taken out of the warehouse without entry and clearance. Offences by licensed manufacturer Warehousing irregularities . (k) any person apprehended for any offence against the provisions of this Act or prevents any such apprehension. custody. (As amended by G. shall be guilty of an offence. (c) is found without lawful excuse in any place where the illegal manufacture of goods liable to excise duty or surtax is being carried out. or disposes of any goods in order to prevent the seizure thereof by an officer or any other person authorised to seize them. or document issued under the provisions of this Act or any other law relating to customs or excise. If any goods entered for warehousing (a) are not carried into and deposited in the warehouse. (d) without lawful authority imports any goods liable to excise duty or surtax after they have been exported from Zambia. (j) in order to prevent the securing of any goods seized under this Act rescues. (h) makes improper use of any licence. rebate.provisions of this Act. has. in his possession. 407 of 1963 and Act No. or drawback to which he is not entitled. (b) after deposit in the warehouse. remission. destroys. are not duly exported. permit. without lawful authority. N. or destroys such goods. (g) fraudulently claims a refund.

as an officer may from time to time require. and. (b) fails to make in any such record any entry required to be made or fraudulently. (d) mutilates or tears therefrom any leaf or page of any book or other documentary record. or vehicles . or the proprietor or occupier of the warehouse. (h) sends in a false return. (c) erases. such goods shall be liable to forfeiture. mixtures. aircraft. or the disposal thereof. shall be guilty of an offence. or makes away with any such records or part thereof. or (i) neglects or refuses to give such further information to his operations in the manufacturer of goods liable to excise duty or surtax. compounds. in addition to any other penalty which may be imposed. he shall be guilty of an offence. conceals. and. 4 of 1999) Offences relating to the use of ships. all goods subject to excise duty or surtax and all spirits. in addition to any other penalty which may be imposed. obliterates or otherwise deletes any entry made in such records. or with fraudulent intent. (e) as the manufacturer or through the agency or with the assistance of any other person destroys. makes any entry in such records. (g) neglects or refuses to furnish any return specified in section one hundred and eight within the time specified for the furnishing of such return. whether or not excise duty or surtax has been paid thereon. (As amended by Act No. If any manufacturer of goods liable to excise duty or surtax (a) fails to keep records required or permitted pursuant to the provisions of section one hundred and eight or fails to produce the records when required by an officer to do so. or preparations of such goods found in his possession or on his premises shall be liable to forfeiture.the owner of such goods. unless he proves that he took all reasonable precautions to prevent the act which constituted the offence. or the person responsible for the handling of the goods. (f) refuses to allow an officer at any time to inspect such records or obstructs or hinders any officer in such inspection. 153.

as the case may be. If such amount is not paid on demand. if such goods cannot be found or recovered. or the person in charge of the vehicle. aircraft. (d) Repealed by Act No. (b) any ship approaches the shores or banks of Zambia and fails to bring to for boarding upon being lawfully required to do so. (b) if treble the duty-paid value of such goods is less than eight thousand penalty units. the court which convicts the offender may order the offender to pay to the Commissioner-General an amount equal to the duty-paid value of such goods. (c) any ship loiters in the vicinity of the shores or banks of Zambia and does not depart within twenty-four hours after being required to General penalties depart by an officer. or if there are no goods involved in the offence. (c) to imprisonment for a period not exceeding five years. If (a) any ship. (1) Any person who contravenes or fails to comply with any provision of this Act shall be guilty of an offence. to a fine not exceeding eight thousand penalty units. (2) Any person who is guilty of an offence under this Act for which no special penalty is provided shall be liable in respect of each offence (a) to a fine not exceeding treble the duty-paid value of any goods which may be the subject-matter of the offence. the Commissioner-General may recover it by civil action in a court of Concealed goods . 4 of 1999 (e) to both such imprisonment and any such fine as is provided in paragraph (a) or (b). or (d) any goods on any ship. any goods which are the subject-matter of an offence under this Act shall be liable to forfeiture and. the pilot of the aircraft. (3) Without derogation from the powers contained in section one hundred and sixty-two. (As amended by G. aircraft. the master of the ship. or vehicle is used in smuggling or in the unlawful importation. exportation. shall be guilty of an offence. N. staved. No. unless he proves that he took all reasonable precautions to prevent the act which constituted the offence. even if it is not specifically stated that the person responsible for such contravention or non-compliance is guilty of an offence. or vehicle are thrown overboard. or conveyance of any prohibited or restricted goods. or destroyed to prevent seizure.154. 407 of 1963) 155.

inter alia. (4) Notwithstanding the fact that high maximum penalties are prescribed by this section. 13 of 1994 and No. restricting or controlling the importation or exportation of such goods. No. Vehicles carrying goods liable to forfeiture Substitution of other goods for goods actually liable to seizure . 1 of 1980. shall impose only a moderate penalty. relating to customs or excise. strength or bulk of other spirits or potable liquor. (2) If any goods are forfeited. (As amended by No. In judging the seriousness of an offence. Any package having concealed within it any goods not enumerated in the bill of entry or declaration or other document of clearance or having its contents packed so as to deceive an officer shall be liable to forfeiture together with the full contents thereof. unless it is satisfied that the offence is of a serious nature.competent jurisdiction. (1) If any package is found to contain goods which (a) are liable to forfeiture. or (ii) any law prohibiting. or (b) are being exported or have been imported or otherwise dealt with contrary to or not in accordance with (i) the provisions of any law. the equivalent quantity of other like goods liable to duty. cases. whether or not duty has been paid thereon. Acts No. as the case may be. 4 of 1999 ) 156. an officer may. a court shall pay due regard to the circumstances of the offence and. No. 20 of 1992. (b) in the case of goods. or utensils containing them shall also be forfeited. including this Act. such package and the full contents thereof shall be liable to forfeiture. the equivalent quantity. the fact that the offence might have led to a serious loss of duty.36 of 1962 and Act No. in any case where the offender is Forfeited packages. (As amended by No. or utensils not discharged with a caution or reprimand. containers. Where any goods subject to duty become liable to seizure in terms of section one hundred and sixty-two. containers. 4 of 1999) 157. other than spirits or potable liquor. 4 of 1999) 158. 4 of 1962. all casks. seize from the stock of the person from whom those goods would have been seized (a) in the case of spirits or potable liquor. instead of seizing those goods. the court may take into account. (As amended by Act No.

16 of 1996) Embargo on goods which have passed out of customs control . Acts No. relating to customs or excise. briefcase or other container with a false bottom or any secret or disguised place adapted for the purpose of smuggling Power of officer to seize goods goods shall be liable to forfeiture. aircraft. (As amended by Act No. double sides or bottoms. vehicle or other thing used for the removal or carriage of goods which (a) are liable to forfeiture. or a person having legal custody and control. or (b) since its use in such removal or carriage it has been acquired for its true value by a person who was unaware at the time of his acquisition that it was liable to forfeiture in terms of this section. or vehicles adapted for smuggling liable to forfeiture (a) it was used for the removal or carriage of those goods without his express or tacit consent. aircraft or vehicle with false bulkheads. false bows. shall itself be liable to forfeiture. aircraft. or (ii) any law prohibiting. if the owner thereof shows that Ships. vehicle or other thing used for the removal or carriage of any goods referred to in subsection (1) shall not be liable to forfeiture. “owner” includes the hirer under a hire-purchase agreement. vehicle. or a trustee. or any secret or disguised place adapted for the purpose of smuggling goods shall be liable to forfeiture. or (b) are being exported or have been imported or otherwise dealt with contrary to or not in accordance with (i) the provisions of any law. 4 of 1999) 160. restricting or controlling the importation or exportation of such goods. aircraft.and the spirits. (3) Any person who uses any ship. (1) Any ship. 16 of 1996 and Act No. 36 of 1962. potable liquor or goods so seized shall be dealt with in terms of section one hundred and sixty-two. (2) Any ship. (1) Subject to the provisions of subsection (2). (3) For the purpose of this section. suitcase. aircraft. (As amended by No. (As amended by Act No. 16 of 1996) 159. including this Act. or that of his agent. (2) Any suitcase. any ship. briefcase or other container referred to in subsection (1) and (2) shall be guilty of an offence.

aircraft or vehicle. means goods that are(a) liable to forfeiture under any provision of this Act or under any provision of any other law relating to customs or excise. including any ship. (4) All goods which have been seized in terms of subsection (1) shall be taken forthwith to and delivered into the custody of an officer at the custom house nearest to the place where they were seized or. (1) Subject to the provisions of subsection (3) an officer may seize any goods. in the event of their being of such nature that they cannot be removed to a place of security. If at any time an officer has reason to believe that the correct duties have not been paid on any goods which have passed out of customs control.As amended by Act No. seize or place an embargo on those goods.16 of 1996. or (b) the subject matter of an offence under or a contravention of or a failure to comply with any provision: (i) of any law.161. and. or that there has been or may be in respect of those goods a contravention of any of the provisions of this Act or any other law relating to the importation of goods. including this Act. contravention or failure. no person shall remove such goods from the place indicated by the officer. notwithstanding the fact that no person has been convicted of such offence. wheresoever or in possession of whomsoever found. or in any way deal therewith. in relation to goods. he may. ( Acts No. or (ii) of any law prohibiting. (3) Seizure shall not be made in terms of subsection (1) where more than five years have elapsed since the goods first became liable to seizure: Provided that goods imported in contravention of sections forty or forty-one shall be liable to seizure at any time. restricting or controlling the importation or exportation thereof. (2) In this section “liable to seizure”. the officer seizing them may . which the officer has reasonable grounds to believe are liable to seizure. within a period of five years from the date of importation. except with the permission of the officer. 4 of 1999 and 3 of 2000) 162. removal from a bonded warehouse or delivery from licensed premises in the case of excisable goods. until the embargo has been withdrawn. relating to customs or excise.

or (c) where the person is unknown or has no address within Zambia or has no known address. and (c) if the articles could not be found or recovered. (9) The person from whom the goods have been seized or the owner of the goods or the person required to pay such amount as determined by the Commissioner-General pursuant to subsection (6) may. (b) declare all or any of the articles to be forfeited.declare them as having been seized in the place where the officer found them. (6) The Commissioner-General may(a) order all or any of the goods to be released from seizure. institute proceedings- . (5) If an officer has seized goods in terms of subsection (1). when goods are seized under this section the officer who seizes the goods shall. by publication of notice of seizure in the Gazette. (7) Subject to the provisions of subsection (8). (8) Notice in terms of subsection (7) shall be deemed to have been duly given to the person concerned(a) if delivered to that person personally. give to the person from whom the goods have been seized or the owner of the goods a notice in writing specifying the goods which have been seized and informing such person of the provisions of subsection (9). declare that the person from whom the goods would have been seized shall pay to the Customs Division an amount equal to the duty-paid value of such goods: Provided that notice of any declaration made by the CommissionerGeneral in accordance with paragraph (b) shall be made in writing and shall be given in accordance with the provisions of subsection (8). or has seized goods pursuant to the provisions of section one hundred and fifty-eight. within thirty days of the notice being given or published under subsection (8). within ten days of such seizure. or forwarded by post to that person’s usual or last known place of abode or business. (b) if addressed to that person and left at. the officer shall report the circumstances and grounds for seizure to the Commissioner-General.

the amount so determined shall be to release goods seized deemed to be due and payable at that date and all provisions of this Act relevant to the recovery of unpaid duty shall apply to that sum as if it were unpaid duty. (10) If proceedings are not instituted under subsection (9) in respect of any goods seized under this section. or (d) entitle any person to claim a refund of duty paid in respect of goods seized and dealt with in terms of this section. No. (11) Any sale or disposal undertaken pursuant to subsection (10) shall be undertaken without compensation to any person or party who may. claim a financial or other interest in such goods. either before or after such sale or disposal. 1 of 2003 and no. the Notice of action to be given to Authority . the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five: Provided that the goods shall be forfeited after the expiry of forty-five days from the date of the publication in the Gazette. (12) If proceedings are not instituted in terms of subsection (9) in Power of respect of any sum determined by the Commissioner-General Commissioner-General pursuant to subsection (6). pursuant to the provisions of section one hundred and sixty-two. (b) prevent the imposition of a fine in terms of section one hundred and sixty-eight. 4 of 1999. (As amended by Act No.(a) against the seizure on the grounds that it was unlawfully made. any goods have been seized. (1) Where. (13) For the avoidance of doubt it is hereby declared that any action taken in terms of this section shall not(a) prevent the institution of criminal proceedings against a person from whom goods have or would have been seized. of a notice issued by the Commissioner-General that the goods shall be forfeited. 3 of 2006) 163. or (b) against the declaration made by the Commissioner-General pursuant to subsection (6) on the grounds that such declaration was unlawfully made. (c) affect the liability for the payment of duty in respect of goods seized and dealt with in terms of this section.

by the effect thereof person. within one month after notice has been given in terms of section one hundred and sixty-four. (As amended by Act No. 4 of 1999) 164. or (b) in the case of goods manufactured in licensed premises to the value as determined in accordance with the Sixth Schedule. to the customs value of the goods. or if judgment is given against the plaintiff. (2) In the notice shall be clearly and explicitly contained the cause of the action. and the name and address for service of the person’s legal practitioner. deliver the goods to the owner or other person from whom they were seized. (3) Evidence shall not be adduced at the trial of the action by the plaintiff except as to causes thereof stated in the notice and judgment shall not be given for the plaintiff unless the plaintiff proves that the notice was given and in default of proof of notice by the plaintiff. the defendant shall receive as costs full indemnity for all expenses incurred by the Authority in or in respect of the action and shall have such remedy for the same as any defendant has in other cases where costs are given by law. (2) The money deposited shall be deemed to be substituted for the goods seized and all the provisions of this Act in so far as they are applicable shall extend and apply to the money accordingly. the defendant shall be entitled in such action to Court may refuse costs judgment in the defendant’s favour and costs. on the deposit with the Customs Division of a sum equal(a) in the case of imported goods. (1) A writ of summons shall not be issued against a copy of any process served upon the Authority for anything done under this Act or any other law relating to customs or excise until one month Tender of amends and after notice in writing has been delivered to the Authority. the name and the place of abode of the person who is to bring the action. tender amends Pest infected or harmful goods . together with any duty to which the goods may be liable as determined by the Commissioner-General.Commissioner-General may at any time before such goods are forfeited. or the person’s legal practitioner. The Authority may. (4) Every such action shall be brought within three months after the cause thereof arose and if the plaintiff discontinues the action. 3 of 2006) 165. who intends to issue such writ. summons or process. if any. (As amended by Act No.

as the Commissioner-General considers just in the circumstances of the case. (As amended by Act No.to the party complaining or to his legal practitioner or agent. if criminal proceedings have been instigated against the alleged offender for such offence the power conferred by this section shall not be exercised without the written consent of the Director of Public Prosecutions. or animal. or that they were not sufficient. together with the costs of the action. In such event. 3 of 2006) 167. (2) A person shall not be entitled to claim compensation on account of any action taken under the provisions of subsection (1). (1) If. (1) If a person alleged to be an offender under this Act admits in writing to the offence and agrees to pay the fine which the Commissioner-General may impose. but if upon the trial of any such action the court finds that no amends were tendered. 168. or if the plaintiff discontinues his action. he may direct that such goods and the containers in which they are packed shall be seized and destroyed or otherwise dealt with in any manner which he may consider suitable. If any action is brought by any persons against the Authority for or on account of any seizure. in full satisfaction of any fine or other penalty to which the person would otherwise be liable under this Act: Provided that. plant. and if the court finds the amends sufficient it shall give judgement for the defendant. or finds against the defendant upon any such other plea. or animal disease. (As amended by Act no. wherein judgement has been given for the plaintiff. and may plead such tender in bar to any proceedings. or (b) that such goods are likely to be prejudicial to the health of any human being. 3 of 2006) 166. and if the court before which the action was tried finds and adjudges that there was reasonable cause for seizure. the defendant shall be entitled to costs. the court shall give judgement for the plaintiff with such damages as it may think proper. Orders by court as to Imposition of fine by Commissioner General . after obtaining such expert advice as may be available. together with any other plea. the Commissioner-General is of the opinion in respect of goods which have been imported (a) that such goods are infected with any pest which may spread any human. the court may refuse to grant the plaintiff costs. plant. not exceeding the maximum fine provided for the offence in question. except as to the amends tendered.

such ship. vehicle. or other goods liable to forfeiture as a result of the act of the offender to be forfeited to the Government and. or other goods liable to forfeiture cannot be found or recovered. vehicle. as the case may be. (4) If the Commissioner-General accepts any sum pursuant to this section such acceptance shall not be treated as a conviction for a criminal offence and the offender shall not be liable to be prosecuted for the offence in respect of which the payment was made. Liens and preferences (6) Where the Commissioner-General does not exercise the power under subsection (1). 4 of 1999) 169. shall be dealt with in terms of subsection (10) of section one hundred and sixty-two. aircraft. aircraft.(2) The Commissioner-General may determine by written notice a unpaid duty and due date for the payment of the sum referred to in subsection (1) in forfeitures whole or by instalment. (3) Any fine imposed pursuant to this section is a debt due to the Republic and shall. aircraft. the judge or magistrate presiding at the trial in addition to passing sentence may (a) make an order for the payment by the offender of any unpaid duty. or other goods. and (c) if any ship. vehicle. (As amended by Act No. the admission in writing made by the offender shall not be admissible as evidence in any prosecution for that offence. (5) Nothing in this section shall in any way affect the provisions of this Act in relation to liability for the payment of duty or the seizure and forfeiture of any goods. vehicle. aircraft. . vehicle. or goods has been given an opportunity of being heard. (2) No forfeiture shall be ordered unless and until the owner of the ship. if not paid in accordance with the provisions of sub section (2) be recoverable at the suit of the Commissioner-General. and (b) declare any ship. or any officer authorised by that person. (1) Upon conviction of an offender under this Act. upon such declaration. or goods as the case may be. aircraft. in any court of competent jurisdiction. make an order for the payment to the Commissioner-General by the offender of an amount equal to the duty-paid value of the ship.

4 and 36 of 1962) 170. is indebted to the Government in respect of any sum due for duty becomes bankrupt. and (b) any goods afterwards imported. (2) An authorised officer executing a warrant with a police officer or such other assistants as the officer may consider necessary. (3) Goods or chattels on which distress has been levied under this late payment section shall be kept for ten days either at the premises at which distress was levied or at such other place as the officer executing the warrant may consider appropriate. and the claims of the Government shall have priority over the claims of all persons upon the said goods of whatever nature. (1) The correct amount of duty payable in respect of any goods shall. manufactured or entered for export by the person from whom the duty is due. under the provisions of this Act. at the cost of the manufacturer or Interest to be paid for . and(a) any goods in a bonded warehouse or in licensed premises or imported but not yet entered or cleared through the Customs Division and belonging to that person. fine or interest on any duty or fine due from a manufacturer or importer remains unpaid. and shall. while under the control of the Customs Division. (3) Deleted by Act No. (1) Where any duty. 4 of 1999 (As amended by Acts No. lien or equitable right of any person or any prior registered special mortgage bond or any pledge or right of retention upon such assets or any part thereof.1 of 1998 and No. 4 of 1999 (5) Deleted by Act No. shall. be recoverable in a court of competent jurisdiction by Recovery by distress proceedings in the name of the Commissioner-General. levy distress upon the goods and chattels of the manufacturer or importer. then in any proceedings concerning his bankruptcy the claim of the Commissioner-General for such sum shall rank for preference next after any mortgage. charge. 4 of 1999 (4) Deleted by Act No. at any time after it becomes due. under warrant by the Commissioner-General. be subject to a lien for such debt and may be detained by the Customs Division until such debt is paid. and shall rank equally with any claim which may be made on behalf of the Government in respect of income tax. from the time when it is due. 4 of 1999) 170A. an officer may. constitute a debt due to the Government by the person concerned.(As amended by Nos. may. at anytime between sunrise and sunset. (2) Where any person who. break open any premises of the manufacturer or importer.

on the unpaid sum. claim a financial or other interest in such goods.importer. calculated at the prevailing discount rate advised by the Bank of Zambia plus two per centum per annum for the period that the duty or fine thereafter remains unpaid. (6) Where distress has been levied on any goods or chattels and such goods or chattels. the owner or other such person shall be guilty of an offence and shall be liable on conviction. are removed or taken away by the owner or any other person in an attempt to avoid or prevent the distraining of such goods. (5) Any sale or disposal undertaken pursuant to subsection (4) shall be so undertaken without compensation to any person or party who may. No. or any one or part of them. (7) Any person who assists in the taking away of the chattels or goods under subsection (6) shall be guilty of an offence and shall be liable to the same penalty as specified under subsection (6). fix a date for payment of that duty or fix dates for the payment by instalment of that duty: Provided that where any amount of such duty remains unpaid after the day on which it becomes due for payment under this subsection. to both. on the unpaid sum. either before or after such sale. 4 of 1999) 171. calculated at the prevailing discount rate advised by the Bank of Zambia plus two per . to a fine not exceeding ten thousand penalty units or three times the value of the goods and chattels so removed or taken away whichever is the greater or to imprisonment for a term not exceeding twelve months or. the person Attachments of debts liable to pay that duty or fine shall pay an amount in additional duty or fine consisting of interest. by notice in writing. within the period of ten days as specified in that subsection. (4) If a manufacturer or importer does not pay the amount of duty or interest due under this Act together with any costs incurred under subsection (3). the Commissioner-General may. the goods or chattels shall be forfeited and may be sold by the Commissioner-General in accordance with the provisions of section two hundred and three. (1) Where any amount of duty or fine remains unpaid after the day on which it became due for payment under this Act. (2)Notwithstanding any other provision of this Act. whether or not as a result of customs investigation or voluntary disclosure. issued to the importer or owner of those goods. where duty is found to be owing to the Republic after clearance of goods from customs control. the person liable to pay that duty shall pay additional duty consisting of interest. (As amended by Acts. 1 of 1998 and No.

(3) A person to whom a notice under subsection (1) has been issued Evidence in certain who fails to comply with such notice shall be guilty of an offence circumstances and shall be liable on conviction. (1) Where any duty or fine. or for payment to. in the manner directed by the Commissioner-General as and when. or fine or interest due under this section shall be a debt due to the Republic and shall be recoverable at the suit of the Commissioner-General. fine and interest due from the importer or manufacturer. to a fine not exceeding five thousand penalty units or ten per centum of the amount demanded by the notice. to that importer or manufacturer. (5) The Commissioner-General may remit the whole or part of any additional duty payable under subsections (1) and (2). money on account of some other person for or on account of. shall be a debt due to the Republic and shall if not paid in accordance with subsection (1) be recoverable at the suit of the Commissioner-General. whichever is the greater. interest charged under subsections (1) and (2) shall be simple interest. that importer or manufacturer. or interest on any duty or fine. (4) For the purpose of this section.centum per annum for the period that the duty or fine thereafter remains unpaid. to the extent necessary to discharge the sum of duty. or may subsequently hold. 4 of 1999 and 3 of 2000) 171A. or so much as is sufficient to discharge the sum of any duty. the Commissioner-General may. (As amended by Acts No. fine and interest due from that importer or manufacturer. or any officer in any court of competent jurisdiction. Impounding of documents due from any importer or manufacturer remains unpaid. (2) Upon the issuance of a notice under this section. require any other person(a) from whom any money is due. but for the notice. or (c) having authority from any person to pay money to that importer or manufacturer. or is accruing or may become due. Burden of proof . be or become payable to that importer or manufacturer. (3) Any additional duty. or any officer in any court of competent jurisdiction. the money referred to in subsection (1). to pay that money. (b) who holds. by notice in writing.

(3) Any invoice or other document submitted or used by an importer or any other person for the purpose of any of the provisions of this Act may be produced as evidence by or on behalf of the Commissioner-General in any civil or criminal proceedings without calling the person who prepared it or signed it. any statement in any record kept by or on behalf of such manufacturer to the effect that such goods of a particular quantity or strength have been manufactured or held in stock by him at any time. the burden of proof of the affirmative of these facts shall be on the person owning or claiming such goods. shall be admissible as evidence of the fact that he had at that time manufactured or held in stock goods liable to excise duty or surtax of that quantity or strength. the onus of proof of such origin shall be upon the owner or the importer of such goods and not upon an officer. (2) When. 4 of 1999) 174. The Commissioner-General may impound or retain any document presented in connection with any entry or required to be produced under this Act. and any question arises as to whether the duties have been paid on the goods. instituted against a manufacturer. and the person otherwise entitled to such document shall on application be given in lieu thereof a copy of the document duly certified by the Commissioner-General. and the certified copy shall be admissible in evidence at any trial to the same extent and in the same manner as the original would be admissible.(As amended by Act No. 4 of 1999) 172. the burden of proving that such goods have been so disposed of or used shall be upon him. and in any proceedings for the recovery of duty on such goods. 36 of 1962 and Act No. it is necessary to prove the country of origin of any goods. (1) When any goods are detained or seized under the provisions of this Act. (1) In any prosecution on account of the non-payment of duty on goods liable to excise duty or surtax. 173. PART XIII . or whether the goods have been lawfully imported or lawfully laden or are being lawfully exported. (As amended by No. for any purpose under the provisions of this Act. (2) If in any such prosecution or proceedings such person claims that he has disposed of or used any goods liable to excise duty or surtax in such manner as not to be subject to excise duty or surtax.

be binding and of full force and effect in Zambia. by such person as the Commissioner-General may approve. writing. 4 of 1999) Entries. calculated to reimburse the Government for loss occasioned by breach of any of the conditions thereof. 179. and a fresh security shall be given accordingly. guarantee or similar undertaking entered into in terms of this act. No 407 of 1963) 178. he may require a fresh security. 1 of 1998 and No. Except for the purposes of this Act or with express permission of the Commissioner-General or the compilation of statistics or when ordered to do so by a court. Where any document written in a language other than English is presented to any officer for any purpose connected with this Act. no officer shall disclose any information relating to any person. if made outside Zambia to or before a Zambian customs officer. (As amended by Act No.. firm. 2 of 1975) 176. The Commissioner-General or any officer designated by him shall have and is hereby vested with power and authority to administer an oath or to attest an affidavit in every case in which by this Act or by any law relating to customs and excise an oath or affidavit is permitted or Oaths and required.GENERAL 175. N. (As amended by Act No. and any person who makes a false statement upon any oath or in affidavits any affidavit sworn before the Commissioner-General or any such officer shall be guilty of an offence. Any bill of entry. (1) The conditions of any bond. or business acquired in the performance of his duties. guarantee or similar undertaking executed in terms of this Act and the enforcement thereof shall not be construed as exempting any person from any prosecution to which he may be liable under this Act or any other law in respect of matters provided in such conditions. made outside Zambia to be full force and effect in Zambia Secrecy Translation and foreign documents Conditions and enforcement of bonds . or declaration required to be made by this Act or any law relating to customs or excise shall. 4 of 1999) 180. 177. oath. (As amended by G. the sum stated therein shall be deemed to be liquidated damages. (2) In any proceedings for the enforcement of a bond. the Commissioner-General may require a translation into the English language to be made at the expense of the owner. (As amended by Acts No. etc. If at any time the Commissioner-General is not satisfied with the sufficiency or form of any security previously given. oaths.

(As amended by Act No. the business of customs clearing and forwarding agents. guarantee or similar undertaking executed in terms of this Act shall bind the subscribers thereto jointly and severally for the full amount stated therein. pilot. and every vehicle owner or other person carrying goods. (d) the qualifications required to be possessed by an applicant for a licence. likewise be liable to prosecution under this Act or any law relating to customs or excise. (2) Every master.2 of 2001) 183. which are required to be accounted for in terms of this Act shall. imposed upon such master. importer. or exporter by this Act or any law relating to customs or excise. pilot. when required to do so by the Commissioner-General. or exporter. importer. licensed manufacturer. (As amended by Act No. and (e) the fee payable for the grant or renewal of a licence. Every landing. give security to the satisfaction of the Commissioner-General for the due observance of all relevant provisions of the laws relating to customs or excise. any bond. (AS amended by Act No. importer. (2) In such regulations. and every agent appointed by the master of a ship. and the person so acting shall. shipping. transacting customs business. if within Zambia. including the payment of duty. 48 of 1968) 182A. whether the said act was done within Zambia or beyond its borders. shall be liable for the fulfilment. of all obligations. 4 of 1999) 182. (1) The Minister may. provide for the licensing of persons carrying on or desirous of carrying on. or exporter. in respect of the matter in question. or any person who represents himself to any officer as the agent of any master. (b) the circumstances under which a licence may be suspended.181. (c) the circumstances in which a licence may be revoked. Unless otherwise provided therein. and prohibit the carrying on of such business without a licence issued under such regulations. pilot. the pilot of an aircraft. and forwarding agent. pilot. by regulations. or the operator of a pipeline in terms of section twenty-nine or fifty-two. or exporter and is accepted as such by that officer. owner or operator of a bonded warehouse or any owner of goods in a bonded warehouse shall be responsible for any act committed by any person acting in his place or on his behalf. importer. Joint and several liability of subscribers to bond Fresh security Security to be given by agents and other persons for due observance of laws Licensing of Clearing and Forwarding Agents . (1) An agent appointed by any master. the Minister may also prescribe (a) the conditions subject to which a licence may be granted or renewed.

(3) Any person who appoints an agent to carry out any requirements of this Act on his behalf shall be responsible for any action of his agent while acting on his behalf and shall be liable to prosecution for any contravention of the Act committed by his agent while acting on his behalf. Repealed by Act No. (As amended by G. exports. (3) Any person failing or delaying without reasonable cause to produce the proofs or evidence required in this section shall be guilty of an offence. All handling of and dealing with goods for the purpose of any law relating to customs or excise shall be performed by or at the expense and risk of. the importer or exporter. N No. the person being in possession of the goods which are liable to duty shall be liable to pay all such duties as if they were unpaid. and there is no evidence of duty having been paid or there is no evidence of the correct amount of duty having been paid. 407 of 1963 and Act No. produce proof as to the place where entry of the goods was made and any duty due thereon was paid and also the date of entry and the marks and numbers of the packages concerned. 185. such person shall produce such evidence as will enable the officer to discover the person who did make such entry and payment in respect of the goods. which marks and numbers shall correspond with the documents produced in proof of entry or the payment of duty. 4 of 1999) 184. such officer may require the person so applying to produce a written authority in the form approved by the Commissioner-General from the person on whose behalf he purports to Liabilities of agent and act and. when requested by an officer so to do. may refuse to principal transact such business. at the expense and risk of the owner of the goods. 186. (2) Where any person who has made entry and payment in respect of goods referred to subsection (1) cannot be located or found for any reason whatsoever. in default of the production of such authority. 4 of 1999 187. (4) Notwithstanding the provisions of subsection (2) the Written authority to transact business on behalf of another . as the case may be. and where goods are examined at a warehouse. (1) Any person being in possession or control of imported goods or goods which are liable to duty under the provisions of this Act. and any persons who offers for sale. If he himself did not pay the duty or make entry of the goods. If any person makes an application to an officer to transact any business on behalf of another person. or attempts to export such goods or has such goods entered in his books or mentioned in any document referred to in section one hundred and eighty-eight shall.

and all other documents including electronic Sellers of goods documents containing all particulars regarding those goods. 4 of 1999) 189. (2) The Tribunal shall hear and determine appeals under this Act in respect of any of the following matters: (a) in the circumstances set out in paragraph (a) of section three of the Revenue Appeals Tribunal Act. in the English language. (c) the refusal to grant. Acts No. (2) Any person who fails to comply with any provision of this section shall be guilty of an offence. (b) the refusal to grant. rail notes. (As amended by Act No. produce the bills of lading. reasonable and complete records of all of that person’s transactions. (As amended by Act No. if required at any time within a period of five years after the date of the importation. 4 of 1999) 190. 5 of 1981 and No. manufacture or purchase of any goods. accounts. remit all or part of such duties. 4 of 1999) Expense and risk of handling goods 188. on demand being made by the Customs Division. 16 of 1996 and No. renew or the cancellation of a licence for a bonded warehouse. the person who should have paid such amount or to whom the refund has erroneously been made shall pay such amount or repay the amount erroneously refunded. invoices. When any amount of duty has been underpaid or erroneously refunded. renew or the cancellation of a licence for the manufacture of excisable goods. may in respect of the matters set out in subsection (2) appeal to the Tribunal in such manner and within such time as the Minister may by regulation prescribe. (As amended by G.Commissioner-General may subject to such terms and conditions as the Commissioner-General may impose.General under this Act or under any regulation or rules made under this Act. (1) Every person carrying on any business in Zambia which involves handling or dealing in goods which are imported or exported or which are subject to excise duty or surtax shall keep or cause to be kept in Zambia. 407 of 1963. Every such person shall. and documents including any electronic of payment documents and or electronic record systems at all times within such period to be open for inspection by any officer. No. . (1) Any person who is aggrieved by a decision or determination made by the Commissioner. and shall to produce proof allow such books. N. exportation.

The Commissioner-General may issue. premises or area in Zambia. shall the duty be less than that payable at the time of importation. 4 of 1999 ) 193. at the time that they are entered for consumption. for the guidance and direction of officers. by notice in the Gazette. declare any building. Appeals to tribunal procedures and instructions shall be binding on officers. (As amended by Act No. Persons carrying on business to keep proper books 191. so. When a new duty is imposed or the rate of an existing duty is increased in terms of an order made under the Taxation (Provisional Charging) Act. guarantee or Claims and refunds similar undertaking providing for the payment of the new duty or increased duty as soon as the new duty or increased duty has been enacted by Parliament. (As amended by Act No. Subject to the provisions of this Act (a) goods imported into Zambia shall be liable to the rates of customs duty and surtax which are applicable to those goods at the time when they are imported or at the time when they are entered for consumption. N. 4 of 1999) 192. 4 of 1999 194. and any such policies. (e) the application of any administrative decision on a matter arising from a seizure of goods under this Act. (c) Deleted by Act No. (b) goods which have been manufactured in Zambia and are liable to excise duty or surtax shall be liable to the rates of duty which are applicable to those goods at the time when they are delivered from the place of manufacture for consumption or are used or otherwise disposed of by the manufacturer or in the case of such goods that are immediately after manufacture entered into a bonded warehouse. or (f) any other matter against which an appeal shall lie under this Act. whichever shall be the later. 4 of 1999) 195. procedures and instructions not inconsistent with this Act or any other written law. 4 of 1999 (As amended by G. however. Repealed by Act No. the actual payment of the new duty or increased duty may be deferred if the person responsible for the payment of the duty and a surety approved by the Customs Division enter into a bond. policies. No. to be a customs .(d) the refusal to grant. (1) The Commissioner-General may. except in the case of goods properly taken out of bond. renew or the decision to suspend or cancel a Customs Agent’s licence. that in no case. 407 of 1963 and Act No.

provide for (a) the entry. and in all cases where duties are imposed according to any specific quantity. and (b) the regulation of the removal of wines and spirits from licensed premises or from one part of licensed premises to another part of licensed premises. before or after their arrival in Zambia. and (c) the regulation of (i) the storage on licensed premises of goods on which duty has been paid. of goods despatched to Zambia by railway train. 407 of 1963) 197. and Rates of duty in relation to time of importation or entry . in so far as they are applicable to. the same shall be deemed to apply proportionately to any greater or less quantity. by statutory instrument. (As amended by G. N. No. N. unless otherwise specially provided. paid. (2) Customs warehouses shall be available for such purposes and subject to such terms and conditions as may. and received on and according to the weights and measures established by law in Zambia. in the exercise of the powers conferred upon him by that subsection. and compatible with. apply to customs warehouses. (2) Without derogation from the generality of the provisions of subsection (1). to give force or effect to this Act or for its better administration. All goods whatsoever which are conveyed in transit across Zambia shall be subject to the provisions of this Act and any regulations and rules made thereunder. 4 of 1999) 196. (As amended by Act No. make such regulations as he may deem expedient to prescribe anything to be prescribed under the provisions of this Act. 407 of 1963 and Act No. terms and conditions. All duties shall. the removal of such goods from customs areas in which they are held and the taking delivery of such goods and the charges to be paid by importers on failure to make entry of or to remove or take delivery of such goods within prescribed periods.warehouse for the purposes of this Act and may in a like manner declare that any customs warehouse shall cease to be a customs warehouse. No. and (ii) the reprocessing on licensed premises of goods on which duty has been paid. (1) The Minister may. (G.11 of determined by the Commissioner-General and the provisions of this Act 1998 relating to bonded warehouses shall. be Act No. 4 of 1999) 198. the Minister may. be charged. such purposes. in each particular case.

G. and (b) operations to be performed on their licensed premises. charges become payable by an importer. Weights and warehouses Policies and instructions by CommissionerGeneral of proposed duty may be deferred Cap. and which payment (d) the manner in which complaints in respect of subsidised imports or the dumping of goods shall be made and investigated. 18 of 1960.(iii) the notices to be given by licensees in respect of (a) goods acquired by them or received at their licensed premises. books and other documents and the making of returns and the giving of information by manufacturers of goods liable to excise duty or surtax. 4 of 1999 (f) the keeping of records. (iii) in respect of any dumping or countervailing complaint made in terms of section seventy-five B of this Act. (6) If. (e) Deleted by Act No. the Minister may make different provision in respect of different licensed premises and different classes of persons and goods. No. (3) In the exercise of the powers conferred upon him by subsection (1). Customs (v) in respect of each certificate of origin issued by the Customs Division following an application therefor. (As amended by No. the Commissioner-General may institute proceedings for the recovery of the charges in any competent court. 4 of 1962. 364 . the provisions of section thirty-four shall. warehousing. N. in terms of regulations providing for matters referred to in paragraph (a) of subsection (2). 407 of 1963. (4) Deleted by Act No. in or in accordance with the provisions of Circumstances in regulations. re-warehousing or removal from warehouse or exportation. No. provision is made for the entry of goods before their arrival in Zambia. (iv) on the entry of goods for consumption. in regulations providing for matters referred to in paragraph (a) of subsection (2). and (h) prescribing the fees which shall be paid (i) in respect of each licence issued or renewed in terms of this Act. and (c) the specifying or fixing of allowances such as are referred to in subsection (4) of section fifty-eight and the goods in respect of which those allowances may be made and any other matter for which provision is under this Act to be made by.G. apply to the goods as if they had been imported into Zambia. 4 of 1999 (5) If. and (g) the prescribing of standards for the purposes of this Act. mutatis mutandis. (ii) in respect of any correction to a bill of entry that is required to be made subsequent to the lodgement of such entry with the Customs Division.

No. (As amended by Acts No. 173 of 1965 and Act No. No. other than those conferred or imposed by this section and by section two hundred: Provided that the duties and functions conferred or imposed by sections one hundred and sixty-two and one hundred and sixty-eight shall not be delegated to any officer below the rank of Assistant Commissioner. powers and functions by this Act conferred or imposed upon him. 82 of 1964. 4 of 1999) 200. 4 of 1999) 202. (2) For the purposes of this section a “remote location” shall be any location that is not within ten kilometres of a port or customs aerodrome or custom house. 3 of 1983. in the opinion of the Commissioner-General. (As amended by Act No. (3) Every rule made shall come into effect on the fifth day following notification pursuant to subsection (2) or on such later date as advised in that notification. necessary at any time outside of those hours. 4 of 1999) 199. 201. S.16 of 1996. and (b) the fees which shall be payable by any person in respect of whom or in respect of whose business the attendance of any customs officer is. required at any time at a remote location. (4) Every rule made pursuant to this section shall have the force and effect of a regulation made under this Act. (1) The Commissioner-General may make rules not inconsistent with this Act or any other law in respect of any matter where this Act provides that such matter is to be dealt with in accordance with rules made by the Commissioner-General. Any person charged with any act or omission which is an offence measures Goods in transit Regulations . 9 of 1997 and No. No.N. in the opinion of the Commissioner-General. The Commissioner-General may delegate to any officer any duties. (2) Where any rule is made the Commissioner-General shall arrange for the publication in the Gazette of a notice advising that the rule has been made and the place or places where copies of such a rule are available for inspection free of charge or for purchase at a fee to be determined by the Commissioner-General. I No. (1) The Minister may by regulation or statutory order determine(a) the working hours of the Customs Division either generally or at any particular place or places and the fees which shall be payable by any person in respect of whom or in respect of whose business the attendance of any customs officer is.

as the case may be. shall be presumed.under this Act or any other law if the act is done or omitted to be done without a permit. permission or other authorisation. 1 of 1971) . (As amended by Act No. when he performed or omitted to perform the act in question. to have done or to have omitted to do such act without such permit. permission or other authorisation. unless and until the contrary is proved by the accused person. exemption. exemption.

Orders .

Rules Delegation of CommissionerGeneral's functions Presumption as to absence of .

licence. (3) The Commissioner-General. . where the Commissioner-General decide to donate the goods to a public institution. accept such offer for purchase as may be made if the Commissioner-General is satisfied with the amount offered. or any officer may act as an auctioneer in the sale of the goods without being licensed or otherwise authorised in that behalf. (2) Subject to the subsection (1). (1) Notwithstanding the provisions of section two hundred and three. the Commissioner General shall apply to the Minister for approval. or (b) by auction. (As amended by Act No. (2) No bid or tender shall necessarily be accepted. and the goods may be re-offered until sold at a price satisfactory to the Commissioner-General. etc. (4) Notwithstanding subsection (1). where the Commissioner-General is empowered under the Act to sell or dispose of any goods. where the sale of goods in the opinion of the Commissioner-General may be in appropriate because of the sale Goods to be price obtained or the effect of such sale on local manufacture or for donated by Commissionerany other reason the Commissioner-General mayGeneral (a) donate the goods to a charitable institution or any public institution within Zambia for the purpose of use not involving sale. the Commissioner-General shall endeavour to sell such goods(a) by tender. 4 of 1999) Disposal of goods by CommissionerGeneral 204. PART XIV MISCELLANEOUS 203. or (b) order the goods destroyed under supervision. the Commissioner-General may. (1) Subject to the provisions of sections two hundred and four and two hundred and five. in the case of perishable or dangerous goods or goods unsuitable for storage.

(As amended by Act No. 4 of 1999) Proceeds of sale 206. (c) in payment of any unpaid fines or interest on duty or fines if unpaid. Savings and transitional provisions SCHEDULE (Section 72) CUSTOMS TARIFF .(Act No. appearing to the Commissioner-General. (d) in payment of customs area or bonded warehouse charges. (b) in payment of any duty that may be owing in respect of the goods. “Schedules commencement date” means 1st January. to be entitled thereto. when assessing the duty that may be owing for the purposes of paragraph (b) of subsection (1). 4 of 1999 and No. 3 of 2004) 205 (1) The proceeds of any sale made pursuant to section two hundred and three are to be dispersed in the following manner and order of priority(a) in payment of any costs and expenses incurred by the Customs Division in the storage or sale of the goods. and (e) in payment of any freight costs due in respect of the goods if written notice claiming such freight costs has been given to the Commissioner-General. the Commissioner-General may. value the goods at the price for which they are sold and shall not be required to assess the goods for duty in accordance with the Fifth Schedule. (1) In this section. 2000. (2) The residue of any proceeds shall be paid to the person. (3) Where no entry has been made in respect of the goods to which this section applies. (2) Any reference in this Act to customs value before the Schedules commencement date shall be construed to mean value for duty purposes as provided in Part IX.

prepared edible fats. molluscs and other aquatic invertebrates. ANIMAL OR VEGETABLE WAXES 15. SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS: PREPARED EDIBLE FATS. industrial or medicinal plants. Oil seeds and oleaginous fruits. 5. 11. gums. 14. Lac. 9. Cereals. 4. malt. birds' eggs. 2. 7. seeds and fruit. edible products of animal origin. Dairy produce. SPIRITS AND VINEGAR. Meat and edible meat offal. Animal or vegetable fats and oils and their cleavage products. 10. Edible vegetables and certain roots and tubers. miscellaneous grains. resins and other vegetable saps and extracts. 3. TOBACCO AND MANUFACTURED TOBACCO . straw and fodder. vegetable products not elsewhere specified or included. Vegetable plaiting materials. 12. Produces of animal origin.TABLE OF CONTENTS SECTION I LIVE ANIMALS. mate and spices. cut flowers and ornamental foliage. Live animals. bulbs roots and the like. Edible fruit and nuts. 8. Live trees and other plants. peel of citrus fruit or melons. tea. animal or vegetable waxes. wheat gluten. 13. inulin. BEVERAGES. Coffee. starches. not elsewhere specified or included. SECTION IV PREPARED FOODSTUFFS. Products of the milling industry. Fish and crustaceans. natural honey. not elsewhere specified or included. SECTION II VEGETABLE PRODUCTS 6. PRODUCTS Section Notes 1.

tannins and their derivatives. Preparations of meat. 19. 32. Mineral fuels. 34. SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes 28. slag and ash. 31. mineral oils and products of their distillation. Miscellaneous edible preparations. polishing or scouring preparations.SUBSTITUTES 16. dyes. Essential oils and resinoids. . Organic chemicals. plastering materials. pastrycooks' products 20. artificial waxes. earths and stone. inks. pigments and other colouring matter. of rare-earth metals. Ores. starch or milk. of radioactive elements or of isotopes. 18. 21. Soap. Cocoa and cocoa preparations. Fertilisers. 24. organic surface-active agents. candles and similar articles. Tanning or dyeing extracts. of fish or of crustaceans. Sugars and sugar confectionary. sulphur. Preparations of cereals. flour. SECTION V MINERAL PRODUCTS 25. Residues and waste from the food industries. 22. Tobacco and manufactured tobacco substitutes. Pharmaceutical products. 26. 29. lubricating preparations. mineral waxes. Beverages. paints and varnishes. line and cement. Inorganic chemicals. prepared waxes. molluscs or other aquatic invertebrates. fruit. bituminous substances. 30. putty and other mastics. modelling pastes. Preparations of vegetables. 17. prepared animal fodder. spirits and vinegar. 33. cosmetic or toilet preparations. 23. organic or inorganic compounds of precious metals. nuts or other parts of plants. Salt. perfumery. 27. washing preparations.

Pulp of wood or other fibrous cellulosic material. PAPER AND PAPERBOARD AND ARTICLES THEREOF 47. waste and scrap of paper or paperboard. RUBBER AND ARTICLES THEREOF 39. SECTION IX WOOD AND ARTICLES OF WOOD. TRAVEL GOODS. Miscellaneous chemical products. of paper or of . 37."dental waxes" and dental preparations with a basis of plaster. Articles of leather. manufactures thereof. Furskins and artificial fur. certain combustible preparations. of esparto or of other plaiting materials. 43. 40. modified starches. BASKETWARE AND WICKERWORK 44. Raw hides and skins (other than furskins) and leather. pyrotechnic products. Photographic or cinematographic goods. basketware and wickerwork. SADDLERY AND HARNESS. 45. OF ESPARTO OR OF OTHER PLAITING MATERIALS. SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL: RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD. 35. handbags and similar containers. AND SKINS. SECTION VIII RAW HIDES. wood charcoal. articles of paper pulp. Manufacturers of straw. Albuminoidal substances. Cork and articles of cork. 48. enzymes. pyrophoric alloys. articles of animal gut (other than silk-worm gut). LEATHER. saddler and harness. CORK AND ARTICLES OF CORK. 38. Explosives. WOOD CHARCOAL. 42. Plastics and articles thereof. MANUFACTURES OF STRAW. SECTION VII PLASTICS AND ARTICLES THEREOF. Paper and paperboard. HANDBAGS AND SIMILAR CONTAINERS. travel goods. FURSKINS AND ARTICLES THEREOF. glues. Rubber and articles thereof. ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) 41. 36. 46. Wood and articles of wood.

58. Special woven fabrics. SUN UMBRELLAS WALKING-STICKS. sets. Knitted or crocheted fabrics. 62. Headgear and parts thereof. covered or laminated textile fabrics. Silk. sun umbrellas. Wadding. Footwear. trimmings: embroidery. Carpets and other textile floor coverings. Cotton 53. horsehair yarn and woven fabric. 56. Articles of apparel and clothing accessories. gaiters and the like. ARTICLES OF HUMAN HAIR 64. 52. riding-crops . whips. HEADGEAR. Wool. Impregnated. coated. Man-made staple fibres. RIDING-CROPS AND PARTS THEREOF. PREPARED FEATHERS AND ARTICLES MADE THEREWITH. 63. SEAT-STICKS. SECTION XII FOOTWEAR. fine or coarse animal hair. Section Notes 54. textile articles of a kind suitable for industrial use. newspapers. knitted or crocheted. Man-made filaments. walking-sticks. not knitted or croacheted. 55. Umbrellas. tapestries. SECTION XI TEXTILES AND TEXTILE ARTICLES 50. cordage. pictures and other products of the printing industry. tufted textile fabrics. Other vegetable textile fibres. rags. Articles of apparel and clothing accessories. special yarns. twine. paper yarn and woven fabrics of paper yarn. 66. 51. Other made up textile articles. Printed books. ARTIFICIAL FLOWERS. felt and nonwovens. manuscripts. 49. WHIPS. lace. 60. 59.paperboard. 57. 65. ropes and cables and articles thereof. worn clothing and worn textile articles. 61. typescripts and plans. parts of such articles. UMBRELLAS.

75. plaster. metals clad with precious metal and articles thereof. parts thereof of base metal. 69. ASBESTOS. 74. Copper and articles thereof. GLASS AND GLASSWARE 68. 76. MICA OR SIMILAR MATERIALS. 81. Tools. SECTION XVI . CEMENT. SECTION XIII ARTICLES OF STONE. (Reserved for possible future use in the Harmonized System) Lead and articles thereof. COIN 71. articles of human hair. Other base metals. 77. Natural or cultured pearls. Miscellaneous articles of base metal.and parts thereof. articles thereof. Nickel and articles thereof. Section Notes 82. 73. PLASTER. Prepared feathers and down and articles made of feathers or of down. SECTION XIV NATURAL OR CULTURED PEARLS. implements. METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF. Tin and articles thereof. 80. mica or similar materials. Zinc and articles thereof. 78. 67. cutlery. 83. Articles of iron or steel. PRECIOUS OR SEMI-PRECIOUS STONES. Ceramic products. PRECIOUS METALS. 70. spoons and forks. cement. precious or semi-precious stones. cermets. of base metals. coin. asbestos. Iron and steel. Aluminium and articles thereof. SECTION XV BASE METALS AND ARTICLES OF BASE METAL 72. 79. IMITATION JEWELLERY. imitation jewellery. Articles of stone. precious metals. Glass and glassware. artificial flowers. CERAMIC PRODUCTS.

SECTION XVIII OPTICAL. MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS. PHOTOGRAPHIC. CHECKING. CINEMATOGRAPHIC. checking. SECTION XX . Railway or tramway locomotives. Clocks and watches and parts thereof. 89. railway or tramway track fixtures and fittings and parts thereof. Optical. television image and sound recorders and reproducers. (As amended by Act No. measuring. Electrical machinery and equipment and parts thereof. AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes 84. PARTS AND ACCESSORIES THEREOF 90. SOUND RECORDERS AND REPRODUCERS. PARTS THEREOF. 87. precision. and parts thereof: Ships. PRECISION. parts and accessories thereof. AIRCRAFT. Arms and ammunition. spacecraft. rolling-stock and parts thereof. 91. and parts and accessories thereof. and parts and accessories of such articles. TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS. ELECTRICAL EQUIPMENT. boats and floating structures. Aircraft. parts and accessories thereof. Nuclear reactors. VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 86. medical or surgical instruments and apparatus. parts thereof. mechanical (including electro-mechanical) traffic signalling equipment of all kinds. photographic. 85. boilers. sound recorders and reproducers. cinematographic. PARTS AND ACCESSORIES THEREOF 93. Vehicles other than railway or tramway rolling-stock. MEASURING. 9 of 1997) 88. machinery and mechanical appliances.MACHINERY AND MECHANICAL APPLIANCES. SECTION XVII VEHICLES. SECTION XIX ARMS AND AMMUNITION. MUSICAL INSTRUMENTS. CLOCKS AND WATCHES.

Toys. mattress supports. prefabricated buildings. illuminated nameplates and the like. SECTION XXII ADDITIONAL ZAMBIAN SPECIAL TRANSACTIONS TARIFF 98. SECTION XXI WORKS OF ART. Chapters and sub-Chapters are provided for ease of reference only. Furniture. (Reserved for special uses by Contracting Parties) 99. SECOND SCHEDULE (Section 76) EXCISE TARIFF THIRD SCHEDULE (Section 74) Repealed by Act No. goods subject to certain conditions or limitations. parts and accessories thereof. provided such headings or Notes do not otherwise require. classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and. for legal purposes. according to the following provisions: 2. cushions and similar stuffed furnishings. 96.4 of 1999 FOURTH SCHEDULE (Section 77) SURTAX TARIFF (As amended by Act No. the incomplete or unfinished . (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished.MISCELLANEOUS MANUFACTURED ARTICLES 94. Goods for special uses. Works of art. collectors' pieces and antiques. Miscellaneous manufactured articles. 95. not elsewhere specified or included. as presented. COLLECTORS' PIECES AND ANTIQUES 97. provided that. The titles of Sections. illuminated signs. bedding. lamps and lighting fittings. games and sports requisites. 9 of 1997) GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM Classification of goods in the Nomenclature shall be governed by the following principles: 1.

In addition to the foregoing provisions. necklace cases and similar containers. and goods put up in sets for retail sale. (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. (b) Mixtures. those headings are to be regarded as equally specific in relation to those goods. 4. shall be classified with such articles when of a kind normally sold therewith. to the above Rules. drawing instrument cases. 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. 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. musical instrument cases. When by application of Rule 2(b) or for any other reason. insofar as this criterion is applicable. 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. 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. composite goods consisting of different materials or made up of different components. For the purposes of this Rule the relative Section and . presented unassembled or disassembled. goods are. they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. However. on the understanding that only subheadings at the same level are comparable. 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. 3. 6. suitable for long-term use and presented with the articles for which they are intended.article has the essential character of the complete or finished article. For legal purposes. classifiable under two or more headings. 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. prima facie. However. shall be classified as if they consisted of the material or component which gives them their essential character. specially shaped or fitted to contain a specific article or set of articles. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. however apply to containers which give the whole its essential character. 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). 5. (b) Subject to the provisions of Rule 5 (a) above. the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases. even if one of them gives a more complete or precise description of the goods. (c) When goods cannot be classified by reference to 3 (a) or (b). which cannot be classified by reference to paragraph (a). this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. gun cases. mutatis mutandis. This Rule does not.

' where it appears in the nomenclature. 3. (As amended by Act No. A provision for parts of an article covers products solely or principally used as a part of the article but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for a part or accessory.Chapter Notes also apply. reference shall be made to the "Explanatory Notes (EN) of the Harmonised Commodity Description and Coding System" as published and amended by the World Customs Organisation Council. (As amended by Act No. 4. opt UV V vol. means: (a) Loose without packing. the rate which yields the greater amount of duty shall apply. 3 of 2000) ABBREVIATIONS AND SYMBOLS AC ºC cc cg cN DC g Hz IR kcal kg kfg kg kPa kV alternating current degree(s) Celsius cubic centimetre(s) centigram(s) centinewton(s) direct current gram(s) hertz infra-red kilocalorie(s) kilogram(s) kilogram force kilonewton(s) kilopascal(s) kilovolt(s) kVar l m mMPa N No. (a) Rates of duty shown as a percentage. or (b) That the net contents of any immediate container of goods weigh not less than five kilogrammes or measure not less than five litres. denoted by the sy bol '%' are to be calculated as a percentage of the Value For Duty Purposes. W % Kilovolt kW kilowatt(s) litre(s) metre(s) metamegapascal(s) newton(s) Number orthoparatonne(s) ultra-violet volt(s) volume watt(s) percent ASTM American Society for Testing Materials . For the purpose of the interpretation and application of the tariff. in quantities of not less than five kilogrammes in weight or five litres in measure.4 of 1999) ADDITIONAL ZAMBIAN RULES 1. The term ÔIn bulk. unless the context otherwise requires. (b) Where the alternative rates of duty are specified. 2.

ampere(s) xº x degree(s) 1500 g/m2 means one thousand five hundred grms per square metre 15 ºC means fifteen degrees Celsius FIRST SCHEDULE (Section 72) CUSTOMS TARIFF Section I LIVE ANIMALS. includes a reference to the young of that genus or species. or freeze-dried. throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated.06 or 03. of heading 03.02. CHAPTER 1 Live animals Notes 1. (a) Fish and crustaceans. Any reference in this Section to a particular genus or species of an animal. (b) Cultures of micro-organisms and other products of heading 30. 03. 2.kVA Example kilovolt . 1 of 2002) .07. Except where the context otherwise requires. evaporated.01. except where the context otherwise requires. and (c) Animals of heading 95. molluscs and other aquatic invertebrates.08 (As amended by Act No. This Chapter covers all live animals except. ANIMAL PRODUCTS Notes 1.

.20 0105. No. No.92.For slaughter ..19. mules and hinnies Live bovine animals..90 0103.Pure bred breeding animals .. No..Heading H S Code 01.90 0102. No.03 0103.Weighing not more than 185g: .Fowls of the species Gallus domesticus weighing more than 2.10 0103.10 0104.Other Live sheep and goats..Rams .90 0104.02 0101.92. fowls of the species Gallus domesticus. asses.12.04 15% 5% 15% 5% 0103. No. .Other ..Other: .20 0102..Cows and calves .10 0102. No.Sheep: . that is to say.... 5% 5% 5% 15% 5% 5% 01. No.. No. No.Other .Asses.Pure-bred breeding animals: ..000g .Other Other live animals.00 No.For slaughter .Weighing less than 50kg: .10 0104.00 No.01 Description of Goods Live horses.10.00 0105.Other . No.Turkeys .. No.Weighing 50kg or more .10.. . .90 01.Other: ..Other Live swine.. 15% 5% 5% 15% 5% 0104. turkeys and guinea fowls.10 0102. .. --mammals --Primates --marine --other Statistical Unit of Duty Quantity Rate Remarks 01..For slaughter . No.20.00 No.Horses: .90.22 01.05 No.Fowls of the species Gallus domesticus ... mules and hinnies .Other: . No.10. 5% 5% 15% .10.Goats: .00 0101. No.. ducks..91.For slaughter ..11..10.Other Live poultry... No..10.00 0101.For slaughter .91.20.Other .Other .. 5% 5% 5% 0102.90. No....21 0104..20. geese.11..10.000g .19..... No.10 0103..Ewes and lambs . No.Pure-bred breeding animals .Bulls .Fowls of the species Gallus domesticus weighing not more than 2...00 0105..

.12 .39.Boneless: kg 25% .02)..Fresh . No. No.Chilled 0201. other than products of heading 02.99.0105.01 to 02.20.92.Fresh kg 25% . 05.90.10.00 0106.00 0106. No.00 01.12 .06 Reptiles (including snakes and turtles) -Birds --Birds of prey --Psittaciformes (including parrots.11 0201. macaws and cockatoos --Other --Other No..10.00 0105.20.11.04) or animal blood (heading No. No. parakeets..Carcasses and half-carcasses: kg 25% 0201. 0201.32.00 No.11 . This Chapter does not cover: (a) Products of the kinds described in headings 02.00 (As amended by Act No.12.00 0106.1 of 1998) CHAPTER 2 Meat and edible meat offal Notes 1. No.Chilled ..08 or 02.01 Meat of bovine animals.11 or 30. No.. No.00 0106.. No.93.19.00 0106.31. (As amended by Act No.20.Other cuts with bone in: .00 0106. fresh or chilled...00 0106. or (c) Animal fat. (b) Guts bladders or stomachs of animals (heading 05.. unfit or unsuitable for human consumption.10. 15% 0105.09 (Chapter 15).. 15% 15% 5% 5% 5% 5% 5% 5% 5% 5% 0106. 1 of 2002) Statistical Unit of HS Description of Code Goods Quantity Duty Heading Rate Remarks 02.. No.

10.00 0203.22.00 0206. frozen: .29.80.Boneless Meat of swine. .Other . with bone in .Frozen: .Of sheep or goats .11.Other .12.00 0203.19.Boneless .Cuts and offal.Livers . chilled or frozen.Carcasses and half-carcasses .00 0204.Other meat of sheep.frozen .90.21.00 0204.Of swine.30.30. fresh or chilled . asses mules.Other cuts with bone in .Of turkeys: kg kg kg 25% 25% 25% kg kg kg 25% 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% kg 25% kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg 25% 25% .Of bovine animals.41. horses.Of sheep or goats .11 0201. frozen: .02 0202.carcasses ...80.10.30. frozen.Other meat of sheep.Tongues .00 0204.21.00 .20..90 0207. fresh or chilled .06 0206. fresh or chilled .00 0204.00 0202. chilled or frozen.90.00 02.30..00 0204. .Fresh or chilled: .22.00 0205..29.Carcasses and half-carcasses . fresh.Of swine. sheep.Livers .41.00 0203. chilled or frozen.42.Others .Carcasses and half-carcasses . or hinnies.Other.Fresh .Carcasses and half-carcasses .00 0206.00.Other -. chilled or frozen. fresh..00 0204..Meat of goats Meat of horses.Other cuts with bone in .04 0204. fresh or chilled . fresh. fresh or chilled .90 0206.12 02.Other.00 0204.00 0203.43. shoulders and cuts therof.30.10 0206.00 0206.. swine.50.. fresh. Edible offal of bovine animals. .Hams.Carcasses and half .. .Other Meat of sheep or goats.11.00 0206.Other . frozen: . frozen ..00 0206.00 0206. mules or hinnies.Carcasses and half-carcasses of lamb..Chilled Meat of bovine animals. frozen .22.Boneless .00 02..Others .. goats.05 02.00 0202.21.00 0203.10 0206. asses.Carcasses and half-carcasses of lamb.03 0203.00 0204.00 02.10.00 0206.0201....Hams.49.23. shoulders and cuts thereof with bone in .Of bovine animals.

12. not rendered or otherwise extracted.00 0210. . or guinea fowls: .20.00 0208.00 0207.Of ducks.50.Meat of bovine animals .35.90. 0210.10 kg kg 25% 25% 25% . fresh or chilled . and poultry fat. frozen. fresh or chilled .Other .00 0207.00 0208..Not cut in pieces. chilled.00 0210.11.00 0208. frozen .00 0210..Meat of swine: . fresh or chilled .00 02.Other. dried or smoked. shoulders and cuts thereof with bone in ..Cuts and offal.33.93.40.00 0207.92.Not cut in pieces.. in brine.12. free of lean meat.Not cut in pieces.91.00 0208.00 0210. fresh.36.00 0207.00.00 0207. geese.00 0207.00 0207..99..07 0208. chilled or frozen..27.14.25.00 0209.00 . dried or smoked. salted..0207.00 0210. including edible flours and meals of meat or meat offal -Of primates -Of marine (or fresh water) mammals -Of reptiles (including snakes and turtles) -Other kg kg kg kg kg 25% 25% 25% 25% 25% kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg kg kg 02.10.00 0207. fresh..Other.30. edible flours and meals of meat or meat offal.32.Hams.20.Cuts and offal..00 0210. . in brine.34.Other.26.Of rabbits or hares --Frogs' legs -Of primates -Of marine or (fresh water) mammals -Of reptiles (including snakes and turtles) Other Pig fat. fresh or chilled ..13.00 0210.00 kg kg kg kg kg 25% 25% 25% 25% 25% 02.19.09 25% kg 02. Meat and edible meat offal.00 0207. fresh or chilled . frozen . salted.Fatty livers..08 0210.24.00. frozen .Not cut in pieces.00 0207. frozen Other meat and edible meat offal.90.Bellies (streaky) and cuts thereof with bone in .00 0208.00 0207.

. the term 'Pellets' means products which have been agglomerated either directly by compression or the addition of a small quantity of binder..91. Meat of mammals of heading 0106 (heading 02. or (d) Caviar or caviar substitutes prepared from fish eggs (heading 16. In this Chapter.Eeels (Anguilla spp.10. (a) (b) This Chapter does not cover: Mammals of heading 01.Other live fish: .01). molluscs or other.10) (c) Fish (including livers and roes thereof) or crustaceans. meals or pellets of fish or of crustaceans. Oncorhynchus mykiss. other aquatic invertebrates. 9 of 1997 and Act No. molluscs or other aquatic invertebrates.-Trout (Salmo trutta. 1 of 2002) Statistical Unit of Duty Quantity Rate Remarks 25% Heading 03. molluscs and other aquatic invertebrates Notes 1. 2. flours. unfit for human consumption (heading 23. (As amended by Act No.04).) . Orncorhynchus clarki. Oncorhynchus aguabonita Oncorhynchus gilae Oncorhynchus apache and Oncorhynchus chrysogaster) .00 kg 25% . aquatic invertebrates.08 or 02..kg kg 25% 25% kg 25% kg 25% kg 25% kg 25% kg (As amended by Act No.1 of 1998 and Act No. .Carp .Ornamental fish .06.Other 0301.00 0301. 4 0f 1999) CHAPTER 3 Fish and crustaceans. dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5).01 H S Code Description of Goods Live fish.

excluding livers and roes: . 03.00 0302.Pacific salmon (Oncorhynchus nerka.Other .. Bothidae.Other .Albacore or longfinned tunas (Thunnus alalunga) .Pacific Salmon (Oncorhynchus nerka.. Oncorhynchus gorbuscha. .Mackerel (Scomber scombrus.).Bluefin tuna (Thunnus thynnus) .00 0301. Oncorhychus mykiss.35.Cod (Gadus morhua Gadus.04.00 Fish. Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). Soleidae. frozen. Oncorhynchus gilae.92.00 0302..Liver and roes Fish.) . excluding livers and roes .12..04 .Skipjack or stripe-bellied bonito .02 0302.00 0302.00 0302. Sardinops spp..).22.Bigeye tuna (Thunnus obesus) ..00 0302. Oncorhynchus masou and kg kg kg 25% 25% 25% kg 25% kg kg 25% 25% kg kg kg kg kg 25% 25% 25% 25% 25% kg kg kg kg kg 25% 25% 25% 25% 25% ..21.34.Other .00 0302.Halibut (Reinharditus hippoglossoides.Tunas (of the genus Thunnus) skipjack or stripe bellied bonito (Euthynnus (Katsuwonus) pelamis). Scomber japonicus) . Oncorhynchus keta. Oncorhynchus aguabonita.Trout (Salmo trutta.. fresh or chilled. excluding fish fillets and other fish meat of heading No.93. Oncorhynchus tshawytscha. Oncorhynchus keta. . Oncorhynchus gorbuscha.00 0302.Sardines (Sardina pilchardus. excluding fish fillets and other fish meat of heading No.Dogfish and other sharks .Southern bluefin tunas (Thunnus Maccoyii) . exluding livers and roes: .. 03.00 0301.Salmonidae. Oncorhynchus tschawytscha.) . Scomber australasicus. Cynoglossidae. excluding livers and roes: ..11. brisling or sprats (Sprattus sprattus) .00 0302. Oncorhynchus apache and Oncorhynchus hrysogaster).0301.Plaice (Pleuronectes platessa) .19. Sardinella (sardinella spp.00 03.Yellowfin tunas (Thunnus albacares) .. . excluding livers and roes: .Coalfish (Pollachius virens) . Oncorchynchus clarki.Other .Other fish.Other .Haddock (Melanogrammus aeglefinus) .00 0302. Oncorhynchus kisutch.31. Hippoglossus hippoglossus.33..99..Eels (Anguilla spp... ogac. Oncorhynchus kisutch.Sole (Solea spp. Gadus macrocephalus). Oncorhynchus masou and Oncorhynchus rhodurus). Hippoglossus stenolepis) .32..Flat fish (Pleuronectidae.. Scophthalmidae and Citharidae)..

excluding livers and roes .Skipjack or stripe-bellied bonito . -.50. dried..22. fit for human consumption . smoked.. whether or not cooked before or during the moking process..00 03. Gadus ogac..00 0303. dried.Haddock (Melanogrammus aeglefinus) . meals and pellets of fish.65. but not smoked . smoked fish. excluding livers and roes: . Scomber japonicus) .Other . Hippoglossus hippoglossus.29. meals and pellets of fish.61.69.00 0303..00 0303.0302.00 0302. excluding livers and roes. excluding livers and roes: .Mackerel (Scomber sombrus.31.19. Bothidae.21. . Clipea pallasii)..00 0303. ....Flours. soleidae.00 0302. including fillets: kg kg kg 25% 25% 25% kg 25% kg kg kg 25% 25% 25% kg kg kg kg kg 25% 25% 25% 25% 25% kg kg 25% 25% kg kg kg 25% 25% 25% .Livers and roes. Scomber autralasicus.40.Herrings (Clupea harengus.00 0303.Plaice (Pleuronectes platessa) .Tunas (of the genus Thunmus) skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis).Other Fish.Albacore or longfinned tunas (Thumas alalunga) .Sockeye salman (Red salmon) (oncorhynchus nerka) -.Other .Sea bass (Dicentrarchus labrax.Fish fillets.00 0302.39.).Hake (Merluccius spp. salted or in brine . brisling or sprats (Sprattus sprattus) .00 Oncorhynchus rhodurus). dried. fit for human consumption.Halibut (Reinhardtius hippoglossoides.00 0302.. Cynoglossidae.Yellowfin tunas (Thumas albacares) . salted or in brine. Gadus macro cephalus). salted or in brine. Sardinop spp.Bluefin tuna (Thunnus thynnus) .66.00 0302.03 0302..64.Sardines (Sardina pilchardus. flours..Dogfish and other sharks .Livers and roes Fish fillets an other fish meat (whether or not minced). Hippoglossus stenolepis) . excluding livers and roes: .63...00 0303.Smoked fish...Cod (Gadus morhua. Dicentrarchus punchatus) .36. Urophyis spp.Bigeye tuna (Thunnus obesus) .11..) .. fresh. sardinella (Sardinella spp.Fresh or chilled . excluding livers and roes . chilled or frozen.00 0302.Flat fish (Pleuronectidae.Other fish.Sole .70.62.00 0302.Eels (Anguilla spp. Scophthalmidae and Citharidae).Other .Other .00 0302.) .00 0302.Southern bluefin tunas (Thunnus Maccoyii) --Other .).Frozen fillets .Other .00 0302.

Jasus spp.Anchovies (Engraulis spp. Gadus macrocephalus) . dried. it or human consumption.72.Lobster (Homarus spp. Atlantic salmon (Salmon salar) and Danube salmon (Hucho hucho).Dried fish.33. meals and pellets of crustaceans..... fresh or chilled . aquatic invertebrates other than crustaceans and molluscs. salted or in bine. Rossia marosoma.00 0303. salted or in brine.44. crustaceans.Other . fit for human consumption.) .42.39..43. live. whether or not salted but not smoked: .Pacific salmon (Oncorhynchus nerka.. Sepiothethis spp. fresh or chilled .00 0303.00 0303.50.Scallops.32.00 0303. Gadus agac.76. salted or in bine..Live.Other..) .73. fresh. fresh. in shell... dried.46 0303. lours. Jasus spp. .. Oncorhynchus gorbuscha.Crabs . frozen. Lottgo spp. meals and pellets of aquati invertabrates other than crustaceans.71.Live.. salted or in brine.Other .Not frozen .74. salted or in bine.. flours. of the genera Pecten.00 03..) .00 0303. Oncorhynchus keta. meals and pellets of crustaceans.75. dried.Lobsters (Homarus spp.00 0303.Rock lobster and other sea crawfish (Palimurus spp.Oysters .) . Perna spp.00 0303.78.) .Rock lobster and other sea crawfish (Panulirus spp.49.Other Crustaceans.Live. Sepiola spp) and squid (Ommastrephes spp. . whether or not chilled. chilled. frozen.Herrings (Clupea harengus.00 0303.0303.): .77.. inluding flours. cooked by steaming or by boiling in water. fresh or chilled ..Other . Clupea pallasii) . fresh.00 0303. live. Gadus ogac.. lours. .Crabs .00 0303. Chlamys or Plactopecten .Mussels (Mytilus spp. Gadus macrocephalus) .04 0303.41...00 0303. chilled. Oncorhychus masou and Oncorhychus rhodurus). chilled. fit for human consumption Molluscs. salted but not dried or smoked and fish in brine: .Other. Oncorhynchus kisutch.00 0303..Other . dried. Oncorhynchus tschawytscha.Herrings (Clupea harengus.Shrimps and prawns . fit for human consumption . frozen...) . whether in shell or not.45. dried.05 0303.. meals and pellets of crustaceans..60.00 0303.Cuttle fish (Sepia officinalis.Fish.Cod (Gadus morhua.. Nototodarus spp.Cod (Gadus morhua.Shrimps and prawns . whether in shell or not live.00 0303. including queen scallops.. frozen.Frozen: .. clupea pallasii) .00 0303. including flours.00 0303.Other kg kg kg kg 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg 25% 25% 25% kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% .00 ...00 03.

69.00 . including flours.00 0305.79.62..00 kg 0305.00 03.10.41.20.00 kg kg 15% 15% 15% 15% 15% 0305.Other.00 0305. fit for human consumption: . fresh or chilled . other than sea snails ..Octopus (Octopus spp..Other .Live.00 0304.49.Snalis.61.63.10. fresh or chilled .00 0305.20.00 15% 15% 15% 0305.90.30.00 0303.00 0305.42.Live. meals and pellets of aquatic invertabrates other than crustaceans.59.): .00 0304.00 0304.00 0305.Other kg kg kg 25% 25% 25% kg kg 0305.0303.00 kg kg kg kg 15% 15% 15% 15% 0305.80.00 kg kg kg 0305.06 0305.00 .51..

49.00 0306. natural honey.07 kg kg kg kg 25% 25% 25% 25% kg 25% 0306.39. birds' eggs.59.00 0307.60.00 0307.00 0306.23.00 0307.14.00 0307.00 (As amended by Act No.0306.00 0306.10.00 03.00 0307.31. not elsewhere specified or included .21. 1 of 2002 and No.41.00 0307.12.21.11. 1 of 2003) kg kg kg kg 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% CHAPTER 4 Dairy produce. 9 of 1997.00 0306.00 0307.00 0306.51.00 0307.29.00 0307.00 0306. edible products of animal origin.00 0307.00 0306.00 0307. No.99.22.19.24.13.00 0306.00 0307.91.29.

(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type. 2.05: (a) The term "butter" means natural butter. They are moulded or capable of being moulded. . For the purposes of subheading 0405. For the purpose of heading 04. containing by weight more than 80% whey protein. calculated on the dry matter) (heading 35. Butter does not contain added emulsifiers. by weight of the dry matter. expressed as anhydrous lactose.10.04) or globulins (headings 35. Subheading Notes 1. or (b) Albumins (including concentrates of two or more whey proteins. salted or rancid. (b) A dairy matter content. whey from which all or part of the lactose. This Chapter does not cover: (a) Products obtained from whey.e. food colours. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No.02). neutralising salts and cultures of harmless lactic acid-producing bacteria.Notes 1. containing by weight more than 95% lactose. with a milk fat content of 80% or more but not more than 95% by weight. of at least 70% but not exceeding 85%. proteins or minerals have been removed. (As amended by Act No. whey to which natural whey constituents have been added. calculated on the dry matter (heading 17.90). but may contain sodium chloride. For the purposes of subheading 0404. including canned butter) derived exclusively from milk.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405. of 5% or more.06 provided that they have the three following characteristics: (a) Milkfat content. and products obtained by mixing natural whey constituents. 04. a maximum milk solid-not-fat content of 2% by weight and a maximum water content of 16% by weight. the expression 'modified whey' means products consisting of whey constituents. with a milkfat content of 39% or more but less than 80% by weight.04). whey butter or recombined butter (fresh. i. and (c) 4. 9 of 1997) 2. The expression "milk" means full cream milk or partially or completely skimmed milk. by weight. 3. containing milkfat as the only fat in the product.

10.... when imported in bulk for further processing ..30 0402..In powder.02 .20 04.Milk .30.30. by weight.21. of a fat content....Other .. exceeding 6% .Cream .Other .. products consisting of natural milk constituents..Other ..5%: . litre not kg exceeding 1..Other Whey.Cream (powdered only) .20.Not containing added sugar or other sweetening matter: .Not containing added sugar or other sweetening matter: .Specially prepared for infants .10 0401.. of a fat content.21. by weight.29. granules or other solid forms. whether or not concentrated or containing added sugar or other sweetening matter or favoured or containing added fruit.. by weight.20 litre kg 25% 25% 0401. 1 of 2002) Statistical Unit of Duty Quantity Rate Remarks Heading 04..Other Powerded milk.Specially prepared for infants .Milk ...Cream (powdered only) . by weight exceeding 1% but not exceeding 6%: . exceeding 1.21.Other: .Milk ..30 kg kg kg kg kg 5% 25% free 25% 25% .10 0401..Specially prepared for infants .01 H S Code Description of Goods Milk and cream..10.Cream ..In powder. not concentrated nor containing added sugar or other sweetening matter. not exceeding 1%: .Other Buttermilk.29.Of a fat content by weight..Milk . nuts or cocoa .Cream Milk and cream.. 0401.Other: .20 0402..Specially prepared for infants .20...10 0402.21.20 kg kg free 25% 0402..30 kg kg kg free 25% 25% 0402.Yoghurt .(As amended by Act No.90 0402.10.29.10 0402..Of a fat content.5% .10. kefir and other fermented milk and cream... granules or other solid forms.20 litre kg 25% 25% 0401.. concentrated or containing added sugar or other sweetening matter.29. yogurt.10 0402... whether or not concentrated or containing added sugar or other sweetening matter..10 0401.Cream Of a fat content.. .20 0402. 25% 25% 0402... whether or not containing sugar or other sweetening matter. curdled milk and cream.

03 not elsewhere specified or included.08 0407.Dried .Other Natural honey..00 0406.90.Butter .Other . .00 0406.Whey and modified whey.00 04.30. and curd . 04.10.Other Cheese and curd.. fresh. including whey cheese.Processed cheese. .Other Butter and other fats and oils derivedfrom milk.00 0406.06 0406. moulded.Egg yolks: ..20.90.00 0405.00 0405.00.For hatching . preserved or cooked.00 0403.05 0405.Blue-veined cheese .10 04.Grated or powdered cheese.Other cheese Birds' eggs..90.00 kg kg 25% 25% 04.90 0402. fresh.90 kg kg kg kg 5% . not grated or powdered .91. whether or not containing added sugar or other sweetening matter.00 04. frozen or otherwise preserved..40..10 0402.10.Fresh (unripened or uncured) cheese. whether or not concentrated or containing added sugar or other sweetening matter .Other Birds' eggs.20 0402.Dried . kg kg kg kg free 25% 25% 15% 0403.00 kg kg kg kg kg kg 25% 25% 25% * * * 25% 25% 25% 25% 04. Edible products of animal origin. and egg yolks.10.20.0402. in shell. cooked by steaming or by boiling in water.99.00 .00 0404.91. .00 0406.91.07 0407. not elsewhere specified or included. ..00. not in shell. dried.90.10.Dairy spreads .Other: ..04 kg kg 25% 25% 0404. of all kinds . dairy spreads.

00 0408. elephant. (b) Hides or skins (including furskins) other than goods of heading 05.00 15% kg kg 04. liquid or dried).00 0410.00 0408.00 0409. the expression "horsehair" means hair of the manes or tails of equine or bovine animals. hippopotamus.1 of 1998. 1 of 2002) . For the purposes of heading 05.00.11 (Chapter 41 or 43).00 0408. Throughout the Nomenclature.11. and animal blood. whole and pieces thereof.09 04.91. (c) Animal textile materials.kg 0408. or (d) Prepared knots or tufts for broom or brush making (heading 96. narwhal and wild boar tusks. 4. Throughout the Nomenclature.01. other than horsehair and horsehair waste (Section XI).03). 1 of 2002) CHAPTER 5 Products of animal origin. No 4 of 1999 and No.05 and parings and similar waste of raw hides or skins of heading 05. 3 of 2000 and No. 3.99. the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.10 15% 15% 15% 15% 25% 25% kg kg kg kg * 25% or K850 per kg whichever is the greater (As amended by Act No. 2. not elsewhere specified or included Notes 1.19. (As amended by Act No. This Chapter does not cover: (a) Edible products (other than guts.00. rhinoceros horns and the teeth of all animals are regarded as "ivory". bladders and stomachs of animals. walrus.

Other Skins and other parts of birds. feathers and parts of feathers (whether or not with trimmed edges) and down.Feathers of a kind used for stuffing. 0503.04 0504.. dried or smoked. defatted. powder and waste of feathers or parts of feathers. .10.90.90..02 H S Code 0501.20 0504.05 0505...06 0506.10 0506.00 .Heading 05.Other Bones and horn-cores. chilled.00.. unworked.00.00..90.01 05.90 05...00 0505.Other waste.00.00 0506.00 .. hogs' or boars' bristles and hair.Other .90 Heading Guts.03 Pigs'. kg kg kg 15% 15% 15% 05. . waste of such bristles or hair. down . simply prepared (but not cut to shape). 0502. bladders and stomachs of animals (other than fish). frozen. unworked. .00 05. in brine. fresh.Bone meal . powder and waste of these products. not further worked than cleaned. Statistical Unit of Duty Quantity Rate Remarks kg 25% 05. with their feathers or down. whether or not washed or scoured.Other kg kg kg 15% 15% 15% kg kg 15% 15% kg 5% kg kg Statistical 5% 5% .Other sausage casings .10 0504. waste of human hair.90. treated with acid or degelatinised. salted. badger hair and other brush making hair.00 Description of Goods Human hair.Ossein and bones treated with acid .00 Horsehairaand horsehair withoutwhether or not put up as layer with or supporting material. disinfected or treated for preservation.Hogs casings .10.00.. whole and pieces thereof.Pigs'. hogs' or boars' bristles and hair and waste thereof 0502.10.

Animal products not elsewhere specified or included. shells of molluscs. unworked or simply prepared but not cut to shape. unfit for human consumption.90 0511.00 0511. fresh. powder and waste of these products.Other . 3 of 2000) Section II .90.Other .Other Unit of Quantity Duty Rate Remarks kg kg kg 25% 25% 15% kg kg 15% 15% kg free kg kg kg kg free 5% 5% 5% (As amended by Act No. frozen or otherwise provisionally preserved. unworked or simply prepared but not cut to shape.Other . molluscs or other aquatic invertebrates.10 0511.Fish waste . antlers.Ivory. unworked or simply prepared but not otherwise worked.10 0511.00 0510. . powder and waste thereof...H S Code 05. whether or not dried.99.00. dead animals of Chapter 1 to 3.10 Description of Goods Ivory. tortoise-shell.00.Animal embryos . nails.10 0509.Other Coral and similar materials. crustaceans or echinoderms and cuttle-bone.. whalebone and whalebone hair. Natural sponges of animal origin.00 05.00 05. cantharides.91.Bovine semen . . chilled.00 0508..09 05. Ambergris..11 0511.. 9 of 1997 and No. hooves.08 0507..Products of fish or crustaceans. glands and other animal products used in the preparation of pharmaceutical products. horns. ivory powder and waste ... dead animals of Chapter 3 . bile.10. civet and musk.91. claws and beaks.00 0507.10.99.07 05..00. castoreum.

12 .Roses.02 0602. onions. 2. crowns and rhizomes.Other Cut flowers and flower buds of a kind suitable for bouquets or for Remarks 0601.01. shrubs and bushes. . However.Rhododendrons and azaleas. corms.01. this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or ornamental use.03 or 06. Any reference in heading 06. dormant . bulbs.10. floral baskets. mushrooms spawns. in growth or in flower.00 0602. crowns and rhizomes. corms Other live plants (including their roots). chicory plants and roots. tuberous roots.03 - 5% 5% 5% .Bulbs.10. grafted or not.04 to goods of any kind shall be construed as including a reference to bouquets. nevertheless it does not include potatoes. dormant. grafted or not .01 H S Code Description of Goods Bulbs. tubers. chicory plants and roots other than roots of heading No.00 - 5% 5% 0602. (As amended by Act No. cuttings and slips. tubers. 1 of 2002) Statistical Unit of Duty Quantity Rate Heading 06.20.Unrooted cuttings and slips . in growth or in flower.Bulbs. 12. shallots. wreaths and similar articles made wholly or partly of goods of that kind. tuberous roots.00 - 25% 06.00 0602. cut flowers and ornamental foliage Notes 1.30. garlic or other products of Chapter 7. these headings do not include collages or similar decorative plaques of heading 97. tubers.90. corms. grafted or not . of kinds which bear edible fruit or nuts .00 06.20.VEGETABLE PRODUCTS Note 1.40. roots and the like.Trees. tuberous roots. crowns and rhizomes. Subject to the second part of heading 06. account not being taken of accessories of other materials. CHAPTER 6 Live trees and other plants.00 0602.00 - 25% 0601. 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.

. bleached.Other (As amended by Act No. dried. fresh. 4 of 2005) 25% 25% 25% 25% 25% .Fresh 0604. bleached.ornamental purposes.00 .Mosses and lichens .00 . dyed. 0603.Other 06.Other 0604.Fresh 0603.04 Foliage. impregnated or otherwise prepared. mosses and lichens.99. impregnated or otherwise prepared. and grasses.00 . Act No. 0604.10. branches and other parts of plants.1 of 1998. without flowers or flower buds. dried.00 .00 .4 of 1999 and No.. dyed.10. being goods of a kind suitable for bouquets or ornamental purposes.91. fresh.90.

04 07.14. This Chapter does not cover forage products of heading No.03 07.12 covers all dried vegetables of the kinds falling in headings 07.Cauliflowers and headed brocoli 0704.10. dried or crushed or ground fruits of the genus Capisicum of the genus Pimenta are excluded from this Chapter (heading 09.20.).19. powder.Other kg kg kg 25% 25% 25% kg kg kg 25% 25% 25% kg kg 25% 25% .00 .04). (As amended by Act No. tarragon.Garlic 0703. olives.. fresh or chilled.00 .CHAPTER 7 Edible vegetables and certain roots and tubers Notes 1. fresh or chilled.20. leeks and other alliaceous vegetables.Onions and shallots 0703.90. . parsley. shelled (heading 07. aubergines.13 (heading 11.Leeks and other alliaceous vegetables Cabbages. (d) Flour. 1 of 2002) Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% 25% 25% Heading 07.00 .00 .Seed 0701.00. chervil.04.Cabbage lettuce (head lettuce) 0705.00 .11. 2.00 . (c) Flour. Heading 07.00 . flakes. However. garlic. Onions.Brussels sprouts 0704. fennel. shallots.00 . other than (a) Dried leguminous vegetables. fresh or chilled.02 to 11.11 and 07. fresh or chilled 0703. pumpkins. capers marrows. (b) Sweet corn in the forms specified in headings 11. 12.01 to 07. cauliflowers.12 the word "vegetable" includes edible mushrooms.Lettuce 0705.11.07.90.05). 07. 0701. fresh or chilled.90.05 Potatoes..Other 0702. 0704. sweet corn (Zea mays var. kohlrabi kale and similar edible brassicas.00 Tomatoes.10. truffles. fruits of the genus Capsicum or of the genus Pimenta. In headings 07.Other Lettuce (Lactuca sativa) and chicory (Cichorium spp. meal and powder of the dried leguminous vegetables of heading 07.01 H S Code Description of Goods 07. granules and pellets of potatoes (heading 11. 4.10. cress and sweet marjoram (Majorana hortensis or Origanum majorana). meal. saccharata).10.13).09.00 .00 . 3.02 07.06).

40.Beans (Vigna spp.00 .09 07.Mushrooms and truffles 0709. fresh or chilled 0706.Carrots and turnips 0706. fresh or chilled.Other Vegetables (uncooked or cooked by steaming or boiling in water) frozen.08 .11 .40.22.Mixtures of vegetables Vegetables provisionally preserved kg kg 25% 25% kg kg kg 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 07.10.00 .90.Peas (Pisum sativum) 0710.Fruits of the genus Capsicum or of the genus Pimenta 0709.Sweet corn 0710.10 kg 25% kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 07.21.20.00 Spinach.00 Cucumbers and gherkins.90. Leguminous vegetables.10.21.07 07.00 . shelled or unshelled 0710..00 .70. Phaseolus spp.Aubergines (egg-plants) 0709.) 0708. shelled or unshelled. radishes and similar edible roots.00 .07.00 .00 . fresh or chilled.00 ...Witloof chicory (cichorium intybus var foliosum) 0705..59. salsify..Peas (Pisum sativum) 0708.Other Carrots.Other leguminous vegetables Other vegetables. fresh or chilled.Other vegetables 0710..Other 0707.00 .Potatoes .90. turnips.Celery other than celeriac .20.29.90.29. 0708.00 . celeriac..Mushrooms of the genus agariccus 0709.Truffles 0709.00 .00 .00 . New Zealand spinach and orache spinach (garden spinach) 0710. 0710.60.Chicory 0705.Globe artichokes 0709. Phaseolus spp. salad beetroot.52.Other 0710.10.00 .) 0710.Spinach.. 0709.Leguminous vegetables.00..00 --Other 0709.10.00 .30. New Zealand spinach and orache spinach (garden spinach) 0709.00 .80.00 .00 .30.00 .51.Asparagus 0709.00 .00 .00 .06 07.Beans (Vigna spp.00 .

Seeds for planting or sowing only .Cucumbers and gherkins -Mushrooms and truffles: --Mushrooms of the genus Agaricus --Other .. .10 0713.33.90 0713.In bulk .0711. (Tremella spp.Other 0712.Other 07.00 0711.13 0713. sliced..10 0712.00 .90. but unsuitable in that state for immediate consumption. cut.40.Mushrooms.Chickpeas (garbanzos) .Seeds for planting or sowing only .10..00 .00 0711.00 .10 0713.Onions . Phaseolus spp. but not further prepared. mixtures of vegetables Dried vegetables.) .In bulk 0712..10 Dried leguminous vegetables.Beans (Vigna spp.00 0711.Beans of the species Vigna mungo (L..90 0713. by sulphur dioxide gas.20. .32..Wood ears (Auricularia spp...) 0712.Other .Jelly fungi (Tremellar spp.).90..Capers . whole. shelled.31.59.51..Other ... wood ears (Auricularia spp..20.12 0712.00 0711.) Hepper or Vigna radiata (L.. in sulphur water or in other preservative solutions). broken or in powder. in brine.39..20.20.00 0711.90.) 0712..10.20.00 . .31.. whether or not skinned or split..10 . jelly fungi....Other .Seeds for planting or sowing kg kg kg kg 5% 25% 5% 25% kg 5% .Other vegetables..Peas (Pisum sativum) .00 0711..) and truffles: kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 0712.10.) Wilczek ..90 (for example..00 07..Olives ...Onions .90 .30.Mushrooms of the genus Agaricus 0712.

40.90 .Seeds for planting or sowing only 0713.10 . Vicia faba var.Other .90.Other ..90 .Other .Other .39..14 only 0713.90 ..Other. equina.10 .. Jerusalem artichokes..1 of 1998.Other 0713.90 .Other . whether or not sliced or in the form of pellets.20. 0713.Seeds for planting or sowing only 0713..90 ..Seeds for planting or sowing only 0713.. No...10 .10.Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713....4 of 1999 and No.Kidney beans including white pea beans (Phaseolus vulgaris).1 of 2002) . chilled..90 . fresh.Fresh or chilled 0714.Seeds for planting or sowing only 0713..Sweet potatoes 0714.10 .Other .20. 0714.Seeds for planting or sowing only 0713.90.31.10 ... ...90 .10 ..90..Other Manioc.Seeds for planting only 0713. salep....Fresh or chilled 0714.Other .10 . sago pith.....10.50.Lentils 0713.90 .33.33.Other 0713.Other .Other kg 25% kg kg 5% 25% kg kg kg kg kg kg 5% 25% 5% 25% 5% 25% kg kg kg kg 5% 25% 5% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% (As amended by Act No.. major) and horse beans (Vicia faba var..07. sweet potatoes and similar roots and tubers with high starch or inulin content..32.Manioc (Cassava) 0714..10 ..32. frozen or dried...90 .40.10 .90..Fresh or chilled 0714..Broad beans (Vicia faba var.39. minor) 0713.50..90 ... arrowroot..

sulphuring.00 0801. fresh or dried. fresh or dried.11.10 0801.Desiccated -. or treated for the following purposes (a) For additional preservation or stabilisation (e. by moderate heat treatment.g.21.10 0801.31.90 0801.90 0801. (b) To improve or maintain their appearance (e.22..In shell -. the addition of sorbic acid or potassium sorbate).Brazil nuts . Dried fruit or dried nuts of this Chapter may be partially rehydrated.31. whether or not shelled or peeled.CHAPTER 8 Edible fruit and nuts.90 0801. 2. .Dried -.Other -.Coconuts .32.Dried -.10 0802.10 0801.01 0801. by the addition of vegetable oil or small quantities of glucose syrup).Other -.90 08.In shells -..10 0801..Other Other nuts.Cashew nuts .21. Brazil nuts and cashew nuts.90 0801. .10 0801. Chilled fruits and nuts are to be classified in the same headings as the corresponding fruits and nuts.Other .Shelled Statistical Unit of Duty Quantity Rate Remarks kg kg kg 25% 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg 25% 25% .Shelled -.Other -. Heading H S Code 08.. peel of citrus fruit or melons Notes 1..32..19.Dried -. whether or not shelled or peeled.90 Description of Goods Coconuts.In shells: --Dried -.Almonds: -.Other .11.02 0802.11.g. Provided that they retain the character of dried fruits or dried nuts. 3.Other .19.Shelled -.Dried . This Chapter does not cover inedible nuts or fruits.22.Dried -..

10 -.Other -.Fresh -.Pineapples -.Dried 0802.Dried 0802. pineapples.90 -. guavas.Fresh -.31.Other -.90 -.10 or dried.20.03 0802.30.Dried 0802.Dried -.Other -.Walnuts: -.Fresh -.05 Dates.): -.10 0804. mangoes and mangosteens fresh or dried -.20.50.90 -.10 0804.08. fresh 0803.20.10 -.21.20 0804.22.50.Other -.Fresh -.04.Dried 0802.Shelled 0802. figs.30.90 -.10 0804.90.50.20 0804.90.10.90 -.40.Fresh -.Fresh -.Dried Citrus fruit. 0803.10. fresh or dried -.Dried -.Dried 0802.90 -.10 -.00.10 -.10 -.04. avocadoes.04 0804.Avocadoes: -.10 08.10 -.Hazalnuts or filberts (corylus spp.90 -.22.Dried 0802.Dried 0802.10 0804.12.21.20 0804.Chestnuts (castanea spp.Dates -.Dried Guavas.31.Other 0802.00.Other -.10 0804.40.12.20 -.Dried kg kg 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 08. mangoes and mangosteens: -.In shells 0802.Figs -.): 0802.20 0804.Pistachios: 0802.Other Bananas.Dried -.In shells 0802.10 -. including plantains.Orangee kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .Other -.

. fresh or dried.06 08.40. including nectarines 0809.19.10 -.90.90 .00 .Cherries 0809.20.Fresh 0806.Dried Grapes.10.Fresh -.10.00 .90. cherries.30. 0809.10 0805.Papaws (papayas) Apples.00 .09 08.00 .00 .Dried -. blackberries.10 -.00 .Other 0807.20.20.20 -.10 .00 .Lemons (citrus limon.Fresh 0805.Raspberries.Other kg kg kg kg kg 25% 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .20.20.Other kg kg 25% 25% kg kg 25% 25% kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 08.40.grapefruit -.90.Apples 0808.40.20 -.30.00 .Black.10.20.10.Pears and quinces Apricots. fresh.20.10 0805. pears and quinces.00 .0805.Mandarins (including tangerines and satsumas). 0810.40. clementines.Strawberries 0810.30.10.00 . bilberries and other fruits of the genus Vaccinium 0810. 0808.00 . fresh.Kiwifruit 0810. peaches (including nectarines).10 0805. citrus limonum) and 0805. wilkings and similar citrus hybrids: 0805.00 .Plums and sloes Other fruit.Durians 0810. fresh .00 .Watermelons 0807. white or red currants and gooseberries 0810.60.Dried Melons (including watermelons) and papaws (papayas).30.07 08.Fresh 0805.Melons (including watermelons) 0807.Peaches.00 . fresh.10.Dried -. mulberries and loganberries 0810.Fresh -.00 .20 0805.Apricots 0809. 0806.Cranberries..20 limes (citrus aurantifolia) -.00 .00 . plums and sloes.Dried -.Dried -.Fresh 0805.08 08.11.00 .50.

Prunes 0813.14 0814.08.20.Rasberries.1 of 2002) kg kg 25% 25% .00 . in sulphur water or in other preservative solutions.90.Other kg 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 08.Mixtures of nuts or dried fruits of this Chapter Peels of citrus fruit or melons (including watermelons).Other Fruit.12 0812. in brine.Cherries kg kg 25% 25% kg 25% kg 25% 08.Other fruit 0813.00.00 Fruit and nuts. by sulphur dioxide gas.30.13 0812. 08. mulberries.40.00 0811.Apricots 0813. 0813.00 0811. loganberries.00 .10 0814.00 . blackberries. frozen. dried.10. -.00 08.11 0811.Other Fruit and nuts.10. provisionally preserved (for example. .Apples 0813.00. other than that of headings Nos.90 (As amended by Act No. . fresh.50.00 .90.Fresh -.20. in sulphur water or in other preservative solutions).06.4 of 1999 and No. uncooked or cooked by steaming or boiling in water. white or red currants and gooseberries . mixtures of nuts or dried fruit of this Chapter.01 to 08.00 .10. dried. but unsuitable in that state for immediate consumption.00 . black. or provisionally preserved in brine. frozen. whether or not containing added sugar or other sweetening matter.Strawberries .

12.Not in bulk ..90... (As amended by Act No.10 0901. Otherwise such mixtures are not classified in this Chapter. not roasted . roasted .Not in bulk . tea. coffee husks and skins.02 0902...00 0901.20 0901.11.In bulk ..Decaffeinated ..10.Decaffeinated . maté and spices Notes 1..20 0901. whether or not flavoured .Coffee.22.Not dcaffeinated .10 0902.. whether or not roasted or decaffeinated. The addition of other substances to the products of headings 09. those constituting mixed condiments or mixed seasonings are classified in heading 21.22. coffee substitutes containing coffee in any proportion.Coffee. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12..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.In bulk .20 0901.Other Statistical Unit of Duty Quantity Rate Remarks kg kg kg 25% 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% kg 25% kg 25% .Not decaffeinated .Green tea (not fermented) in immediate packings of a content not exceeding 3kg .CHAPTER 9 Coffee.10 0901. 1 of 2002) Heading H S Code 09.12.11.In bulk .00 0902.03..00 09.20.Other Tea.10 0901...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. Mixtures of the products of headings 09. . 2..21..Other green tea (not fermented) .In immediate packing of a content exceeding 3kg but less than 5kg .Not in bulk .01 0901.20.90 Description of Goods Coffee...21..10..

30..Neither crushed nor ground kg 0906.00 . juniper berries.03 0902. 0908.00.10 . cumin or caraway.00 . bay leaves.11. 0909.40.Seeds of caraway kg 0909.20.00 . badian.10.Saffron kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .20.05 09.10 .. juniper berries kg Ginger.Nutmeg kg 0908.Neither crushed nor ground kg 0904. fennel.07 09. kg Cinnamon and cinnamon-tree flowers. curry and other spices.00 .Seeds of coriander kg 0909. coriander.00 .40.Crushed or ground kg 0904.09 09. in immediate packings of a content not exceeding 3kg .12. turmeric (curcuma).Mace kg 0908.30.00 . 0903.20 .Ginger kg 0910.40. 0906..00 ..Cardamoms kg Seeds of anise. mace and cardamoms.30.10..00 .00. thyme.00 Cloves (whole fruit.In immediate packings of a content exceeding 3kg but less than 5kg 0902.20.06 09.10.Black tea (fermented) and partly fermented tea..Crushed or ground kg 0907.00 . 0910. cloves and stems).Fruits of the genus Capsicum or of kg the genus Pimenta.Other black tea (fermented) and other partly fermented tea 0902.08 09.50..00 Vanilla.Other Maté. .90 .Not in bulk kg 25% kg 25% kg kg kg 25% 25% 25% 09.Seeds of cumin kg 0909.Seeds of fennel.In bulk 0903.00.00 .00 .00 .Pepper 0904.00.10 Pepper of the genus Piper. died or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.00 .Seeds of anise or badian kg 0909.10.00 .20.09.00 .04 09.00 . dried or crushed or ground 0905.... kg Nutmeg.20. saffron.

bay leaves 0910.Mixtures referred to in Note 1 (b) to this Chapter 0910.Turmeric (curcuma) 0910.Other spices 0910.99.00 .00 .Thyme..0910.00 .91.00 .Other kg kg kg kg kg 25% 25% 25% 25% 25% .50.Curry .30..00 .40.

00 .00 Grain sorghum. The Chapter does not cover grains which have been hulled or otherwise worked.00 .05 Maize (corn). milled.Husked (brown) rice 1006.Other . rice. other cereals.00 Oats.. 10. glazed.Broken rice 10.00 . 1005.CHAPTER 10 Cereals Notes 1.90. 10. 1008. Subheading Note 1.20.30.06..Other Rye..00 .Other 10...00 .00 .00 .10.Canary seed 1008. Heading 10..10.10.10 1001.00 Description of Goods Wheat and meslin.Durum wheat .00 . 1006.Semi-milled or wholly milled rice.90 1002.10 .Millet 1008.05 does not cover sweet corn (Chapter 7).90. .90 .03 Barley. whether or not polished or glazed 1006.90 1001.10 1001.04 1004.10. polished. Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 5% 15% 5% 15% 15% 5% 15% 15% 5% 15% 5% 5% 5% 5% 5% 10. millet and canary seed.For planting or sowing only .. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present.Other .Other cereals (As amended by Act No.. whether or not in the ear or on the stalk.Rice in the husk (paddy or rough) 1006.90. husked.00.10. 4 of 2005) kg kg kg kg 5% 5% 5% 5% . However.07 1007.00.. 1 of 2002) Heading H S Code 10.Buckwheat 1008.00 .90.02 10. (b) (As amended by Act No.Other 10.20. 1003. 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.30.00.08 Buckwheat.00.For planting or sowing only 1003.Seed 1005.For planting or sowing only .00 ..00.01 1001.. parboiled or broken remains classified in heading 10.06 Rice..40. 2.

Otherwise. by weight. meals or starches of heading 19. starches. . Maize (corn) and grain sorghum Rice . Oats . or (f) Starches having the character of perfumery. 45% 45% 45% 45% 45% 45% 2. the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains.04 or 20. . of heading 20.5% 3% 5% 2% 1. (d) Vegetables.. cosmetic or toilet preparations (Chapter 33). .01. . . (B) Products falling within this Chapter under the above provisions shall be classified in heading 11. than shown against the cereal concerned. .CHAPTER 11 Products of the milling industry. (b) In the case of other cereal products. . in flakes or ground is always classified in heading 11.6% 4% 80% 80% 80% 80% 80% (microns) (5) 90% - 3. 2. wheat gluten Notes 1. Barley . whole.01 11.03...25mm.. groats.02.00.03 or 11. Buckwheat. (e) Pharmaceutical products (Chapter 30). This Chapter does not cover (a) Roasted malt put up as coffee substitutes (heading 09.. . . .... ... . (As amended by Act No. .. Heading 11.01..04.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less. of which (a) In the case of maize (corn) products.01 or 11.04. Statistical Unit of Duty Quantity Rate Remarks kg * Cereal flours other than of wheat or meslin. prepared or preserved. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have.... (c) Corn flakes or other products of heading 19.01).05. 20. malt. they fall in heading 11. For the purposes of heading 11. However. 1 of 2002) Starch Content (2) Ash content (3) Rate of passage through a sieve with an aperture of 315 micrometres 500 (microns) micrometres (4) Cereal (1) Wheat and rye . by weight on the dry product (a) (b) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2). at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1..02 H S Code 1101.. at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm. .01 to 21. . they fall in heading 23. (b) Prepared flours. . Inulin.Otherwise. and An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).. germ of cereals. flattened.00 Description of Goods Wheat or meslin flour.04.

.90. meal.05 11..Of maize (corn) 1103.00 1102.00 . whole.Of wheat kg kg kg kg * 15% 15% 15% kg 15% * 25% or k1000 per kg whichever is the greater 11. 07. rolled.Maize (corn) flour .Of maize (corn) 1104.11.00 1102.00 . pearled..Flour.12. rolled.06.06 1103.Of rice 1104.20 ..23.1102.90 . 07. ..13.Of other cereals .Rolled or flaked grains 1104.00 .14 or of the kg kg 15% 15% kg kg kg 15% 15% 15% kg kg kg kg 15% 15% 15% 15% kg kg kg kg kg 15% 15% 15% 15% 15% kg kg 15% 15% ..30..Of other cereals 1103.Rye flour . flaked or ground Flour.00 .10 .19.Of rice 1103.Pellets .. granules and pellets of potatoes. except rice of heading No.00 .19. meal and powder of the dried leguminous vegetables of heading No.10.29.Other worked grains (for example hulled.04 11. sliced or kibbled).Of oats 1104.10 .22..19.20 ..29.00 .Of maize (corn) 1103.29.Of maize (corn) . whole.00 . flakes. pearled.Of other cereals 1104.Of oats ...03 .90 .00 1102.00 11. germ of cereals.Of rice 1104. granules and pellets Flour. flaked. of sago or of roots or tubers of heading No.. 10. hulled..Other 1104. 1105.Germ of cereals.00 ..00 .29.10.Other Cereal groats.90 ..20.10 .13...Flakes. powder. rolled..30.29.19.Other .Of other cereals 1104. .20... meal and pellets. sliced or kibbled) 1104. meal and powder 1105. flaked or ground.Groats and meal 1103.Other Cereal grains otherwise worked (for example.....Rice flour .

07.Of the products of Chapter 8 Malt.Starches 1108.Malted millet or sorghum 1107.Other Starches.00 . 3 of 2000 and No.10.Malted barley 1107. inulin.00 ..08 11.10.00 .00..90 ..Maize (corn) starch 1108...Potato starch 1108.Malted oats or rye 1107.00 ...11.. 1106.Of the dried leguminous vegetables of heading No.20 ..11.20.10 ..30 .1 of 2002) .Inulin 1109.09 kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% (As amended by Act No.10.20 ....00 . No..20.20.20.Wheat starch 1108...10.10..19.13.00 . .4 of 1999.12.00 Wheat gluten..Other starches 1108.14.13 1106.20.Malted millet or sorghum 1107.90 . 9 of 1997.00 . No..Roasted 1107.. . whether or not roasted.Malted oats or rye 1107.10 .Not roasted 1107.07 products of Chapter 8. 07.1 of 1998.Other .Malted barley 1107.00 . 1106. No. kg kg kg 15% 15% 15% kg kg kg kg kg kg kg kg 5% 15% 15% 15% 15% 15% 15% 15% 11.14. whether or not dried.30..00 .20.Manioc (cassava) starch 1108.30 .Of sago or of roots or tubers of heading No.

Statistical Unit of Duty Quantity Rate Remarks kg 15% Ground-nuts. 3. however. sage and wormwood. 5. the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic content of less than 2% by weight and yeilding a solid component which contains less than 30 micromoles of glucosinolates per gram.00.02 H S Code 1201." Heading 12. (a) Leguminous vegetables or sweet corn (Chapter 7). seeds and fruit. For the purposes of heading 12. castor oil seeds. For the purposes of heading 12. . For the purposes of subheading 1205.09 does not. Heading 12. Headings 12. Heading 12.02. or (c) Insecticides. grass and other herbage seeds. borage. liquorice. poppy seeds and shea nuts (karite nuts). It does not. (b) Spices or other products of Chapter 9. industrial or medicinal plants.05 Subheading Notes 1. seeds of ornamental flowers. Heading 12. fungicides.00 Description of Goods Soya beans. miscellaneous grains. straw and fodder Notes 1. all spices of mint. ginseng. It does not apply to products of heading 08.12. apply to the following even if for sowing. herbicides. mustard seeds. the term "seaweeds and other algae" does not include (a) Dead single-cell micro-organisms of heading 21. not roasted or otherwise cooked. cosmetic or toilet preparations of Chapter 33. apply to (a) Medicaments of Chapter 30.01 or 31.00. hyssop. (As amended by Act No.02. seeds or forest trees.11 does not. apply to residues of heading 23. inter alia.01 or 08.01 12. disinfectants or similar products of heading 38.09. 1 of 2002) Heading 12. or (d) Products of heading 12. rue. seeds of fruit trees. or (c) Fertilisers of heading 31.11 applies.02 or to olives (Chapter 7 or Chapter 20). inter alia. 2.10. whether or not broken. however.08 applies not only to non-deffated 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.08.04 to 23. cotton seeds. to palm nuts and kernels. seeds of vetches (other than those of the species icia faba) or of lupines are to be regarded as "seeds of a kind used for sowing. safflower seeds. sesamum seeds.07 or 12.07 applies. whether or not shelled or broken.CHAPTER 12 Oil seeds and oleaginous fruits. beet seeds. basil. (b) Perfumery.11 4. (c) Cereals (Chapter 10). vegetable seeds. rosemary. to the following plants or parts thereof. however.01 to 12. (b) Cultures of micro-organisms of heading 30.06.

00..Poppy seeds 1207.Other 1205.Lucerne (alfalfa) seed . whether or not broken.Timothy grass seed Other .25.90.Beet seed .Rye grass (Lolium multiflorum lam.99. Other oil seeds and oleaginous fruits..10.00 .00 1208.00.00 1209.30.00 1209.) seed .00 .99.30.Of soya beans . . 1204..Sesamum seeds 1207.91.21..08 1208.05 12. fruit and spores.) seed ..40.23.20.00 1209.In shell 1202.Fescue seed .00 Linseed.22.) seed .10.Seeds of forage plants: .Other Seeds.00.00 .00 .00 1209..00 1209.Castor oil seeds 1207. . Lolium perene L.Other Flours and meals of oil seeds or oleaginous fruits.00 12.00 1206.Cotton seeds 1207.Low ericic acid rape or colza 1205.10.Safflower seeds .10.00 12.20.07 1202.Other 1207.10. other than those of mustard. 1207.Other .00 kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 5% 1209.00 . whether or not broken 1203.Other Hop cones.00 1209.06 12.00 Rape or colza seeds..Seeds of herbaceous plants cultivated principally for their flowers ..00 .Kentucky blue grass (Poa pratensis L.Mustard seeds 1207. whether seeds broken.50.00 .12.00 Sunflower seeds. powdered or in the form kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% 12.00 .00 ..09 kg kg 15% 15% 1209.03 12.Shelled. whether or not ground. whether or not broken.00 . or not 1205.Vegetable seeds .29.91.00 1209. of a kind used for sowing.10 kg kg 5% 5% .60.04 12.00.Palm nuts and kernels 1207. fresh or dried.Clover (Trifolium spp.00 1209.00 .00 Copra.24.00 1209.. .90. whether or not broken.26.

fresh.00 .Other 1212. forage kale.00 . 1210. seaweeds and other algae.Hop cones. lucerne (alfalfa).11 12.Seaweeds and other algae 1212. clover.Locust beans. of a kind used primarily in perfumery.00.Coca leaf 1211. pressed or in the form of pellets.10.Lucerne (alfalfa) meal and pellets kg kg 15% 15% kg kg kg kg kg 5% 5% 25% 25% 5% kg kg kg 15% 15% 15% 12.20. whether or not ground. fresh or dried.12. hay. lupines. 1212.Liquorice roots 1211. not elsewhere specified or included.00 Cereal straw and husks.10. whether or not chopped. crushed or powdered.Ginseng roots 1211. chilled.00 . frozen or dried.00 .10.Poppy straw 1211. fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus ativum) of a kind used primarily for human consumption. whether or not cut. fungicidal.40.Apricot. including locust bean seeds 1212. lupulin Plants and parts of plants (including seeds and fruits).00 .14 kg 15% .10. whether or not in the form of pellets.00 . in pharmacy or for insecticidal.Sugar beet 1212. vetches and similar forage products. ground. peach including nectarine or plum stones and kernels .00 .30.30. ground. lupulin. sainfoin.Other Locust beans. 1214.90.. 1211.99..13 kg kg kg 15% 15% 15% 12.00 .91. Swedes.12 of pellets.Hop cones. sugar beet and sugar cane.Other 1213.20. powdered or in the form of pellets. or similar purposes.00 .00 . neither ground nor powdered nor in the form of pellets 1210.00 . mangolds. fodder roots.00 .20.00 . unprepared.

Other Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% free 5% kg kg kg kg kg 5% 5% 5% 5% 5% .02 applies. 9 of 1997. 1 of 2002. (g) Medicaments of headings 30.14. (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22).Of pyrethrum or of the roots of plants containing rotenone . tea or mate (heading 21.39).00 1302.1214. pectic substances. concretes. . glycyrrhizin and other products of headings 29.10. guayule. gutta-percha. 40. resinoids.Opium .Vegetables saps and extracts .20.04).12.01).Lac .90. pectinates and pectates.00 1302.agar and other mucilages and thickeners.. whether or not modified.. to liquorice extract of pyrethrum.03).00 .. (h) Tanning or dyeing extracts (headings 32.01 or 32.03 or 30. . (As amended by Act No. agar. absolutes. (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29. (b) Malt extract (heading 19.1 of 2002) Heading 13.00 1301.04 or blood-grouping reagents (heading 30. balata.13. derived from vegetable products.19.Other kg 15% (As amended by Act No.01). gum-resins and oleoresins (for example. Heading 13. (e) Camphor.00 1302. The heading does not apply to (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.Of liquorice .06). (c) Extracts of coffee. extracted oleoresins.Of hops . inter alia.. (i) Essential oils. natural gums. chicle or similar natural gums (heading No.Gum Arabic .14 or 29. resins. aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for manufacture of beverages (Chapter 33).01 H S Code 1301..00 1301.01). gums. 4 of 2005 ) CHAPTER 13 Lac. extract of aloes and opium. 1 of 2003 and No. No.90.02 1302. resins and other vegetable saps and extracts Note 1. extract of hops.00 1302.00 Description of Goods Lac.00 13.Other Vegetable saps and extracts.38.11. No. balsams). or (ij) Natural rubber.

. whether or not modified.. 4 of 2005 ) . 9 of 1997. No.00 .Mucilages and thickeners.. derived from locust beans. locust bean seeds or guar seeds.00 . pectinates and pectates . 3 of 2000. No. whether or not modified. derived from vegetable products 1302.32.00 .Other kg 5% kg kg 5% 5% kg 5% (As amended by Act No.39.31.00 .Mucilages and thickeners.Agar-agar 1302.1302.20. 1 of 2002 and No.Pectic substances. 1302.

osier. (As amended by Act No. sawn lengthwise.05). however prepared.00 1401.CHAPTER 14 Vegetables plaiting materials.00 1404.Raw vegetable materials of a kind used primarily in dyeing or tanning .00 1404.01 applies. and lime bark). Heading 14. .10. to rattan cores and to drawn or split rattans. reeds and the like. rounded at the ends. rushes. kapok. to bamboos (whether or not split. polished or dyed).00 14.00 1401.Other Statistical Unit of Duty Quantity Rate Remarks kg kg kg 15% 15% 15% kg 15% kg kg kg 15% 15% 15% (As amended by Act No.90. reeds. inter alia. Vegetable products not elsewhere specified or included.Rattans . Heading 14.00 Description of Goods Vegetable materials of a kind used primarily for plaiting (for example. couch-grass and istle).20. bleached. 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. cleaned. 3.01 1401.03). vegetable products not elsewhere specified or included Notes 1. whether or not put up as a layer with or without supporting material.03 14. cut to length. 1 of 2002) . split osier. vegetable hair and eel-grass). 2. broomcorn. bamboos.03 does not apply to prepared knots or tufts for broom or brush making (heading 96. rattans.04).02 does not apply to wood wool (heading 44.Other Vegetable materials of a kind used primarily as stuffing or as padding (for example. 4. Heading 14. whether or not in hanks or bundles. Vegetable materials of a kind used primarily in brooms or in brushes (for example. bleached or dyed cereal straw. piassava.90.04 1404. Bamboos . or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 1 of 2002) Heading H S Code 14.02 14. rendered non inflammable.10.Cotton linters .20. raffia. The heading does not apply to chipwood (heading 44.

(b) Cocoa butter. (e) Fatty acids.02 15. 02.03 Lard stearin.10.09. Statistical Unit of Duty Quantity Rate Remarks kg 5% kg 5% 5% 503. oleostearin. paints.Section III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS. Heading 15. of fish or marine mammals. 15. 1 of 2002) Heading H S Code 15. not emulsified or mixed or otherwise prepared.03 1501. soap.04 Fats and oils and their fractions. PREPARED EDIBLE FATS. lard oil.03 Fats of bovine animals. 4. 3. Heading 15.19.00 kg 15.01 15. cosmetic or toilet preparations. other than those of heading No. Subheading Notes 1. 2.04 to 23.00 . prepared waxes. merely denatured.11. 1504.18 does not cover fats or oils or their fractions.Fish-liver oils and their fractions litre 5% . (c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21). which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. (As amended by Act No. varnishes. perfumery.09 does not apply to oils obtained from olives by solvent extraction (heading 15. For the purposes of subheading 1514. whether or not refined.06.04).00.00. animal or vegetable waxes Notes 1.00 1502. oleo-oil and tallow oil. the expression "low erucic acid rape or colza oil" means the fixed oil which has erucic acid content of less than 2% by weight. sulphonated oils or other goods of Section VI. ANIMAL OR VEGETABLE WAXES CHAPTER 15 Animal or vegetable fats and oils and their cleavage products. Soap-stocks. fat or oil (heading 18.00.01) or residues of heading 23.01). medicaments.00. but not chemically modified. stearin pitch. oil foots and dregs. or (f) Factice derived from oils (heading 40. This Chapter does not cover (a) Pig fat or poultry fat of heading 02.00 Description of Goods Pig fat (including lard) and poultry fat.22. prepared edible fats.00 and 1514.02). other than that of heading No. (d) Greaves (heading 23. sheep or goats.09 or 15. glycerol pitch and wool grease residues fall in heading 15.

12 1511.07 1504. whether or not refined.Fats and oils and their fractions. 15.06 15. but not chemically modified.00. 1509.Crude oil.00 . . kg kg 15% 15% 5% kg kg kg kg * 5% * 5% * .90.. including blends of these oils or fractions with oils or fractions of heading No. but not chemically modified.00 15.Crude oil 1508.00 .30.Crude oil . 1507.Other 1510.Crude oil .00 .00 .Other Palm stearin.00 1511.09 15.90.00 ..15. 5% 5% 15% * kg kg 5% * 15.90.10 kg kg kg * * * 15.. but not chemically modified..90 1512.00 1512. other than liver oils 1504.10.11 1511.00 .00 .Crude oil. when imported in bulk for further processing -Other .00 Other oils and their fractions. but not chemically modified.00 Wool grease and fatty substances kg derived therefrom (including lanolin). whether or not refined.10 15. whether kg or not refined.11. whether or not refined. whether or not refined.Virgin 1509. 1506.90.90.00. of litre marine mammals 1505.Other Coconut (copra). but not chemically modified. but not chemically modified. but not chemically modified. of litre fish.08 kg kg 15% * 15.29.21.Cotton-seed oil and its fractions .10. obtained solely from olives.09.00 1512.19.10. whether or not gossypol has been removed .00 .Other Olive oil and its fractions.Other . 1508. whether or not refined.00 1512.20. whether or not refined.13 Palm oil and its fractions.Other Ground-nut oil and its fractions.. Soya-bean oil and its fractions.00. whether or not degummed 1507.00 Other animal and oils and their fractions.05 15. palm kernel or babassu oil and their fractions.10.Fats and oils and their fractions.

.99.Other .Sesame oil and its fractions .Low erucic acid rape or colza oil and fractions: kg kg 15% * kg kg 15% * 15.00 ... re-esterified or elaidinised..14 . but not chemically modified.Crude oil .Animal fats and oils and their fractions 1516. inter-esterified.00 . edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter.11.29.21.00 Crude oil 1514.11.Crude oil 1515.00 .15 1514.Palm kernel or babassu oil and fractions thereof .Other 1515.30.10.00 1515.91.Other . 1516.1513.00 .20. colza or mustard oil and fractions thereof. other than kg kg kg kg 15% * 15% * kg kg kg kg kg kg kg kg 15% * 15% * * * * * 15.Tung oil and its fractions .17 .00 1513.00 1515..11.29.16 kg kg * * 15.50.Vegetable fats and oils and their fractions Margarine..00 1513.19.Linseed oil and its fractions 1515.90.00 . . partly or wholly hydrogenated. but not chemically modified.Other Rape.49.00 .21. whether or not refined.Maize (corn) oil and its fractions 1515.00 .00 15. .Crude oil ..00 1515.19.00 Other Other fixed vegetable fats and oils (including jojoba oil) and their fractions. whether or not refined.00 Crude oil 1514.00 1513.40.. but not further prepared.Coconut (copra) oil and its fractions .Crude oil 1515.00 Other -Other: 1514. whether or not refined.Other Animal or vegetable fats and oils and their fractions.Castor oil and its fractions .

10 1521. 1 of 2002 ) . not elsewhere specified or included.10 1517.00 kg 5% 1521.Other -.20 15.10 1521.10. Glycerol.10.for further processing into margerine -.15.1517..Other Degras. bees wax. inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter.00.10..21 1520. polymerised by heat in vacuum or in inert gas or otherwise chemically modified.22 * 25% or K850 per kg whichever is greater (As amended by Act No.00 kg * [15.4 of 1999 and No.18 edible fats or oils or their fractions of heading No.For use in the manufacture of bakers' wares Animal or vegetable fats and oils and their fractions.90 1522. oxidised dehydrated.Margarine.19] 15. crude...Vegetable waxes .16. . excluding liquid margarine .90.00. boiled.1 1998..90.00. kg * kg kg kg 15% * 15% 1518. 9 of 1997. sulphurised. other insect waxes and spermaceti.16.Other .90 1521. No.. blown. glycerol waters and glycerol lyes.20 1517. No.. . residues resulting from the treatment of fatty substances or animal or vegetable waxes.90 15.00 Vegetable waxes (other than triglycerides).Other . kg kg kg kg kg 5% 5% 5% 5% 5% 15.90.90.Other -.90.. whether or not refined or coloured. 15.00 1517.In bulk .In bulk . excluding those of heading No.

crustaceans. finely homogenised. SPIRITS AND VINEGAR TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note 1.Of liver of any animal . molluscs or other aquatic invertebrates.01 16.04 to 16. 2. 1 of 2002) Heading 16. 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. of fish or of crustaceans. The fish and crustaceans specified in the subheadings of heading 16. meat offal.Homogenised preparations 1602. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage.Of turkeys 1602. 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.02 H S Code Description of Goods 1601..10.31.05. For the purposes of subheading 1602.05 under common names only. meat offal or blood. molluces or other aquatic ivertebrates.Other Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg 5% 25% 25% 25% 25% . the expression "homogenised preparations" means preparations of meat. In cases where the preparation contains two or more of the products mentioned above. This Chapter does not cover meat. fish or crustaceans. preservation or other purposes. CHAPTER 16 Preparations of meat.04.02 or to the preparations of heading 21.32. of meat.00 Sausages and similar products.39. food preparations based on these products. Subheading Notes 1.00 .04. 1602. fish.00. (As amended by Act No. 2. or any combination thereof.Of fowls of the species Gallus domesticus 1602. in containers of a net weight content not exceeding 250g.03 or 21. 01. put up for retail sale as infant food or for dietetic purposes. Other prepared or preserved meat. meat offal.10. These preparations may contain a small quantity of visible pieces of meat offal. meat offal or blood. 1602.02.20. BEVERAGES. are of the same species as those mentioned in Chapter 3 under the same name.00 . meat offal or blood.Section IV PREPARED FOODSTUFFS. it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight.00 . This subheading takes precedence over all other subheadings of heading 16.00 . molluscs or other aquatic invertebrates Notes 1.00 . These provisions do not apply to the stuffed products of heading 19.. prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.Of poultry of heading No. blood.

04 1603.20. in the dry state.50.. including preparations of blood of any animal Extracts and juices of meat.Specially prepared for infants 1604.12.00 16. molluscs and other aquatic invertebrates.14. Subheading Note 1.15..30. "raw sugar" means sugar whose content of sucrose.16. sardinella and brisling or sprats 1604.00 ..20. glucose and fructose) or other products of heading 29.) 1604.20..Lobster 1605. 9 of 1997) CHAPTER 17 Sugars and Sugar confectionery Note 1. This Chapter does not cover Medicaments or other products of Chapter 30.00 1602.49. . maltose..Shoulders and cuts thereof .10 .00 1602.90.00 ..Other 1604.00 .00 .Other.03 16. For the purposes of subheading 1701.00 .Shrimps and prawns 1605.00 . fish or crustaceans.10. 1605.Of bovine animals .00 1602.. lactose. or .11.05 kg kg kg kg kg 25% 25% 25% 25% 25% (As amended by Act No.Other prepared or preserved fish 1604.42.00 .11 and 1701.00.00 ...Crab 1605. but not minced 1604.Other. whole or in pieces.00 . (a) (b) (c) Sugar confectionery containing cocoa (heading 18.Herrings 1604.Of swine .Other ..00 . including mixtures . caviar and caviar substitutes prepared from fish eggs..Mackerel 1604.Other crustaceans 1605.00 .Hams and cuts thereof ..40. skipjack and Atlantic bonito (Sarda spp.Tunas.Caviar and substitutes Crustaceans. prepared or preserved.12.1602.Fish.30.90 .Other kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 5% 25% 25% 16.19.00 .00 .Sardines.06) Chemically pure sugars (other than sucrose..Anchovies 1604.90.40. kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% Prepared or preserved fish.Salmon 1604. molluscs or other aquatic invertebrates.. by weight.13.00 .00 1602.41.

02 Other sugars. sugar syrups not containing added flavouring or colouring matter. whether or not mixed with natural honey.00 .12.corresponds to a polarimeter reading of less than 99.. 1 of 2002) Heading 17.00 . in solid form.5º. glucose and fructose. maltose... . .00 . caramel.Other kg 17.91.Raw sugar not containing added flavouring or colouring matter 1701.11.99.Beet Sugar kg 25% or k500 per kg whichever is the greater 25% or k500 per kg whichever is the greater 25% or k500 per kg whichever is the greater 25% or k500 per kg whichever is the greater .00 . artificial honey. in solid form.Other 1701..01 Description of Goods Cane or beet sugar and chemically pure sucrose.Cane sugar H S Code Statistical Unit of Duty Rate Quantity Remarks kg 1701. (As amended by Act No.Containing added flavouring kg or colouring matter 1701. including chemically pure lactose.

whether or not sugar-coated . 1 of 2002. 1704..04 .Cane molasses 1703.00 .90 --Dextrose powder anhydrous --Anhydrous lactose --Other Molasses resulting from the extraction or refining of sugar. containing in the dry state at least 20% but less than 50% by weight of fructose excluding invert sugar . not 1704.30.Other.Containing by weight 99% or more lactose.20.Glucose and glucose syrup..00 .Other kg 25% kg kg kg 25% 25% 25% kg free kg 5% kg 25% kg kg kg 15% 15% 25% kg kg 25% 25% kg kg 25% * * 25% or K2000 per kg whichever is the greater (As amended by Act No. 1703. including invert sugar and other sugar and sugar syrup blends containing in the dry 1702.00 .00 .1 of 1998. not containing fructose or containing in the dry state less than 20% by weight of fructose 1702.19.Other fructose excluding invert sugar and fructose syrup.90.Maple sugar and maple syrup 1702. No.10.Chemically pure fructose excluding invert sugar 1702.10 state 50% bt weight of fructos 1702. containing in the dry state more than 50% by weight of fructos .03 17. calculated on the dry matter 1702.40.00 .20 1702. 3 0f 2006) .17.11.00 .Other Sugar confectionery (inclxding white chocolate).00 .Glucose and glucose syrup.Other 1702.Chewing gum.Lactose and lactose syrup 1702.00 .50.90. No.60. No.10.00 containing cocoa.90. 3 of 2000. 3 of 2004 and No.00 .90. expressed as anhydrous lactose.00 .Chemically pure fructose 1702.90.

raw or roasted. containing added sugar or other sweetening matter 1806.10 . .. 22.01.00.06 Cocoa paste. fat and oil Cocoa powder.08.00 .Other preparations in blocks or slabs or bars weighing more than 2kg or in liquid.04 18. (As amended by Act No.00. 19. 1 of 2002) Heading 18.90 .00 ..Cocoa and chocolate specially prepared for drinking 1806.02...00 Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% 18.90.Not in bulk Chocolate and other food preparations containing cocoa. 1802. 1806.Other kg kg kg 15% 15% 15% kg kg 15% 15% kg kg 25% 25% kg kg kg kg 25% 25% 25% 25% (As amended by Act No. of a content exceeding 2kg..00 .03 H S Code 1801. whole or broken.Other 1806..20. 21. 19.00. husks.CHAPTER 18 Cocoa and cocoa preparations Notes 1. paste.Filled 1806.01 18.03.. skins and other cocoa waste.00 . in blocks.04..00.00 .00 Cocoa butter.06 includes sugar confectionery containing cocoa and. powder. whether or not defatted. 22. 2. subject to Note 1 to this Chapter.20 .05 18.05. granular or other bulk form in containers or immediate packings.In bulk 1805. slabs or bars 1806. 30.03 or 30.90.10.Not filled .00 . 1805. This Chapter does not cover the preparations of heading 04. 1803.05.10. Cocoa shells. 19.02 18.00.. 9 of 1997) .00 Description of Goods Cocoa beans.10 .Other. not containing added sugar or other sweetening matter.Not defatted 1803.20. other food preparations containing cocoa. Heading 18..Cocoa powder.Wholly or partly defatted 1804.32.04.31.

Preparations for infant use. not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis.06 (heading 18. of sausage. and (b) the terms "flour" and "meal" means(1) cereal flour and meal of Chapter 11.01: (a) the term "groats" means cereal groats of Chapter 11.06). For the purposes of heading 19.04. and (2) flour. meal and powder of vegetable origin of any Chapter.01 to 04. put up kg for retail sale 1901.06). or any combination thereof (Chapter 16). blood.10.20.Mixes and doughs for the kg preparation of bakers' wares of heading 19. not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis. not elsewhere specified or included. Heading 19.05) or of dried leguminous vegetables (heading 11. fish or crustaceans. This Chapter does not cover (a) Except in the case of stuffed products of heading 19. or (c) Medicaments or other products of Chapter 30. 1901. meat offal. molluscs or other aquatic invertebrates. groats. starch or malt extract. other than flour. starch or milk. (As amended by Act No.02.Other H S Code Statistical Unit of Duty Quantity Rate Remarks 5% 25% . flour. specially prepared for use in animal feeding (heading 23. meal. 2.CHAPTER 19 Preparations of cereals.12).04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 18. 4. food preparations containing more than 20%. meat.00 . For the purpose of heading 19. food preparations of goods of heading 04. pastrycooks' products Notes 1. 1 of 2002) Heading 19. meal or powder of dried vegetables (heading 07.00 .05 .04. not elsewhere specified or included. by weight.09). food preparations of flour. of potatoes (heading 11.01 Description of Goods Malt extract. 3. the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the heading of or Notes to Chapter 10 or 11. (b) Biscuits or other articles made from flour or from starch.

precooked. macaroni.11. pastry.90.10. noodles.Prepared foods obtained by the swelling or roasting of cereals or cereal products .02 19..30.Other Bread..Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals . such as spaghetti. whether or not cooked or otherwise prepared 1902. ravioli.00 1904. whether or not prepared.00 19.Uncooked pasta.19. empty cachets of a kind kg 25% kg 25% kg 25% kg 25% . communion wafers.19.00 1904.00 .00 .00 . groats and meal).30.04 1904.Other pasta 1902..90. or otherwise prepared.90 beverage industries . siftings or in similar forms.Stuffed pasta. grains.00. cannelloni. kg kg 15% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 15% (As amended by Act No.Couscous 1903. cakes. . whether or not containing cocoa.Bulgar wheat .03 1901.Other 1902.20. not stuffed or otherwise prepared 1902.10 .40. biscuits and other bakers' wares.00 . 3 of 2006) 19.. corn flakes). .00 1904. the form of flakes. pearls. cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour. gnocchi. couscous.00 Tapiocainand substitutes therefor prepared from starch.Other Pasta.90.Containing eggs 1902.20. lasagna. whether or not cooked or stuffed (with meat or other substances) or otherwise prepared. not elsewhere specified or included.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example.Of a kind used in food and 1901.00 .

toasted bread and similar toasted products .Sweet biscuits.Waffles and wafers . sealing wafers.00 1905.31.10.00 1905.00 1905. 1 of 2002) . . rice paper and similar products.Rusks.40.20.Crispbread .00 1905.00 suitable for pharmaceutical use. waffles and wafers -.90.32.Other kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% (As amended by Act No.1905.00 1905. 3 of 2001 and No.Gingerbread and the like .Sweet biscuits -.

20. 1. fruit.07.04. For the purposes of heading 20. preservation or other purposes.01.01 H S Code Description of Goods Vegetables. finely homogenised. at a temperature of 20C or corrected for 20C if the reading is made at a different temperature.02. Tomato juice. in containers of a net weight content not exceeding 250g. 2009. fruit pastes. 3. 2009. Heading 20. fruits or nuts. meat offal.CHAPTER 20 Preparations of vegetables.41.07 and 20. finely homogenised. 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. These preparations may contain a small quantity of visible pieces of fruit. blood. 2. the dry weight content of which is 7% or more.31. 5. put up for retail sale as infant food or for dietetic purposes.10. Food preparations containing more than 20% by weight of sausage. For the purpose of subheading 2009. the expression "homogenised vegetables" means preparations of vegetables. For the purposes of subheading 2005.71. only those products of Chapter 7 or of heading 11. as the case may be.12. These preparations may contain a small quantity of visible pieces of vegetables.07. Heading 20. sugar-coated almonds or the like in the form of sugar confectionery (heading 17. (As amended by Act No. Subheading Notes.61 and 2009. meal and powder of the products of Chapter 8) which have been prepared preserved by process other than those referred to in Note 1(a). prepared or preserved by the process specified in Chapter 7. 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. the expression "homogenised preparations" means preparations of fruit. Subheading 2007. 4.05. fish.06 (other than flour. 8 or 11.06). meat.05 and 11. 2009. in containers of a net weight content not exceeding 250g. nuts and other edible parts of plants. preservation or other purposes. Subheading 2005. or (c) Homogenised composite food preparations of heading 21. other aquatic invertebrates.10 takes precedence over all other subheadings of heading 20.08 do not apply to fruit jellies. 1 of 2002) Heading 20.10. 2009. 2. Statistical Unit of Duty Quantity Rate Remarks .21. 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.10 takes precedence over all other subheadings of heading No.05 cover. This Chapter does not cover (a) (b) Vegetables. put up for retail sale as infant food or for dietetic purposes. 20. For the purposes of subheading 2007.04) or chocolate confectionery (heading 18. nuts or other parts of plants Notes 1. the expression " obtained by cooking" means obtained by heat treatment at atmospheric pressure to increase the viscosity of a product through reduction of water content or other means. is to be classified under heading 20. fruit. prepared or preserved by vinegar or acetic acid. 3. or any combination thereof (Chapter 16).04 and 20.

00 Vegetable.00.00 .07 Jams.90.Other 2005.20. 2007. prepared or preserved otherwise than by vinegar or acetic acid.00 ..Mushrooms of the genus Agaricus 2003. 20.00 . 2002.90. saccharata) 2005.00 -Other 2003.Beans (Vigna spp. nuts.00 .00 .Potatoes 2005. marmalades.Homogenised preparations kg 5% .03 20.90.00 .20. prepared or preserved otherwise than by vinegar or acetic acid.Asparagus 2005. Phaseolus spp. fruit-peel and other or of plants.51.10.. not frozen. fruit.40.00 . 2003.00 .10. fruit or nut puree and fruit or nut pastes.10.90. 2005.2001. frozen. prepared or preserved otherwise than by vinegar or acetic acid. obtained by cooked preparations.05 kg kg kg kg kg kg kg kg kg kg 5% 25% 25% 25% 25% 25% 25% 25% 25% 25% 20.Other vegetables and mixtures of vegetables Other vegetables..06.80.Other Mushrooms and truffles.10.) 2005.Beans.00 . fruit jellies.Truffles Other vegetables. 2004.10.00 .10. glacé crystallised).Other vegetables and mixtures of vegetables parts 2006. whether or not containing added sugar or other sweetening matter.Sweet Corn (Zea mays var.00 .02 kg kg 25% 25% 20.00 .Olives 2005.00 .04 2001. whole or in pieces 2002. other than products of heading No.70.00 .Homogenised vegetables 2005. kg kg 25% 25% kg kg kg 25% 25% 25% kg kg 25% 25% 20.Potatoes 2004.06 20.06.Cucumbers and gherkins 20.Other Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.00 .90. shelled 2005. preserved by sugar (drained. 20.Peas (Pisum sativum) .Tomatoes.00 .59.60.00 .00 . other than products of heading No.

whether or not containing added sugar or other sweetening matter or spirit..00 2009.Other .Ground-nuts 2008.00 kg kg 25% 25% kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg 25% 25% 25% 2009.Pineapple juice --Of a Brix value not exceeding 20 --Other litre litre litre litre litre litre 25% 25% 25% 25% 25% 25% litre litre 25% 25% .Pears 2008.. whether or not mixed together 2008.00 .00 . 2009.Other Fruit.00 .Orange juice .92.21.Apricots 2008.00 ..40.Pineapples 2008.20. whether or not containing added sugar or other sweetening matter.Frozen --Not frozen.Other. .. of a Brix value not exceeding 20 .00 .09 ..00 .31.60.19.11.Other 2007.11.08 20..00 2009.29.00 2009.Strawberries .Nuts.00 2009.91.Citrus fruit 2008. unfermented and not containing added spirit.00 . otherwise prepared or preserved.00 .Cherries 2008.49. 2008.12. including mixtures other than those of subheading No.91.00 .80.39.00 2009.Peaches.30..Grapefruit juice --Of a Brix value not exceeding 20 --Other .99...00 .Other.00 .50.99.Mixtures 2008.19.00 .00 .00 .19 2008.70.41.Other Fruit juices (including grape must) and vegetable juices.00 2009.00 2009.Palm hearts 2008. including mixtures 2008. ground-nuts and other seeds.20.Juice of any other single citrus fruit --Of a Brix value not exceeding 20 --Other .00 . not elsewhere specified or included.Citrus fruit 2007. nuts and other edible parts of plants. including nectarines 2008.

00 .Mixtures of juices litre litre litre litre litre litre litre 25% 25% 25% 25% 25% 25% 25% (As amended by Act No.2009.00 2009.69.Grape juice (including grape must) -Of a Brix value not exceeding 30 -Other .00 2009.Apple juice -Of a Brix value not exceeding 20 -Other .00 2009.79.80.00 2009.90.71. 1 of 2002) .00 2009.61.50.Juice of any other fruit or vegetable .00 2009.Tomato juice . No. 9 of 1997.1 of 1998 and No.

Roasted coffee substitutes containing coffee in any proportion (heading 09. no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning.Extracts. in containers of a net weight content not exceeding 250g.11.CHAPTER 21 Miscellaneous edible preparations Notes 1.. meat. tea or maté and preparations with a basis of these products or with a basis of coffee. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 21. and preparations with a basis of these extracts. 3.04.00 . containing more than 20% by weight of sausage. (As amended by Act No. fish or crustaceans.Preparations with a basis of extracts. Flavoured tea (heading 09. put up for retail sale as infant food or for dietetic purposes.10.01).04. For the purposes of heading 21. or any combination thereof (Chapter 16). other than the products described in heading 21. essences or concentrates H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 25% 25% . and extracts. tea or maté. essences and concentrates of coffee. essences or concentrates or with a basis of coffee 2101.03 or 30. Spices or other products of heading 09. vegetables or fruit. essences and concentrates thereof. preservation or other purposes. (f) Yeast put up as a medicament or other products of heading 30. This Chapter does not cover (a) (b) (c) (d) (e) Mixed vegetables of heading 07. roasted chicory and other roasted coffee substitutes. .00 .12. or (g) Prepared enzymes of heading 35. meat offal.01 Description of Goods Extracts..Extracts.02). For the application of this definition. the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat. molluscs or other aquatic invertebrates. fish.04.04 to 09.12. blood. Such preparations may contain a small quantity of visible pieces of ingredients.03 or 21. 2. 1 of 2002) Heading 21.01. essences and concentrates 2101. Food preparations. essences and concentrates of coffee.07.

20. dead 2102.02 21.30.Other .00 . 30.Roasted chicory and other roasted coffee substitutes. . mustard flour and meal and prepared mustard. .30.10.00 2105.Inactive yeats. dead (but not including vaccines of heading No.90 . and extracts.06 Food preparations not elsewhere specified or included. 2103.00 Ice cream and other edible ice.10.04 kg kg kg kg 25% 25% 5% 25% 21...00 . essences and concentrates of tea or maté and preparations with a basis of these extracts.00 ..Prepared baking powders Sauces and preparations thereof.00 kg 25% kg 25% kg kg kg 25% 25% 25% kg kg kg kg 25% 25% 25% 25% 21.Protein concentrates and textured protein substances 2106.00 .Other Soups and broths and preparations thereof. ..00 ..00 . other single-cell micro. homogenised composite food preparations.Extracts.Active yeasts 2102.Not in bulk 2104.20.21.20.30.In bulk 2104.10.02).20 .00 . prepared baking powders.Soya sauce .Homogenised composite food preparations 2103..10.Soups and broths and preparations thereof 2104.Specially prepared for infants 2106. essences and concentrates thereof Yeasts (active or inactive)..Mustard flour and meal and prepared mustard 2103. essences or concentrates or with a basis of tea or maté 2101.20.05 21. 2102.00 .00.10. other single-cell micro-organisms.10 .Tomato ketchup and other tomato sauces 2103.Other kg kg 5% 25% .90.10 . mixed condiments and mixed seasonings.. whether or not containing cocoa.03 or with a basis of coffee 2101.10.organisms.

90.Compound preparations..Other (As amended by Act No..90. 9 of 1997) kg kg kg 5% 5% 5% kg 25% .2106.20 . nonalcoholic (known as "concentrated extracts") for the manufacture of beverages 2106.Saccharin tablets and other artificial sweetening preparations 2106..90 .10 .Specially prepared for infants 2106..90..90....30 .

For the purposes of this Chapter and of Chapter 20 and 21. when kept at a temperature of 20C in closed containers.Packed mineral waters not 2201. (e) Medicaments of heading 30. 3. (b) Sea water (heading 25. 2. not containing added sugar or sweetening matter nor flavoured. not including fruit or vegetable juices of heading No. 1 of 2002) Heading 22.02.10. .10. H S Code Statistical Unit of Duty Rate Quantity Remarks Aerated Dekalitre Dekalitre * * 22.08 as appropriate.5% vol.09.03 or 30. has an excess pressure of not less than 3 bars.06 or heading 22. including mineral waters and aerated waters. ice and snow. containing added sugar or other sweetening matter or flavoured.04. For the purposes of heading 22. 20. the "alcoholic strength by volume" shall be determined at a temperature of 20C. or (f) Perfumery or toilet preparations (Chapter 33).01).Other * 25% or K650 per liter whichever is the greater Waters. the expression "sparkling wine" means wine which.10 . spirits and vinegar Notes 1.03 to 22. . For the purposes of subheading 22. (a) Products of this Chapter (other than those of heading 22.02 .04.10.15). Subheading Note 1.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03). including natural or artificial mineral waters and aerated waters.CHAPTER 22 Beverages. (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29. (c) Distilled or conductivity water or water of similar purity (heading 28.01 Description of Goods Waters.51). the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0. Alcoholic beverages are classified in headings 22. and other non-alcoholic beverages. (As amended by Act No.19 aerated. This Chapter does not cover.Mineral waters not aerateds: 2201.

..00 2204.Other grape must Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.09.21.10 2202.00.10.10.06 22.00 .. cider. mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages.Other wine.29. denatured.Sparkling wine ..Other litre 2206.20 2202.Other. including fortified wines. lager and stout litre litre * * litre litre litre * 25% 25% or k800 per litre whichever is the greater 22.10 2203.In containers holding 2 litres or less litre 25% litre litre litre 25% 25% 25% litre 25% 25% 25% * 25% or 650 per litre whichever is the greater 22.04 2204. grape must other than that of heading No.00 2204.30. of any strength. containing added sugar or other sweetening matter or flavoured .Other . ethyl alcohol and other spirits.00 22.05 2205. not elsewhere specified or included.00 Other fermented beverages (for litre example.2202. .00 Wine of fresh grapes. 20.00..10..Waters.Other Beer made from malt. grape must with fermentation prevented or arrested by the addition of alcohol . perry.00 22.90.10.03 2203.90 .Aerated . including ale. . mead). Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher. including mineral waters and aerated waters.00 2204.07 2205.In containers holding 2 litres or less .90.00.Not aerated .Opaque beer .. .

1 of 1998. vegetable residues and by-products of such processing.00 . For the purposes of subheading 2306.20. liqueurs and other spirituous beverages.00 .10 . Heading 23.01 Description of Goods Flours.Vodka 2208. not elsewhere specified or included. of fish or of crustaceans.90. of meat or meat offal. prepared animal fodder Notes 1.. meals and pellets.10.Liqueurs and cordials 2208. 9 of 1997. obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material. spirits.Other 2209.00 .Whiskies 2208.00 Vinegar and substitutes for vinegar obtained from acetic acid. denatured.30.Spirits obtained by distilling grape wine or grape marc 2208. (As amended by Act No.00 .Methylated spirits (that is.09 includes products of a kind used in animal feeding. Act No. 2208. other than vegetable waste.40. spirits.41. 4 of 2005) CHAPTER 23 Residues and waste from the food industries.00.Rum and tafia 2208.22.09 2207. unift for human consumption.60.Ethyl alcohol and other spirits. 1 of 2002) Heading 23. of meat kg or meat offal. greaves H S Code Statistical Unit of Duty Quantity Rate Remarks free .Other Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol. molluscs or other aquatic invertebrates. Act No.Gin and Geneva 2208.00.4 of 1999 and No. Subheading Note 1.10. 2301.08 22.20.. which have been rendered unpotable in a manner approved by the Commissioner-General) 2207. the expression "low erucic acid rape or colza seeds" means seeds as defined in subheading Note 1 to Chapter 12".00 .Flours.50.70.00 . meals and pellets.. of any strength 2207.Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher .. greaves. litre 5% litre 5% litre 25% litre litre litre litre litre litre litre litre 25% 25% 25% 25% 25% 25% 25% 25% (As amended by Act No.00 .00 .20.00 .90 .

00 23.00 23..20.00 2306.10 2301. molluscs or other aquatic invertebrates . .30.Of linseed .00.02 2302.20.40.10..Of sunflower seeds .Of low erucic acid rape or colza seeds .00 2302.41.00 23. .00.04 2304.20.30.Beet pulp. 23. other than those of heading No. resulting from the extraction of soyabeans oil.Of leguminous plants Residues of starch manufacture and similar residues..05 2305. beet-pulp. milling or other working of cereals of leguminous plants.20.10.Of cotton seeds .05.Of rice .2301. resulting from the extraction of ground-nut oil.Of maize (corn) .Residues of starch manufacture and similar residues .00 2302.06 2306.30.Fish meal .49.Other kg kg kg kg kg 5% 5% 5% 5% 5% .50.Flours.. .00 2306.00 2302. bagasse and other waste of sugar manufacture . whether or not in the form of pellets.00 2303.Brewing or distilling dregs and waste Oil-cake and other solid residues.03 2303. derived from the sifting.Rape or colza seeds . Oil-cake and other solid residues. whether or not ground or in the form of pellets.00 2303. whether or not ground or in the form of pellets. brewing or distilling dregs and waste.04 or 23. of fish or crustaceans.00 .20. bagasse and other waste of sugar manufacture. whether or not in the form of pellets. sharps and other residues.90 23.00 2302.10. meals and pellets.Of other cereals . kg kg free free kg kg kg kg kg 5% 5% 5% 5% 5% kg kg kg kg kg 5% 5% 5% 5% 5% 23.Other Bran. whether or not ground or in the form of pellets. resulting from the extraction of vegetable fats or oils.00 2306.00 2306.00 Oil-cake and other solid residues.Of wheat .

60. cheroots.Other Preparations of a kind used in animal feeding.09 2306. This Chapter does not cover medicinal cigarettes (Chapter 30).07 23.00 2401.30. vegetable residues and byproducts.10. 2308. Statistical Unit of Duty Quantity Rate Remarks kg kg kg 15% 15% 15% kg 25% .90. partly or wholly stemmed/stripped .Tobacco. argol.Acorns and horse-chestnuts 2308.Of palm nuts or kernels kg kg 5% 5% 23.00 2401.Of coconut or copra 2306. tobacco refuse.00 . .Tobacco refuse Cigars. 2309. 2309.10.00 .Other kg kg kg 5% 5% 5% kg 5% kg kg 5% 5% kg 25% kg 25% kg 25% (As amended by Act No.00.10 .00 24. and other pet foods not put up for retail sale 2309. 3 of 2000) CHAPTER 24 Tobacco and manufactured tobacco substitutes Notes 1.90.20.00.02 2402..00 ..Of maize (corn) germ 2306.00 ..50.2306. not elsewhere specified or include.60.70.90.01 H S Code 2401.Tobacco. Heading 24. cheroots and cigarillos. not stemmed/stripped .Of palm nuts or kernels 2307.00 .00 .00 Wine lees.00 Description of Goods Unmanufactured tobacco. of tobacco or tobacco substitutes. whether or not in the form of pellets.Other. put up for retail sale .Cigars..08 23. 2308.10.10.Dog or cat food.00 Vegetable materials and vegetable waste. .90 . cigarillos and cigarettes.Dog or cat food.00 . of a kind used in animal feeding.

"Homogenised" or "reconstituted" tobacco 2403.Other 2403. whether or not containing tobacco substitutes in any proportion .00 .00 .Cigarettes containing tobacco 2402.Other kg kg 25% 25% kg 25% kg kg 25% 25% .24.90.00 . tobacco extracts and essences 2403..Smoking tobacco. "homogenised" or "reconstituted" tobacco.03 containing tobacco 2402.20.Other Other manufactured tobacco and manufactured tobacco substitutes.00 .00 ..10.91.99.

4. amber. earths and stone. cosmetic or toilet preparations (Chapter 33). concentrated by floatation. Cultured crystals (other than optical elements) weighing not less than 2. facing or damp course slates (heading 68. mosaic cubes or the like (heading 68. The products of this Chapter may contain an added anti-dusting agent. in plates.02 or 71. whether or not in aqueous solution or containing added anticaking or free-flowing agents. 3. to vermiculite. earth colours.24.00. Except where their context or Note 4 to this Chapter otherwise requires. sticks or similar forms. 2501.5g each.03).01 Description of Goods Salt (including table salt and denatured salt) and pure sodium chloride. natural micaceous iron oxides. (f) (g) Precious or semi-precious stones (heading 71. screened.00. provided that such addition does not render the products particularly suitable for specific use rather than for general use.21).17. sifted. sea water.10 ---In bulk 2501. jet. 1 of 2002) Heading 25. rods.90 ---Not in bulk H S Code Statistical Unit of Duty Quantity Rate Remarks quintal kg 5% 15% . (a) Sublimed sulphur. not worked after moulding. ground. 2. perlite and chlorites. (b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28. This Chapter does not cover. of sodium chloride or of magnesium oxide.02).30 applies. agglomerated meerschaum and agglomerated amber.01). Any products classified in heading No. strontianite (whether or not calcined). crushed.01. Heading 25.Section V MINERAL PRODUCTS CHAPTER 25 Salt. powdered. 25. other than strontium oxide. or (ij) Writing or drawing chalks or tailors' chalks (heading 96. lime and cement Notes 1. (d) Perfumery. (c) Medicaments and other products of Chapter 30.03). (As amended by Act No.02).04). curbstones or flagstones (heading 68. levigated.17 and any other heading of this Chapter are to be classified in heading 25.09). roofing. of heading 38. broken pottery. but not products which have been roasted. magnetic separation or other mechanical or physical processes (except crystallisation). sulphur. (h) Billiard chalks (heading 95. optical elements of sodium chloride or of magnesium oxide (heading 90. inter alia. precipitated sulphur or colloidal sulphur (heading 28. calcined. whether or not calcined or mixed together. plastering materials. unexpanded. 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). meerschaum (whether or not in polished pieces). obtained by mixing or subjected to processing beyond that mentioned in each heading. (e) Setts.

.00 2503.00 2505.In powder or in flakes 2504. natural aluminum calcium phosphates and phosphatic chalk.08 2508. kyanite and sillimanite . quartzite... chamotte or dinas earths. .00. .Quartzite .70. Other clays (not including expanded clays of heading No.Not in bulk .Bentonite .Crude or roughly trimmed .06 2506.00 25.00.21. other than metalbearing sands of Chapter 26. whether or not coloured..00 .00 25.Fire-clay .09 25.29.00 2508.07 2507.20.10.10 .Other Quartz (other than natural sands).Ground .20.Mullite .00 2506.00 .Other clays .30.00 2508.90..Decolourising earths and fuller's earth .00 25. 2505.00 2508. whether or not roughlyy trimmed or merely cut.10. Natural calcium phosphates.05 Sulphur of all kinds. ..00 2506.00..Andalusite.00 2508.40.00 2510.Quartz .60. whether or not calcined.Other kg Natural sands of all kinds.04 25.10.50.00 Unroasted iron pyrites.In Bulk 5% 5% kg kg kg kg 5% 5% 5% 5% kg kg kg kg kg kg kg kg free 5% 5% 5% 5% 5% 5% 25% kg kg kg 5% 5% 5% . 2504. by sawing or otherwise.90.06). mullite. precipitated sulphur and colloidal sulphur.02 25.10 2510.10.In bulk . kyanite and sillimanite.00 2508. into blocks or slabs of a rectangular (including square) shape. Natural graphite.Unground . andalusite.10.10 2509.20 2510.03 2502. other than sublimed sulphur.00..Chamotte or dinas earths Chalk.10. kg 25.00 2508.00 .25.Silica sands and quartz sands kg 5% free kg 5% 5% kg kg 25. whether or not calcined.Other Kaolin and other kaolinic clays. 68.

00.Marble and travertine 2515.00 . kieselguhr.14 25.00 Slate. basalt.00 .12 25.20. Marble. and alabaster.Natural barium carbonate (witherite) 2512. travertine.10. natural garnet and other natural abrasives 2514.15 kg kg 15% 15% kg 15% 25.Natural barium sulphate (barytes) 2511.00 . alabaster. by sawing or otherwise. natural garnet and other natural abrasives.00 . whether or not roughly trimmed or merely cut.16 . 28.. Pumice stone.Merely cut.Crude or in irregular pieces. natural corundum. whether or not heat-treated. of an apparent specific gravity of 1 or less.11. 2511. natural corundum. whether or not roughly trimmed or merely cut.12. ...11.00 . Granite. by sawing or otherwise..13 2510. porphyry.00 Siliceous fossil meals (for example..16. whether or not calcined.. sandstone kg 5% kg kg kg 5% 5% 5% kg 5% kg kg kg 5% 5% 5% 25. including crushed pumice ("bimskies") 2513. into blocks or slabs of a rectangular (including square) shape. whether or not calcined.Pumice stone 2513. into blocks or slabs of a rectangular (including square) shape.20.00. other than barium oxide of heading No.20.Emery.Not in bulk Natural barium sulphate (barytes).11 25. natural barium carbonate (witherite).Crude or roughly trimmed 2515.19. emergy. into blocks or slabs of a rectangular (including square) shape 2515.00 .25. .Other 2513.Ecaussine and other calcareous mounmental or building stone. tripolite and diatomite) and similar siliceous earths. ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.00 .00 .20.20 . by sawing or otherwise.5 or more.

into blocks or slabs of a rectangular (including square) shape .10 2517. for road metalling or for railway or other ballast. shingle and flint. chippings and powder.15 or 25. dross or similar kg industrial waste.00 25. dross or similar industrial waste.12. granules.Granules. whether or not roughly trimmed or merely cut. whether or not heat-treated 2517..2516.Merely cut.30.21. .. of stones of heading No. of stones of heading No. gravel.Tarred macadam kg .Of marble kg 5% 5% 5% . macadam of slag.16. 2517.00 2516. shingle and flint. chippings and powder.Crude or roughly trimmed .Other monumental or building stone Pebbles.90. .17 2517. whether or not incorporating the materials cited in subheading No.whether or not heat-treated.20. gravel.00 and other monumental or building stone.Crude or roughly trimmed . of a kind commonly used for concrete aggregates. into blocks or slabs of a rectangular (including square) shape. for road metalling or for railway or other ballast. whether or not incorporating the materials cited in the first part of the heading.00 2516.. by sawing or otherwise.. tarred macadam. by sawing or otherwise.00 2516.11. 25.22. into blocks or slabs of a rectangular (including square) shape . 25.00 .Pebbles.Sandstone . of a kind commonly used for concrete aggregates.Granite .00 .41. whether or not heat-treated.00 .10. broken or crushed stone.Macadam of slag.16. whether or not heat-treated.. broken or crushed stone. by sawing or otherwise. kg kg 15% 15% kg kg 15% 15% kg 15% kg 5% 2517.Merely cut.00 2516.

Dolomite ramming mix Natural magnesium carbonate (magnesite).20.30.00 . aluminous cement ("ciment fondu"). of a kind used for the manufacture of lime or cement. including.Slaked lime 2522.00 . Quicklime. slaked lime and hydraulic lime.Other Gypsum.23 Limestone flux.30. by sawing or otherwise. 2518. whether or not pure.00 tonne tonne tonne 25% 25% 5% .00.00 .10. fused magnesia. plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured..00 . anhydrite. other magnesium oxide.Natural magnesium carbonate (magnesite) 2519.Plasters kg 5% kg kg kg 5% 15% 5% kg kg 5% 5% quintal kg kg 25% free 25% 25. whether or not 2521.25.Other Dolomite. deadburned (sintered) magnesia.00 .Gypsum.25. 2519. anhydrite 2520."dolomite ramming mix" agglomerated dolomite (including tarred dolomite).Quicklime 2522. with or without small quantities of accelerators or retarders.20.Calcined dolomite or sintered 2518.00 .90.00 . slag cement.10.20.22 25. whether or not containing small quantities of other oxides added before sintering. dolomite roughly trimmed or merely cut.10. into blocks or slabs of a rectangular (including square) shape. other than calcium oxide and hydroxide of heading No.18 25. 2522.00 .Dolomite not calcined or sintered 2518.21 25. 28.49. limestone and other calcareous stone.00 .00 . 2520. whether or not calcined is sintered.20 2517.00 .10. supersulphate cement and similar hydraulic cements.Hydraulic lime Portland cement.19 25.

Containing by weight more than 97% of calcium fluoride .Leucite. whether or not artifically coloured (As amended by Act No. whether or not roughly trimmed or merely cut.90. nepheline and nepheline syenite. by sawing or otherwise.00 .10. including splittings. Mica.Portland cement 523.00 kg kg kg kg 5% 5% 5% 5% .00 kg 5% 2528.00 2529.Crushed or powdered Natural borates and concentrates thereof (whether or not calcined).30.Containing by weight 97% or less of calcium fluoride .00 2529.25 25. natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight. mica waste. 2523.Other 2523. into blocks or slabs of a rectangular (including square) shape..26 2523...00 .24 25. but not including borates separated from natural brine.00 . talc 2526.10.00 . .00.White cement.29 kg 5% 2529..Mica waste Natural steatite.22.Mica powder 2525.Natural sodium borates and concentrates thereof (whether or not calcined) .20. fluorspar. leucite.10.10.00 .28 2528.30.90. 3 of 2006) tonne tonne 5% 5% 25.00 Asbestos.Other hydraulic cements 2524. nepheline and nepheline tonne tonne tonne quintal 5% 5% 5% 5% kg kg kg 5% 5% 5% kg kg 5% 5% 25.20.00 .00 .10.Not crushed.00 2529. 2525.00 .Felspar . .00 .Cement clinkers .coloured or in the form of clinkers.21.Other Felspar.00 .Crude mica and mica rifted into sheets or splittings 2525.00 25.30.21.29.Fluorspar . not powdered 2526.Aluminous cement ("ciment fondu") 2523.

Vermiculite. No.Natural micaceous iron oxides kg 2530.10.00 .syenite Mineral substances not elsewhere specified or included.40. epsomite (natural kg magnesium sulphates) 2530.00 .90.1 of 1998 and No. 2530.00 .Kieserite.30 5% 5% 5% 5% . perlite and chlorites.20.Other kg (As amended by Act No. 9 of 1997. 3 of 2000) 25.00 . kg unexpanded 2530.

other than roasted iron pyrites Statistical Unit of Duty Quantity Rate Remarks .17. Subheading Notes 1. (e) Slag wool. thallium or their mixtures.60. mercury.19). lead compounds and iron oxide. and consisting essentially of lead. For the purposes of subheading 2620. (As amended by Act No.44 or of the metals of Section XIV or XV. Natural magnesium carbonate (magnesite). slag and ash Notes 1. even if they are intended for non-metallurgical purposes. (c) Sludges from the storage tanks of petroleun oils. Headings 26.00". Ash an residues containing arsenic. 2. 1 of 2002) Heading 26.and (b) ash and residue containing arsenic. "leaded gasoline sludges and leaded anti-knock compound sludges" means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example. or (g) Copper. whether or not containing metals.17). (d) Basic slag of Chapter 31. other waste or scrap containing precious metal or precious metal compounds. This Chapter does not cover (a) (b) Slag or similar industrial waste prepared as macadam (heading 25.12). (f) Waste or scrap of precious metal or of metal clad with precious metal.01 to 26.00. and 2. however.01 to 26. . Heading 26.06).17 do not.02 applies to: (a) ash and residues of a kind used in industries either for the extraction of metals or as a basis for the manufacture of chemical compounds or metals excluding ash an residues from the incineration of municipal waste (heading 26. of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds. of a kind used principally for the recovery of precious metal (heading 71.10).Iron ores and concentrates. For the purposes of headings 26. are to be classified in subheading 2620.21). nickel or cobalt matter produced by any process of smelting (Section XV). including roasted iron pyrites.01 H S Code Description of Goods Iron ores and concentrates. rock wool or similar mineral wools (heading 68. whether or not calcined (heading 25. the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury. include minerals which have been submitted to processes not normal to the metallurgical industry.CHAPTER 26 Ores. of the metals of heading 28. tetraethyl lead). 3. consisting mainly of such oils (heading 27.21.

vanadium or zirconium ores and concentrates. dross (other than granulated slag).00 Uranium or thorium ores and concentrates.14 26..00. tonne 26. 2617.Roasted .Other Other ores and concentrates.00.00 2612.12.00 2614.00 Tin ores and concentrates. tonne tonne tonne tonne 5% 5% 5% 5% 26.00 Copper ores and concentrates. Slag.00 .00.00 Manganese ores and concentrates.00 26.00 2605.90.00 2609. 2616.19 . Cobalt ores and concentrates.06 26.04 26.00.Other Precious metal ores and concentrates. .20 Ash and residues (other than from the manufacture of iron or steel).00.Thorium ores and concentrates Molybdendum ores and concentrates.15 2613.00.00 2613.00 .16 Niobium. Aluminium ores and concentrates..90.20.03 26.Zirconium ores and concentrates 2615.Uranium ores and concentrates .26. tantalum.00 2606.00 5% 5% 5% 5% 5% 5% kg kg tonne 2619.00 2610.17 26.00 2616. 2615.00.18 26.Other 2618. Tungsten ores and concentrates.00. 2608.10.00 .00 .Agglomerated 2601.00.20.00 Granulated slag (slag sand) from the manufacture of iron or steel.00 . Zine ores and concentrates.05 26.10.00. Nickel ores and concentrates.00 .00 kg 2612.90.02 2601.10.Other Titanium ores and concentrates.08 26.07 26.00.Silver ores and concentrates kg kg 5% 5% kg kg 26.00 2607.10. . scalings and other waste from the manufacture of iron or steel.10.90.10 26.00 . 2603.09 26. containing arsenic metals or their metal compounds.00 . kg kg 5% 5% kg kg kg 5% 5% 5% 26.00. Chromium ores and concentrates. calculated on the dry weight.Roasted iron pyrites 2602. Lead ores and concentrates.00 2604.Non-agglomerated 2601. including ferruginous manganese ores and concentrates with a manganese content of 20% or more.Antimony ores and concentrates 2617.12 tonne tonne kg tonne tonne tonne tonne tonne free 5% free 5% 5% 5% 5% 5% 5% 2611.13 26.11. .11 26.00.

20.91. mercury.Containing mainly aluminium 2620. 1 of 2003) .00 .11.00 .29.Containing mainly vanadium 2620.Containing mainly lead:-. 1 of 2002 and No.Containing mainly copper 2620.00 Other slag and ash.00 -.21 .19. cadium.Other 2620.Other 2620.90.40.00 .Other: 2620. including seaweed ashmunicipal ash and residues from the incineration of 2621.00 .99.. chromium or their mixtures 2620.Hard zinc spelter 2620.30. thallium their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds.Ash and residues from the incineration of municipal waste -Other tonne tonne tonne tonne tonne tonne tonne tonne tonne 5% 5% 5% 5% 5% 5% 5% 5% 5% tonne tonne tonne tonne 5% 5% 5% 5% tonne tonne 5% 5% 2621.Leaded gasoline sludges and leaded 2620..Containing antimony.60.00 -Containing arsenic.Other 2620.00 waste .Other (kelp) 2621.00.Containing mainly zinc 2620.50.10.26.00 .90.00 (As amended by Act No. beryllium.00 anti-knock compounds sludges-.00 .00 -.00 .

(b) Medicaments of heading 30.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils. used hydraulic oils and transformer oils). For the purposes of subheading 2701. for the purposes of heading 27. used lubricating oils. 38. This Chapter does not cover (a) Separate chemically defined organic compounds. For the purpose of subheadings 2707. these include: (a) such oils no longer fit for use as primary products (for example.04. 2707.CHAPTER 27 Mineral fuels. xylenes. such as those resulting form oil spills. other than pure methane and propane which are to be classified in heading 27.10. the terms "benzol (benzene)". Subheading Notes 1. whether or not mixed with water.05 2.10 'waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter). For the purposes of subheading 2701. after conversion to 1. "light oils and preparations are those of which 90% or more by volume (including losses) distil at 210oc (ASTMD 86 method). bituminous substances.01.00 and 2707.02. mainly containing such oils and a high concentration such oils and a high concentration of additives (for example. obtained by any process. (As amended by Act No. "(xylenes)".00.11. 2707.00. 4.00. respectively. chemicals) used in the manufacture of the primary products (c) such oils in the form of emulsions in water or mixtures with water. "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene. "tuluol (toluene)". mineral waxes Notes 1. However. as well as those consisting mainly of mixed unsaturated hydrocarbons.11. "bituminous coal" means coal having a volatile matter limit (on a dry.11. "anthracite" means coal having a volatile matter limit (on a dry.03. 2.20.00. provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 3.013 millibars when a reduced-pressure distillation method is used (Chapter 39). or 30.12. toluene. 33. 1 of 2002) . or from the use of cutting oils for machining operations. mineral-matter-free basis) not exceeding 14%. For the purposes of subheading 2710. (b) sludge oils from the storage tanks of petroleum oils. naphthalene or phenols. 3. the references do not include synthetic liquid polyolefins of which less than 60% by volume distils at 300C. mineral-matter-free-basis) equal to or greater than 5. 2707. storage tank washings.30. or (c) Mixed unsaturated hydrocarbons of heading 33. mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist.60.40. Reference in heading 27.833 kcal/kg. mineral oils and products of their distillation.

05 2703. and other mineral tars.07 2707.00 27. from peat.00 2707.20.Xylole (xylenes) .00 2702.Benzol (benzene) .00 Oils and other products of the distillation of high temperature coal tar.11.Lignite.Anthracite .02 2702.00. excluding jet. Coal gas.50. whether or not agglomerated.00 2707. from lignite or.01 2701. ovoids and similar solid fuels manufactured from coal Lignite. whether or not dehydrated or partially distilled. Statistical Unit of Duty Quantity Rate Remarks tonne tonne tonne tonne 15% 15% 15% 15% tonne tonne tonne tonne tonne 15% 15% 15% 15% 15% 15% 27..Phenols . retort carbon..12.00.04 27.Naphthalene .Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250ºC by the ASTMD 86 method .Toluole (toluene) .00 2704.10. ovoids and similar solid fuels manufactured from coal.00 Description of Goods Coal.20.. producer gas and similar gases. briquettes. Tar distilled from coal. but not agglomerated .00 2707. .Pitch dekalitre litre litre litre litre 15% 15% 15% 15% 15% litre litre litre 15% 15% 15% kg 15% . similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.08 2708. obtained from coal tar or from other mineral tars.Briquettes.Other coal .00 2707.30.Agglomerated lignite Peat (including peat litter). .00.91..06 2706.00 2701..Coal. but not agglomerated . . water gas. including reconstituted tars. whether or not pulverised.40.Other .Bituminous coal .99.00 27. other than petroleum gasses and other gaseous hydrocarbons.19. whether or not agglomerated.Heading H S Code 27.10. of lignite or of peat.03 27.00 2701. Coke and semi-coke of coal.00 2707.60.10. whether or not pulverised. .00 tonne 27.00 2701.00 27.20.00 2705. whether or not agglomerated.00 2707.Other Pitch and pitch coke.00.00 2707.Creosote oils .

19.27.90 ..Fuel oils 2710. polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710.11.20 . cleaning oil..19.11. .00 -.90 ---Other 2710..10 --. circuit-breaking and insulating oil 2710. containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals.Base oils suitable only for further processing--.00 ---Other 27...20.Motor spirit 2710. .. preparations not else where specified or included.09 27.11.Other .19.00 .00.10 .19.19. these oils being the basic constituents of the preparations.70 --....19.11.Other medium oils and preparations 2710..00 Petroleumcrude..Gas oils 2710.. these oils being the basic constituents of the preparations .Waste oils: 2710.50 .Aviation spirit for piston 2710.40 --.11 dk/litre 5% dk/litre dk/litre 25% 5% dk/litre dk/litre dk/litre dk/litre dk/litre dk/litre 5% 25% 5% 25% 25% 25% dk/litre dk/litre dk/litre free 25% 25% dk/litre 5% Petroleum gases and other gaseous hydrocarbons..10 2708.20 .91.Petroleum oils and oils obtained from bituminous mineral (other than crude) and preparations not else where specified or included...11. other than crude.Containing polychlorinated biphenyls(PCBs). waste oils..60 .Cutting oil.Jet (aviation turbine) fuel 2710.Transformer.Kerosene including kerosene type jet fuel 2710. 2710.. etc..19.Light oils and preparations: kg dekalitre 15% 5% 2710...19.Other 2710. containing by weight 70% or more or petroleum oils or of oils obtained form bituminous minerals.11..30 . other than waste oils: . oils obtained from bituminous minerals.....50 --.30 engines .Lubricating grease 2710..White spirit 2710.99.40 . grease cutting oils..Pitch coke oils and 2709.Other. Petroleum oils and oils obtained from bituminous mineral.

.Natural gas .In gaseous state .00 2714..12.13.Other Butiminous mixtures based on natural asphalt.21. lignite wax.In bulk .12 2712. whether or not coloured.Petroleum bitumen .00 27.00 2713.Semi refined wax .14.Natural gas . butylene and butadine .10 2712.20.19.00 2711.00 2711. micro. slack wax. ..90.00 2713. propylene.20 2712..Liquefied . and similar products obtained by synthesis or other processes.00 27.90.75% of oil . on natural bitumen.. bituminous kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% kg kg kg 15% 25% 5% DK/litre DK/litre 5% 15% kg kg kg kg 15% 15% 15% 15% quintal quintal kg 15% 15% 15% .20 27.Other residues of petroleum oils or of oils obtained from bituminous minerals Bitumen and asphalt.Petroleum jelly . petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.00.00 2711.Other residues of petroleum oils or oils obtained from bituminous minerals .Ethylene...Calcined .Propane .12.10..cystalline petroleum wax. on petroleum bitumen. other mineral waxes.11..Not in bulk ..00 2713.90.Bituminous or oil shale and tar sands .Other .11. bituminous or oil shale and tar sands.00 2711..Petroleum coke .Paraffin wax containing by weight less than 0.13 2713.00 27.Not calcined .Other Petroleum coke. asphaltites and asphaltic rocks.. paraffin wax. .20..00 .00 2712. natural. peat wax.10. on mineral tar or on mineral tar pitch (for example.10 2712.90.00 2711.Other Petroleum jelly.2711.Butanes .14 2714.29...15 2715.00 2711.10. ozokerite.

45 are to be classified in those headings and in no other heading of the Nomenclature.44 or 28. Subject to paragraph (a) above. 1 of 2002. 3 of 2004 and No.1 of 1998 and Act No.00. 30.08 by reason of being put in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.06.06. Subject to Note 1 above. goods answering to a description in heading 28.46 are to be classified in those headings and in no other heading of the Section.04. 33. 9 of 1997. 30. 33. (As amended by Act No. 33. Act No. provided that the constituents are (a) Having regard to the manner in which they are put up. Act No. 1 of 2002) . 33. Goods put up in sets consisting of two or more separate constituents.4 of 1999.04.00 mastics. Electrical energy (optional heading). (b) (c) Presented together. (a) Goods (other than radioactive ores) answering to a description in heading 28. 35. (b) 2.03.16 2716. cut-backs).05.27.05. goods classifiable in heading 30. 33.43 or 28.06. 3. and Identifiable. as being complementary one to another. clearly identifiable as being intended to be used together without first being repacked. whether by their nature or by the relative proportions in which they are present.07 or 38. 3 of 2006) Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes 1. 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. 100 kwh 15% (As amended by Act No. 32. are to be classified in the heading appropriate to that product. 37. No.12.07.

of inorganic bases (heading 28. carbon oxysulphide. The products mentioned in (a) above dissolved in water. only the following compounds of carbon are to be classified in this Chapter (a) Oxides of carbon. 6. The metals.4. whether or not pure.47). of heading 38.01). of heading No. (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport. cyanogen.11. Hydrogen peroxide. (e) (f) (g) Artificial graphite (heading 38. (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons. or precious metals or precious metal alloys or Chapter 71. of inorganic bases (heading 28. (c) Products mentioned in Note 2. 2.11). (b). organic or inorganic compounds of precious metals. cyanates and thiocyanates.24.13). solidified with urea (heading 28.43 to 28. the headings of this Chapter apply only to (a) (b) (c) (d) (e) Separate chemical elements and separate chemically defined compounds. tellurocarbonates. granules or flakes of heading 32. whether or not pure (Chapter 31). (b) (c) (d) (e) Halide oxides of carbon (heading 28. including sintered metal carbides (metal carbides sintered with a metal). 5. cyanogen halides and cyanamide and its metal derivatives (heading 28. (b) Organo-inorganic compounds other than those mentioned in Note 2 above.31).01. ink removers put up in packings for retail sale.05). products put up as charges for fire extinguishers or put up in fire-extinguishing grenades of heading 38. The products mentioned in (a). Carbon disulphide (heading 28. Heading 28. The products mentioned in (a). of radioactive elements or of isotopes Notes 1. Subject to the provisions of Note 1 to Section VI. selenocarbonates.06. organic products included in headings 28. metal alloys or cermets. 32. of Section XV.46 and carbides (heading 28. selenocyanates. cyanides. Except where the context otherwise requires. cyanide Oxides and complex cyanides of inorganic bases (heading 28. stabilised with organic substances (heading 28. provided that the conditions do not render the product particularly suitable for specific use rather than for general use. In addition to dithionites and sulphoxylates. tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates.44 applies only to .13.49).02 to 71. this Chapter does not cover (a) Sodium chloride or magnesium oxide. whether or not pure. for example.38). Thiocarbonates.36). or 5 to Chapter 31. or (h) Optical elements.37) fulminates. tellurocyanates.07. 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.3. cultured crystals (other than optical elements) weighing not less than 2. Precious or semi-precious stones (natural. isocyanic. thiocyanic and other simple or complex cyanogen acids (heading 28. (d) Inorganic products of a kind used as luminophores. thiocarbonyl halides. synthetic or reconstructed) or dust or powder of such stones (heading 71. 3. or other products of Section V.42).12).5g each. Heading 28.42 apply only to metal or ammonium salts or peroxysalts. double or complex salts are to be classified in heading 28.26 to 28.CHAPTER 28 Inorganic chemicals. Except where the context otherwise requires. 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. hydrogen cyanide and fulminic. 4. glass frit and other glass in form of powder. of the halides of the alkali or alkaline-earth metals of heading 38.51) other than calcium cyanamide. of the halides of the alkali or alkaline-earth metals (heading 90.42.24. carbonates and peroxocarbonates of inorganic bases (heading 28. whether or not containing impurities.

10 2801. sublimed or precipitated.30. dispersions (including cermets).20 28. inorganic or organic..Not in bulk Carbon (carbon blacks and other forms of carbon not elsewhere kg kg free 15% . 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. enriched in one or several of the said isotopes. bromine and iodine..20. . Chemical elements (for example.44 and 28. however.. H S Code 28.In bulk 2802. silicon and selenium) doped for use in electronics are to be classified in this Chapter. Alloys. whether or not mixed together. colloidal sulphur.20 .Chorine .00. When cut in the form of discs. 43)..61).Not in bulk .48 includes copper phosphate (phosphor copper) containing more than 15% by weight of phosphorus.In bulk .20. .(a) (b) (c) (d) Technetium (atomic No. promethium (atomic No.. bromine ..01 2801. that is.45.. Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Section XIV and XV). 1 of 2002) Heading . 8.10.Liquid in bulk .10 .-CHEMICAL ELEMENTS Fluorine. 84) and all elements with an atomic number greater than 84.00.Individual nuclides. The term "isotopes" for the purposes of this Note and of the wording of headings . 7.02 Description of Goods I.002.1090 2801. of these elements or isotopes. they fall in heading 38. elements of which the natural isotopic composition has been artificially modified.In bulk . excluding.. those existing in nature in the monoisotopic state. provided that they are in forms unworked as drawn. whether or not mixed together. or in the form of cylinders or rods. (As amended by Act No.Mixtures of isotopes of one and the same element. 28.10 2801...10 2801. polonium (atomic No.03 Sulphur. chlorine..Other ..Iodine . (f) Radioactive residues whether or not usable. whether or not chemically defined.30.Not in bulk Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg free 15% free 15% free 15% 28.. 2802.....Fluorine.20 2801. (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors. Heading 28.ci/gl). refers to . Compounds. wafers or similar forms.18.

00 ..Silicon 2804.Other 2805..00 .Selenium Alkali or alkaline-earth metals.10 .Rare gases 2804.29.40. 2803.10 .In bulk 2805..Mercury 2805.30.50.70.Other . scandium and yttrium.Alkali metals 2805.28.00.00 .10 .00 .00 .00 .....Oxygen 2804..20 .Not in bulk Hydrogen.20.10.Hydrogen chloride (hydrochloric) 2806.40.Rare-earth metals...00 .Not in bulk II.00.In bulk 2806. mercury. .. rareearth metals. whether or not intermixed or interalloyed.11.19..Arsenic 2804.20 .40.10 .00 .Not in bulk 2804...90. rare gases and other nonmetals...12.20 .00 ..Argon 2804.70..00 ..Sodium 2805.In bulk 2804..21.Other 2804.00 .00 .30.10.05 specified or included). chlorosulphuric acid.Containing by weight not less than 99.00 .Calcium 2805. ..04 28..Chlorosulphuric acid 2806.20 . 2804.Baron.61. whether or not intermixed or interalloyed .Phosphorus 2804. scandium and yttrium.In bulk 2803.In bulk kg kg free 15% kg kg kg kg kg kg kg kg kg kg kg kg free free free free free free free free free 15% free free kg kg kg kg free free free free kg kg free 15% 28.-INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS Hydrogen chloride (hydrochloric acid).80.99% of silicon 2804.10..00 ..Not in bulk .06 kg kg kg free 15% free .10 .. tellurium .69.Hydrogen .Nitrogen 2804.

.20 .00. .28.In bulk 2810.20 .. boric acids.12 .20 .In bulk 2807. phosphoric acid and polyphosphoric aci...Phosphoric acid and polyphosphoric acids 2809.00. 2808.10 ..12 .In bulk 2811..10 .09 28..Boric acid 2810.Other inorganic acids .Oxides of boron 2810..Not in bulk Sulphuric acid.Other 2811......29. whether or not chemically defined.Not in bulk Nitric acid..Other III..21 ..21.10..08 28. oleum.d polyphosphoric acids.20.Other inorganic oxygen compounds of non-metals ...Contained in "Sparlet bulbs" 2811...20.10 .00....22 .20 .00.23.19...In bulk 2808..Not in bulk .00 . .....07 28. 2807.In bulk 2809.Not in bulk Other inorganic acids and other inorganic oxygen compounds of non-metals...Hydrogen fluoride (hydrofluoric acid) 2811.11.21.Not in bulk Oxides of boron.11.10 .90 .Not in bulk .Not in bulk .00.10 .-HALOGEN OR SULPHUR kg kg kg kg kg 15% free 15% free 15% kg kg free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg 15% free free 15% 5% ..20 .10..10 ..19.... .10 ..00.22.Silicon dioxide 2811..In bulk 2811..10 28..Not in bulk .In bulk 2809..Other 2811.00.Carbon dioxide 2811.20....00..In bulk 2810. sulphonitric acids.Diphosphorus pentaoxide 2809.11 2806...20 ..Sulphur dioxide 2811.00 ..20 .00 .Not in bulk Diphosphorus pentaoxide.

Not in bulk Sulphides of non-metals.In bulk 2813..10.20 .10.Not in bulk Sodium hydroxide (caustic soda).In bulk 2815. potassium hydroxide (caustic potash).13 kg kg kg kg free 15% free 15% 28....28..20 .90. ....In bulk 2814.10 .14 kg kg kg kg free 15% free 15% 28..Not in bulk 2815...15 kg kg free 15% kg kg free 15% kg kg kg free 15% free .20 ..20 .11. HYDROXIDES AND PEROXIDES OF METALS Ammonia...10.Chlorides and chloride oxides 2812.20 .12 COMPOUNDS OF NON-METALS Halides and halide oxides of non-metals.10 .10 .10 .Carbon disulphide 2813..10..In bulk 2812.Not in bulk ..10.90.Other 2813.10 ..In bulk 2815. commercial phosphorus trisulphide. .20 .Other 2812.In bulk 2815..20 ..12.20.Solid 2815...In bulk 2813.11.20..Not in bulk .In bulk 2814.Potassium hydroxide (caustic potash) 2815.10 ..Not in bulk .90.Sodium hydroxide (caustic soda) .-INORGANIC BASES AND OXIDES. ..10 .Anhydrous ammonia 2814.20.In aqueous solution (soda lye or liquid soda) 2815.20 . peroxides of sodium or potassium.Not in bulk IV.In bulk 2812.00 .30..12...Ammonia in aqueous solution 2814..20.Not in bulk .Peroxides of sodium or potassium kg kg kg kg free 15% free 15% 28.10..10 ..Not in bulk .20 .10 .90.. .... anhydrous or in aqueous solution....

10.Not in bulk . other than artificial Corundum 2818.. oxides..Not in bulk .10.Other 2820.20 ... of strontium or barium. aluminium hydroxide..Not in bulk ..00. earth kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg free 15% free 15% kg kg kg kg free 15% free 15% .In bulk 2820.Not in bulk .10 ..10 2816..10.Not in bulk .20 ..10 ...20 .10 .Not in bulk Iron oxides and hydroxides...10.10 .In bulk 2820..10 ... whether or not chemically defined.Not in bulk Chromium oxides and hydroxides.10 28. whether or not chemically defined 2818.90.Artificial corundum.In bulk .10 2816. zinc peroxide.90.. hydroxide and peroxide of barium Zinc oxide.10..90.30.In bulk kg kg free 15% kg kg free 15% kg kg free 15% 28. .In bulk 2819..In bulk .20 28..10.30...00.20 ...18 Hydroxide and peroxide of magnesium..90.Not in bulk .Chromium trioxide 2819.21 2817.. . .28.19 28.17 2817.Not in bulk Artificial corundum.....10 .In bulk 2819.In bulk 2818.Other 2819.. . hydroxide and peroxide of strontium or barium .40..Hydroxide and peroxide of magnesium .20 .In bulk 2818.20 28. aluminium oxide.20 .20..10..10.Manganese dioxide 2820.20.. .20 .In bulk 2818.Not in bulk Manganese oxides.20 .20 2816.16 2816....Aluminium oxides.10 .40. hydroxides and peroxides.Oxide.Aluminium hydroxide 2818...Oxide.

.20...20 ... ...10 .In bulk 2825...Red lead and orange lead 2824.Not in bulk .10 ..10 .11 2823..Iron oxides and hydroxides .In bulk 2824..Hydrazine and hydroxylamine and their inorganic salts 2825..24 2824.90..Lithium oxide and hydroxide 2825... .20.20.Not in bulk kg kg kg kg kg kg free 15% free 15% free 15% .30.10.10 colours containing 70% or more by weight of combined iron evaluated as Fe2O3....10 2821..Lead monoxide (litharge. massicot) .10..10.Other 2824...10 2821. other inorganic bases.In bulk ..Titanium dioxide ..Not in bulk . hydroxides and peroxides.23 2823.Not bulk .20..Not in bulk .20 . .Not in bulk .In bulk 2825.22 2822.00.Not in bulk Cobalt oxides and hydroxides....Vanadium oxides and hydroxides 2825.In bulk kg kg kg kg free 15% free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg free 15% free 15% free 15% 28.Not in bulk Lead oxides..2821. ..92 28.00.10 . other metal oxides.25 2824.20 . red lead and orange lead.10.10.00..Not in bulk .10 .In bulk .00...12 2823..20..Other .10 2822.In bulk .20 ..In bulk .00.20.30.In bulk 2824.20 28.20 28. ....10.In bulk .Earth colours ..91 2823..20 .90.In bulk 2825.......00..Not in bulk Titanium oxides.20 . commercial cobalt oxides.20 2821..Not in bulk Hydrazine and hydroxylamine and their inorganic salts.

.Other 2825.Of aluminium 2826.80.10 .Other 2826..20..12..Fluorides .26 .10 ..10 ..Not in bulk .10 .19.10 .....10 .70..Molybdenum oxides and hydroxides 2825.In bulk 2825...50.Not in bulk .In bulk 2826.80....Not in bulk V.Nickel oxides and hydroxides 2825.30.40.10 .In bulk 2826..20 . fluoroaluminates and other complex flourine salts..In bulk 2826.In bulk 2825..70..20 .20 .. fluorosilicates..Not in bulk .60...40.Not in bulk ...Copper oxides and hydroxides 2825.Germanium oxides and zirconium dioxide 2825.In bulk 2825.Not in bulk .Not in bulk .Other kg kg kg kg 15% 15% free 15% kg kg free 15% kg kg kg kg kg kg free 15% free 15% free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg free 15% kg kg free 15% .90.Not in bulk .20.Fluorosilicates of sodium or of potassium 2826.Antimony oxides 2825.20 ..10 .In bulk 2826..10 . .11.....60..12.20 .-SALTS AND PEROXYSALTS..In bulk 2825.10 ..20 .In bulk 2825..11.19.28.Not in bulk .In bulk 2825.In bulk 2826.90. OF INORGANIC ACIDS AND METALS Fluorides.Of ammonium or of sodium 2826....20 ...Not in bulk .Not in bulk ..20 .30....Sodium hexafluoroaluminate (synthetic cryolite) 2826..20 .20 .20 .10 .50..

In bulk 2827..31.In bulk 2827.10...10 .Of copper .Ammonium chloride 2827.32..Not in bulk 2827.10 ..49..32.20 kg kg kg kg free 15% free 15% ...Not in bulk . iodides and iodide oxides.Not in bulk .Not in bulk .10 .Of nickel 2827.... bromides and bromide oxides.20 .20 .20.Of zinc 2827.34.90....... .10 .Of cobalt 2827..Not in bulk ..10 2827.Not in bulk ..20 .In bulk 2827..In bulk .....Of barium 2827..39.In bulk 2827.27 2826.20 ..In bulk 2827.Chloride oxides and chloride hydroxides ..20 ....Of aluminium 2827.20 .49..In bulk 2827.Of iron 2827..Not in bulk .20 ..10 ..10..41.Of magnesium 2827.In bulk 2827.28.10 .In bulk 2826.20 .33..90.Other chlorides .Not in bulk .39.20 .10 ......In bulk .In bulk 2827.10 .Calcium chloride 2827..36.36.Bromides of sodium or of potassium kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% free 15% free 15% free 15% 2827..Not in bulk Chlorides...10 ..Not in bulk .20.....Bromides and bromide oxides . chloride oxides and chloride hydroxides..Other ..35.Not in bulk ...34..41.33.Not in bulk .20 2827.20 ..31..Not in bulk .35.10 2827.10 .

Sodium sulphides 2830..In bulk 2828.20 ..20 .10 . polysulphides whether or not chemically defined . chlorites.90.In bulk 2829.30.Cadmium sulphide 2830.Not in bulk kg kg kg kg kg kg free 15% free 15% free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg free 15% free 15% free 15% kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% .90.11...10. iodates and periodates..Other 2829..10.Not in bulk .Not in bulk .In bulk 2830.19.Not in bulk Sulphides..10 .10 .11.Other 2830.20 .20 .Iodines and iodine oxides 2827..In bulk 2830.10...20 .Chlorates ..51.19..In bulk 2827...10......10 .29 28. .10 .Of sodium 2829.20 .In bulk 2829.10 .Not in bulk Chlorates and perchlorates.20 .In bulk 2830...10 ...In bulk 2829..Not in bulk Hypochlorites..20.60..20 ..20 .30..In bulk 2827.59.Not in bulk ..90.51.In bulk 2830.Not in bulk .. bromates and perbromates.Not in bulk ...90...20.20 .10 ...10 ..28.Other 2827..Commercial calcium hypochlorite and other calcium hypochlorites 2828. .90.Not in bulk 2829. commercial calcium hypochlorite.In bulk 2827..20 .30 2827.10 .20 .Not in bulk ..10 .10 ...Not in bulk ..90....Other chlorates 2829.10 ... hypobromites.Zinc sulphide 2830..60..Other 2828.In bulk 2828..90.28 28.59.

10..23..In bulk .In bulk ...Disodium sulphates .26.In bulk .90.In bulk ..Other .10 2831.32 2832.20 2832.In bulk .33 2833.20 2832...20 2833.20 2831.In bulk .In bulk .10...Not in bulk .Not in bulk Sulphites...19.20 2833.10 2832. thiosulphates..Of chromium .20 2833..Not in bulk .. ..90...25.10 2833.21.Other .....Not in bulk .Sodium sulphites ..10 2832..In bulk .....22.Not in bulk .10 2831.Not in bulk ..In bulk ...Other sulphates ..31 2831.23.24....10 2833.Not in bulk . Sodium sulphates .Of copper ..10 2833.Of nickel .Not in bulk ... alums. ..Of zinc .28...20.10 2833...20.20 28.Of aluminium .Of magnesium .10.In bulk .Not in bulk ..19.20 2833.11....20 2833.26.Other sulphites ....10.20 28.In bulk .Not in bulk Sulphates.30.Thiosulphates ..20 2833...10 2833.In bulk ..Not in bulk ..22.10 2833..Not in bulk .20 Dithionites and sulphoxylates.20 2833.10 2833.25...In bulk .Of sodium ..Not in bulk .Of barium kg kg kg kg free 15% free 15% kg kg kg kg kg kg free 15% free 15% free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% free 15% free 15% .24.10 2832.30.. perosulphates (persulphates).21.11..10 2833.

22.29.Of mono.Not in bulk Nitrites.In bulk 2833...In bulk 2835.30.Other 2833.Not in bulk .27.Of potassium 2834..Sodium triphosphate (sodium kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% 28.20 . phosphonates (phosphites).10.In bulk 2834.Other phosphates of calcium 2835.40.00 .00 ..20 ..In bulk 2833.Not in bulk .Alums 2833.20 .10.Not in bulk ..29.In bulk 2833.10 .23..20 .Not in bulk ..Of bismuth 2834....In bulk 2834.10 .21..10 .Phosphates .90 .31.or disodium 2835......10 .25.00 ...Phosphinates (hypophosphites)..2833.20 ..Nitrites 2834.Calcium hydrogenorthophosphate ("dicalcium phosphate") 2835.Not in bulk ..10.20 ..23..24.22...10 .Polyphosphates 2835..Of potassium 2835.....In bulk 2833.29.In bulk 2835..20 ..27..40.21. nitrates ..Not in bulk Phosphinates (hypophosphites)...10 .Other . .29..34 kg kg free 15% kg kg kg kg free 15% free 15% 28..In bulk 2835.In bulk 2835.20 .. phosphonates (phosphites) 2835.Of trisodium 2835..35 kg kg free 15% kg kg kg kg kg kg kg kg kg kg free 15% free 15% free 15% free free free free ..20 .Not in bulk 2835..10 .10 .00 ....29..10 .10 .Nitrates ...Not in bulk ..20 .10 .In bulk 2834..10...30.Peroxosulphates (persulphates) 2833..Not in bulk .24..Not in bulk .26. phosphates and polyphosphates.

00 .60..In bulk 2836..Not in bulk .20 .Not in bulk ..10 .60.Sodium hydrogencarbonate (sodium bicarbonate) ..91.In bulk kg free kg free kg kg kg kg free free 15% free kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% kg kg kg kg kg kg free 15% free 15% free 15% 28.......Other 2837.10 ...Barium carbonate 2836.20....Commercial ammonium carbonate and other ammonium carbonates .Of sodium 2837.21 ..Cyanides and cyanide oxides ..In bulk 2837.10 .Not in bulk Cyanides..Other Carbonates...10 .00 ..10 .36 tripolyphosphate) 2835.Other ..In bulk 2836.20 ..99.Lithium carbonates 2836..In bulk 2836..Lead carbonate 2836. commercial ammonium carbonate containing ammonium carbonate.Not in bulk .70.92.11.Not in bulk ..40..50.70.92.Not in bulk ...91...10 .In bulk 2836..Postassium carbonates 2836.37 kg kg kg free 15% free ..20 .28...Not in bulk 2836..10 .50.Other 2836.Crystals (washing soda) 2836.19.11.20 .....Disodium carbonate 2836.In bulk 2836.20 . cyanide oxides and complex cyanides.Foshe ash-used in industry ..40.00 .. 2836..Not in bulk ...Calcium carbonate 2836..Strontium carbonate 2836..20 .10..Not in bulk .In bulk 2836. .10 .20 .In bulk 2836.In bulk 2836.10 . peroxocarbonates (percarbonates)...39.99.20 .30.20...20.22 ..10 .

.Not in bulk 28..20.10..19.Aluminates 2841.Not in bulk .Peroxoborates (perborates) Salts of oxometallic or peroxometallic acids.20..Not in bulk Borates.Not in bulk .10 ...10 .Of sodium metasilicates .Not in bulk ..Complex cyanides 2837.20.10 .20 .In bulk 2841.Not in bulk .20.30.........Other .20 .20 2839. peroxoborates (perborates).20 .20 .Sodium dichromate 2841..Other borates 2840.20 .11.Of sodium .In bulk 2839...Other 2840.30..Disodium tetraborate (refined borax) ....10 2839..10 2839.10 .In bulk .41 .In bulk 2840.Chromates of zinc or of lead 2841..90.20.Of potassium 2839.Not in bulk ..Not in bulk .20 . . kg kg kg kg 15% free 15% free 2839.In bulk 2840..10 .In bulk 2841.Not in bulk kg kg kg kg free 15% free 15% 28.Not in bulk .11..10 .In bulk 2839.... cyanates and thiocyanates... ..20.20...11...In bulk 2841.90.40 28.In bulk ..In bulk 2837.10.00...Not in bulk .10 ..20 .19.Potassium dichromate kg kg kg kg free 15% free 15% kg kg kg kg kg kg kg free 15% free 15% free 15% free kg kg% kg kg kg kg free 15% free 15% free 15% ..20 Silicates.20 .19.19..11.39 2838.20 ..38 28..Anhydrous 2840.19....In bulk 2840.2837..Other 2839.00 . .Not in bulk 2840.20.00 Fulminases.10 ..30.. commercial alkali metal silicates.10 .20 .

whether or not chemically defined..10 2841.10 2842..90.00 2841.In bulk .90....20 2843....Other .20 2841..Double or complex silicates including aluminosilicates whether or not chemically defined .10 kg kg kg free 15% free ...43 kg kg kg kg free 15% free 15% 2843..Not in bulk ..20 2841..Not in bulk .Other .80..90.10 2842.21....90.In bulk .Tungstates (wolframates) ..Silver compounds .Other ..61..Not in bulk VI.Not in bulk .20 2841.In bulk .Manganites.10.29..70.10 2841.20 28.20 2842.20 kg kg free 15% 2843.Silver nitrate .69.10.-MISCELLANEOUS Colloidal precious metals...In bulk .In bulk .Potassium permanganate .70.Not in bulk Other salts of inorganic acids or peroxoacids...10.Not in bulk .20 28.50.10 2841...Other chromates and dichromates peroxochromates . excluding azides. . including aluminosilicates whether or not chemically defined.Other .Not in bulk .00 2841..10 2843.10 2843.50. inorganic or organic compounds of precious metals...In bulk .. .Molybdates ..80.10.In bulk . manganates and permanganates . amalgams of precious metals.42 .10 2841.2841..In bulk ...Not in bulk .Colloidal precious metals ..00 2842.21..In bulk kg kg free 15% kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% 2842.10.

00 Spent (irradiated) fuel elements kg (cartridges) of nuclear reactors Isotopes other than those of heading free free .Not in bulk .28.90.. alloys. ceramic products and mixtures containing these elements. 2844. isotopes or compounds.Radioactive elements and isotopes kg and compounds other than those of subheading No. dispersions (including cermets).30.In bulk 2843.10.00 .00 . thorium or compounds of these products.. kg kg kg kg kg 15% free 15% free 15% kg free kg free kg free 28.Other compounds..90.10.Uranium depleted in U235 and its compounds.30. dispersions (including cermets)..Gold compounds 2843.20 or 2844. 2844. thorium and its compounds.29. plutonium or compounds of these products. amalgams 2843..45 2844..50.30. dispersions (including cermets).. ceramic products and mixtures containing uranium enriched in U235.Not in bulk Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds.10 . ceramic products and mixtures containing uramium depleted in U235.30.40. ceramic products and mixtures containing natural uranium or natural uranium compounds. 2844. 2844. mixtures and residues containing these products. alloys.. radioactive residues 2844.44 2843.In bulk 2843.Uranium enriched in U235 and its compounds.00 .10 .00 . alloys. 2844.20 . alloys..Not in bulk .20.20 ..20 .Natural uranium and its compounds. plutonium and its compounds. dispersions (including cermets).

00.00.. compounds.20 28. other than compounds which are also carbides of heading No.49.. liquid air (whether or not rare gases have been removed). whether or not chemically defined.2845.10 2846. inorganic or organic.10.10. Phosphides.Not in bulk Hydrogen peroxide. inorganic or organic of rare-earth metals.44.Not in bulk Other inorganic compounds (including distilled or conductivity water and water of similar purity). whether or not chemically defined. 28. whether or not chemically defined.In bulk ..50 2850..20 2846.Other Compounds. of such isotopes. 28.00.49 2847.In bulk ..In bulk . 9 of 1997. No.48 28.00 28.00.00. amalgams. compressed air.00 2849.00 2849. kg kg free free kg kg kg kg kg free 15% free 15% free free 2848.Cerium compounds .00 2845. azides. nitrites.. . silicides and borides.20 28.4 of 1999 and No.00 kg 2849.00. whether or not solidified with urea.20. other than amalgams of precious metals.10 2850.Other Hydrides.51 2851. whether or not containing impurities.20 Carbides.Other ..Heavy water (deuterium oxide) .. Except where the context otherwise requires. . of yttrium or of scandium or of mixtures of these metals.Not in bulk .. whether or not chemically defined...10 2846. .90.00 No.10..10.Not in bulk kg kg kg free free free kg kg free 15% kg kg free 15% (As amended by Act No.90..90.10 2851.47 28. .46 2846.90.In bulk .. the headings of this Chapter apply only to (a) Separate chemically defined organic compounds.Of silicon . 1 of 2002) CHAPTER 29 Organic chemicals Notes 1. .00 28. ... excluding ferrophosphorus.Of calcium .

3. 5. or liquid or liquified-gas fuels in containers of a kind used for filling or filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 (heading 36.36 to 29. (c) Methane or propane (heading 27. (b) or (c) above dissolved in water. 29. diazonium salts.29. synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32. 4.04 or crude glycerol of heading 15. put up in forms (for example. The products mentioned in (a). except mixtures of acyclic hydrocarbon isomers (other than stereoisomers). (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use. The products mentioned in (a). sugar acetals and their salts. (g) (h) (ij) Enzymes (heading 35.05).03).24. In heading 29. with an added stabilizer (including an anti caking agent) necessary for their preservation or transport. for example. The products mentioned in (a). are to be classified in the heading appropriate to the organic compound. (d) or (e) above.20. for the production of azo dyes.11. of heading 29. 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. nitrated or nitrosated derivatives includes a reference to compound derivatives.(b) (c) (d) (e) (f) (g) (h) 2. (c).08 to 29.20.11). except products of heading 29.06. (b) (c) 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.39 or the sugar ethers and sugar esters. of ethylenediamine tartrate (heading 90.20.42.08). sulphonated. whether or not chemically defined. Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades.04 to 29. of heading 38. synthetic organic colouring matter. nitrohalogenated. The products mentioned in (a). Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of heading 29. (c).04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32. provided that the additions do not render the product particularly suitable for specific use rather than general use. of heading 38. "oxygen function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading 29.36.13.18 and 29. coupers used for these salts and diazotisable amines and their salts. Metaldehyde. This Chapter does not cover (a) Goods of heading 15. such as sulphohalogenated.40. (d) The compounds of carbon mentioned in Note 2 to Chapter 28. (f) Colouring matter of vegetable or animal origin (heading 32. hexamethylenetetramine or similar substances. (b). whether or not saturated (Chapter 27).36.14. 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 numeric order. or (k) Optical elements.12). (e) or (f) above. 29. 29.12. (b). nitrosulphonated or nitrosulphohalogenated derivatives. The products of headings 29. 29.05 to 29.22. (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. of sub-Chapters I to X or heading 29.07). with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons.13 to 29.07 or 22.02 or 31. and (2) Salts forms between organic compounds of sub-Chapters I to X or heading . tablets. diluted to standard strengths. (d). or the products of heading 29.41. Mixtures of two or more isomers of the same organic compound (whether or not containing impurities). For the purposes of heading 29. The following products. any reference to halogenated.11 and 29. sticks or similar forms) for use as fuels. (b) Ethyl alcohol (heading 22.01). (e) Urea (heading 31.06). ink removers put up in packings for retail sale. except products of heading 29.

30 and 29. (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect. 6. . For the p For the purposes of heading 29. oxygen and nitrogen.32. Heading 29. in addition to atoms of hydrogen. The compounds of heading Nos 29.-HYDROCARBONS AND THEIR HALOGENATED. Subheading Note 1. These provisions apply only when the rings-position hetero-atoms are those resulting from the cyclising function or functions here listed. but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading".Saturated 2901. ketone peroxides. 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). (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.01 Description of Goods I. atoms of other non-metals or of metals (such as sulphur. apart from hydrogen. anhydrides of polybasic carboxylic acids. 29.33 and 29. SULPHONATED.34 do not include epoxides with a three-membered ring.. cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. hormone inhibitors and hormone antagonists (anti-hormones). cyclic polymers of aldehydes or of thioaldehydes. arsenic. 1 of 2002) Heading 29. (e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.29. NITRATED OR NITROSATED DERIVATIVES Acyclic hydrocarbons.10 . 7.05). Within any one heading of this Chapter. 8.30 (organ-sulphur compounds) and heading 29..10. mercury or lead) directly linked to carbon atoms. whichever occurs last in numeric order in the Chapter. oxygen or nitrogen.31 are organic compounds the molecules of which contain.In bulk kg H S Code Statistical Unit of Duty Quantity Rate Remarks free . (As amended by Act No.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which.37: (a) the term" hormones" included hormone-releasing or hormones-stimulating factors. 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. 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.

10 ..Not in bulk .In bulk 2902.In bulk 2901..20 .11.43.In bulk 2902..19.......Unsaturated .In bulk 2902....10 ..20 .In bulk 2902.10 ...23....Cyclohexane 2902.24.10 . cyclenes and cycloterpenes .21..23.Not in bulk .10 .20 ..Buta-1.Butane (butylene) and isomers thereof 2901.10 .In bulk Statistical Unit of Duty Quantity Rate kg 15% Remarks kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% kg kg kg kg kg free 15% free 15% free ...Toluene 2902.In bulk 2901.Not in bulk ..10 ....41.m-Xylene 2902.22..42.10 .Not in bulk .20 .In bulk 2901..Not in bulk .42.In bulk 2902.22.. ..30.In bulk Heading kg 15% kg kg kg kg free 15% free 15% kg kg kg kg kg free 15% free 15% free 29...20 .24.10....10 ..Not in bulk Cyclic hydrocarbons.10 .Other 2901.Not in bulk .3-diene and isoprene 2901..Cyclanes.19.Propene (propylene) 2901..20 .10 .10 .p-Xylene 2902....Xylenes .20..Not in bulk ...20 .29..In bulk 2902.21.o-Xylene 2902...30.2901.20 ..Not in bulk .Not in bulk .11..In bulk 2901...02 H S Code Description of Goods 2901.20 ..Other 2902.20 ..20 .Not in bulk .41..Ethylene 2901.Not in bulk .Benzene 2902..29.20 .20....

2-Dichloroethane (ethylene dichloride) 2903.Mixed xylene isomers 2902.22.Unsaturated chlorinated derivatives of acyclic hydrocarbons 2903..29.43..00 ..00 .20 .Other ..00 chloroethane (ethyl chloride) 2903..44.20 .29..Not in bulk ....10 .15.Fluorinated..Vinyl chloride (chloroethylene) 2903.60.20 .50.Saturated chlorinated derivatives of acyclic hydrocarbons 2903.20 .Chloroform (trichloromethane) 2903..00 .60..Not in bulk Halogenated derivatives of hydrocarbons.10 .Not in bulk . ...In bulk 2902.10 ..90..Not in bulk .Tetrachloroethylene (perchloroethylene) 2903.70.Styrene 2902..14.In bulk 2902.Chloromethane (methyl chloride) and 2903.00 .20 .21.Carbon tetrachloride kg kg kg kg kg kg kg kg kg kg kg 15% free 15% free 15% free 15% free 15% free 15% kg kg kg free free free chloride) kg free Statistical Unit of Duty Quantity Rate Remarks kg free kg free Heading H S Code Description of Goods 2903.50..03 2902.Cumene 2902...00 ..1...00 .11.90.00 ....12.Other 2903.70.00 .Not in bulk .23.44..10 .Dichloromethane (methylene ..Other 2902.In bulk 2902.30.13.In bulk 2902..19..In bulk 2902...10 .Ethylbenzene 2902.Not in bulk ...00 .00 .Trichloroethylene 2903. brominated or iodinated derivatives of acyclic hydrocarbons kg kg kg kg kg free free free free free .10 .

00 2903.2.5.Not in bulk .41.10.Not in bulk ..20 2904..90.43.Trichlorotrifluoroethanes .00 2903..10.Other perhalogenated derivatives .00 29.3..Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens .Dichlorodifluoromethane .Derivatives containing only sulpho groups.In bulk .Other derivatives perhalogenated only with fluorine and chlorine .00 2903.69.47..Dichlorotetrafluoroethanes and chloropentafluoroethane .51.61.Halogenated derivatives of cyclanic..Not in bulk kg kg kg kg kg kg free free free free free free kg kg free free kg kg free free kg free kg free kg free kg kg free 15% kg kg kg kg Statistical free 15% free 15% .10 2904...Other Sulphonated... bromotrifluoromethane and dibromotetrafluorothanes .Other .62.Halogenated derivatives of aromatic hydrocarbons . cyclenic or cycloterpenic hydrocarbons -1.1-trichloro-2.00 2903.00 2903.Derivatives containing only nitroi or only nitroso groups .44.42.In bulk .59.1.10 2904. nitrated or nitrosated derivatives of hydrocarbons.Trichlorofluoromethane ...00 2903.. o-dichlorobenzene and p-dichlorobenzene .20 2904...00 2903.45.Chlorobenzene..10 2904.20 .00 2903. their salts and ethyl esters .2-bis (p-chlorophenyl) ethane) . whether or not halogenated..00 2903.20..46.20... .90.In bulk ..Bromochlorodifluoromethane.04 2904.2903..49.Other .Hexachlorobenzene and DDT (1.00 2903.00 2903.00 2903.Other ..6-Hexachlorocyclohexane ..4.

49.Halogenated. hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) .Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) .Other butanols .00 2905.39.00 2905..59...00 2905. NITRATED OR NITROSATED DERIVATIVES Acyclic alcohols and their halogenated.00 2905.Other .00 2905.32.Saturated monohydric alcohols .00 2905.12..D-glucitol (sorbitol) .50.00 2905..43.1.19.. nitrated or nitrosated derivatives.Other polyhydric alcohols ..05 2905.00 2905.3-doil (trimethylolpropane) .22.00 2905.00 2905.2-Ethyl-2-(hydroxymethyl) propane..31.41.Ethchlorvynol (INN) -..00 2905.2-diol) .00 2905.Propylene glycol (propane-1.42. nitrated or nitrosated derivatives of acyclic alcohols -.Mannitol .Heading H S Code 29.13.Ethylene glycol (ethanediol) .00 2905. SULPHONATED. sulphonated.00 2905..00 2905.29..Pentanol (amyl alcohol) and isomers thereof .14.. sulphonated.Methanol (methyl alcohol) .00 2905..00 2905.Other .Other .00 2905..45.Pentaerythritol .Dodecan-1 ol (lauryl alcohol)..17.00 2905..Other Cyclic alcohols and their Unit of Quantity Duty Rate Remarks kg kg kg kg kg kg kg free free free free free free free kg kg kg kg kg kg kg free free free free free free free kg kg kg kg kg kg kg kg free free free free free free free free .Diols .00 2905.Other ..Glycerol .00 29..16. ..Octanol (octyl alcohol) and isomers thereof .Acyclic terpene alcohols .Unsaturated monohydric alcohols .44.06 Description of Goods II.15.Butan-1-ol (n-butyl alcohol) .51.00 2905.-ALCOHOLS AND THEIR HALOGENATED.11.

.Xylenols and their salts .Terpineols .00 2906.00 2906.14.Other Halogenated. methylcyclohexanols and dimethylcylohexanols .Cresols and their salts .29.00 2906. ..08 Description of Goods III..4..13. non ylphenol and their isomers.21. diphenylolpropane) and its salts ...Hydroquinone (quinol) and its salts . nitrated or nitrosated derivatives..Polyphenols .00 2906.22. NITRATED OR NITROSATED DERIVATIVES Phenols.29.00 2907. .00 2907.11..00 2907. . phenol-alcohols. SULPHONATED. sulphonated.-PHENOLS...11.12.Benzyl alcohol . nitrated or nitrosated derivatives of phenols or phenol-alcohols..Sterols and inositols ..Other .13.Cyclanic.00 29.19.Other .12.00 2907.Aromatic .Derivatives containing only halogen substituents and their salts Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg kg free free free free 15% free free kg free kg free .00 2907.07 2907..14.Other kg kg free free kg kg kg kg kg free free free free free H S Code 29.21. cyclenic or cycloterpenic ..00 2907.00 2907.00 Heading halogenated.Resorcinol and its salts .19.Menthol .2906..Octylphenol. sulphonated.00 2906. PHENOL ALCOHOLS AND THEIR HALOGENATED.23..Monophenols . salts thereof .00 2907.Phenols (hydroxybenzene) and its salts .4'-Isopropylidenediphenol (bisphenol A.Cyclohexanol.00 2906.

ketone peroxides (whether or not chemically defined). nitrated or nitrosated.In bulk 2909..90..Not in bulk .10 2908.10 .Other 2909. cyclenic or cycloterpenic ethers and their halogenated..20 . AND THEIR HALOGENATED.Other 2908.Derivatives containing only sulpho groups. 2908.20...20 . ETHER PEROXIDES.Not in bulk ..20 .Not in bulk .20 29. . ether-phenols.their salts and esters.Diethyl ether kg kg free 15% kg kg kg kg free 15% free 15% Heading H S Code Description of Goods 2909.2908.Not in bulk IV.20 . and their halogenated.. ALCOHOL PEROXIDES.In bulk 2908.Cyclanic..10 ..10.. KETONE PEROXIDES.20..In bulk 2908. etherperoxides. sulphonated.19.11.. derivatives Statistical Unit of Duty Quantity Rate Remarks kg free kg 15% kg kg free 15% .09 .Acyclic ethers and their halogenated. sulphonated. nitrated or nitrosated derivatives .. ether-alcohol-phenols. ether-alcohols. EPOXIDES WITH A THREE-MEMBERED RING. alcohol peroxides. SULPHONATED..19.10.. NITRATED OR NITROSATED DERIVATIVES Ethers.90.In bulk 2909. ..11. nitrated or nitrosated derivatives..10. sulphonated..-ETHERS....In bulk . ACETALS AND HEMIACETALS..Not in bulk .10 .

. and their halogenated.Not in bulk ...10 ..In bulk 2909..20 . nitrated or nitrosated derivatives 2909. nitrated or nitrosated derivatives . ether peroxides.20 ..20 . nitrated or nitrosated derivatives.....50..10 .Alcohol peroxides.In bulk 2909..In bulk 2909.43.60.49. ether-alcohol-phenols and their halogenated.Not in bulk .In bulk 2909.50.20...20 .20. 2909..20 .44...Oxirane (ethylene oxide) kg kg free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg free 15% free .Other monoalkylethers of ethylene glycol or of diethylene glycol 2909...2.In bulk 2909.10 ..Other 2909.membered ring.. sulphonated.Not in bulk ..00 . ketone peroxides and their halogenated sulphonated.In bulk 2909.Not in bulk .10 . epoxyalcohols.In bulk 2909..Not in bulk ..41.In bulk 2909. sulphonated..Monobutyl ethers of ethylene glycol or of diethylene glycol 2909.29.. digol) 2909.30. epoxyphenols.Not in bulk .10 .42. . nitrated or nitrosated derivatives..2'-Oxydiethanol (diethylene glyco.. nitrated or nitrosated derivatives Epoxides.20 .Monomethyl ethers of ethylene glycol or of diethylene glycol 2909. sulphonated..10 .Not in bulk .20 ..10 2909..10 ..43.44.10 .Ether-phenols.20 .Aromatic ethers and their halogenated. sulphonated.. and epoxyethers.42.Not in bulk 2909.49..41..Ether-alcohols and their halogenated. with a three.30...

Not in bulk ..Methanal (formaldehyde) 2912.Butanal (butyraldehyde. normal isomer) 2912.Not in bulk .90.1-Chloro-2.30.20 ..90 .Aldehydes-esthers... .2910. and their halogenated....Cyclic aldehydes without other oxygen function 2912.11 29.30.In bulk 2911.30.11.Not in bulk Acetals and hemiacetals..41.10.42. cyclic polymers of aldehydes.. nitrated or nitrosated derivatives...12.00 .90..Aldehyde-alcohols .10.20.00 . sulphonated..19. paraformaldehyde.13....21. whether or not with other oxygen function.10 .00 .10 ..In bulk 2910.Methyloxirane (propylene oxide) Heading .. aldehyde-phenols and aldehydes with other oxygen function 2912.In bulk 2910...Other 2910..In bulk 2910.00 .Acyclic aldehydes without other oxygen function 2912.. 2911.20..Ethanal (acetaldehyde) 2912.Not in bulk .00 .-ALDEHYDE-FUNCTION COMPOUNDS Aldehydes.10 .10 . kg kg free 15% 29.00 .3-epoxypropane (epichlorohydrin) 2910.20 . whether or not with other oxygen function.Not in bulk V.Ethylvanillin (3-ethoxy-4- Statistical Unit of Duty Quantity Rate Remarks kg free kg 15% kg kg kg kg free 15% free 15% kg kg free 15% kg kg kg kg free free free free kg kg kg free free free kg kg free free .20 .In bulk 2910..00.Benzaldehyde 2912.Other 2912.00..00 .Vanillin (4-hydroxy-3methoxybenzaldehyde) 2912.Other .00 ..12 H S Code Description of Goods 2910.10 .29..00 ..20 .

nitrated or nitrosated derivatives of products of heading No.00 2914.29.39.12 2913.00 2914..In bulk 2913.10 .Acyclic ketones without other oxygen function . H S Code 2914.00 2914.19.00 2914.13 29.Aromatic ketones without other oxygen function .14 hydroxybenzaldehyde 2912.-KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS Ketones and quinones.22..13.11..31...00 2914.21.Other ...50.Paraformaldehyde Halogenated.00 2914. cyclenic or cycloterpenic ketones without other oxygen function . and their halogenated.Cyclohexanone and methylcyclohexanones . nitrated or nitrosated derivatives.00 .49...Cyclic polymers of aldehydes 2912. kg kg kg free free free kg kg free 15% Heading .Quinones Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg free free free free kg kg kg kg free free free free kg kg kg kg free free free free .4-Methylpentan-2-one (methyl isobutyl ketone .00 Description of Goods .Acetone Butanone (methyl ethyl ketone ...Other 2912..Phenylacetone (phenylpropan-2-one) .23. sulphonated.20 .Camphor . sulphonated. whether or not with other oxygen function.00 2914.Other .Other .Ketone-phenols and ketones with other oxygen function .. 29.00 2914.00.29..00 2914...00 .60.00.Ionones and methyliones .40.12.Not in bulk VI.00 2914.00 2914.50.Cyclanic.00 .Ketone-alcohols and ketone-aldehydes .

PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED.34.Isobutyl acetate 2915.69.29. di.39.00 .00 .Halogenated. acetic anhydride 2915.35.32.31.00 .Cobalt acetates 2915.Sodium acetate 2915.Other 2915.00 . .Other .70...00 .00 .50.. valeric acid.Propionic acid.00 .Palmitic acids. their salts and esters 2915.13.Ethyl acetate 2915.15 2914.00 . peroxides and peroxyacids.24.00 . their halogenated. nitrated or nitrosated derivatives..or trichloroacetic acids.60.00 .00 . stearic acids. sulphonated.Other Statistical Unit of Duty Quantity Rate Remarks kg free kg free kg kg kg kg free free free free .Butyric acids. NITRATED OR NITROSATED DERIVATIVES.11.33.22.Formic acid..61..40. their salts and esters 2915.00 ..00 . SULPHONATED.Acetic anhydride 2915.-CARBOXYLIC ACIDS AND THEIR ANHYDRIDES.Esters of acetic acid 2915.Acetic acid and its salts. its salts and esters 2915.00 .00 .00 . halides.00 . Saturated acyclic monocarboxylic acids and their anhydrides.Mono-.12..23.00 . their salts and esters 2915. HALIDES.Other 2914..00 .00 .21..Esters of formic acid .00 .00 . its salts and esters 2915.29.Vinyl acetate 2915.70...Formic acid 2915....Salts of formic acid 2915. nitrated or nitrosated derivatives VII.2-Ethoxyethyl acetate kg kg kg free free free kg kg kg free free free kg kg kg kg kg kg kg kg kg kg free free free free free free free free free free Heading H S Code Description of Goods 2915.n-Butyl acetate 2915.Anthraquinone 2914. sulphonated.Acetic acid 2915..90.

peroxides and peroxyacids... their anhydrides.00 2916.00 2917.00 2917.00 2917. peroxyacids and their derivatives .Unsaturated acyclic monocarboxylic acids.Cyclanic. cyclenic or cycloterpenic monocarboxylic acids.Other Polycarboxylic acids. their halogenated. peroxides.Esters of phenylacetic acid .00 29...Benzoic acid.00 2916.Acrylic acid and its salts .00 2916...16 2916.00 2916. nitrated or nitrosated derivatives. nitrated or nitrosated derivatives...11. their anhydrides.12. its salts and esters . halides. sulphonated...Methacrylic acid and its salts . their anhydrides.12.00 2916.11. halides.13. its salts and esters .00 2916.Other kg kg kg kg kg kg kg free free free free free free free kg kg kg kg kg free free free free free kg kg kg kg kg free free free free free .34. halides.. peroxides.Adipic acid.20.29. peroxides and peroxyacids.Benzoyl peroxide and benzoyl chloride . peroxides.Maleic anhydride .35.Other . their salts and esters . peroxyacids and their derivatives . their anhydrides.00 2916. .17 2917..32.39..15.14. cyclic monocarboxylic acids. their halogenated.19.00 2917. halides.Oleic.Esters of acrylic acid .13.00 2916. sulphonated. peroxides. their salts and esters .. their anhydrides..Azelaic acid. peroxyacids and their derivatives .Acyclic polycarboxylic acids. .00 2916. halides.Phenylacetic acid and its salts .19.00 2916.31.Oxalic acid.Aromatic monocarboxylic acids. its salts and esters .00 Unsaturated acyclic monocarboxylic acids. halides.Esters of methacrylic acid . linoleic or linolenic acids.00 2916. peroxyacids and their derivatives .. their anhydrides.14. sebacic acid.

31.00 2918.20.39. peroxides and peroxyacids their halogenated. cyclenic or kg cycloterpenic polycarboxylic acids.00 2918.Salts and esters of citric acid . halides. peroxyacids and their derivatives .00 2917.Aromatic polycarboxylic acids. .. peroxides.00 2917.00 2918. their anhydrides.16..15. sulphonated.Salts and esters of tartaric acid . halides.Other Carboxylic acids with additional oxygen function and their anhydrides.00 2918.34. their anhydrides.Carboxylic acids with phenol function but without other oxygen function.14.2917.00 2918.Other esters of orthophthalic acid .37.. its salts and esters .00 2917.00 2917.33. peroxides.Terephthalic acid and its salts . peroxyacids and their derivatives .00 Description of Goods ..32.Salicyclic acid and its salts ... halides.18 2918.Tartaric acid .36. their anhydrides.00 2917.O-Acetylsalicyclic acid. peroxyacids and their derivatives .21..Lactic acid.00 2917.Other ..00 2918..Citric acid .11... nitrated or nitrosated derivatives.22. their anhydrides... its salts and esters . peroxyacids and their derivatives Heading free H S Code 2917.00 29. halides..Phthalic anhydride .00 2917.Cyclanic.Carboxylic acids with alcohol function but without other oxygen function.00 .Dibutyl orthophthalates .Dimethyl terephthalate .Gluconic acid.Dinonyl or didecyl orthophthalates ..13.00 2918.35. halides.12. peroxides..00 2918..19.Dioctyl orthophthalates . its salts and esters Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg kg kg free free free free free free free free kg kg kg kg kg kg kg free free free free free free free kg kg free free . peroxides.

29.90.In bulk ..11.Methylamine. of non-metals (excluding esters of hydrogen halides) and their salts.10 2920. SULPHONATED.-ESTERS OF INORGANIC ACIDS AND THEIR SALTS. their anhydrides.29.20 2920.Not in bulk IX. peroxides.20 .Other VIII. halides. including lactophosphates. sulphonated... their halogenated sulphonated. nitrated or nitrosated derivatives.00 . nitrated or nitrosated derivatives. .10 2920. 2919. NITRATED OR NITROSATED DERIVATIVES Phosphoric esters and their salts. their halogenated.20 29.In bulk . nitrated or nitrosated derivates ..10 Description of Goods Esters of other inorganic acids.19 2918..or trimethylamine and their salts .Not in bulk .In bulk 2919. salts thereof ..-NITROGEN-FUNCTION COMPOUNDS Amine-function compounds..Other ..23.In bulk Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg free 15% free 15% kg free . . their halogenated.00 .10 .10.00 . sulphonated..00.Other esters of salicyclic acid and their salts 2918. peroxyacides and their derivatives 2918. AND THEIR HALOGENATED.21 2921..30.Carboxylic acids with aldehyde or ketone function but without other oxygen function.Thiophosphoric esters (phosphorothiates) and their salts. di.00 .Not in bulk kg kg kg free free free kg free kg kg free 15% Heading H S Code 29...90.Other 2918.00...20 2920...10.Acyclic monoamines and their derivatives.90..

..Not in bulk 2921..10 ...In bulk 2921...19.20 . salts thereof .Not in bulk .. 2-naphthylamine Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg free 15% .43.44. salts thereof 2921.20 .10 .41...Not in bulk .10 .10 .Not in bulk . salts thereof .21.20 ...Other 2921.00 .Aromatic monoamines and their derivatives.20 ....In bulk 2921..1-Naphthylamine (alpha-naphtylamine).20 .In bulk Heading kg kg kg kg kg 15% free 15% free 15% kg kg free 15% kg kg kg kg kg free 15% free 15% free kg kg kg kg free 15% free 15% kg free H S Code Description of Goods 2921..Aniline and its salts 2921.21..10 .10 ..43..20 .Ethylenediamine and its salts 2921.29...Not in bulk ..41.Not in bulk .Not in bulk .. cyclenic or cycloterpenic mono..10 .20 ..Aniline derivatives and their salts 2921. salts thereof 2921.Not in bulk .Cyclanic.10 .42..2921.20 ..30.In bulk 2921...Hexamethylenediamine and its salts 2921.Toluidines and their derivatives.22.In bulk 2921.20 .. and their derivatives.20 .Acyclic polyamines and their derivatives.or polyamines..Other 2921.10 .In bulk 2921.In bulk 2921.Diphenylamine and its derivatives.Not in bulk ...12..44.....Diethylamine and its salts 2921.22.11... salts thereof ..19.Not in bulk ..29.42.In bulk 2921..In bulk 2921...12..

. salts thereof: --.46..In bulk . salts thereof ..20 2921.49.Aromatic polyamines and their derivatives.. salts thereof .Not in bulk .13..11.59..59.45. other than those containing more than one kind of oxygen function.Monoethanolamine and its salts .20 2922..51.Not in bulk .10 2921.45.Not in bulk .10 2921..fencamfamin (INN)..... levanfetamine (INN).o-..In bulk .benzfetamine (INN)..In bulk . .10 (beta-naphthylamine) and their derivatives.Other -.10 2922...49.Diethanolamine and its salts . p-Phenylenediamine.12.In bulk --.10 2921..11.In bulk ..12.20 2921.20 2921..10 2921.dexamfetamine (INN).22 2922.10 2922.In bulk ..51. lefetamine(INN).Triethanolamine and its salts .In bulk kg kg free 15% kg kg free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg kg kg free 15% free 15% free 15% free 15% kg free .13. their ethers and esters.Other .Not in bulk -..Not in bulk .10 2922. m-. and their derivatives..46.Amino-alcohols..Other .20 29. diaminotoluenes..Not in bulk .. salts thereof . salts thereof .etilamfetamine (INN)....Amfetamine (INN).10 2921....20 2922.In bulk .Not in bulk Oxygen-function amino-compounds..20 2922.Destrpropoxyphene (INN) and its salts: .20 2921..14.Not in bulk .19..In bulk ...mefenorex (INN) and phentermine (INN)..In bulk .10 2922..Not in bulk .2921.

. other than those containing more than one kind of oxygen function..Amino-aldehydes.In bulk 2922.20 .42...20 ...39.30.39... amino-ketones and amino-quinones.In bulk 2922..Not in bulk ..In bulk 2922.Lysine and its esters. other than those containing more than one kind of oxygen function.21. salts thereof -Aminohydroxynaphthalenesulphonic acids and their salts 2922...42.10 ..Amino-acids and their esters.Not in bulk .20 .41.10 .29.19.Not in bulk 2922..10 .10 .29.22.Not in bulk .Not in bulk 2922. their ethers and esters..20 ....Other 2922.Other: .Not in bulk ... phenetidines..Not in bulk Statistical Unit of Duty Quantity Rate Remarks kg 15% kg free kg kg kg kg free 15% free 15% kg kg kg kg free 15% free 15% .20 . salts thereof 2922.10 .Glutamic acid and its salts 2922. salts thereof -.Not in bulk 2922..Anisidines.10 .. other than those containing more than one kind of oxygen function.In bulk Heading kg 15% kg kg free 15% kg kg kg free 15% free H S Code Description of Goods 2922. salts thereof .Amino-naphthols and other aminophenols.In bulk 2922.10 .20 .41.2922..31.20 .00 .In bulk 2922.Amfempramone(INN) methadone (INN).21.20 .31. dianisidines..In bulk 2922.. and normethadone (INN). and their salts 2922...22. ...

Other: 2924.49..20 ..10.20..10 .00 ..20.Ethinamate (INN): 2924.20 .20 .90.24.49.00 ..00 .20 ..10 ..compounds with oxygen function 2922.Choline and its salts 2923..2-Acetamidobenzoic acid (N Acetylanthranillic acid) and its salts .... ..In bulk 2924..Not in bulk .11...Tilidine (INN) and its salts ......10 ..In bulk .In bulk 2923.phenols and other amino.Not in bulk . salts thereof ..Other 2922...Not in bulk 2924.23 29.In bulk 2923.Not in bulk Carboxyamide-function compounds..Not in bulk kg kg kg kg free free free 15% kg kg free 15% kg kg free 15% kg kg kg kg free 15% free 15% kg kg kg kg free 15% free 15% kg kg kg kg kg kg free 15% free free free 15% .21.In bulk 2922.. amide-function compounds of carbonic acid.10..20 ..50.21.43..44..20 .50.In bulk 2924..10 .29.Acyclic amides (including acyclic carbamates) and their derivatives..23. salts thereof 2924.90.10 .In bulk 2922.In bulk 2924.Other 2923.Not in bulk Quaternary ammonium salts and hydroxides.Lecithins and the phosphoaminolipids 2923.In bulk 2923.10 . amino-acid.19.. lecithins and other phosphoaminolipids whether or not chemically defined.Not in bulk ...Not in bulk .10 .Not in bulk .10 .24 2922.11..Ureines and their derivatives.10 ....24. .20 ..Anthranilic acid and its salts 2922.Amino-alcohol-phenols..Meprobamate (INN): 2924..20 .

00 2925.... and its salts. ..29.20 29..20.27 2927.In bulk ...10 2927.10 2926.10 ...20.or azoxy-compounds.10 Description of Goods Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.00 2926..1-Cyanoguanidine (dicyandiamide) .29 2929.Imides and their derivatives.In bulk .00 2925..20 2926..Not in bulk ..26 2926.Not in bulk .Not in bulk Heading kg kg free 15% H S Code 29..00.In bulk .90..20 2926.Saccharin and its salts .20.10 2925.20 29.20 29.Not in bulk Compounds with other nitrogenfunctions.Other .00..Other .In bulk .10...00.Not in bulk Organic derivatives of hydrazine or of hydroxylamine...29.10...10 2926.30.00..19.12..In bulk 2924.Isocyanates .11.Other 2924.00 2925. .20 29...Imines and their derivatives. .Fenproporex (INN).10 2928. azo..90.. . salts thereof .In bulk Statistical Unit of Duty Quantity Rate Remarks kg kg kg free free free kg kg free 15% kg kg free 15% kg kg free 15% kg free kg kg kg kg free 15% free 15% kg kg free 15% kg free ...10. .Not in bulk Diazo-.10 2926..Glutethimide (INN) .20.25 2925. methadone (INN) intermediate (4-cyano-2-dimethylamino-4.28 2928.Not in bulk Nitrile-function compounds. 4-diphyneylbutane) ..In bulk . salts thereof ...20 .Acrylonitrile .In bulk ..

In bulk 2930.Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure 2932.20 .90.In bulk 2930.Thiocarbamates and dithiocarbamates 2930..Not in bulk ... ...Lactones Statistical Unit of Duty Quantity Rate Remarks kg free kg 15% kg kg free 15% kg kg free 15% kg kg kg kg free free free free ..Other .11.Not in bulk Other organo-inorganic compounds.20 ...00.00 .10 .90..2-Furaldehyde (furfuraldehyde) 2932..00 . HETEROCYCLIC COMPOUNDS. AND SULPHONAMIDES Organo-sulphur compounds..Tetrahydrofuran 2932.. NUCLEIC ACIDS AND THEIR SALTS...31 29.13.Thiuram mono-.29.40.00 ..40..10.10 .10 . .Not in bulk Heterocyclic compounds with oxygen hetero-atom(s) only.Not in bulk ...In bulk 2931.00 ...90.12.20 .In bulk 2930..20.10 ..10..Not in bulk X... di-.90..Furfuryl alcohol and tetrehydrofurfuryl alcohol 2932.In bulk 2930.20 . 2931...20 ..Not in bulk ..Methionine kg kg kg 15% free 15% kg kg free 15% kg kg free 15% kg kg free 15% Heading 29...-ORGANO-INORGANIC COMPOUNDS.30 2929.20 . or tetrasulphides 2930.In bulk 2929.20 .19.30.20.10 .20 .30.10 .10.32 H S Code Description of Goods 2930.In bulk 2930.Dithiocarbonates (xanthates) 2930.10 .Not in bulk Other 2929.00...Not in bulk .Other 2930..

Hydantoin and its derivatives 2933..methylphenidate (INN).00 .40..00 . intermediate A..Dipipanone (INN).(PCP).phencyclidine (INN).21.00 .Diphemoxylate (INN).anileridin (INN).00 ..Compounds containing a kg kg free free kg kg kg kg kg kg free free free free free free kg kg free free kg kg free free kg kg free free kg free kg kg free free .pentazocine (INN).31. pipradrol (INN)Phenoperidine (INN). pethidine(INN).33.00 . ketobemidone (INN).29.Other 2933.00 -.Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure 2933.00 .Isosafrole 2932.00 .00 .00 .11.Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure 2933. 2933..21.93.Other .91. bromazepam (INN)..Piperidine and its salts 2933.3-Benzodioxol-5-yl) propan-2-one 2932.Other .. propiram (INN) andtrimeperidime (INN).39.33 2932..Piperonal 2932.00 .bezitramide (INN).00 . salts thereof.95.Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure 2933. ..Alfentianil (INN).1-(1.00 .Tetrahydrocannabinols (all isomers) 2932.00 .92.32.00 ..Safrole 2932.Coumarin.00 ..Phenazone (antipyrin) and its derivatives 2933... fentanyl(INN).00 .Other lactones .Difenoxin (INN). piritramide (INN).Other Heterocyclic compounds with nitrogen hetero-atom(s) only.99.19.94.Pyridine and its salts 2933..29.Other 2932. methylcoumarins and ethylcoumarins 2932.29..

53.Allobarbital (INN).00 2933.Clobasom (INN) andmethyprylon (INN) 2933. camazepam(INN).79.Other lactams .salts thereof kg kg kg free free9 free kg free kg free Heading H S Code Description of Goods 2933.59.Other .Pentobarbital (INN).Compounds containing in the structure a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure -.71.Lactams 2933.91.00 2933.00 (epsilon-caprolactam) -. butalbital(INN).Melamine 2933.00 quinoline or isoquinoline ring-system (whether or not hydrogenated). barbital (INN)..00 ..00 .54.00 .6-Hexanelactam 2933.Methylphenobarbital (INN).secobarbital (INN) and vinylbital(INN). salts thereof -.41.49..55.mecloqualone (INN). secbutabarital (INN).Other .61..72.Loprazolam (INN). salts thereof -.Alprazolam (INN).Other .Malonylurea (barbituric acid) and its salts -. not further fused .Other 2933...methaqualone(INN) and zipeprol (INN).Levorphanol (INN) and its salts -.00 2933. Statistical Unit of Duty Quantity Rate Remarks kg free kg kg kg kg free free free free kg free . chlordiazepoxide (INN).cyclobarbital (INN). butabarbital (INN).clonazepam (INN). amobarbital (INN).2933.52.. Phenobarbital(INN).Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure 2933.Other derivatives if malonylurea (barbituric acid).00 .00 .00 2933.00 2933.00 -.69.

10 2934.Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated) not further fused ..flunitrazepam (INN). other heterocyclic compounds. tetrazepam(INN) and triazolam (INN).nimetazepam (INN). Pinazepam(INN). lorazepam(INN).. midazolam (INN).tenazepam (INN). mesocarb (INN).diazepam (INN)...20 2934. ketazolam(INN). kg kg free free kg kg free 15% kg kg free 15% kg kg free 15% .prazempa (INN).Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated) not further fused . pyrovalerone (INN).20 2934.haloxazolam (INN).flurazepam (INN).. ethylloflazepate (INN).In bulk .Other -..Other Nucleic acids and their salts whether or not chemically defined. lormetazepam (INN).10 2934.Not in bulk .cloxazolam (INN).fludiazepam (INN). nitrazepam (INN). brotizolam(INN).In bulk .. clotiazepam (INN). ..10.Not in bulk .2933..Not in bulk .30.In bulk .34 2934.delorazepam (INN).mazindol (INN).20.10.salts thereof -.dextromoramide (INN).30..20. nordazepam(INN).20 chorazepate.oxazolam (INN).99. oxazepam (INN)..Aminorex (INN). estazolam(INN).10 2934.Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure .00 29. medazepam(INN)..

22.99. salts thereof: .36 2936. phendimetrasine (INN).25. and sufentanil (INN).37 H S Code Description of Goods 2936.00 2936. including chain modified Statistical Unit of Duty Quantity Rate Remarks kg 5% .Vitamins B6 and its derivatives .Not in bulk .20 3934.00 2936.00 2936. .phenmetrazine (INN)..Other.In bulk .20 29...Vitamins B2 and its derivatives . Provitamins and vitamins.99.21.Vitamin C and its derivatives .20 29. VITAMINS AND HORMONES.10 2934. including natural concentrates Hormones..91. natural or reproduced by synthesis (including natural concentrates).00.28. and intermixtures of the foregoing.Vitamin E and its derivatives .or DL-Pantothenic acid (Vitamins B or Vitamin B5) and its derivatives ...10.D.. prostaglandins. whether or not in any solvent.Vitamins and their derivatives.00 2936.2934.Provitamins. thrombosanes and leukotrienes.Vitamin B12 and its derivatives . .91.-PROVITAMINS. derivatives an structural analogues thereof..24.Not in bulk XI. derivatives thereof used primarily as vitamins..29..00 2936.10 2935.27.00 2936..23.Other vitamins and their derivatives kg kg kg kg kg kg free 15% free 15% free 15% kg 5% 5% 5% 5% 5% kg kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% Heading.Not in ulk Sulphonamities.00 2936. natural or reproduced by synthesis.00 2936. unmixed .26.90.In bulk .....10 3934..Other: ..Vitamins A and their derivatives .. unmixed .00 .35 2935.Vitamins B1 and its derivatives .In bulk .00 2936.00..00 pemoline(INN). 29..

Somatotropin.00 --Amino-Acid derivatives -.11.21. its derivatives and structural analogues: 2937. ethers.39. used primarily as hormones. esters and other derivatives.Catecholamine hormones. -Polypeptide hormones. hydrocortisone.Other -Steroidal hormones.. NATURAL OR REPRODUCED BY SYNTHESIS.11.12.40.00 . ETHERS. pholcodine (INN). their derivatives and structural analogues: 29.Not in bulk kg kg kg 5% free 5% kg kg 5% 5% kg kg kg kg kg 5% 5% 5% 5% 5% kg kg free 15% .31. hydrocodone (INN). natural or reproduced by synthesis.11.In bulk 2938. -.Prostaglandins.Insulin and its salts 2937. their derivatives and analogues: 2937. prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 2937. etorphine (INN). morphine nicomorphine (INN. ESTERS AND OTHER DERIVATIVES Glycosides.00 analogues: 2937.-..Concentrates of poppy straw... AND THEIR SALTS.. thebacon (INN) and thebaine. their derivatives and structural analogues .10 .00 and leukotrienes.20 . ethylmorphine. dihydrocodeine (INN). heroin. thromboxanes 2937.polypeptides.00 .90. codeine.19. protein hormones and glycoprotein hormones.Cortisone.38 2937. their derivatives and structural 2937.Other .buprenorphine (INN)...00 .00 .00 .00 -Other 2937. and their salts. salts thereof: 2938. oxycodone (INN).-GLYCOSIDES AND VEGETABLE ALKALOIDS.Other XII.50.29.00 --Epinephrine 2937. oxymorphone (INN).

.Not in bulk .29.In bulk 2939.Not in bulk ..10 . and their salts.Other .29.11. heroin. oxycodone (INN). ethylmorphine.Pseudoephedrine (INN) and its 2939.Other 2938.Not in bulk ..10 . salts thereof: 2939.Caffeine and its salts 2939.59.00 .Alkaloids of cinchona and their derivatives.43.. hydrocodone (INN)..20 .20 .Ephedrine and its salts 2939..00 .30. esters and other derivatives.Alkaloids of rye ergot and their derivatives..00 .20 .In bulk kg kg free 15% kg kg free 15% kg kg kg kg kg free 15% free 15% free Heading H S Code Description of Goods 2939....49.30.39 .90.10 . salts thereof 2939. dihydrocodeine (INN).Fentylline (INN) and its salts 2939. salts thereof .In bulk 2939. morphine nicomorphine (INN.Not in bulk . salts thereof Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg free free free 15% kg kg free 15% .Not in bulk Vegetable alkaloids.. etorphine (INN)..Cathine (INN) and its salts 2939.41...29. ethers.Other .. thebacon (INN) and thebaine.19...42. -. codeine.Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives.00 .10 .Concentrates of poppy straw..00 .11..10 .In bulk 2938..20 .In bulk 2939. oxymorphone (INN).. natural or reproduced by synthesis.51..Other 2939. pholcodine (INN).buprenorphine (INN).20 .90.Quinine and its salts 2939.19.00 salts ....Ephedrines and their salts 2939...

In bulk . lactose. 29.20 2941....30.In bulk .10 2940.Penicillins and their derivatives with a penicillinic acid structure..2939.20 2941.10 2941.In bulk kg kg kg kg free free free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg kg free 15% kg free H S Code Description of Goods 2941.00.-OTHER ORGANIC COMPOUNDS Sugars..10 ..Not in bulk .30.Lysergic acid and its salts .20. salts thereof ...Not in bulk .38 or 29...50..10 Heading .50.Not in bulk .Chloramphenicol and its derivatives.Not in bulk Antibiotics.40.Not in bulk XIII.10 2941.. maltose.10 2941.Not in bulk ..37. and their salts..20...10 2941..00 2939. other than products of heading No..00 2939.Other 2941.. salt thereof .In bulk . sugar ethers.10. 29.Ergotamine (INN) and its salts . salts thereof .In bulk .90.80. .10 2939...Not in bulk . glucose and fructose.. salts thereof .20 2941.. salts thereof .Other .20 29..Erythromycin and its derivatives..80...In bulk .. chemically pure.In bulk .Tetracyclines and their derivatives..20 2941..39..00 2939.Streptomycins and their derivatives.41 2941.69.20 29. .In bulk Statistical Unit of Duty Quantity Rate Remarks kg 15% kg free .00 2939.00.62.Ergometrine (INN) and its salts .10.40.61.. other than sucrose.20 .40 2940...63.Nicotine and its salts .Other . sugar acetals and sugar esters.

bone reconstruction cements.42 2941.Not in bulk kg kg kg 15% free 15% (As amended by Act No. For the purposes of headings 30. 2942. suitable for medical uses (heading 33.00. 9 of 1997 and No.07). (a) As unmixed products (1) Unmixed products dissolved in water. and (3) Salts and concentrates obtained by evaporating natural mineral waters. (h) Chemical contraceptive preparations based on hormones or spermicides. even if they have therapeutic or prophylactic properties.02). (f) Dental cements and other dental filings.In bulk 2942. which have been mixed together for such uses. similar sterile suture materials and sterile tissue adhesives for surgical wound closure. Heading 30. This Chapter does not cover (a) Foods or beverages (such as dietetic. antibody fragments. (b) Sterile laminaria and sterile laminaria tents. (c) Sterile absorbable surgical or dental haemostatics. (c) Aqueous distillates or aqueous solutions of essential oils. (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials. which are to be classified in that heading and in no other heading of the Nomenclature (a) Sterile surgical catgut.. (e) Soap or other products of heading 34. (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient. the expression "modified immunological products" applies only to monoclonal antibodies (MABs).03 and 30.06 applies only to the following.01 containing added medicaments. diabetic or fortified foods. merely standardised or dissolved in any solvent.20 .. tonic beverages and mineral waters) (Section IV). (b) As products which have been mixed (1) Colloidal solutions and suspensions (other than colloidal sulphur).01).02.. (e) Blood-grouping reagents.07.1 of 1998) CHAPTER 30 Pharmaceutical Products Notes 1. and (3) Simple vegetable extracts of heading 13. antibody conjugates and antibody fragment conjugates. the following are to be treated.20). (f) Preparations with a basis of plaster for use in dentistry (heading 34. or (g) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.04 and of Note 4(d) to this Chapter.90. 4.02. (As amended by Act No. (b) Plasters specially calcined or finely ground for use in dentistry (heading 25.00.Not in bulk Other organic compounds. food supplements.. 2. (g) First-aid boxes and kits. being unmixed products put up in measured doses or products consisting of two or more ingredients. (2) All goods of Chapter 28 or 29. 3. (d) Preparations of heading 33.20 .29. 1 of 2002) . For the purposes of heading 30...03 to 33.10 . and (i) Gel preparations of akind applied on the body for gynaecological or surgical lubrcation or for diagnostic purposes.

00 ..Other Medicaments (excluding goods of heading No.90 .Vaccines for human medicine 3002.05 or 30.Extracts of glands or other organs or of their secretions .. not elsewhere specified or included. whether or not obtained by means of biotechnological processes.00 . vaccines. dried.20.00 . 3001.00 .Heading 30.01 Description of Goods Glands and other organs for organotherapeutic uses. dried.. extracts of glands or other organs or of their secretions for organo-therapeutic uses.Glands and other organs.00 . herapin and its salts.10.02 30. cultures of micro-organisms (excluding yeasts) and similar products.Heparin and its salts 3001.06) consisting of two or more constituents which have been mixed Statistical Unit of Duty Quantity Rate Remarks free kg kg free free kg free - free free free . other human or animal substances prepared for therapeutic or prophylactic uses.90.Antisera and other blood fractions and modified immunological products. prophylactic or diagnostic uses. whether or not powdered H S Code Statistical Unit of Duty Quantity Rate Remarks free Heading 30. 30.Other 3001.00 .90.30.10 .03 H S Code Description of Goods 3001. animal blood prepared for therapeutic.Other Human blood. whether or not powdered.20. 3002.10. toxins.02. whether or not obtained by means of biotechnological processes 3002.90. antisera and other blood fractions and modified immunological products.. 30.Vaccines for veterinary medicine 3002.

37 but not containing antibiotics .Other .Containing penicillins or derivatives thereof.10.00 3004. 30.39.. 29.00 30.Other - free - free - free free free - free - free - free - free free free H S Code Description of Goods 3004. with a penicillanic acid structure. not put up in measured doses or in forms or packings for retail sale.00 3003.05 or 30. 29.20. 1 of 2003 Heading together for therapeutic or prophylactic uses. or streptomycins or their derivatives .3003.04 3004.00 3004.Containing other antibiotics Containing hormones or other products of heading No..Containing hormones or other products of heading No.Containing other antibiotics .00 3004.Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No.Containing penicillins or derivatives thereof.02.00 3004..Containing insulin . put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.37 but not containing antibiotics . 30.00 As amended by Act No. .40.Containing insulin .90.31.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses.37 or antibiotics .32.00 .39.40.Containing alkaloids or Statistical Unit of Duty Quantity Rate Remarks free . .31.Other Medicaments (excluding goods of heading No..00 3003.00 3003. or streptomycins or their derivatives .00 3003.Containing adrenal cortical hormones .29..00 3003.20.10. with a penicillanic acid structure.

29. gauze.90.Opacifying preparations for X-ray examinations.00 3006.Adhesive dressings and other articles having an adhesive layer .90.Cotton wool .Bone reconstruction cements .40. bandages and similar articles (for example. sterile absorbable surgical or dental haemostatics .40.Dental cements and other dental fillings.10 3006.50.3004.00 3005.00 derivatives thereof but not containing hormones.Other .20 30.Other Wadding.20.10.Dental cements and other dental fillings .Sterile surgical catgut. impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical.04.00 3006..10 3005. . diagnostic reagents designed to be administered to the patient .Wadding Pharmaceutical goods specified in Note 4 to this Chapter.05 3005.37 or antibiotics ..00 3006.Chemical contraceptive preparations based on hormones or - free - free kg 5% kg - 5% 5% - 5% - 5% 5% kg - 5% 5% free . dental or veterinary purposes.. excluding medicaments in the from of transdermal administration systems of Heading No.First-aid boxes and kits .36 .30.10.00 30. sterile laminaria and sterile laminaria tents.Blood-grouping reagents . poultices)..90.06 3006. surgical.29. bone reconstruction cements .Other medicaments containing vitamins or other products of heading No.. dressings. similar sterile suture materials and sterile tissue adhesives for surgical wound closure.50. 30.20 3006. other products of heading No. .00 3004. adhesive plasters..

Waste pharmaceuticals kg - free free kg kg free free (As amended by Act No. No.10 .00 .20 .05. whether or not pure. 3. (v) Double salts (whether or not pure) of mixtures of calcium nitrate and ammonium nitrate. provided that they are not put up in the forms or packages described in heading 31.24. No. (vii) Calcium cyanamide. (C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk. .. (A) Goods which answer to one or other of the descriptions given below. optical elements of potassium chloride (heading 90. Separate chemically defined compounds (other than those answering to the description in Note 2(A). whether or not pure. (i) Sodium nitrate.60. of heading 38.1 of 1998..spermicides 3006. provided that they are not put up in the forms or packages described in heading 31.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 3006. 3(A). (iii)Double salts.Chemical contraceptive preparations based on hormones 3006. 3 of 2004) CHAPTER 31 Fertilisers Notes 1. This Chapter does not cover.00 coupling agent between the body and medical instruments. 1 of 2003 and No. No.11. gypsum or other inorganic non-fertilising substances.Chemical contraceptive preparations based on spermicides 3006.80. (viii) Urea.70. or of mixtures of these goods.5g each.. or Cultured potassium chloride crystals (other than optical elements) weighing not less than 2. (A) Goods which answer to one or other of the descriptions given below.02 applies only to the following goods.60. (ii) Ammonium nitrate. whether or not pure.05. Heading 31. 4(A) or 5 below). (vi) Double salts (whether or not pure) of mixtures of calcium nitrate and magnesium nitrate. (B) Fertilisers consisting of any of the goods described in (A) above mixed together. Heading 31. (i) Basic slag. . 2. whether or not pure. (iv) Ammonium sulphate.. whether or not pure.03 applies only to the following goods.01). 9 of 1997. in an aqueous or ammoniacal solution. of ammonium sulphate and ammonium nitrate. (D) Liquid fertilisers consisting of the goods of the sub-paragraph A(ii) or (viii) above. whether or not pure or treated with oil. 1 of 2002. (a) (b) (c) Animal blood of heading 05.

whether or not pure.00.00 3102.05.Chemically treated products . Heading 31.. at least one of the fertilising elements nitrogen. 1 of 2002) Heading H S Code 31. (iv) Magnesium potassium sulphate. double or triple). .29. kainite and sylvite). (A) Goods which answer to one or other of the descriptions given below. 6. Superphosphates (single.01 3101... Fertilisers consisting of any of the goods described in (A) or (B) above. calcined or further heat-treated than for the removal of impurities. Calcium hydrogenorthophosphate containing not less than 0.. provided that they are not put up in the forms or packages described in heading 31. mixed with chalk.10.04 applies only to the following goods. gypsum or other inorganic non-fertilising substances.Ammonium sulphate. . whether or not pure.90 31.Other Statistical Unit of Duty Quantity Rate Remarks kg kg kg free free free kg free kg kg free free . whether or not pure. (iii) Potassium sulphate.00 Description of Goods Animal or vegetable fertilisers. For the purposes of heading 31.00. nitrogenous. 4. (B) Fertilisers consisting of any of the goods described in (A) above mixed together 5.Guano . the term "other fertilisers" applies only to products of a kind used as fertilisers and containing. except as provided in Note 1(c) above.02 3102.. fertilisers produced by the mixing or chemical treatment of animal or vegetable products. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium dihydrogenorthophosphate (diammonium phosphate). (i) Crude natural potassium salts (for example.(ii) (iii) (iv) (B) (C) Natural phosphates of heading 25. carnallite. whether or not mixed together or chemically treated.05. are to be classified in heading 31. and intermixtures thereof.21. as an essential constituent. but with no account being taken of the fluorine content limit. whether or not pure..2% by weight of fluorine calculated on the dry anhydrous product.20 3101. (ii) Potassium chloride. whether or not in aqueous solution . phosphorous or potassium.00 3102.Other Mineral or chemical fertilisers.10.00.10 3101.Urea. Fertiliser consisting of any of the goods described in (A) above mixed together. double salts and mixtures of ammonium sulphate and ammonium nitrate . but with no account being taken of the fluorine content limit.Ammonium sulphate .05.. (As amended by Act No..

.Superphosphates 3103.90 .90.3% by weight of nitrogen 3102.Double salts and mixtures of calcium nitrate and ammonium nitrate .Potassium chloride .00 . 3103.80.30.Calcium cyanamide 3102.04 3102.10.. potassic.70. 3104.00 .Basic slag 3103.20.Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 3102.Sodium nitrate 3102.90 .00 .Other 3102. including mixtures not specified in the foregoing subheadings Mineral or chemical fertilisers.10 .31..Containing more than 2.00 ..Mixtures of ammonium nitrate with calcium carbonate or other carbonate or other inorganic non-fertilising substances .00 ..Other Mineral or chemical fertilisers.Ammonium nitrate.90 ..Other - free free kg kg kg free free free kg kg kg free free free kg free kg kg kg free free free kg kg kg kg kg free free free free free kg free Heading H S Code Description of Goods Statistical Unit of Duty Quantity Rate Remarks .10 ..Containing more than 16.30.Other. sylvite and other crude natural potassium salts 3104..00 .90. whether or not in aqueous solution 3102.00 .30.40.70.00 ..50.Other 3102..20.Other . phosphatic.50..90 .90..Magnesium sulphate potassium sulphate containing more than 30% of K2O 3104..90.00 ..60.10.00 ..Potassium sulphate 3104.10 .03 31.5% by weight of nitrogen 3102.Containing more than 52% by weight of K2O 3104..Carnallite.Other 3104.10 .

39. This Chapter does not cover (a) Separate chemically defined elements or compounds (except those of heading 32.41 or 35. putty and other mastics.Other . 3 of 2000) CHAPTER 32 Tanning or dyeing extracts.Mineral or chemical fertilisers containing the three fertilising elements nitrogen. 29.Diammonium hydrogenorthophosphate (diammonium phosphate) .Other mineral or chemical fertilisers containing elements nitrogen and phosphorus . paints and varnishes. pigments and other colouring matter. Heading 32.Ammonium dihydrogenorthosphate (monammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) . other fertilisers.04. dyes.07. goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg. 2..00 3105.20.12). and also dyes or other colouring matter put up in forms or packings for retail sale.06). or (c) Mastics of asphalt or other bituminous mastics (heading 27.59.05 3105.30. inorganic products of a kind used as luminophores (heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the .10. inks Notes 1.00 3105..01 to 35.90.00 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen. phosphorus and potassium.60. phosphorus and potassium .Other kg free kg free kg free kg free kg kg kg free free free kg free (As amended by Act No.36 to 29.00 3105. (b) Tannates and other tannin derivatives of products of heading 29.40.51.00 3105.15).Containing the two fertilising nitrates and phosphates .31.03 or 32. tannins and their derivatives.00 3105.Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg .Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium . . 9 of 1997 and No.00 3105.04. glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.00 3105. of heading 32.

ethers. inorganic tanning substances. agglomerated with glue.00 32.03 Description of Goods Tanning extracts of vegetable origin.13 or 32.08 includes solutions (other than collodions) consisting of any of the products specified in heading 39. tannins and their salts. deposited on a supporting sheet of any material. The expression "stamping foils" in heading 32.15.30 or Chapter 28.01 to 39.Synthetic organic tanning substances .00 3201. colouring pigments of heading 25. however.production of azo dyes.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.10. 32.05 and 32. 32. or to other preparations of heading 32. of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations.Other Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black).00 3201. 1 of 2002) Heading H S Code 32. book covers or hat bands. esters and other derivatives. or (b) Metal (including precious metal) or pigment.08. . including enamels (heading 32. flakes and metal powders). 32. gelatin or other binder. 32.10. 32.00 3202. metal.12 applies only to thin sheets of a kind used for printing. whether or not they are also suitable for colouring distempers. 32.07.Quebracho extract . The headings do not apply.02 3202. whether or not chemically defined.20.03.01 3201. 5. Heading 32. 6. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints.04. of a kind used in the manufacture of paints.06. whether or not containing natural tanning substances.90. 4.10.12.90. 32. for example. and consisting of (a) Metallic powder (including powder of precious metal) or pigment. 3. enzymatic preparations for pre-tanning. in the case of heading 32. Heading 32. . in liquid or paste form.00 32. tanning preparations.09.06 apply also to preparations based on colouring matter (including. to pigments dispersed in non-aqueous media.Wattle extract . (As amended by Act No.Other Synthetic organic tanning substances.12). preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% 5% 5% kg kg 5% 5% .

00 3204.. preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter.17. synthetic organic products of a kind used as fluorescent brightening agents or as luminophores..00.11 to 3204.00 3204..Other Statistical Unit of Duty Quantity Rate Remarks kg kg free 5% kg kg kg 5% 5% 5% kg kg kg 5% 5% free kg 5% kg 5% ..14. whether or not chemically defined. including mixtures of colour.13.12...91 .Not in bulk Heading kg kg kg 5% 5% 5% H S Code 32.Disperse dyes and preparations based thereon .Vat dyes (including those unsable in that state as pigments) and preparations based thereon .Acid dyes.00 3204.90. plain or in oil .Direct dyes and preparations based thereon .00.20.ing matter of two or more of the subheading Nos 3204.animal origin.Basic dyes and preparations based thereo .92 .00 Description of Goods Synthetic organic colouring matter.In bulk 3203.19 ..Pigments and preparations based thereon ..Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter .Other.15..00 3204..11..Synthetic organic products of a kind used as fluorescent brightening agents . and preparations based thereon.00 3204. whether or not premetallised.10 .00 3204..00..Other 3203. 3203.Annatto.19. mordant dyes and preparations based thereon . whether or not chemically defined.00 3204..16. .04 3204..Reactive dyes and preparations based thereon .00 3204.00 3204..

41.19..05 3205.11..Pigments and preparations based on cadmium compounds .00 . Statistical Unit of Quantity kg kg kg Duty Rate Remarks 5% 5% 5% 5% 5% 5% .00. .00 .Pigments and preparations based on titanium dioxide ..Other 3206. inorganic products of a kind used as luminophores.00 .Containing 80% or more by weight of titanium dioxide calculated on the dry matter .05.00 3206. prepared opacifiers and prepared colours.20.07 H S Code Description of Goods 3206. .30.42.Pigments and preparations based on chromium compounds ....00 3206.90 .Other Other colouring matter..Inorganic products of a kind used kg as luminophores Prepared pigments.10 3205.00 3206. preparations as specified in Note 3 to this Chapter based on colour lakes. 3 of 2006) Heading 32.00 Colour lakes.10 .04 or 32.. vitrifiable enamels and glazes.49.Dry .Lithopone and other pigments and preparations based on zinc sulphide 3206.Ultramarine and preparations based thereon kg kg 5% 5% kg free kg kg kg 5% 5% 5% (As amended by Act No.43..Other .Pigments and preparations based kg on hexacyanoferrates (ferrocyanides and ferricyanides) 3206...Laundry blue dye 3206. preparation as specified in Note 3 to this Chapter.00 .00.50. other than those of heading No. 32.32. 32.03.06 3206. whether or not chemically defined..90 32..Other colouring matter and other preparations .41.Other kg 3206..

engobes (slips) and similar preparations . glass frit and other glass. enamelling or glass industry.Other . granules or flakes Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers.Based on acrylic or vinyl polymers ..90 3208.20. granules or flakes..Other ..Varnishes and lacquers unpigmented ..10.00 32.Other .90 engobes (slips).. in the form of powder. liquid lustres and similar preparations..20.90 32.. prepared opacifiers.10 3208.10.Prepared pigments.10 3208.00 3207.30.Based on acrylic or vinyl polymers .90..90 3208. . dispersed or dissolved in an aqueous medium.90..00 3207.10..Based on polyesters .Other .Varnishes and lacquers unpigmented .00 3207.Varnishes and lacquers unpigmented . prepared colours and similar preparations .Other kg 5% kg 5% kg kg 5% 5% litre litre litre litre litre litre 25% 25% 25% 25% 25% 25% litre litre 25% 25% .Varnishes and lacquers unpigmented . .Liquid lustres and similar preparations .40. in the form of powder..20. dispersed or dissolved in a non-aqueous medium..10.Glass frit and other glass.08 3208. of a kind used in the ceramic.10 3209.3207..10 3208. ..10. solutions as defined in Note 4 to this Chapter.Vitrifiable enamels and glazes...Other Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers.09 309.

Varnishes and lacquers unpigmented 3210.3209.Other Heading litre litre 25% 25% 32..90. non-refractory surfacing preparations for facades. resin cements. painters' fillings 3214.10 ..90.90.Other Glaziers' putty.Glaziers' putty. in tablets..11 32.Colours in sets 3213..12 32.Other H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg 25% 25% 5% kg kg kg 15% 15% 5% kg kg 15% 15% kg 15% kg 15% . tubes...00. 3212.Stamping foils . resin cements..90 .90. caulking compounds and other mastics. indoor walls.90 .10 .00 .90..90.00 Prepared driers Pigments (including metallic powders and flakes) dispersed in non-aqueous media. 3214.Other Artists'.Varnishes and lacquers unpigmented 3209. in liquid or paste form.10.14 Description of Goods Other paints and varnishes (including enamels. modifying tints.00 .Dyes in forms for retail sale or packings 3212. stamping foils. ceiling or the like.10.10 32. students' or signboard paintings' colours. 3213.Other 3212.. floors.00 .00.90 .. dyes and other colouring matter put up in forms or packings for retail sale. lacquers and distempers). prepared water pigments of a kind used for finishing leather. bottles.00. amusement colours and the like..00 . painters' fillings.00 .Other 3211. caulking compounds and other mastics.10. of a kind used in the manufacture of paints (including enamels).10 . pans or in similar forms or packings.. grafting putty. jars. grafting putty.13 32. 3210.

whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils). perfumed papers and papers impregnated or coated with cosmetics. perfumery..01.Essential oils of citrus fruit .11. in fixed oils. obtained by enfleurage or maceration.00 3301. in waxes or the like. suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.00 .00 3301.Printing ink 3215. This Chapter does not cover (a) Natural oleoresins or vegetable extracts of heading 13.. cosmetic or toilet preparations Notes 1. wood or sulphate turpentine or other products of heading 38. odoriferous preparations which operate by burning.Other kg kg kg kg 15% 15% 15% 15% (As amended by Act No.Of bergamot . impregnated. Heading H S Code 33.00 . animal toilet preparations.19.01 or 13. 4..01 3301. to the following products scented sachets. inter alia. felt and non-wovens.00 Description of Goods Essential oils (terpeneless or not). cosmetic or toilet preparations" in heading 33. .12. terpenic by-products of the deterpenation of essential oils.02. concentrates of essential oils. 3.. or (c) Gum.90.14. whether or not concentrated or solid. wadding. to odoriferous constituents isolated from those substances or to synthetic aromaties.. 1 of 2002) CHAPTER 33 Essential oils and resinoids.11.01.Of lime Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg 5% 5% 5% 5% . aqueous distillates and aqueous solutions of essential oils.13. coated or covered with perfume or cosmetics.00 3301.03 to 33. includ.Other 3215.4 of 1999 and No. The expression "perfumery.ing concretes and absolutes.32. 2.02 refers only to the substances of heading 33.. (b) Soap or other products of heading 34. contact lens or artificial eye solutions. . extracted oleoresins. in fats. The expression "odoriferous substances" in heading 33.Of orange .07 apply.05. writing or drawing ink and other inks.15 Printing ink.00 .Black 3215. Headings 33. inter alia to products. resinoids.07 applies.Of lemon .

90 .. of a kind used for the manufacture of beverages.03 33.90.Manicure pedicure preparations kg 25% .00 Statistical Unit of Duty Description of Goods Quantity Rate Remarks ..Other . manicure or pedicure preparations.30.00 3304.00 .90.Of jasmine 3301. litre 25% Beauty or make-up preparations and preparations for the care of the skin (other than medicaments).26.33..02 3301.20.....25.23.Of lavender or of lavandin 3301.Other Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these sub.00 .21.Of peppermint (mentha piperita) 3301.Other 3301.00.Of other mints 3301. including sunscreen or sun tan preparations.00 .Of geranium 3301.Other 3301..90. .. of a kind used as raw materials in industry.10 3302.30.00 ..24.Aqueous distillates containing more than 2% of alcohol by volume at a temperture of 10.In bulk kg 15% ...29.Of vetiver 3301.90.00 33.04 3302.19.22.10.Other ..00 3304.Not in bulk kg 5% Perfumes and toilet waters.. kg 5% kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg 5% 5% 5% Heading H S Code 3302..50ºC 3301.19 ..stances.Resinoids .For medical use 3301.Of a kind used in the food or drink kg 5% industries .Lip make-up preparations kg 25% ..90.11 .00 .Other .20 3303.00 .. other preparations based on odoriferous substances.10...00 3304.00 .00 .Eye make-up preparations kg 25% .00 .Essential oils other than those of citrus fruit 3301..

personal deodorants.00 . shaving or after-shave preparations. shaving or after-shave preparations 3307.49."Agarbatti" and other odoriferous preparations which operate by burning 3307.00 .00 .90.Perfumed bath salts and other bath preparations .Pre-shave.33.41.30.07 .90. bath preparations.10.Yarn used to clean between the teeth (dental floss) 3306. cosmetic or toilet preparations. 3305.00 .00 . 9 of 1997 and Act No.00 .Preparations for permanent waving or straightening 3305.20.Dentifrices 3306..00 .30.00 . depilatories and other perfumery.05 33.06 33. in individual retail packages.Other kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% kg kg kg 25% 25% 25% kg kg kg 25% 25% 25% kg 25% kg kg 25% 25% (As amended by Act No. including odoriferous preparations used during religious rites 3307..Powders.Preparations for perfuming or deodorising rooms.91. not elsewhere specified or included.00 . yarn used to clean between the teeth (dental floss). including denture fixative pastes and powders. 3307.00 .Personal deodorants and antiperspirants 3307.99.Hair lacquers 3305. 3306.10.20.90.Other Preparations for use on the hair.Shampoos 3305. whether or not perfumed or having disinfectant properties.4 of 1999) CHAPTER 34 .Other 3307.00 .00 .20.Other 3304..Other Pre-shave.00 ..Other Preparations for oral or dental hygiene.10.00 . prepared room deodorants. whether or not compressed 3304.00 .

17. mineral substances or other materials. (C) Products of a waxy character with a basis of one or more waxes and containing fats. of heading 15.01. Separate chemically defined compounds.07).01 Description of Goods Soap. in the form of bars. Products containing abrasive powders remain classified in heading 34.02. prepared waxes.05 as "scouring powders and similar preparations. dispersed or dissolved in a liquid medium (headings 34. candles and similar articles. "organic surface-active agents" are products which when mixed with water at a concentration of 0. For the purposes of heading 34. disinfectants.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27. 2.02 or 38.04 subject to the exclusion provided below. and (b) Reduce the surface tension of water to 4. or Shampoos. or bath preparations. In heading 34. Heading H S Code 34. For the purposes of heading 34. whether or not water-soluble. organic surface-active products and preparations for washing the skin. 5. Soap and the other products of heading 34.21. or (d) Waxes mixed with. modelling pastes. polishing or scouring preparations.23. resins. abrasive powders. etc). "dental waxes" and dental preparations with a basis of plaster Notes 1. washing preparations. The heading does not apply to (a) Products of heading 15. dentifrices.5 ´ 10-2 N/m (45 dyne/cm) or less 4.Soap. whether or not containing soap. in the form of liquid or cream and put up for retail sale.05. 33. organic surface-active products and preparations for use as soap.06 or 33. In other forms they are to be classified in heading 34. organic surface-active agents.16. 34. (b) Unmixed animal waxes or unmixed vegetable waxes. even if having a waxy character.09.12. containing soap or other organic surface-active agents (heading 33. whether or not intermixed or merely coloured. In heading 34. fillers or medicaments). artificial waxes.01 only if in form of bars. moulded pieces or shapes.01 may contain added substances (for example. cakes. 38. lubricating preparations. (c) Mineral waxes or similar products of heading 27. whether or not Statistical Unit of Duty Quantity Rate Remarks . cakes or moulded pieces or shapes. the expression "soap" applies only to soap soluble in water. whether or not refined or coloured. This Chapter does not cover (a) (b) (c) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.5% at 20ºC 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. shaving creams and foams. the expression "artificial waxes and prepared waxes" applies only to (A) Chemically produced organic products of a waxy character.05." 3. (B) Products obtained by mixing different waxes.

00 . felt and non-wovens. whether or not containing soap.Non-ionic 3402.Medicated products 3401.00 .. paper. wadding.Other 3401..Soap in other forms 3401.Other: .11. other than those of heading No..00 . whether or not containing soap.10 -.30.01.11.13.19. surface.11. coated or covered with soap or detergent.20. cakes. felt and non-wovens.20. 34. coated or covered with soap or detergent .. whether or not put up for retail sale 3402.Soap and organic surface-active products and preparations.Medicated soap quintal Heading * 25% 34.11.. impregnated. Organic surface-active agents (other than soap).90 -. wadding.00 .Other 3402.10 . moulded pieces or shapes.19.12.Other -.Shaving soap quintal 3401.For toilet use (including medicated products) 3401.19.Organic surface-active agents.10 -.Organic surface-active products and preparations for washing the skin. impregnated. washing preparations (including auxiliary washing preparations) and cleaning preparations.. and paper.00 . .02 H S Code Description of Goods 3401.Medicated 3401.Other 3401..90 .active preparations.Anionic 3402.20 .containing soap.Cationic 3402..00 .. in the form of liquid or cream and put up for retail sale. .20. in the form of bars.Preparations put up for retail sale Statistical Unit of Quantity quintal quintal quintal quintal quintal quintal Duty Rate Remarks * 25% * 25% * quintal 25% kg kg kg kg kg 5% 5% 5% # # .90 -..

12 ... furskins or other materials. in liquid powder form specially prepared for use in conjunction with spray fluids for the prevention or treatment of disease in plants or trees 3402.20 ..11 .. bolt or nut release preparations..Not in bulk . leather.10. anti-trust or anti..Not in bulk 3403.19...03 34.Other Artificial waxes and prepared waxes .Other 3403.20 .Wetting agents and spreaders... but excluding preparations containing.10 (polyethleneglycol: kg 5% kg 15% kg kg kg kg kg kg kg free 5% 5% free 5% 5% free kg free kg kg kg 5% 15% 5% ..04 .Preparations for the treatment of textile materials.Other Lubricating preparations. .Other 3402.10 .20.In bulk 3403..90.19.Of poly (oxyethylene) 3404.11..11 . as basic constituents.00 ..In bulk 3404. 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.Greases .90.Preparations for the treatment of textile materials.corrosion preparations and mould release preparations.19.11.91..Of chemically modified lignite 3404.20 ... leather.10...11..99. furskins or other materials 3403.In bulk 3403. based on lubricants) and preparations of a kind used for oil or grease treatment of textile materials...90 .10 . furskins or other materials 3403.00 .Containing petroleum oils or oils obtained from bituminous minerals .Other 3403. (including cutting oil preparations.12 . leather.34.Not in bulk 3403.Grease (mineral) ..

cellular plastics or cellular rubber.. coachwork. impregnated.Other .10 3404.In bulk -.20 3404. wadding. felt. scouring pastes and powders and similar preparations (whether or not in the form of paper. for footwater. excluding waxes of heading No..Not in bulk .20.200 per kg whichever is the greater kg 15% Heading H S Code 3404.3404.00 3405.Scouring pastes and powders and other scouring preparations ..90.00 34.00 Description of Goods ..00 3406. furniture.Of polyethylene glycol . glass or metal. floors or other woodwork .00 3405.In bulk .30.20.Polishes and similar preparations for coachwork. .10 3404.90. creams and similar preparations for footwear or leather .Polishes.Other Candles..04.20 -.Not in bulk * 25% or K2..20. other than metal polishes .00 3405.00.Polishes.40.05 3405.10. tapers and the like Statistical Unit of Duty Rate Quantity Remarks kg kg kg kg 5% 5% 5% 5% kg 25% kg 25% kg 25% kg 25% kg kg 25% 25% or k2000 per kg whichever is the .90.In bulk .Not in bulk Polishes and creams. creams and similar preparations for the maintenance of wooden furniture.20. coated or covered with such preparations). nonwoven..500 per kg whichever is the greater # 25% or K1. 34.06 3405. floors.20 34.

10 . 3407.Other 3501.10 . No. expressed as dextrose on the dry substance.10 Dental goods kg 3407... glues.02. 2. 1 of 2002) Heading 35.90 Other kg free 25% (As amended by Act No.In bulk 3501. caseinates and other casein derivatives. with a basis of plaster (or calcined gypsum or calcium sulphate)..90. 9 of 1997.Casein 3501. This Chapter does not cover (a) (b) Yeasts (heading 21. sticks or similar forms. not exceeding 10%.20 . horseshoe shapes. 2 of 2001 and No.01 Description of Goods Casein. or (f) Gelatin products of the printing industry (Chapter 49). No.00. (d) Enzymatic soaking or washing preparations and other products of Chapter 34. . medicaments or other products of Chapter 30. 1 of 2002) CHAPTER 35 Albuminoidal substances.. put up in sets. casein glues.13).05..10. No.02).02.. including those put up for children's amusement. Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses). preparations known as "dental wax" or as "dental impressions compounds". modified starches.10.Other H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg 25% 25% 25% .4 of 1999 .Not in bulk . (e) Hardened proteins (heading 39. in packings for retail sale or in plates..greater 34. other preparations for use in dentistry. For the purposes of heading 34.07 Modelling pastes. Such products with a reducing sugar content exceeding 10% fall in heading 17.00. the term "dextrins" means starch degradation products with a reducing sugar content. 3 of 2000. enzymes Notes 1. (c) Enzymatic preparations for pre-tanning (heading 32.Casein glues . (As amended by Act No.

not exceeding a net weight of 1kg. put up for retail sale as glues or adhesives..00. 35..91 . isinglass.Egg albumin 3502.Not in bulk protein 3504.In bulk 3503.04 3501.00 ... . whether or not surface-worked or coloured) and gelatin derivatives.19. 3503.Not in bulk Albumins (including concentrates of two or more whey proteins.Other Gelatin (including gelatin in rectangular (including square) sheets.Dextrims and other modified starches 3505. pregelatinised or esterified starches). including concentrates of two or more whey proteins 3502. or on dextrins or other modified starches.00 .20 . kg kg 25% 25% kg kg kg 25% 25% 25% kg 25% kg kg kg 5% 25% 25% 35..00 . containing by weight more than 80% whey protein calculated on the dry matter).. hide power. glues based on starches.05 Dextrins and other modified starches (for example.10.90. whether or not chromed.00 Peptones and their derivatives.20.90.Other 3502.06 Description of Goods Prepared glues and other prepared adhesives.00. otherelsewhere substances and their derivatives.Glues kg kg 5% 5% Heading H S Code 35.00 .03 35.00 ..01.00...20.90.00 .. excluding casein glues of heading No.Milk albumin..In bulk 3501. not specified or included. Statistical Unit of Duty Quantity Rate Remarks .35.Dried 3502.02 35.92 . 3505. albuminates and other albumin derivatives. other glues of animal origin.. not elsewhere specified or included.10 . products suitable for use as glues or adhesives.11.

The expression "articles of combustible materials" in heading 36.07 3506.99.20 3602.. 1 of 2002) CHAPTER 36 Explosives. put up in forms (for example. matches.91.00.When imported in bulk for use in Tyre retreading or remoulding 3506. sticks or similar forms) for use as fuels.Gelignite .35.. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.00 .4 of 1999 and No. .00.Other kg 25% kg 5% kg kg 5% 5% kg kg 5% 5% (As amended by Act No.Other Safety fuses..10 3603..Other kg kg kg kg 15% 15% 15% 15% No.Other Enzymes.90 36.00 . percussion or detonating caps. 36.06 applies only to (a) Metaldehyde.1 of 1998.00.10 or plastics (including artificial resins) -.Unassembled .. 5% 25% . put up for retail sale as glues or adhesives.Dynagel .00 .20 -. pyrotechnic products..Adhesives based on polymers of heading 39. No.91.03 3603. and Resin torches.Dynamite . ingniters.10. hexamethylenetetramine and similar substances.00.. prepared enzymes not elsewhere specified or included.. not exceeding a net weight of 1kg .. Statistical Unit of Duty Quantity Rate Remarks kg 25% 3602..Other . in solid or semi-solid form. detonating fuses.00. .01 36.01 to 39. electric detonators.90 Prepared explosives.. and similar prepared fuels..30 3602..Products suitable for use as glues or adhesives.00.10 3602.13 or on rubber 3506. pyrophoric alloys.10. tablets. (b) (c) Heading 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 300cm. certain combustible preparations Note 1.00.00 . No.02 H S Code 3601.00 Description of Goods Propellent powders. firelighters and the like.. 3507. 2. other than propellent powders.Rennet and concentrates thereof 3507.Other 3506. fuels with a basis of alcohol.90.

whether or not in packs.36.. 3604. sensitised.30. articles of combustible materials as specified in Note 2 to this Chapter.00 37.00 .04 36.99.90. pyrotechnic articles of heading Ferro-cerium and other pyrophoric alloys in all forms. fog signals and other pyrotechnic articles. . In this Chapter the word "photographic" relates to the process by which visible images are formed. This Chapter does not cover waste or scrap 2.No. rain rockets.00 3701.00.00 . directly or indirectly. unexposed.00 .Other plates and film.00 3701. by the action of light or other forms of radiation on photosensitive surfaces. of any material other than paper. with any side exceeding 255mm .Other Photographic film in rolls.91. 3606.For colour photography (polychrome) .04. 1 of 2002) CHAPTER 37 Photographic or cinematographic goods Notes 1.Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 3606. sensitised.00 3701.00 . Statistical Unit of Duty Quantity Rate Remarks free 15% 15% 15% 15% .4 of 1999 and No.Other .10. paperboard or textiles.00 Matches...Other per 100 25% 15% 25% 25% 15% (As amended by Act No.01 3701.90. Heading H S Code 37.06 Fireworks. instant print film in the flat.10..02 Description of Goods Photographic plates and film in the flat. signalling flares.20.36.Fireworks 3604.For X-ray .10.Other other than 3605.05 36.Instant print film .00 3701. unexposed.

other than for slides .00 3702.. of a width not exceeding 105mm ..55.00 3702.3702.. unexposed..00 3702.Other film..00 3702.20..Other film.Other .. with silver halide emulsion .Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m free 25% 25% m2 m2 m2 25% 25% m2 25% m2 25% m2 m2 25% 25% m2 m2 m2 25% 25% 25% m2 25% m2 25% Heading H S Code Description of Goods 3702.Of a width not exceeding 16mm and of a length not exceeding 14m .Of a width exceeding 610mm and of a length not exceeding 200m ..Of a width exceeding 16m m but not exceeding 35mm and of a length not exceeding 30m.41.31.43.00 3702. of a width exceeding 105mm .Of a width exceeding 105mm but not exceeding 610mm .For colour photography (polychrome) .53.00 .Of a width exceeding 610mm and a length exceeding 200m. unexposed. other than for colour photography .10. for colour photography (polychrome) .Of a width exceeding 35mm Statistical Unit of Duty Quantity Rate Remarks 25% m2 .Other film.00 3702.00 3702.Of a width exceeding 610mm and of a length exceeding 200m. instant print film in rolls.51... sensitised.Of a width exceeding 16mm but not exceeding 35 mm and of a length not exceeding 30m.42.00 3702. of any material other than paper. without perforations.56.44. for slides .00 3702.00 3702..00 3702.Of a width not exceeding 16mm and of a length exceeding 14m . .54.00 3702.39.52.00 sensitised.00 3702.Other..For X-ray . without perforations.32.. for colour photography (polychrome) .Instant print film . paperboard or textiles.

Other Photographic plates and film.91.For X-ray 3703. paperboard and textiles.10 .10.Other Chemical preparations for photographic uses (other than varnishes.03 37.Other 3703.00 .Other 3702.For offset reproduction 3705.10 .90.Other m2 m2 25% 25% m2 25% m2 25% kg kg 25% 25% kg kg free 25% kg kg kg free 25% 25% kg kg kg 25% 25% 25% m2 m2 25% 25% 25% 25% ..Other..Of a width not exceeding 16mm 3702.Of a width exceeding 35mm Photographic paper.90.10.Other Photographic plates.90 .93..Of a width of 35mm or more 3706. other than cinematograph film.37.Cinematographic 3704.00 .00 .. 3706.00 .00.00 .00 .Sensitising emulsions 3707..00 .90. sensitised. exposed and developed. whether or not incorporating sound track or consisting only of sound track.00.Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m 3702.00.00 . 3703. exposed but not developed.00 .00 ..20.Microfilms 3705. glues adhesives and similar preparations). unexposed.90.10. paperboard and textiles.Other Cinematograph film. for colour photography (polychrome) .90 .20 .05 37.10.90...For X-ray 3704.. unmixed products for photographic uses. put up in measured portions or put up for retail sale in a form ready for use.00 .20..04 37..94.00 .Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m 3702. exposed and developed...06 37. 3704. 3707. film.07 .In rolls of a width exceeding 610mm 3703.95.00 .. 3705.

(4) Certified reference materials specified in Note below.20). Stencil correctors and other correcting fluids put up in packings for retail sale. shops. Heading 38. heading 38.. road and pavement sweepings as well as construction and demolition waste. (d) Medicaments (heading 30.08. Ceramic firing testers. finely divided powder or woven gauze (Section XIV or XV). textiles. paper. (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38. wood. 1 of 2002) CHAPTER 38 Miscellaneous chemical products Notes 1. arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3(a) or 3(b) of Chapter 26 (heading 26. and . includes the following goods which are not to be classified in any other heading of the nomenclature (a) Cultured crystals (other han optical elements) weighing not less than 2. 3. glass or metals and (b) (c) (d) (e) Fusel oil.(As amended by Act No. anti-sprouting products and plant-growth regulators. The term "municipal waste" however. containing metals. of magnesium oxide or of the halides of the alkali or alkaline-earth metals. wood paper textiles. fungicides. Ink removers put up in packings for retail sale. hospitals. such as waste plastics. other than sewage sludge). Municipal waste generally contains a large variety of materials such as plastics. hotels.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. put up as described in heading 38. the method used to determine these value and the degree of certainty associated with each value and which are suitable for analytical calibrating or referencing purposes. glass.13). offices etc. Dippel's oil. This Chapter does not cover (a) Separate chemically defined elements or compounds with the exception of the following (1) Artificial graphite (Heading 38. herbicides. rodenticides.5g each. 2(A) For the purpose of heading 38. spent catalysts of a kind used principally for the recovery of precious metal (heading 71. (5) Products specified in Note 3 (a) or (c) below.22 shall take precedence over any other heading in the Nomeclature".01). (b) (c) Mixtures of chemicals with foodstuffs or other substances with nutritive value. does not cover(a) individual materials or articles segregated from the waste. food materials. rubber. (B) With the exception of the products of Chapter 28 or 29. (2) Insecticides. metals. Ash and residues (including sludges.20).24. disinfectants and similar products. for example. of a kind used in the preparation of human foodstuffs generally (heading 21. Throughout the Nomenclature. for the classification of certified reference materials.22.12) or catalysts consisting of metals or metal alloys in the form of. 4.06). restaurants.03 or 30. "municipal waste" means waste if a kind collected form house holds. broken furniture and other damaged or discarded articles. rubber. fusible (for example. Seger cones). the expression "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values for the certified properties.

For the purposes of heading 38. soiled dressings. "waste or organic solvents" are wastes containing mainly organic solvents.00 38. plates or other semimanufactures. preparations based on graphite or other carbon in the form of pastes. 6.00 Description of Goods Artificial graphite.90.00.collodial graphite.Other Activated carbon.05 Gum. Residual lyes from the manufacture of wood pulp. as defined in paragraph (a) of Note 6 below: 5. treatment or procedure.00 kg 15% 15% 15% 15% 38. but excluding tall oil of heading No.30. animal black.49. Statistical Unit of Duty Quantity Rate Remarks kg kg kg 15% 15% 15% kg 15% kg kg kg 3804. brake fluids and anti-freezing fluids. Subheading Note 1. but the expression "other wastes "does not.Artificial graphite .00 3801. For the purpose of subheadings 3825. colloidal or semi.90. scourings and unstablised sludge. desugared or chemically treated. expression "other waste " applies to(a) clinical waste. whether or not intended for recovery of the solvents. 1 of 2002) Heading H S Code 38. and (c) waste organic solvents. or (d) clinical waste.10).00 and 3825. For the purpose of heading 38. contaminated waste arising from medical research. . (c) waste pharmaceuticals. that is. cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.Activated carbon . . diagnosis. activated natural mineral products. (d) other waste from chemicals or allied industries.20.01 3801.03 38. wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods. 38. including lignin sulphonates.41.Carbonaceous pastes for electrodes and similar pastes for furnance linings .00 3801. (b) waste of metal pickling liquors. not fit for further use as presented as primary products.00.10.00 3802.02 3802. as defined in Note 4 (k) to Chapter 30. whether or not refined. sulphite turpentine and other crude . (As amended by Act No. which often contain pathogens and pharmaceutical substances and require special disposal procedure (for example.04 3803.03. (b) industrial waste.spent batteries which fall in their appropriate headings of the Nomenclature.Other Tall oil. Stablished sludge when suitable for use as fertilizer is excluded (Chapter 31). crude dipentene.25.00 38. used gloves and used syringes).90. including spent animal black. whether or not concentrated.Colloidal or semi-colloidal graphite . hydraulic fluids.25 "sewage sludge "means sludge arising form urban effluent treatment plant and includes pre-treatment waste.00. however.00 3801. blocks.

30.90.40.terpineol as the main constituents. disinfectants and similar products. anti-sprouting products and plant-growth regulators.10 3808.20..30.Rosin and resin acids kg 15% . brewers pitch and similar preparations based on rosin. wicks and candles. wood tar oils.00 3806. resin acids or on vegetable pitch.. anti-sprouting products and plant-growth regulators . sulphur-treated bands.Insecticides: .Ester gums kg 15% .90 3808.10.00 Statistical Unit of Duty Description of Goods Quantity Rate Remarks . pine oil containing alpha.For use in agriculture or kg kg 15% 15% kg kg free 5% kg free kg 15% .00. Heading H S Code 3805.Other .For use in agriculture or horticulture .07 3806.06 3806.Herbicides. rosin spirit and rosin oils.For use in agriculture or horticulture .10 Insecticides. .00 3808.Fungicides . vegetable pitch.20.90. herbicides. rodenticides.Other .90 3808. fungicides. 38.00 3806. other than salts of rosin adducts .. . and derivatives thereof.10.Disinfectants . put up in forms or packings for retail sale as preparations or articles (for example.Other kg 15% Rosins and resin acids.00 3807.00 38.10.00 38.10 3808. of resin acids or of kg 15% derivatives of rosin or resin acids.Gum.08 3808.para-cymene. wood kg 15% naphtha..20..00 3805. wood creosote. run gums. and fly-papers).20.10. wood or sulphate turpentine kg 15% oils .Salts of rosin.00 3805.Other kg 15% Wood tar.Pine oil litre 15% .

99.For use in agriculture or 3808.91..10. brazing or welding. dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example. not elsewhere specified or included.Other 3808.00 . paper. fluxes and other auxiliary preparations for soldering.10.10 3808..Other kg 15% kg kg 15% 15% kg 5% kg kg kg 5% 5% 15% kg 15% kg 15% Heading H S Code 38..40.90 horticulture . oxidation inhibitors. leather or the like industries. 3810.11 Description of Goods Anti-knock preparations. anti-corrosive preparation and other prepared Statistical Unit of Duty Quantity Rate Remarks ..00 .Of a kind used in the leather or like industries Pickling preparations for metal surfaces.. 3809.90 horticulture .90.38. soldering.Other 3809.00 ..00 .Of a kind used in the paper or like industries 3809.09 38.Of a kind used in the textile industry or like industries 3809.Other Finishing agents. preparations of a kind used as cores or coatings for welding electrodes or rods.00 .10 .Pickling preparations for metal surfaces.00 . viscosity improvers. gum inhibitors. brazing or welding powders and pastes consisting of metal and other materials 3810. brazing or welding powders and pastes consisting of metal and other materials.92.Other .90.With a basis of amylaceous substances . of a kind used in the textile.90. dressings and mordants). soldering.

29.Additives for lubricating oils .Supported catalysts ... reaction accelerators and catalytic preparations.90.Other . . concretes and similar compositions. other than products of heading No.12. kg litre 15% 15% kg kg 15% 15% kg kg kg 15% 15% 5% 38. charged fire.21. 38.3811. .Anti-knock preparations .00.00 3812.11.15 3815.Other .Other Prepared rubber accelerators.Based on lead compounds . not elsewhere specified or included.14 additives. for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils..00 3816..17 Mixed alkylbenzenes and mixed .20.00 3815.Other .Other Reactions initiators. compound plasticisers for rubber or plastics.00 38. prepared paint or varnish removers..00 3811.Other Refractory cements....11.30.00. kg kg kg kg kg 15% 15% free free 15% kg kg kg 15% 15% 15% 3813.13 38. not elsewhere specified or included..10.00 3811.90 38.With precious metal or precious metal compounds as the active substance . .extinguishers.00 38.01.00 3812.00 38.12 3812. anti-oxidising preparations and other compound stabilisers for rubber or plastics.19.16 3815.10 3814.00 3811.00 Organic composite solvents and thinners.Containing petroleum oils or oils obtained from bituminous minerals ..With nickel or nickel compounds as the active substance . ..Prepared rubber accelerators .90.00.00.00 kg 15% 3814.Anti-oxidising preparations and other compound stabilisers for rubber or plastics Preparations and charges for fire.19.Compound plasticisers for rubber or plastics .00 3811. mortars.Paint removers . not elsewhere specified or included.extinguishing grenades.00 3815.

38. Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing.00 3823. chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products). wafers or similar forms.Industrial fatty alcohols Prepared binders for foundry moulds or cores.00 38.00 3821.Non-agglomerated metal carbides mixed together or with metallic binders kg kg kg kg kg 15% 15% 15% 15% 15% kg kg 15% 15% kg 15% . acid oils from refining.07 or 29. other than those of Heading 27. 27.00 Chemicalof discs.00 3823.00 . other than those of heading No. Anti-freezing preparations and prepared de-icing fluids.70.22 3820. other than those of heading No.20 38. their water-insoluble salts and their esters .30.Oleic acid . industrial fatty alcohols.23 3823..02 3817.00 . 30.02.00 Description of Goods Hydraulic brake fluids and other prepared liquids for hydraulic transmission.10..Stearic acid .00 3824.00 Industrial monocarboxylic fatty acids.Naphthionic acids. 3 of 2004) Heading H S Code 38. in 3818...Other .00.20.20.Industrial monocarboxylic fatty acids.00.21 38.00 15% free free 3822. acid oils from refining .07 or 29.19 3819. the form chemical compounds doped for use in electronics.00.Prepared binders for foundry moulds or cores . kg kg kg free free 15% (As amended by Act No.06 certified reference materials.24 3824. .Mixed alkylbenzens and mixed Alkynaphthalenes.13. Prepared culture media for development of micro-organisms.10.Mixed alkylnaphthalenes elements doped for use in electronics.02 or 30. Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg 38.00.00. not elsewhere specified or included.12. 3817.18 alkylnaphthalenes.Tall oil fatty acids .19.00 3823. .00 kg 38.11. not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.00 3824.00 3823.

00 .Other .Municipal waste .00 . Except for the goods of heading 39.00 3825.Prepared additives for cements. municipal waste.. 9 of 1997.Other .00 kg kg kg (As amended by Act No. RUBBER AND ARTICLES THEREOF Notes.40.4 of 1999.19.Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine 3824. some or all of which fall in this Section and are intended to be mixed together to obtained a product of Section VI or VII.20. other wastes specified in Note 6 to this Chapter.00 kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% 15% 3825.Other kg kg kg 15% 15% 15% kg 15% kg kg 15% 5% 3825..30.71.Other 3824.60.00 3825. as being complementary one to another..00 . 2 of 2001 and No. 1 of 2002) Section VII PLASTICS AND ARTICLES THEREOF. hydraulic fluids.Halogenated -. and Identifiable.79. provided that the constituents are (a) (b) (c) Having regard to the manner in which they are put up.50. which are not merely incidental .Wastes of metal pickling liquors.00 3825. brake fluids and anti-freeze fluids . 1.10. Goods put up in sets consisting of two or more separate constituents.00 3825.Mainly containing organic constituents -.Sewage sludge . rubber.00 3825.90.69.90.49.00 . and articles thereof.00 3825. clearly identifiable as being intended to be used together without first being repacked. Presented together.00 .Sorbitol other than that of subheading No. 3 of 2000.18 or 39. 2. sewage sludge.Clinical waste .41. printed with motifs. whether by their nature or by the relative proportions in which they are present.Other 38.00 . not elsewhere specified or included. are to be classified in the heading appropriate to that product.Non-refractory mortars and concretes 3824.Waste organic solvents: -. plastics.3824.50.25 Residual products of the chemical or allied industries.00 3825. No. No.61. .44 .Other waste from chemical or allied industries -. mortars or concretes 3824. No.Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens 3824. characters or pictorial representations. 2905.

rolling or other process into shapes which are retained on the removal of the external influence.013 millibars when a reduced-pressure distillation method is used (headings 39. Articles of Chapter 94 (for example.14. or Articles of Chapter 96 (for example. if necessary with a solvent or plasticiser) by moulding. after conversion to 1. headgear.12. propelling pencils). casting.10). sun umbrellas. Diagnostic or laboratory reagents on a backing of plastics (heading 38. slide fasteners. (b) Resins not highly polymerised.11). (e) Resoles (heading 39. sports requisites). brushes. Articles of Section XII (for example. handbags or other containers of heading 42. (c) Other synthetic polymers with an average of at least 5 monomer units.01 to 39. Articles of Chapter 95 (for example.09) and other prepolymers.01 to 39. 2. lamps and lighting fittings. Imitation jewellery of heading 71. footwear. clock or watch cases). the expression "plastics" means those materials of heading 39. 39. Articles of Chapter 90 (for example. umbrellas. Synthetic rubber. (d) Silicones (heading 39. Goods of Section XI (textiles and textile articles). Articles of Chapter 92 (for example. Articles of Section XVI (machines and mechanical or electrical appliances). optical elements. 3. wickerwork or other articles of Chapter 46.04.to the primary use of the goods. as defined for the purpose of Chapter 40. Throughout the Nomenclature. The expression "copolymers" covers all polymers in which no single monomer unit . 4. falling in the following categories (a) Liquid synthetic polylefins of which less than 60% by volume distils at 300ºC. suitcases. riding-crops or parts thereof).02. cigarette-holders or the like.12 or 34. Plaits. of the coumarone-indene type (heading . parts of vacuum flasks or the like. spectacle frames. Run gums or ester gums (heading 38. either at the moment of polymerisation or at some subsequent stage. Wall coverings of heading 48. Heading 39. Parts of aircraft or vehicles of Section XVII.01). toys. of being formed under external influence (usually heat and pressure. stamping foils of heading 32.22). illuminated signs. however.08).11 apply to goods of a kind produced by chemical synthesis.01 and 39. Saddlery or harness (heading 42. fall in Chapter 49. The expression.02). extruding.14 which are or have been capable. combs.06). games. or articles thereof. prefabricated buildings).13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32. musical instruments or parts thereof). whips. mouthpieces or stems for smoking pipes. Articles of Chapter 91 (for example. pens. Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre.01) or trunks. (c) Heparin or its salts (heading 30. (d) Solutions (other than collodions) consisting of any of the products specified in heading 39.02. furniture. buttons. drawing instruments). (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) (w) Organic surface-active agents or preparations of heading 34. CHAPTER 39 Plastics and articles thereof Notes 1. does not apply to materials regarded as textile materials of Section XI. (b) Separate chemically defined organic compounds (Chapter 29). walking-sticks.01 to 39.71. This Chapter does not cover (a) Waxes of heading 27.

whether semi-manufactures or finished products of agarden hose. In heading 39. are to be classified in the heading appropriate to the unmodified polymer. as the case may be. For the purposes of this Note. of a width not less than 45cm. powders (including moulding powders).21.01 to 39. for example.14.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes. Heading 39. workships. flakes and similar bulk forms.contributes 95% or more by weight to the total polymer content. dovecotes. balustrades. In heading 39. tanks (including septic tanks). design-printed or otherwise decorated. the expression "tubes. copolymers (including co-polycondensates. flim. oval.25 applies only to the following articles. (h) Ornamental architectual features. 8. (f) Shutters. This provision does not apply to graft copolymers. 7. the expression "wall or ceiling coverings of plastics" applies to products in rolls. uncut or cut into rectangles (including squares) but not further worked (even if when so cut. parings and scrap of a single thermoplastic material. except where the context otherwise requires. granules. pipes and hoses" means hollow products. including dispersions (emulsions and suspensions) and solutions. copolymers or polymer blends. 10. those having an internal cross-section other than round. (b) Structural elements used. For the purposes of heading 39. of a capacity exceeding 300 litres. in shops.18. However. 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. gates and similar barriers. pipes and hoses but as profile shapes. windows and their frames and thresholds for doors. blinds (including Venetian blinds) and similar articles and parts and fittings thereof. except for the last-mentioned. lumps. cupolas. and .20 to 39. consisting of plastics fixed permanently on a backing of any material other than paper. transformed into primary forms (heading 39. whether or not printed or otherwise surface-worked. sheets. in floors. warehouses.14). 9. suitable for wall or ceiling decoration. constituent comonomer units of polymers falling in the same heading shall be taken together. (c) Gutters and fittings thereof. Chemically modified polymers. (b) Block of irregular shape. for example. rectangular (in which the length does not exceed 1. vats and similar containers. 6. Heading 39. perforated tubes). walls or partitions. This expression also includes sausage casings and other lay-flat tubing. (e) Balconies. 5. not being products covered by any of the earlier headings of sub-Chapter II (a) Reservoirs. ceilings or roofs. the layer of plastic (on the face side) being grained. the expression "plates. (d) Doors. for example. For the purposes of heading 39. co-polyaddition products. For the purposes of this Chapter.01 to 39. foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape. the expression "primary forms" applies only to the following forms (a) Liquids and pastes. flutings. (g) Large-scale shelving for assembly and permanent installation. embossed. coloured.15 does not apply to waste. they become articles ready for use). film. 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 which occurs last in numerical order among those which equally merit consideration. sheet.17. foil and strip" applies only to plates. fencing. 11. If no single comonomer unit predominates.

provided that the comonomer units of the named copolymers contribute 95% or more by weight of the totalpolymer content. . Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.-PRIMARY FORMS Polymers of ethylene. Subheading Notes 1.43.30 are to be classified in those subheadings.g. walls or other parts of buildings. hooks.. (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). towel rails. the word "plasticisers" includes secondary plasticisers (As amended by Act No.Fittings and mountings intended for permanent installation in or on doors. knobs. 2. brackets. Within any one heading of this Chapter.01 Description of Goods I. polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions (ij) (a) Where there is subheading named "other" in the same series (1) The designation in a subheading of a polymer by the prefix "poly" (e. constituent monomer units of polymers falling in the same subheading shall be taken together. (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.30. covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. constituent monomer units of polymers falling in the same subheading shall be taken together. For this purpose.. handles. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. windows. 1 of 2002) Heading H S Code 39. for example.Polyethylene having a specific gravity of less than 0. switch-plates and other protective plates. staircases.6) means that the constituent monomer 95% or more by weight of the total polymer content.94 . (2) The copolymers named in subheadings 39013. For this purpose.30 and 3904. 3903. among the remaining subheadings in the series. (2) or (3) above are to be classified in th subheading. For the purposes of subheading 3920.Liquid or paste Statistical Unit of Duty Quantity Rate Remarks . polyethylene and polyamide-6. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. in primary forms.

Ethylene-vinyl acetate copolymers.Other .90.Liquid or paste 3901..Other ..90 ...Other primary forms..10......20.Pigmented 3901.20..30..30.90 .11 .11 .. not pigmented 3901.21 ..30...19 .. in primary forms.Other primary forms..20.Pigmented Heading kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg free 39. pigmented Polymers of propylene or of other olefins.19 ..Other .19 ...22 .94 or more .Polyethylene having a specific gravity of 0....30..30.3901.21 . .11 .10.10.90. pigmented .Other primary forms......10. not pigmented 3901.Pigmented 3901.Other primary forms... pigmented .90.21 .90 .Pigmented 3901.. pigmented 3901..Not in bulk 3901...Liquid or paste 3901.02 H S Code Description of Goods 3901... pigmented 3901...In bulk 3901.....Other primary forms...In bulk 3901. Statistical Unit of Duty Quantity Rate Remarks kg free kg kg kg free free free kg kg free free kg kg kg free free free ...20.Liquid or paste 3901...11 ..Other .90..19 .In bulk 3901..22 .Not in bulk 3901.Other primary forms..Other .10...In bulk 3901.... pigmented .Other primary forms...22 ...21 ..22 .Other primary forms..Not in bulk 3901...90 .Not in bulk 3901.20.90....

in primary forms..Other primary forms.20....Other primary forms.Other .19 3902....Polyisobutylene ..10...Other primary forms.Pigmented .Pigmented ....90 3902.Other primary forms.90 3902.21 3902.10...11 3902.22 3902.In bulk ..Liquid or paste .20...11 3902.Not in bulk ...20..20.. not pigmented .21 3902.90 .30.Pigmented . pigmented ...In bulk ..30.Not in bulk .19 3902.11 3902.30.Not bulk .Liquid or paste .. pigmented .22 3902.. pigmented kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free Heading H S Code 39..In bulk ..10.90..........90..Other primary forms.In bulk ... Statistical Unit of Duty Quantity Rate Remarks .Not in bulk .Other ...03 Description of Goods Polymers of styrene.22 3902...90.19 3902.3902..Liquid or paste .Other primary forms..Other .22 3902.21 3902......Other primary forms.Propylene copolymers .Other primary forms.11 3902.Other . not pigmented .10...20. not pigmented .Other .Pigmented .19 3902...90 3902..30.Liquid or paste ..30..90..Polypropylene .....90. pigmented .....10.. not pigmented .21 3902....

..Other primary forms.......11 3903.19 3903.30..Not in bulk .Not in bulk .Other .90 3903..19..Other primary forms. not pigmented ..20..Acrylonitrile-butadiene-styrene (ABS) copolymers ..19.19 3903.30..11.11 3903.Other primary forms..Pigmented ..Pigmented kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg free ...11.22 3903.Other primary forms. pigmented .Other primary forms.Liquid or paste .11..90 3903.. not pigmented ..Other primary forms......90 3903..In bulk .Liquid or paste .......21 3903...11.Liquid or paste ..Styrene-acrylonitrile (SAN) copolymers ..30....20...Pigmented ..Other .. not pigmented ..In bulk ..19.19.19 3903.30.22 3903.11 ..90.In bulk .Other .22 3903.In bulk .20.20...3903.Pigmented .... not pigmented . pigmented ..Polystyrene .Not in bulk ..21 3903.Not in bulk ..22 3903.11...Liquid or paste .. pigmented ....Other primary forms......Other primary forms...20..30.21 3903.19 3903.Other .Expansible ..11 3903.Pigmented ...19..Other .Liquid or paste ..Other .90 3903..21 3903... pigmented .11 3903..

In bulk ..19 .Other primary forms..90. not pigmented 3903.In bulk .....22 3904...In bulk .Liquid or paste .Pigmented ....Other primary forms....Not in bulk ...22 ..Liquid or paste ...22..19 3904....Other poly(vinyl) chloride .04 3903.90 Description of Goods ..Pigmented ..22.. not mixed with any other substances ..21..19 3904.21 3904.Other primary forms.Not in bulk .10..In bulk 3903....19 3904.Other primary forms. not pigmented .Not in bulk 3903.21 3904.22.10.21.10.. not pigmented .Non-Plasticised .10.Other ..21. kg free kg kg kg free free free Heading H S Code 3904.Other primary forms.11 3904.90...Other primary forms..21. pigmented Polymers of vinyl chloride or of other halogenated olefins....Not in bulk ..22.39.Other primary forms...Liquid or paste .... pigmented .11 3904. not pigmented .Other primary forms.21.21 ..Pigmented ..10....22 3904...90 .90.Plasticised .Other .. pigmented .....90 3904..Poly(vinyl) chloride.22..90...22 3904...21 3904...Other . pigmented Statistical Unit of Duty Quantity Rate Remarks kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free .Other . in primary forms....90 3904.11 3904.

Other kg kg free free kg kg kg free free free kg kg free free kg kg kg free free free kg kg free free H S Code 3904.. pigmented Statistical Unit of Duty Quantity Rate Remarks kg kg kg free free free kg kg free free kg kg kg free free free ..Fluoro-polymers .Other primary forms.....Pigmented .61. not pigmented .Liquid or paste .Other primary forms.61... pigmented ..22 3904.11 3904.In bulk .22 3904..40.61.Liquid or paste ....Vinylidene chloride polymers ..11 3904...19 3904..Pigmented ..40.30...11 3904.30.Other Vinyl chloride copolymers .50.21 3904...50...19 Heading .30.Pigmented ..Other primary forms....90 Description of Goods .Vinyl chloride-vinyl acetate copolymers .In bulk ..Liquid or paste .50..11 3904.Pigmented .Not in bulk .21 3904.50...Not in bulk .Other primary forms....22 3904.30.Not in bulk .Not in bulk ....30.40...In bulk .. pigmented ..In bulk .61.Other primary forms....3904.. not pigmented .. not pigmented .Other . pigmented ...90 3904.90 3904.40..Polytetrafluoroethylene .19 3904..19 3904....90 3904..Other primary forms.21 3904.Other primary forms.....50..Other ..61.Other primary forms.... not pigmented ...Other .......Liquid or paste .40..21 3904.22 3904.

..Pigmented ..22 3906.00 3905..00 3905.. pigmented .19 . not pigmented ...00 3905.06 3906..10.Vinyl acetate copolymers . .Copolymers ..21 3906...10.90..Liquid or paste ..90.00 39..In aqueous dispersion . whether or not containing unhydrolysed acetate groups .......19 3906.99.Other .Other .69.In bulk .Not in bulk . pigmented ...21.Other ..In bulk .90...Not in bulk ....05 3905.Other Statistical Unit of Duty Quantity Rate Remarks kg free kg free .11 3906.91...Other .Poly(vinyl) alcohol.69.10..Other .21 3904...Pigmented 3906.Other primary forms.Liquid or paste .Poly(methyl methacrylate) .Liquid or paste kg kg free free kg kg kg kg free free free free kg kg kg kg kg free free free free free kg kg free free kg kg free free kg kg kg free free free Heading H S Code Description of Goods 3906.Other Acrylic polymers in primary forms...00 39. other vinyl polymers in primary forms.29.Other .90 .00 3905.30..10. in primary forms..12.22 3904.Pigmented .69...Other .10.3904. .19 3904....69...90 3904.11 ..Other Polymers of vinyl acetate or of other vinyl esters.11 3904.Other primary forms.In aqueous dispersion .Other primary forms.00 3905.00 3905.Other primary forms..Poly(vinyl) acetate .... not pigmented ...69.19.

not pigmented ....10. pigmented .90 3907.Other primary forms. in primary forms.90..10.. dispersions and solutions) ....In bulk . lumps (including moulding powders)..20.. polyallyl esters and other polyesters.In bulk .19 3907.20..... dispersions and solutions) . pigmented Polyacetals..Pigmented .20..20..Blocks.Pigmented .Other .Liquid or paste (including emulsions..90.90 3907.Not in bulk .Other primary forms. in primary forms.30 3907.. granules.Pigmented . dispersions and solutions) . flakes and similar bulk forms ..Other polyethers .Polyacetals ..21 3906.10. alkyd resins..21 3907....... granules... polycarbonates..Other .. other polyethers and epoxide resins.11 3907..30..10.Other primary forms..22 3906. flakes and similar bulk forms . ..Other ..19 3907..07 3907..10.In bulk .. lumps (including moulding powders).90 39..Epoxide resins .Other primary forms. not pigmented ..20.Other primary forms..Not in bulk .20.21 3907.3906..90.Other kg kg kg free free free kg kg free free kg kg kg free free free kg free kg kg free free kg kg kg free free free kg free kg kg free free ...Blocks. not pigmented .30 3907...22 3907..10.30.Liquid or paste (including emulsions.Not in bulk ..11 3907......22 3907..11 3907.Liquid or paste (including emulsions...19 .

Liquid or paste (including emulsions..40.... pigmented .. not pigmented ..90 Description of Goods . pigmented ...21 3907.Polycarbonates kg kg kg free free free kg free Heading H S Code 3907.30 3907. flakes and similar bulk forms ... lumps (including moulding powders).21 3907.19 3907.30. granules..30 3907.In bulk . not pigmented ..Other ... pigmented .30.Blocks.Not in bulk .Other primary forms..50. dispersions and solutions) .In bulk ....11 3907.Alkyd resins .. not pigmented .Liquid or paste (including emulsions.Blocks.. dispersions and Statistical Unit of Duty Quantity Rate Remarks kg kg free free kg kg kg free free free kg free kg free kg kg kg free free free kg free ...30.Blocks.Other primary forms...22 3907. lumps (including moulding powders).In bulk ..Poly(ethylene terephthalate) ..Pigmented ...90 3907.30 3907..19 3907..40.50..Pigmented .50. flakes and similar bulk forms .90 ....Other .Other primary forms...40. dispersions and solutions) .11 3907.Other primary forms. flakes and similar bulk forms ..Not in bulk .3907. granules..Other primary forms..50..40..50...Liquid or paste (including emulsions..40.22 3907.... granules..Not in bulk ...30..22 3907..40..21 3907..Other primary forms.50. lumps (including moulding powders).

.Liquid or paste (including emulsions..Other . (including moulding powders).Pigmented 3907..Other primary forms.In bulk 3907. flakes and similar bulk forms 3907...91..21 .Not in bulk 3907.90 .60...Liquid or paste (including emulsions..Blocks...19 ...... dispersions and solutions) 3907.22 . Unsaturated .22 .60.60.30 .91..91...Pigmented 3907...Not in bulk 3907.solutions) 3907.60.Other polyesters ..Other polyesters.Liquid or paste (including emulsions..91.91.Other .Blocks.Other primary forms...Blocks.91..99......... lumps..Unsaturated .. not pigmented 3907..99. lumps (including moulding powders).11 ...21 ..60.99. not pigmented 3907.. pigmented ..11 ...Not in bulk 3907.60.. lumps (including Statistical Unit of Duty Quantity Rate Remarks kg free kg kg free free kg kg kg free free free ..22 . dispersions and solutions) 3907.Other primary forms.In bulk 3907....Other ..30 . flakes and similar bulk forms Heading kg free kg kg kg free free free kg free kg kg free free kg kg kg free free free H S Code Description of Goods 3907..Other .99. granules.. pigmented .90 . not pigmented 3907..99.30 .19 . dispersions and solutions) 3907.21 .In bulk 3907.19 .Other primary forms... granules..11 .Other primary forms..

.Polyamide-6.. granules..22 3908.90 39.. -12..10.. flakes and similar bulk forms ..10.....21 3908. pigmented Polyamides in primary forms.Liquid or paste (including emulsions. not pigmented ... ..10..Other .....10... -6.10.90. lumps (including moulding powders)..10....Liquid or paste (including emulsions. dispersions and solutions) ....Blocks.99..Pigmented ... flakes and similar bulk forms .In bulk .Blocks. pigmented . granules.Pigmented .22 3908.08 3908.11 3909..Other .3907. dispersions and solutions) ..19 3908. not pigmented . -6. 9.10..11 3908. or -6.Other primary forms..90....30 3908.Other primary forms.Urea resins.. -6.Other primary forms..19 moulding powders).. .Liquid or paste (including emulsions. dispersions and solutions) .90.11 3908.09 3909. granules..90. phenolic resins and polyurethanes..90.19 3908.Other .90 3908..90. -11.10..Other primary forms. in primary forms...Other .21 3908.Pigmented .90 39.12 .In bulk .Not in bulk .Other primary forms.. pigmented Amino-resins. not pigmented kg free kg kg free free kg kg kg free free free kg free kg kg free free kg kg kg free free free kg free kg kg free free ..10.Other primary forms.30 3908. thiourea resins .Not in bulk .. flakes and similar bulk forms . lumps (including moulding powders)...

not pigmented 3909.Liquid or paste (including emulsions.Other ... granules.21 .21 .Not in bulk 3909.10..20.Melamine resins ...Other primary forms...19 .22 .3909.Other primary forms..90 .20. pigmented .Liquid or paste (including emulsions.....30.40... pigmented . lumps (including moulding powders)...Other primary forms.Other amino-resins .In bulk Heading kg free H S Code Description of Goods 3909.Liquid or paste (including emulsions.30..10.21 .30 ..Phenolic resins . dispersions and solutions) 3909.Blocks.Blocks. granules.19 ..... dispersions and solutions) 3909.30...30.11 . lumps (including moulding powders).Not in bulk 3909.30 .Other primary forms.20..90 ..20.Blocks.90 ...In bulk 3909..Other .20.30.... flakes and similar bulk forms 3909..In bulk 3909..30 .. granules. lumps (including moulding powders).11 .. flakes and similar bulk forms 3909.11 .... dispersions and solutions) 3909..Pigmented 3909..10...Pigmented 3909..22 ..30. flakes and similar bulk forms 3909.20.22 . pigmented ...Other primary forms....... not pigmented 3909..10..Not in bulk 3909.Pigmented Statistical Unit of Duty Quantity Rate Remarks kg free kg free kg free kg kg free free kg kg kg free free free kg free kg kg free free kg kg kg free free free kg free kg free .

Other primary forms.40.21 ... lumps (including moulding powders). flakes and similar bulk forms 3909.19 . coumarone-indene resins.22 ..50.40.....00..30 .Not in bulk 3910.Pigmented 3909...In bulk 3910..00.22 . granules.21 .30 ..50.Blocks..Polyurethanes ......19 ..Other primary forms.11 .In bulk Heading kg free kg kg kg free free free kg free kg kg free free kg free 39. pigmented Silicones in primary forms.In bulk 3909. not pigmented 3910. granules.Not in bulk 3909.......Not in bulk 3909.. granules. not pigmented 3909.21 ...Others . lumps (including moulding powders)...Pigmented 3910. Statistical Unit of Duty Quantity Rate Remarks kg free kg free kg free kg kg kg kg kg kg free free free free free free kg free . ...00.... flakes and similar bulk forms 3910.30 ...90 ..22 .11 H S Code Description of Goods 3909.00.3909.50.11 ... flakes and similar bulk forms 3909.50.Blocks..Liquid or paste (including emulsions. not pigmented 3909. dispersions and solutions) 3909.... lumps (including moulding powders)..Other ..90 ..10 39.. pigmented .50.Other .40..Other primary forms. pigmented Petroleum resins.90 .19 .Other primary forms.Other primary forms...40.00.00. dispersions and solutions) 3910..Blocks.Liquid or paste (including emulsions.40...50.Other primary forms..

3911.10.10...Pigmented .. granules. not elsewhere specified or included..30 3911.Other . in primary forms.Liquid or paste (including emulsions. dispersion and solutions) ..Plasticised kg kg free free kg kg kg free free free kg free kg kg free free kg kg kg free free free kg free kg kg free free Statistical Unit of Duty .Non-plasticised .90.... in primary forms.Pigmented .19 3911...Blocks.11 3911..In bulk .. ..Other . pigmented .Not in bulk .... polyterpenes.Other primary forms.10.90..00 3912..Other .In bulk ...Liquid or paste (including emulsions. not pigmented .10.22 3911. granules... not pigmented ..Not in bulk . flakes and similar bulk forms .90 39...10.21 3911.... not elsewhere specified or included. polysulphides..19 3911. and polyterpenes .Blocks.90.10. .30 3911..Other primary forms.Petroleum resins.22 3911. flakes and similar bulk forms ... polysulphones and other products specified in Note 3 to this Chapter.12 3912. indene or coumarone-indene resins.00 Heading No..Other primary forms.90. pigmented Cellulose and its chemical derivatives. lumps (including moulding powders)... lumps (including moulding powders).Other primary forms.. dispersions and solutions) .90..90...90 3911.12. coumarone.21 3911.Cellulose acetates .11 3911....11.

.Rods.10 3915.Of polymers of styrene . chemical derivatives of natural rubber)..10.Other 3912.39. SEMI-MANUFACTURES..Waste and scrap .Waste and scrap . whether or not surface-worked but not otherwise worked.00 .16 kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 3916.14 H S Code Description of Goods 3912..Waste and scrap ..00 . ..90 39. its salts and esters 3913.20.Other Monofilament of which any crosssectional dimension exceeds 1 mm.30. of which any crosssectional dimension exceeds 1 mm . in primary form.Of polymers of ethylene .10 3915.Other .20.00 Ion-exchangers based on polymers of headings Nos.13 39.15 3915. of plastics. of plastics .Waste and scrap .00 .... ARTICLES Waster. II.90.01 to 39.Other . Quantity kg Rate free Remarks kg kg kg free free free kg kg kg free free free 39.-WASTE. not elsewhere specified or included..10.... parings and scrap.Of polymers of vinyl chloride ... in primary forms. pigmented . hardened proteins..20 kg kg 15% 15% .10 3915.90.Cellulose nitrates (including collodions) . 39.90. sticks and profile shapes.00.90.10 3916.Alginic acid. 3913.90 3915.Carboxymethylcellulose and its salts 3912..90 3915..10 3915. alginic acid) and modified natural polymers (for example.00 .13..Other 3914.90 kg kg 15% 15% 3915.Other primary forms. sticks and profile shapes.20.30.Other Natural polymers (for example.10.Of other plastics .00 .Cellulose ethers 3912.10. PARINGS AND SCRAP.10.... rods.Of polymers of ethylene .39.00 .31.Monofil.

Other .. of which any crosssectional dimension exceeds 1 mm kg kg kg 15% 15% 15% kg kg 15% 15% Heading H S Code 3916..10 3917.90 3917.Other kg 15% .10 whether or not surface worked but not otherwise worked .. .Of polymers of vinyl chloride .10.Artificial guts (sausage casings) of hardened protein or of cellulosic materials .20.00mm ..20 3917.Monofil. pipes and hoses. whether or not surface worked but not other wise worked .20 3917.21.22..3916..90.90 39.Of other plastics .Tubes.20 3916.20 3916.Monofil.. of which any crosssectional dimension exceeds 1 mm ... flanges).90 3916... sticks and profile shapes.Rigid. of plastics..Of polymers of ethylene .Other .10.Other kg 15% Tubes..00mm .Rods.Garden hose of an internal kg 25% diameter not exceeding 30.23.23.20.90.....90 3917...00mm . kg 15% whether or not surface worked but not otherwise worked .Other kg 25% . and fittings therefor (for example.90 3917. elbows.Of polymers of vinyl chloride .00mm ..Sausages casings kg 25% . rigid .10 3916.22.21.00mm . of an internal diameter kg 15% not exceeding 203.Of polymers of propylene ..20 Statistical Unit of Duty Description of Goods Quantity Rate Remarks . pipes and hoses..Garden hose of an internal kg 25% diameter not exceeding 30. of an internal diameter kg 15% not exceeding 203..90 3916...Other kg 15% ...90..10 3917..22..10 3917.Rods..Rigid.20.Rigid of an internal diameter kg 15% ...10. joints.17 3917.10 3917.21..Garden hose of an internal kg 25% diameter not exceeding 30.... sticks and profile shapes.

Other 3917.39.Other...90 ..Rigid.not exceeding 30..90 .31.31.Garden hose of an internal diameter not exceeding 50..Flexible.Other Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg kg kg kg 15% 15% 25% 15% 15% 15% 15% . having a minimum burst pressure of 27.30 ..00mm 3917.29.90 .. pipes and hoses.Plastic pipe and tube fittings 3917.Other .10 .00mm 3917. pipes and hoses .00mm 3917.33..Garden hose of an internal diameter not exceeding 30.. of an internal diameter not exceeding 203.00mm 3917..00mm 3917.20 .20 ..32.10 ..Other .31.90 .Other.90 ..Other .. not reinforced or otherwise combined with other materials.31..Flexible.Plastic pipe and tube fittings 3917...10 .Of other plastics 3917.Other .29..... 1 of 2003 Heading kg kg kg kg kg 15% 25% 15% 15% 15% kg kg kg kg 25% 15% 15% 15% kg kg kg 25% 15% 15% H S Code Description of Goods 3917.30 ...23. of an internal diameter not exceeding 50.Garden hose of an internal diameter not exceeding 30..00mm 3917.39.Flexible.90 .00mm 3917.39.30 .30 ..20 .00mm 3917.29.6MPa 3917.Other .. of an internal diameter not exceeding 203. without fittings 3917.00mm 3917.Rigid...00mm 3917.40 .Plastic pipe and tube fittings 3917...32.... tubes.. with fittings 3917..Flexible of an internal diameter not exceeding 50..32...32.20 .Plastic pipe and tube fittings 3917..Other tubes..29.10 ..39.39.Garden hose of an internal diameter not exceeding 30.33..10 .. of an internal diameter not exceeding 203. not reinforced or otherwise combined with other materials..Plastic pipe and tube fittings As amended by Act No.

. foil and strip.90. foil and strip.. 3919.90. sheets.. whether or not in rolls. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. sheets.10 . as defined in Note 9 to this Chapter. of plastics.Plates..Plates..10 .90 .40.Of other plastics 3918.40. tape. laminated. they become articles ready use 3919.Other Floor coverings of plastics.10 . film.10. 1 of 2003 Heading Statistical Unit of Duty ..Other 3919. sheets.90 .Imitation leather 3920.Plastic pipe and tube fittings 3917.18 39.Of polymers of vinyl chloride 3918. film.Of polymers of propylene kg kg 15% 15% m2 kg m2 kg 25% 25% 25% 25% kg 25% kg kg 25% 25% kg 25% kg kg 25% 25% As amended by Act No.In rolls of a width not exceeding 20cm..10.Other Self-adhesive plates...39. film.90. .90 ..Fittings 3917.Other Other plates.. whether or not self-adhesive.10. sheets...Other . film. supported or similarly combined with other materials. .10.. non-cellular and not reinforced.Floor coverings 3918.90 ..90 . wall or ceiling coverings of plastics...10 . ..Of polymers of ethylene 3920.90.20 .90 ... foil.Floor coverings 3918. they become articles ready for use 3919.. in rolls or in the form of tiles.10. foil and strip.19 39. strip and other flat shapes.10 ..10. of plastics..Other .10 . whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut..Other .

. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. sheets.Plates. they become articles ready for use 3920....90 . whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut.90 ..43..59.. alkyd resins.51.51.Imitation leather 3920.Other .Other .....10 .Other 3920.20..Of polymers of styrene 3920.10 .Of poly(ethylene terephthalate) 3920.90 .Plates..90 ... foil and strip.90 .For use in the manufacture of electric cables 3920..10 .Of other polyesters 3920..61..69..Other ........Of poly(methyl methacrylate) 3920...Other .Other .30.Other -Containing by weight not less than 6% of plasticisers: 3920. film.10 ..61.20 .20..90 .Of polycarbonates 3920.63...Imitation leather 3920..62.10 .90 . foil and strip.10 .10 . sheets.Imitation leather 3920.H S Code Description of Goods 3920.62. foil and strip.Other . sheets... they become articles ready for use 3920.Of other polyesters 3920.59.20. polyallyl esters or other polyesters . film.43.30.90 ..10 ..Plates.Of Poly (ethylene terephtalate) 3920. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut.10 .63. film.. they become articles ready for use Quantity kg kg kg kg kg Rate 25% 5% 25% 25% 25% Remarks kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% kg 15% kg kg 25% 15% kg kg kg kg 25% 15% 25% 15% .Imitation leather 3920.Imitation leather 3920.Of polycarbonates..Other ..

.. sheets...10 .Other . foil and strip.3920. sheets..71.Of regenerated cellulose 3920.10 ...Of other plastics ..10 .72. film..Of cellulose acetate 3920. sheets.Other ...... 3920.Plates. they Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 15% kg kg 25% 15% kg kg 25% 15% kg 25% kg 15% ..69. film. they become articles ready for use 3920. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut.10 . foil and strip. 1 of 2003 Heading kg 25% kg 15% H S Code Description of Goods 3920.Of poly(vinyl butyral) 3920.Of other cellulose derivatives 3920.Plates.Other .90 .Other . they become articles ready for use As amended by act No.79. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut.71.73.10 .. foil and strip.. they become articles ready for use. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut... foil and strip.. sheets.90 . whether or not printed on otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut.79. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. they become articles ready for use.. film. foil and strip.Plates.Plates. film...90 .72.Of vulcanised fibre 3920.Other .73. film. 3920. sheets.Of cellulose or its chemical derivatives .91.Plates.90 ...90 .

.For green houses Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 25% kg kg kg 25% 15% 15% .Cellular .Other .93.99. sheets. 3920.93. foil and strip.21 H S Code Description of Goods 3920. they become articles ready for use 3920. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. they become articles ready for use.10 .94.11.Imitation leather 3921. film. they become articles ready for use.Other Other plates.20 ---... they become articles ready for use. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. film. film.10 . sheets.94..10 . sheets.Plates.Other ..Of phenolic resins 3920.90 .90 ..Plates...Plates. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut. sheets.92.11.....Plates.. foil and strip...Of polyamides 3920..99.10 . sheets. foil and strip.For further processing into 3921.become articles ready for use 3920. whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut..Of amino-resins 3920. film..Other .. 3920.90 . film. foil and strip..Of other plastics Heading kg kg 25% 15% kg kg 25% 15% kg kg 25% 15% kg 25% 39.Of polymers of styrene 3921.... .. foil and strip.Other .92..90 .91.30 tarpaulins . 3920..10 . of plastics.11..90 .

Other .90..10. seats and covers...14..Imitation leather 3921.90 .19.Upper lining foil of 3921.10 .Other 3921.. ....12...10..20 .Imitation leather . wash-basins.....Of other plastics 3921.Other .14..Of polyurethane 3921.For green houses 3921.13.20.Sanitary and hygienic 3922.90 .. sinks.30 ..10 .For green houses 3921.10 .12.For green houses 3921.Upper lining foil 3921....Other .20 .Other ....20.30 tarpaulins ..For green houses 3921.19.13...19.13.For further processing into 3921.10 .30 tarpaulins .10 ....90.90.39..Imitation leather ...20 ..20 ..19.Cisterns fitted with mechanisms kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 25% 25% 15% 15% 25% 25% 5% 15% 25% 25% 15% 15% 25% 25% 15% 15% 25% 25% 5% 15% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% ...10 . shower-baths.Of regenerated cellulose 3921.Sanitary and hygienic 3922.Other .Other Baths.Imitation leather 3921..Lavatory seats and covers 3922...For green houses 3921..10 ..22 3921...Baths.11.90 .Sanitary and hygienic 3922...Other .90.Imitation leather 3921..12..90.14.Of polymers of vinyl chloride 3921.90.12.13. of plastics.30 polyurethane .Other 3922.Other 3921.20 .90 .Of polyurethane 3921.Other ...90 .14..90 . shower-baths and wash-basins 3922. lavatory pans...90 .For further processing into 3921.....30 tarpaulins . flushing cisterns and similar sanitary ware. bidets.90 .20 .For further processing into 3921.10 ..

10.90.00 39.. caps and other closures .00 3923... vats and similar Statistical Unit of Duty Quantity Rate Remarks kg kg 25% 25% kg 5% kg kg kg kg 25% 25% 15% 25% kg kg kg 25% 25% 25% kg 25% .. not elsewhere specified or included. cases and similar containers 3923. lids..10 3924.Other .00 3923. .Of polymers of ethylene 3923..10 .Sacks and bags (including cones) ...Stoppers.24 3924..Boxes.Other . of plastics.. 3 of 2006) Heading H S Code 3923.Spools.21.. crates and similar articles 3923. other household articles and toilet articles.90 3924.90 . bobbins and similar supports . centres and cones .Reels.90 3923. lids. of plastics.Other Builders' ware of plastics..50. bottles. .Boxes.Other .90. household untensils and ornaments ..10....90 3923.Reels.10 .10.40...39.Other kg 25% kg kg 25% 25% kg kg 25% 25% (As amended by Act No.10 3923.Other Tableware.21.Of other plastic .30..25 3925. cops. .10 3923.23 3922.90 . centres and cones 3923.90 Other Articles for the conveyance or packing of goods.10.Carboys.90.Tableware and kitchenware .00 Description of Goods .10. stoppers.Other .Reservoirs..29. being semi-finished articles suitable only for use in the manufacture of bottles . flasks and similar articles . of plastics. tanks.29. caps and other closures. kitchenware..Preformed polyethylene profiles.Tableware.00 39. cases..30.

mittens and mitts) --.90.91 3926. not elsewhere specified . guayule. 3 of 2004 and No. gutta-percha.01 to 39.3925.11 to 40.30.Shutters. coachwork or the like .10.10 3926.99 containers. 3 of 2006) CHAPTER 40 Rubber and articles thereof Notes 1. 1 of 2002.4 of 1999. ..00 3926.00 3925.. for use in the textile industry --.00 39. (e) Articles of Chapter 90 92. (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds). 94. and such substances reclaimed. (c) Headgear or parts thereof (including bathing caps) of Chapter 65. throughout the Nomenclature the expression "rubber" means the following products. of a capacity exceeding 300 litres .90 3926.Other . .Fittings for furniture.. or 96.Other kg kg 25% 25% kg 25% kg 25% kg kg Free 25% kg kg 25% 25% kg 15% kg kg 15% 25% (As amended by Act No.Other .Other Other articles of plastics and articles of other materials of heading Nos 39.90.30. 9 of 1997..26 3926.00 3926.Articles of apparel and clothing accessories (including gloves.Doors.. Except where the context otherwise requires. 3 of 2000. 2.20. (a) Goods of Section XI (textiles and textile articles). (b) Footwear or parts thereof of Chapter 64. or (f) Articles of Chapter 95 (other than sports gloves. synthetic rubber.Articles and clothing accessories.20. of hard rubber.. This Chapter does not cover. balata. No. No. Act No. No. mittens and mitts and articles of heading 40. factice derived from oils.00 3925. not elsewhere specified.13)..Laboratory and pharmaceutical ware. chicle and similar natural gums.Statuettes and other ornamental articles .00 3926.10 3926.Other: .Parts for the manufacture of pots and pans .Office or school supplies .90..90. windows and their frames and thresholds for doors .14.40. blinds (including Venetian blinds) and similar articles and parts thereof .20. whether or not vulcanised or hard natural rubber.

covered or sheathed with rubber. rubber modified by grafting or mixing with plastics. Heading 40. other than those added solely for the purpose of identification. (b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.02 do not apply to any rubber or mixture of rubber which has been compounded. (ii) Small amounts of breakdown products of emulsifiers. wear or other reasons. However. lumps. freeze-resisting agents. retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex). except those permitted under (b). and Natural.03.01 and 40. coated. stabilisers viscosity-control agents.02.03 and 40. crumbling agents. coated covered or laminated with rubber or made for textile yarn or cord impregnated. preservatives. bales. organic solvents or any other substances. rods or profile shapes.10 to includes conveyor or transmission belts or belting of textile fabric impregnated.02. fillers. reinforcing agents. (iii)Plasticisers or extenders (except mineral oil in the case of oil-extended rubber). cationic surface-active agents (generally for obtaining electro-positive rubber latexes). antioxidents. after being extended to twice original length. within a period of five minutes. but not otherwise cut to shape or further worked. In heading 40. at a temperature between 18ºC and 29ºC. and other dispersions and solutions).3. . In headings 40. the expression "synthetic rubber" applies to (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which. sheets and strip and to blocks of regular geometric shape. depolymerised natural rubber. the presence of substances as provided for by Note 5(b) (ii) and (iii) is also permitted. parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up. 40. whether or not pre-vulcanised. peptisers. 8. 4. is to be classified as strip. 9. crumbs and similar bulk forms.05. Heading 40. 6. of which any cross-sectional dimension exceeds 5mm. provided that such rubber or mixture of rubbers retains its essential character as a raw material (i) Emulsifiers or not anti-tack agents. 7. (b) (c) 5. 40. Thread wholly of vulcanised 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. (iii)Very small amounts of the following heat-sensitive agents (generally for obtaining thermosensitive rubber latexes). the presence of any substances not necessary for the cross-linking. In heading 40. granules. For the purposes of this test. In Note 1 to this Chapter and in heading 40. plasticisers and fillers. is not permitted.04. or similar special-purpose additives. accelerators. coagulants. may be added.02. powders. For the purposes of heading 40.01 to 40. as the case may be. (ii) Pigments or other colouring matter. such as extenders. parings and scrap" means rubber waste.01. with (i) Vulcanising agents. the expression "waste.08. before or after coagulation. to a length not greater than one and a half times their original length.01 or 40.08 the expression "rods" and "profile shapes" apply only to such products.08. uncut or simply cut to rectangular (including square) shape. (b) Blocks of irregular shape. "sheets" and "strip" apply only to plates. substances necessary for the cross-linking. 40. the expression "primary forms" applies only to the following forms (a) Liquids and pastes (including latex.05 and 40. such as vulcanising activators or accelerators. the expressions "plates". (a) Thioplasts (TM). of heading No. 40. will not break on being extended to three times their original length and will return. whether or not having the character of articles and whether or not printed or otherwise surface-worked.

29. (As amended by Act No..Isobutene-isoprene (butyl) rubber (IIR).00 40.01 4001.39.00 4001.Other .00 4002. chicle and similar natural gum.11.Technically specified natural rubber (TSNR) .21. sheets or strip. halo-isobutene-isoprene rubber (CIIR or BIIR) .Other . 1 of 2002) Heading H S Code 40.00 Description of Goods Natural rubber.10. gutta-percha. in primary forms or in plates. whether or not pre-vulcanised .49. guayule.Balata... balata..Latex .00 4002.Butadiene rubber (BR) .30. . guayule. . sheets or strip.Other .Isobutene-isoprene (butyl) rubber (IIR) . gutta-percha.00 4002.00 4001... in primary forms or in plates.01 with any product of this heading.41.whether or not cut to length or surface-worked but not otherwise worked.00 4002..31. sheets or strip.Chloroprene (chlorobutadiene) rubber (CR) .Acrylonitrile-butadiene rubber (NBR) Statistical Unit of Duty Quantity Rate Remarks kg free kg kg kg kg free free free free kg kg kg free free free kg kg free free kg kg free free .Other . 40.00 4002.22.Styrene-butadiene rubber (SBR)..00 4002.20. mixtures of any product of heading No..00 4001.02 4002.00 4001. chicle and similar natural gums Synthetic rubber and factice derived from oils.19. in primary forms or in plates. carboxylated styrene-butadiene rubber (XSBR) .Latex .Smoked sheets .Natural rubber latex.Natural rubber in other forms .

"Camel-back" strips for retreading rubber tyres . .In bulk ..Isoprene rubber (IR) Ethylene-propylene-non-conjugated diene rubber (EPDM) 4002. parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.Compounded with carbon black or silica . Statistical Unit of Duty Quantity Rate Remarks kg free kg free 4004. 40.00 ..Mixtures of any product of heading No.00. sheets or strip.00 .80.00.Iimitation leather kg kg 25% 25% .. . discs and rings).10. unvulcanised.51.Other. 4002.Other .10 .Other Vulcanised rubber thread and cord.00 4002.4002.00 .Of cellular rubber .20 4005..Solutions. .4005.00 40.08 4006.Other Other forms (for example.00 4002.00.01 with any product of this heading .Plates.00 Compound rubber.00 4005.. sheets and strip 4008..20..10.11.60. rods.07 40.10 4005.00 4002.91. Waste. in primary forms or in plates. tubes and profile shapes) and articles (for example.. strip rods and profile shapes..99.. sheets or strip. dispersions other than those of subheading No.00 Description of Goods Reclaimed rubber in primary forms or in plates.70.20 . of vulcanised rubber other than hard rubber.. sheets.Other Heading kg kg kg kg free free free free kg free kg kg free free H S Code 40.00 4005..04 4003.06 4006.59..Other . sheets and strip .00 4007.00 .05 4005.Not in bulk ..10.00 40.Plates..Latex 4002.Floor coverings 4008.99.03 40.90.00 40. kg kg kg free free free kg kg free free kg kg kg 15% 25% 15% Plates.91.10 .11. of unvulcanised rubber.Latex .

elbows.90 .Reinforced only with textile materials 4010.With fittings -Reinforced or otherwise combined with other m:aterials 4009.00 .31.10 4008. with or without their fittings (for example.41.Conveyor belts or belting kg kg kg kg 25% 25% 25% 25% kg kg kg 25% 25% 25% kg kg 25% 25% kg kg 25% 25% kg kg 25% 25% Heading H S Code Description of Goods 4010.11. .29. joints.Reinforced only with plastics 4010.00 ..09 40.40. sheets and strip 4008.00 .Without fittings 4009. V-ribbed of an outside circumference exceeding 60cm but not exceeding 180cm 4010.12.42.00 .00 .13.. Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% kg kg 25% 25% kg 25% .00 --Without fittings 4009.00 .00 .31.12. of vulcanised rubber other than hard rubber. flanges)...32.Other .Reinforced only with metal 4010.Transmission belts or belting 4010.Without fittings 4009.Other 4008..00 . of Vulcanised rubber.Endless transmission belts of trapezoidal cross-section (V-belts).00 .Endless transmission belts of trapezoidal cross-section (V-belts). pipes and hoses.11.11.21.Other .19.Plates.00 .00 .32.19.Other Tubes..00 --With fittings -Reinforced or otherwise combined only with metal: 4009.22.00 .Without fittings 4009...00 .00 .00 -With fittings -Reinforced or otherwise combined only with textile materials: 4009. .Of non-cellular rubber 4008. 4009..Not reinforced or otherwise combined with other materials..21..With fittings Conveyor or transmission belts or belting.

.00 4011.. ther than V-ribbed of an outside circumference exceeding 180cm but not exceeding 240cm .Endless transmission belts of trapezoidal cross-section (V-belts).10.69. ther than V-ribbed of an outside circumference exceeding 180cm but not exceeding 240cm --Endless synchronous belts.Of a kind used on motorcycles .Other .61.00 ther than V-ribbed of an outside circumference exceeding 60cm but not exceeding 180cm .00 4011.00 4010.22.35. of an outside circumferemce exceeding 60cm but not exceeding 150cm .Other New pneumatic tyres.00 4011. .21.4010.62.00 4011.34..Having a load index exceeding 121 .00 4011.39. of an outside circumferemce exceeding 60cm but not exceeding 150cm --Endless synchronous belts..Of a kind used on motor cars (including station wagons and racing cars) .Of a kind used on bicycles .Endless transmission belts of trapezoidal cross-section (V-belts).00 4011.36. of rubber.Having "herring-bone" or similar tread --Of a kind used on agricultural or forestry vehicles and machines --Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm (24 inches) --Of a kind used on construction and industrial handling vehicles and machines and having a rim size not exceeding 61cm (24 inches) --Other kg 25% kg 25% kg 25% kg 25% kg kg 25% 25% kg * kg kg * * kg kg kg 25% 25% free kg 25% kg 25% kg kg 25% * .00 4010.33.11 4011.00 40.00 4010.00 4011.Of a kind used on aircraft .63.00 4011.30.00 4011.Of a kind used on buses or lorries .50.40.Having a load index not exceeding 121 .00 4010.

Retreaded tyres 4012..19. .12. mittens and mitts 4015. of rubber..For sporting purposes Statistical Unit of Duty Quantity Rate Remarks kg 25% kg * kg kg kg * 25% 25% kg kg 25% 25% free free kg kg free 15% .00 .Other 4015.Other Retreaded or used pneumatic tyres of rubber.Other 4013.Other -.00 ...Of a kind used on aircraft 4012.00 .00 ..Of a kind used on bicycles .Of a kind used on motor cars(including station wagons and racing cars) 4012. of rubber 4013. for all purposes.00 .11. mittens and mitts). with or without fittings of hard rubber.12 -Other 4011.20.Used pneumatic tyres 4012.Other 4012.Gloves..00 . .19. 4014.13.13 40.. of vulcanised rubber other than hard rubber.00 ..00 .10 .00 .90.. solid or cushion tyres.Of a kind used on buses or lorries kg kg kg 25% 25% * kg kg * * * 25% or K3000 per kg whichever is the greater Heading 40.Other Hygienic or pharmaceutical articles (including teats) of vulcanised rubber other than hard rubber..15 H S Code Description of Goods 4012.00 ..Of a kind used on motor cars (including station wagons and racing cars)...Of a kind used on construction vehicles and machines 4011.90.10 .90.10..92.11.40.14 40.93...Surgical ..90 . tyre treads and tyre flaps.99.Other Inner tubes.Sheath contraceptives 4014..00 .Other Articles of apparel and clothing accessories (including gloves.10.10 ..Of a kind used on agricultural or forestry vehicles and machines 4011. buses or lorries 4013..90 .90..

.00 ..30 .90.Of cellular rubber 4016.Scrap waste and powder 4017.Smokers requisites 4016..4 of 1999 and No. ..10.00...40 .10.10 . No.94.Piping and tubing 4017. joints.10 .90 ..20 ..99.10.. whether or not inflatable 4016...Other ..10.Stoppers 4016.10.. 15% 15% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg free 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% free 15% 15% 15% 15% kg kg kg kg 15% 15% free 15% (As amended by Act No.Other Hard rubber (for example.Smokers requisites 4016.Specially designed for scientific use 4017.19.60 .Packaging and lagging 4016.Gaskets.20 .91.Mats 4016. FURSKINS AND ARTICLES ..Boat or dock fenders.Other Statistical Unit of Duty Quantity Rate Remarks kg 15% No. LEATHER..Floor coverings and mats 4016.30 .10.Erasers 4016.* 25% or K3000 per kg whichever is the greater Heading 40.00 .92.90 .10 .90 .. 1 of 2002) Section VIII RAW HIDES AND SKINS.90 .16 40. No. 9 of 1997.99...99.Other 4015..10 ..Stoppers 4016. ebonite) in all forms.Packaging and lagging 4016... including waste and scrap..60 . 4017.. washers and other seals 4016.93.....99.Other inflatable articles ..17 H S Code Description of Goods 4015.Other Other articles of vulcanised rubber other than hard rubber.20 .00 .Other 4016.Specially designed for scientific use 4016.Other 4016..1 of 1998.Raincoats 4015.Specially designed for scientific use 4016...90.00 . sealing rings and discs 4016. No..30 ..50 .00.00..Washers.Other ...90 .95..99.. articles of hard rubber..00.10.00 ..

90. This Chapter does not cover (a) (b) (c) Parings or similar waste. TRAVEL GOODS. . . pickled or otherwise preserved. Caracul. Broadtail.Whole hides and skins of a weight exceeding 16kg . of heading 05.THEREOF. however. namely raw hides and skins with the hair or wool on. or Hides or skins. limed. parchment-dressed or further prepared). of swine (including peccary). parchment-dressed or further prepared). HANDBAGS AND SIMILAR CONTAINERS. with their feathers or down. of raw hides or skins (heading 05.01. of roebucks or of dogs. pickled or otherwise preserved. of bovine animals (including buffalo). but not tanned.Whole hides and skins of a weight per skin not exceeding 8Kg when simply dried. Chinese.01 H S Code 4101. of chamois. 10 kg when dry-salted.20. SADDLERY AND HARNESS. . of elk. the following are.04 to 41. 41. whether or not with wool on or split. 2. Mongolian or Tibetan lambs). or salted.Other. bends and bellies Statistical Unit of Duty Quantity Rate Remarks 15% kg kg kg 15% 15% 4101. of equine animals.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41. ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 41 Raw hides and skins (other than furskins) and leather Notes 1. of deer.00 41. 1 of 2002) Heading No. or 16 Kg when fresh. but not tanned. of sheep or lambs (except Astrakhan. (B) For the purposes of headings 41.06 the term "crust" includes hides and skins that have been retanned. Birdskins or parts of birdskins. coloured or fat-liquored (stuffed) prior to drying: (As amended by Act No. or salted. of gazelle.50. as the case may be). other than those excluded by Note 1(c) to this Chapter.02 Rawskins of sheep or lambs (fresh. wet-salted or otherwise preserved. or similar lambs.11. (A) Heading 41. dried. Subheading Note 2. Indian.11). whether not dehaired or split. to be classified in Chapter 41. of goats or kids (except Yemen.00 41. Persian.01 to 41.04 to 41.03.05 or 67. dried. including butts.00 Description of Goods Raw hides and skin of bovine "including buffalo" or equine animals (fresh. raw. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading 41. of reindeer.01. limed. with the hair or wool on. Mongolian or Tibetan goats and kids). tanned or dressed (Chapter 43).

00 4103. 4105. No.00 .Without wool on 4102. without hair on. other than those excluded by Note 1(b) or Note 1(c) to this Chapter.00 .00 4103.29.. unsplit.06 4104. dried.Full grains. parachment-dressed or further prepared).With wool on kg . whether or not split but not further prepared. without wool on.00 .In the dry state (crust) .49.10.00 . grain splits 4104. whether or not split but not further prepared.11.In the wet state (including wet blue) 4106. but not tanned.22. . 15% 15% 15% Heading H S Code 4103. No.05 41.00 4103.00 . 4106. whether or not dehaired or split.00 . unsplit.Of swine: kg kg kg kg kg 15% 15% 15% 15% 15% kg kg 15% 15% kg kg 15% 15% . pickled or otherwise preserved.00 .00 41. Statistical Unit of Quantity No.30.Of reptiles .00 ..Other Tanned or crust hides skins of bovine (including buffalo) or equine animals.In the wet state (including wet blue): Duty Rate Remarks 15% 15% 15% 15% 41.30.00 .21.Other kg Other raw hides and skins (fresh.41..Pickled kg 4102.90.Other Tanned or crust hides and skins of sheep or lamb. grain splits 4104.Of swine .21.Full grains.19.00 . or salted.10.20.10. No.03 4102.00 ..In the wet state (including wet blue) 4105. without wool or hair on. whether or not split but not further prepared.04 Description of Goods .41.Other .Of goats or kids .In the dry state (crust) Tanned or crust hides and skins of other animals.In the dry state (crust): 4104. limed.

Of reptiles 4106.14 kg kg kg kg kg 15% 15% 15% 15% 15% kg kg 15% 15% kg kg kg 15% 15% 15% 41. not suitable for the manufacture of leather articles.12 kg 41.11. leather dust.00 .00 4114.00 4113.00 4113. . .00 .00.15 kg kg 15% 15% . including sides: 4107. unsplit 4107.32. in slabs.30.In the wet state (including wet blue) .00 . sheets or strip.In the dry state (crust) Leather further prepared after tanning or crusting.99.Other: 4106.Full grains.Of swine .40.Of reptiles .Whole hides and skins: 4107. metallised leather.14 . unsplit 4107.00 blue) 4106. of sheep or lmb without wool on.91.92.12.Other kg kg kg kg 15% 15% 15% 15% 15% H S Code 41. other than leather of heading 41. without hair on. whether or not split. other than leather of heading 41.00 41.41. metallised leather Composition leather with a basis of leather or leather fibre.00 Leather further prepared after tanning or crusting. including parchment-dressed leather. whether or not in rolls.07 4106. of other animals.19.In the dry state (crust) .Other .20.91.Patent leather and patent laminated leather.10.Chamois (including combination chamois) leather . including parchment -dressed leather.Other. of bovine (including buffalo) or equine animals.00 4113.13 Leather further prepared after tanning or crusting. patent leather and patent laminated leather.00 .00 .Grains splits 4107.10.14 kg 15% 4113.00 . whether or not split.Full grains.. whether or not split.00 .Grain splits 4107.Other 4112. parings and other waste of leather or of composition leather.00 .92.31. other than leather of heading 41. Statistical Unit of Duty Quantity Rate Remarks 4114.Of goats or kids . including parchment-dressed leather.00 .In the wet state (including wet 4106.00 .90.14 Description of Goods Chamois (including combination chamois) leather. without wool or hair on.20.00 Heading.

1 of 2002) 15% CHAPTER 42 Articles of leather. the parts give the articles their essential charater. press-studs. Whips. furniture. sheets or strip. aprons and other protective clothing. (B) Articles of headings 42. Made up Articles of Netting (Heading 56. mittens and mitts). bandoliers and wrist straps.08). 66. on the other hand. belts. of precious or semi-precious stones (natural. the articles are to be classified in Chapter 71. Cuff-links. riding-crops or other articles of heading No. Strings. If. the expression "articles of apparel and clothing accessories" applies. Handbags and similar containers.03. horse brasses and buckles. 1 of 2002) .03 or 43.02 and 42. of natural or cultured pearls.00 kg 4115.03) Articles of apparel or clothing accessories (except gloves. For the purposes of Heading 42. button moulds or other parts of these articles. whether or not printed.Composition leather with a basis of leather or leather fibre. Articles of Chapter 94 (for example. 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.10. This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (i) (k) (l) (m) Sterile Surgical catgut or similar sterile stature materials (Heading 30.17). press-fasteners. but excluding watch straps (Heading 91. in slabs. Travel Goods. or Buttons. with handles. button blanks. separately presented (generally Section XV). skins for drums or the like.13).02 does not cover (a) Bags made of sheeting of plastics.03 which have parts of precious metal or metal clad with precious metal.04).00 15% kg (As amended by Act No. Articles of Chapter 95 (for example. such as stir ups. . (A) In addition to the provisions of Note 1 above. sports requisites).powder and flour. games. lamps and lighting fittings). not suitable for the manufacture of leather articles. Fittings or trimmings for harness.20. or other parts of musical instruments (Heading 92. lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Heading 43. Heading 42.09). powder and flour 4115. Head gear or parts thereof of Chapter 65. inter alia to gloves (including sports gloves. Articles of Animal Gut (other than silk-worm gut) Notes 1. Articles or Chapter 64. (b) Articles of plaiting materials (Heading 46. bits.02.23). 3. Saddlery and Harness. of Heading 96.06 2. (As amended by Act No.02). not designed for prolonged use (Heading 39. toys. 9 of 1997 and No. 71. snap-fasteners. braces.Parings and other waste of leather or of composition leather. whether or not in rolls . mittens and mitts). leather dust. bracelets or other imitation jewellery (Heading No.

01 H S Code 4201. Statistical Unit of Duty Quantity Rate Remarks Heading H S Code 4202. jewellery boxes..22.Heading 42. map-cases. brief-cases. wallets.Trunks. suit-cases. holsters and similar containers.00 4202. executive-cases. dog coats and the like). saddle cloths. travelling-bags.With outer surface of leather. whether or not with shoulder strap. cutlery cases and similar containers. school satchels spectacle cases. of textile materials.00 4202. sports bags.. school satchels and similar containers . leads. suit-cases. handbags. toolbags.With outer surface of plastics or of textile materials . rack sacks. gun cases. knee pads muzzles. powder boxes. of composition leather or of patent leather . or wholly or mainly covered with such materials or with paper.cases.00 4202.With outer surface of leather. purses. brief-cases. toilet bags. shopping-bags. executive-cases. of leather or of composition leather. of sheeting of plastics. of any material. bottle-cases. Statistical Unit of Duty Quantity Rate Remarks kg 25% 42.00 Description of Goods . insulated food or beverages bags.12.11.19..00 Description of Goods Saddlery and harness for any animal (including traces. binocular cases. including those without handle . vanity-cases..Other .00. saddle bags. camera cases. of vulcanised fibre or of paperboard..00 4202. tobacco-pouches. musical instrument cases. cigarette.Handbags.02 Trunks. of composition leather or of patent leather . vanity-cases.21.With outer surface of plastic kg 25% kg kg 25% 25% kg 25% kg 25% .

Throughout the Nomenclature references to "furskins".00 .Other Articles of apparel and clothing accessories.32. mittens and mitts 4203.. This Chapter does not cover.00. 4203.Other clothing accessories 4204.03).Specially designed for use in sports 4203.00 .29.00 .00 . of leather or of composition leather.04 42.05 42. ..00 .99.00 .. of composition leather or of patent leather 4202.10.06 4205. (b) Raw hides or skins.01.10.With outer surface of plastic sheeting or of textile materials 4202.Articles of a kind normally carried in the pocket or in the handbag 4202. manufactures thereof Notes 1.90.00 .00 kg Articles of gut (other than silk-worm gut). (a) Bird skins or parts of bird skins with their feathers or down (heading 05. 4206..Other 4202. of Chapter 41 (see Note 1(c) to that Chapter).Other 4203. of composition leather or of patent leather 4202.00 Articles of leather or of composition leather. other than to raw furskins of heading 43.With outer surface of plastic sheeting or of textile materials 4202..00 .Articles of apparel .91.00 .01). 1 of 2002) CHAPTER 43 Furskins and artificial fur.92.00 .21.29.00 .00. 2. Other articles of leather or of composition leather. 9 of 1997 and No.39. of bladders or of tendons.Catgut kg 4206..With outer surface of leather..05 or 67.Other kg 25% 25% (As amended by Act No..Gloves.40.00 . of a kind used in a machinery or mechanical appliances or for other technical uses. kg 25% kg 25% kg kg kg 25% 25% 25% kg kg 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 15% 25% 42.00 . (c) Gloves.00 .31.Other .With outer surface of leather. apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.03 sheeting or of textile materials 4202.30. of goldbeater's skin. mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.42.Belts and bandoliers 4203.Other .. with the hair or wool on.

tails.01. other than raw hides and skins of heading No. or (f) Articles of Chapter 95 (for example. with or without head. 3. hair or other fibre gummed or sewn on leather. Indian.70.00 4301. Astrakhan. the following.04 as the case may be. .(d) Articles of Chapter 64 (e) Headgear or parts thereof of Chapter 65.30. tail or paws . or assembled (without the addition of other Statistical Unit of Duty Quantity Rate Remarks kg kg 25% 25% kg kg kg kg 25% 25% 25% 25% .Of lamb. whole. whole. with or without head.Of fox.01) (As amended by Act No. unassembled. 4.Of seal.03.02 Description of Goods Raw furskins (including heads. Persian and similar lamb. 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 under heading 43.00 4301. toys. assembled with the addition of other materials. tail or paws . tail or paws . with or without head. Chinese. whole. with or without head. 5.00 4301. 1 of 2002) Heading H S Code 43.60. Heading 43.00 4301. Broadtail.80. 41.01 or 60. heading 58. suitable for furriers' use Tanned or dressed furskins (including heads. and furskins and parts therof. tail or paws . paws and other pieces or cuttings.03 includes furskins and parts thereof. woven fabric or other materials.Other furskins. whole.03 or 43. sport requisites). Caracul. games.01 4301. tails.10.02 or 41.90. tails. Throughout the nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool.00 4301. but does not include imitation furskins obtained by weaving or knitting (generally.Heads. suitable for furriers' use). 41. with or without head.Of mink. tail or paws . Mongolian or Tibetan lamb. whole. sewn together in the form of garments or parts or accessories of garments or in the form of other articles.00 43. paws and other pieces or cuttings. paws and other pieces or cuttings).

MANUFACTURES OF STRAW.Whole skins and pieces or cuttings thereof..04 H S Code Description of Goods 4302.Of mink 4302.13. Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% kg kg kg 25% 25% 25% kg kg kg 25% 25% 25% (As amended by act No.00 . Wood. Broadtail. sawn lengthwise or cut to length (heading 14.00 .04).20. whether or not split. Chinese. BASKETWARE AND WICKERWORK CHAPTER 44 Wood and articles of wood.Other 4304. of a kind used primarily in perfumery. not assembled Heading 43..Other 4302.Whole skins. Caracul. ground or powdered. in the rough.00. the following Astrakhan. Persian and similar lamb.11. clothing accessories and other articles of furskin. tails.00 .10. Indian.00 .90. CORK AND ARTICLES OF CORK.30. ground or powdered. Bamboos or other materials of a woody nature of a kind used primarily for plating.Of lamb. crushed.00 . not assembled 4302. . This Chapter does not cover (a) (b) (c) (d) (e) Wood. in shavings. wood charcoal Notes 1. tail or paws. of a kind used primarily in dyeing or in tanning (heading 14.02).00 Artificial fur and articles thereof. WOOD CHARCOAL. 43. . assembled Articles of apparel. paws and other pieces or cuttings.00 .02. Activated charcoal (heading 38. fungicidal or similar purpose (heading 12. Articles of heading 42.Heads.19. OF ESPARTO OR OF OTHER PLAITING MATERIALS. Mongolian or Tibetan lamb 4302.Articles of apparel and clothing accessories 4303.03..11). 1 of 2002) Section IX WOOD AND ARTICLES OF WOOD. in pharmacy.01).materials) other than those of heading No. or for insecticidal. 4303. with or without head.03 43. in chips.00 . in shavings. in chips.

Padauk. covers. Pulai. Niangon. Merpauh. Pau Marfim. Cedro. buttons.49. Parts of firearms (heading 93. Heading 44. Subheading Note.13 to 4412. Obeche. Goods of Chapter 66 (for example. Tola. White Meranti. Ipé. Limba. Kosipo. Kempas. Ako. Balsa. Azobé. Moabi.03. mandioqueira. Iroko. Fuma.31 to 4408.21 apply to articles of the respective descriptions of particle board or similar board. 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. Merbau. 4407. Jongkong. Onzabili. Pau Amarelo. Suren.17 does not apply to tools in which the blade. fibreboard. Jequitiba. sports requisites).17. Yellow Meranti. umbrellas and walking-sticks and parts thereof). pencils) excluding bodies and handles. Ovengkol.99. the expression "tropical wood" means one of the following types of wood Abura. perforated. White Seraya. Orey. Ramin. Articles of Chapter 94 (for example.24 to 4407. Virola. dark Red Meranti. Jelutong. Punah. or (r) Articles of Chapter 97 (for example. Alan. Palissandre de Rio. Framiré.29. Geronggang. Teak.14 to 44. Bossé clair. treatment in excess of that needed to ensure a good bond). machine parts. Dibétou. Avodirée. in the case of layers bonded together. For the purposes of subheadings 4403. Goods of Section XVI or Section XVII (for example. 1. Ilomba. lamps and lighting fittings. Afromosia. prefabricated buildings). Heading 44. Mansonia. Keruing. Andiroba. 3. Bossée foncé.39 and 4412. 6. Palissandre de Guatemala. Imitation jewellery of heading 71. Cativo. cases. Subject to Note 1 above and except where the context otherwise requires. 1 of 2002) Statistical . Light Red Meranti. of wood.11 or 44. corrugated. Balau. Palissandre de para. and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. Acajou d'Afrique. Products of heading 44. Sepetir.41 to 4403. Imbuia.08. Merawan.10.05). Doussié. toys. Freijo. Goods of Section XVIII (for example.09. 5.(f) (g) (h) (i) (k) (l) (m) (n) (o) (p) (q) Goods of Chapter 46. Aningré. Ozigo. works of art). working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. smoking pipes and parts thereof. Koto. Articles of Chapter 96 (for example. 4408. laminated wood or densified wood they apply to such articles of wood. Fromager. for articles of heading 96. Louro. Footwear or parts thereof of Chapter 64. Okoumé. Sipo. Goods of heading 68. Jaboty. the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being. Mersawa. Sucupira. any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature. furniture. clock cases and musical instruments and parts thereof). Sapelli. cabinets for machines and apparatus and wheelwrights' wares). In this Chapter. 2. Kapur. Meranti Bakau. Mahogany. Kotibé.12 may be worked to form the shapes provided for in respect of the goods of heading 44. (As amended by Act No. 4. Quaruba. Nyatoh. games. Articles of Chapter 95 (for example. Paldao. 44. working edge. Palissandre de Rose. Ma‡caranduba. curved. Tauri. Mengkulang. Makoré. Tiama. Dabema. Saqui-Saqui.

21. pellets or similar forms.Other Hoopwood.00 4403. piles.Other .01 4401.) . suitable for the manufacture of walking-sticks. sawdust and wood waste and scrap. in billets.Wood in chips or particles .10. in twigs. whether or not agglomerated in logs. in logs. .02 44.00 4404. tool handles or the like. in twigs. Wood charcoal (including shell or nut charcoal). split poles. briquettes. whether or not stripped of bark or sapwood.00 4401.41.. or roughly squared. pointed but not sawn lengthwise.Coniferous .Non-coniferous .Fuel wood.. creosote or other preservatives .49..00 4403. briquettes. in faggots or in similar forms. in faggots. stains.. wooden sticks.00 kg 25% 4403. ..Heading H S Code 44.10.03 4402.22..00 4401.00 Wood in the rough. pickets and stakes of wood. whether or not agglomerated in logs.Of beech (Fangus spp. bent or otherwise worked.04 4404.00 4403. .Other. chipwood and the like.00 4401.) . Unit of Quantity Duty Rate Remarks tonne 25% Tonne Tonne Tonne 25% 25% 25% 44.00 4403. wood in chips or particles. whether or not agglomerated.92.20. in logs in billets.00. or in similar forms .Dark Red Meranti.20.Non-coniferous m3 m3 25% 25% m3 m3 m3 m3 m3 25% 25% 25% 25% 25% kg kg 25% 25% . pellets or similar forms.Treated with paint. roughly trimmed but not turned.. umbrellas.00 4403.30.Other . Coniferous .00 4403. of tropical wood specified in Subheading Note 1 to this Chapter . Light Red Meranti and Meranti Bakau .Sawdust and wood waste and scrap.Other.Coniferous .00 44.Of oak (Quercus spp.91.10.00 Description of Goods Fuel wood.99.

.00 .Not impregnated 4406.Other 4407.00. for plywood or for other similar laminated wood and other wood sawn lengthwise.00 .25.00 .07 Railway or tramway sleepers (cross-ties) of wood..White Seraya.Of tropical wood specified in Subheading Note 1 to this Chapter m3 m3 25% 25% m3 25% Heading 44.Of Oak (Quercus spp..39.31.Of tropical wood specified in Subheading Note 1 to this Chapter 4408..Coniferous .Of Beech (Fangus spp. sliced or end-jointed. Meranti .90. sliced or peeled.) 4407.. White...Other Wood sawn or chipped lengthwise.08 44..Other 4408.00 . whether or not planed. 4407.Dark Red Meranti.90.) 4407.Other Sheets for veneering (including those obtained by slicing laminated wood).24.26. of a thickness not exceeding 6mm.00 . of thickness exceeding 6mm.00 . sliced or peeled. wood flour.91.44.10. 4406. not assembled) continuously shaped Statistical Unit of Duty Quantity Rate Remarks m3 25% m3 25% m3 m3 m3 m3 m3 25% 25% 25% 25% 25% m3 15% m3 m3 m3 15% 15% 15% .White Lauan. Mahogany (Swietenia spp.92.00 ..00 Wood wool.00 .00 .Other . Light Red Meranti and Meranti Bakau 4408.06 4405. sanded or end-jointed. 4408.10.Dark Red Meranti.) Imbuia and Balsa 4407.00 .29.Coniferous .Virola.00 .Other Wood (including strips and friezes for parquet floorings. kg 25% 44.05 44.00 . 4407. sanded..09 H S Code Description of Goods 4407. Yellow Meranti and Alan.99.00 .10. Light Red Meranti and Meranti Bakau 4407. whether or not planned.00 .

00 44. moulded.Surface -Covered with decorative laminates of plastics .39.Non-coniferous Particle board and similar board(for example.31.20. rebated.Fibreboard of a density exceeding Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% . whether or not planed.00 .Other .00 .21.10 4410. beaded.Other ..Other Fibreboard of wood or other ligneous materials..Unworked or not further worked than sanded .4409.8g/cm3 . .11.. ..Other.Surface .Unworked or not further worked than sanded .Fibreboard of a density exceeding 0.29. of wood: .Fibreboard of a density exceeding 0.. rounded or the like) along any of its edges or faces.Not mechanically worked or surface covered 4411.19.00 4410.00 4410.32. sanded or end-jointed.00 4410.5g/cm3 but not exceeding 0. whether or not agglomerated with resins or other organic binding substances.00 44..10.21.Not mechanically worked or surface covered .00 4410.33.11 4411.Coniferous . grooved..Oriented strand board and waferboard.00 4409.00 4410. V-jointed.29. .8g/cm3 kg kg 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% kg kg 25% 25% Heading H S Code Description of Goods 4411. chamfered.covered with melanineimpregnated paper .Other -. oriented strand board and wafer board) of wood or other ligeneous materials. of wood .00 4411. whether or not bonded with resins or other organic substances.00 (tongued.

00 4412.With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter .. strips or profile shapes.. crates.00 4412..Not mechanically worked or surface covered .With at least one outer ply of tropical wood specified in Sub-heading Note 1 to this Chapter .15 4413.5g/cm3 .00 4412. pallet collars of wood.Not mechanically worked or surface covered .. box pallets and other load boards. drums and kg similar packing.Other .Other . cable-drums of wood.Other .00 4411.00 4412.92.00 .Other Densified wood. boxes crates. drums and similar packings.00 4412.19..00.00 4412.00 44.00 kg Packing cases. pallets.Other. of wood.13 44. of wood..Other .00 4411.22.99..93.31... plates.Cases.14 44.. boxes. cable-drums 25% .35/cm3 but not exceeding 0.29.Other Plywood. . containing at least one layer of particle board .13. mirrors or similar objects.00 4412.. in blocks. Wooden frames for paintings..4411.00.Other..12 4412. containing at least one layer of particle board .00 4411.00 4412.99.91.00 44.14.39.Plywood consisting solely of sheets of wood. 4415.With at least one ply of tropical wood specified in . kg kg kg kg 25% 25% 25% 25% kg 25% kg kg 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg 25% 25% 25% 25% 4414.Other .Other. veneered panels and similar laminated wood.00 0. photographs.23. with at least one outer ply of non-coniferous wood . each ply not exceeding 6mm thickness . with at least one outer ply of non-coniferous wood .Other.Subheading Note 1 to this Chapter ..10.

barrels. assembled parquet panels. . box pallets and other load boards.Other .Spools.50. of wood .19 44. tubs and other coopers' products and parts thereof.10.20. kg kg m3 kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 44. pallet collars Heading kg 25% H S Code 44.Windows.00 . .Shingles and shakes . boot or shoe lasts and trees.4415.Other kg kg kg kg 25% 25% 25% 25% kg 25% (As amended by Act No.Pallets.00 4421. broom or brush bodies and handles. of wood. and similar articles.00 4418.40.18 4418.00 Description of Goods Casks.90. .Other articles of wood. french-windows and their frames . statuettes and other ornaments.00 4418.00 4420.10. shingles and shakes.00 44. of wood Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% 44. of wood. of wood.90. tool handles.Other . sewing thread reels and the like.00 4418.00 4418. of wood. 1 of 2002) CHAPTER 45 Cork and articles of cork . of wood.20 4420.00 4419.17 4417. including staves. cops.10 4421.00. bobbins.90.90 Wood marquetry and inlaid wood. wooden articles of furniture not falling in Chapter 94. vats.30. of turned wood .Parquet panels .Shuttering for concrete constructional work .00 4418.16 4416. including cellular wood panels.00.10.Doors and their frames and thresholds .Other Tableware and kitchenware.20.00 Builders' joinery and carpentry of wood.21 4421.00. Tools.Clothes hangers . caskets and cases for jewellery or cutlery.90. 9 of 1997 and No. tool bodies.00 44.Statuettes and other ornaments.

90. sports requisites). raw or simply prepared.90.10 .Stoppers.Washers 4504.20 .03 45... raw or simply prepared 45091. of a type used for tipping cigarettes 4502.00. toys.00.10..90 .Washers 4503. 4502.Other 4504.10.00.. This Chapter does not cover (a) (b) (c) Heading Footwear or parts of footwear of Chapter 64.30 ..Blocks.00 .04 Description of Goods Natural cork. sheets or strip (including sharp-edged blanks for corks or stoppers). granulated or ground cork. 4501.00 .Other Articles of natural cork. sheets and strip. plates... games.. 45. piping and buildings 4502. 4504.01 45.. Headgear or parts of headgear of Chapter 65. including discs . crushed.10 .02 45. reinforced with paper.Natural cork. 4503.20 .Floor coverings 4502.90.00 . machinery. or in rectangular (including square) blocks.Other 4503. or Articles of Chapter 95 (for example.Corks and stoppers .90..00 ..90 . debacked or roughly squared..Other Natural cork.Other Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. plates.10 .10.Note 1. waste cork.90 .... discs for lining crown corks or other stoppers 4504..Strips.00.90... tiles of any shape.90. solid cylinders.Of a type suitable for use as packing or lagging for engines. cork.Other H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 15% 15% kg 15% kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% kg 15% kg kg kg 15% 15% 15% CHAPTER 46 .

unspun natural textile fibres. (b) Twine. plaits and similar products of plaiting materials. lamps and lighting fittings). RECOVERED (WASTE AND SCRAP) PAPER OR . osier or willow. strips of wood. ropes or cables.Of vegetable materials . plaits and similar products of plaiting materials. screens). 46.01 4601.01. whether or not being finished articles (for example. narrow leaves and raffia or other strips obtained from broad leaves). 1 of 2002) Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL. bound together in parallel strands or woven.00 Description of Goods Plaits and similar products of plaiting materials.00 46. interlacing or similar processes.20. the expression "plaiting materials. bamboos.Other Basketwork. furniture. or monofilament and strip and the like of Chapter 54. (c) Footwear or headgear or parts thereof of Chapter 64 or 65. reeds.Manufactures of straw.90. (d) Vehicles or bodies for vehicles of basketware (Chapter 87).07).91. matting. textile rovings or yarns. in sheet form.00 4601. H S Code 46. whether or not the binding materials are of spun textile materials. In this Chapter. cordage.01. plaits and similar products of plaiting materials. bound together in parallel strands" means plaiting materials. For the purposes of heading 46. matting and screens of vegetable materials .Other Statistical Unit of Duty Quantity Rate Remarks kg 25% kg kg 25% 25% kg kg 25% 25% (As amended by Act No. 1 of 2002) Heading 2. in the form of sheets. 3. the expression "plaiting materials" means materials in a state or form suitable for plaiting.. placed side by side and bound together. monofilament and strip and the like of plastics and strips of paper. made directly to shape from plaiting materials or made up from goods of heading No.99.Of vegetable materials .Other . plaited or not (heading 56. This Chapter does not cover (a) Wall coverings of heading 48. strips of bark. or (e) Articles of Chapter 94 (for example. but not strips of leather or composition leather or of felt or nonwovens.14. (As amended by Act No. it includes straw. human hair. of esparto or of other plaiting materials. plaiting materials.Mats. wickerwork and other articles. horsehair. strips of other vegetable material (for example. mats.00 4601. .02 4602. .. articles of loofah.10. rushes.00 4602. whether or not assembled into strips. basketware and wickerwork Note 1.

Non-coniferous Chemical wood pulp.19.Coniferous .Other .00 4703.Coniferous .00 4704.00.Unbleached .00 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.. other than dissolving grades . dissolving grades" means chemical pulp having by weight an insoluble fraction of 92% or more for Soda or Sulphate Wood pulp or 88% or more for Sulphite Wood pulp after one hour in a Caustic Soda solution containing 18% Sodium Hydroxide (NaOH) at 20ºC.04 4704.00 4704.19. other than dissolving grades.Non-coniferous ..Unbleached .15% by weight.00 4706.29..29.00.Semi-bleached or bleached .PAPERBOARD.Cotton linters pulp . soda or sulphate.00 4706.Pulps of fibres derived from recovered (waste and scrap) paper or paperboard..02 47.11. For the purposes of heading 47.00 Chemical wood pulp.Semi-bleached or bleached . the expression "chemical wood pulp.01 47. . 1 of 2002) Heading H S Code 47.Chemical kg kg 5% 5% kg kg 5% 5% .05 47.21.21.00 4705.00 4703..02.10.20. sulphite.Non-coniferous Wood pulp obtained by a combination of Mechanical and chemical pulping processes kg kg kg kg 5% 5% 5% 5% kg kg kg kg kg 5% 5% 5% 5% 5% 47.Coniferous .06 4706. .00 4706.00 Description of Goods Mechanical wood pulp Chemical wood pulp.00 4703.. PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47 Pulp of Wood or Other Fibrous Cellulosic Material.Coniferous . (As amended by Act No.00 Statistical Unit of Duty Quantity Rate Remarks kg 5% kg 5% 4703.03 4701..Non-coniferous ..00 4704.11.91.00 47. dissolving grades 4702. .. Recovered (Waste and Scrap) Paper or Paperboard Note 1..00.Mechanical . and for Sulphite Wood pulp an ash content that does not exceed 0.92.

00 . Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33).07 4706.14 (Chapter 39). or articles of such materials.10. Articles of heading 42. headings 48.09.Semi-Chemical Recovered (waste and scrap) paper or paperboard. except where the context otherwise requires. Paper impregnated with diagnostic or laboratory reagents (heading 38. other than wall coverings of heading 48. of Paper or of Paperboard Notes 1. Articles of Paper Pulp. or with polishes.Other.Of unbleached kraft paper or paperboard or of corrugated paper or paper board 4707. (n) Metal foil backed with paper or paperboard (Section XV). a reference to "paper" includes references to paperboards (irrespective of thickness or weight per square metre). journals and similar printed matter). 4707. Sensitised paper or paperboard of heading 37. This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) Articles of Chapter 30 Stamping foils of heading 32.30. to be classified in this Chapter). 3. buttons).01 to 48.00 .22).reinforced stratified sheeting of plastic. sports requisites) or Chapter 96 (for example.34. travel goods).05 include paper and .00 . 1 of 2002) Statistical Unit of Duty Quantity Rate Remarks kg 5% kg 5% CHAPTER 48 Paper and Paperboard. Articles of Chapter 46 (manufactures of plaiting material).90.00 .20. 2. Paper impregnated with diagnostic or laboratory reagents (heading 38.01 to 37.05). including unsorted waste and scrap (As amended by Act No. Paper or cellulose wadding impregnated.02 (for example.Of other paper or paperboard made mainly of bleached chemical pulp.12. Subject to the provisions of Note 7.05) or paperboard-backed mica (heading 68. or (p) Articles of Chapter 95 (for example toys. For the purposes of this Chapter. not coloured in the mass kg 5% kg 5% kg 5% Heading H S Code Description of Goods 4707.00 . the latter constituting more than half the total thickness.22). however. Articles of Chapter 64 or Chapter 65 Abrasive paper or paperboard (heading 68. Paper yarn or textile articles of paper yarn (Section XI). newspapers. 4707.93. Paper ..04. coated or covered with soap or detergent (heading . games.47.01). creams or similar preparations (heading 34. or one layer of paper or paperboard coated or covered with a layer of plastics.14) (paper an paperboard coated with mica powder are.Of paper or paperboard made mainly of mechanical pulp (for example. (o) Articles of heading 92.

Kraft paper and paperboard means paper and paperboard of which not less than 80% by weight of total fibre content consists of fibres obtained by the Chemical Sulphate or Soda process. Except where the terms of the headings otherwise require. Weighing not more than 80g/m2.08. A caliper of 225 micrometers (microns) or less.48. 48. and 1. cover filter paper or paperboard (including tea-bag paper).04 to 48. Coloured throughout the mass. paper. false water-marking or surface sizing. A caliper more than 225 micrometres (microns) and but not more than 508 micrometres (microns) and an ash content more than 3%. a caliper of 254 micrometres (microns) or less and an ash content more than 8%.m2/g. of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi. weighing not less than 40g/m2 and not more than 65g/m2. or webs of cellulose fibres which have been otherwise processed. paperboard. Heading No. or felt paper or paperboard. or 2. Except that handmade paper and paperboard in any size or shape as made directly and . 4.11 apply only to paper. or 2.5 kpa. or (b) Containing more than 8% ash. and 1.02 does not. or In rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state. cellulose wadding. (A) Headings 48.03 otherwise requires.02. cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48. paperboard. and a burst index equal to or less than 2. In this Chapter. super-calendaring. or (e) Containing 3% ash or less.10 and 48. or 2. or (c) (d) Containing more than 3% ash and having a brightness of 60% or more or Containing more than 3% ash but not more than 8% ash. or (c) Having a brightness of less than 60%. Coloured throughout the mass. 6. of a kind used for writing. glazing or similar finishing. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers. the expressions "paper and paperboard. Except where heading 48.11 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature. cellulose wadding and webs of cellulose fibres. 7. For the purposes of heading 48. having a brightness of 60% or more. paperboard. For paper or paperboard weighing more than 150g/m2 (a) Coloured throughout the mass or Having a brightness of 60% or more and (b) 1. Weighing not more than 80g/m2.01.5 micrometres (microns). having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.02. coloured or marbled throughout the mass by any method. these headings do not apply to paper.paperboard which have been subjected to calendaring. having a brightness less than 60%. 5. however. 8. and a burst index equal to or less than 2.5 kpa. paperboard. and also paper.mechanical process. printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paper board made mainly from bleached pulp or from pulp obtained by a mechnical or chemi-mechanical processes and satisfying any of the following criteria: (a) Containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process. 48.01 to 48.m2/g. cellulose wadding and webs of cellulose fibre (a) (b) In strips or rolls of a width exceeding 15cm. 48. unsized or very lightly sized.

14. printed with motifs. to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. weighing more than 115g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. 11. straw. surface-coloured. "kraft liner" 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. of paper. or (iv) Covered on the face side with plaiting material. 12.21. Except for the goods of heading 48. printed so as to make a scene. For the purposes of Subheading 4804. paper. For the purposes of subheadings 4804. subject to the provisions of Note 6. cut to size. which are not merely incidental to the primary use of the goods. cellulose wadding and articles thereof.29. Subheading Notes 1.having all its edges decked remains classified.03 and 48. rolls or sheets. coloured. (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight . Heading 48. fall in Chapter 49. 9. embossed. For the purposes of heading 48. "sack kraft paper" means machine-finished paper. whether or not bound together in parallel strands or woven (b) Borders and friezes. paperboard. 10. are to be classified in heading 48. design-printed or otherwise surface decorated (e. the layer of plastics being grained.15. suitable for use both as floor coverings and as wall coverings. characters or pictorial representations. the expression "wallpaper and similar wall coverings" applies only to (a) Paper in rolls. in rolls. Weight Minimum Mullen Bursting Strength g/m2 115 kPa 393 125 417 200 637 300 824 400 961 2. (B) Headings 48. Products on a base of paper or paperboard.23 applies. weighing not less than 60/gm2 but not more than 115gm2 and meeting one of the following sets of specifications (a) Having a mullen burst index of not less than 3. etc. (iii) Coated or covered on the face side with plastics. inter alia. (c) Wall coverings of paper made up of several panels. (a) In strips or rolls of a width exceeding 36cm. design or motif when applied to a wall. embossed or perforated. in rolls.5% in the cross direction and of more than 2% in the machine direction. of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. heading 48. or (b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15cm in the unfolded state. of a width of not less than 45cm and not more than 160cm.19. whether or not in rolls. suitable for wall or ceiling decoration (i) Grained. embossed.11 and 4804.02. (ii) With an uneven surface resulting from the incorporation of particles of wood. whether or not coated or covered with transparent protective plastics. treated as above.g with a textile flock). design printed or otherwise decorated.7 kPa.20 does not cover loose sheets or cards. Heading 48. whether or not printed.14 or 48. m2/g and a stretch factor of more than 4.09 apply only to paper. cellulose wadding and webs of cellulose fibres. suitable for wall or ceiling decoration.

2 8. weighing 130g/m2 or more. (As amended by Act No. 6.12 covers paper in rolls.7 4.Carbonising base paper . and non perforated punch cards and punch type paper. in rolls or rectangular (including squares) sheets. these products have a Mullen burst index of not less than 2kPa.30 "sulphate wrapping paper" means machine-glazed paper.25 cover paper and paperboard made wholly or mainly of pulp or recovered (waste and scrap) paper or paperboard. .00 Heading Uncoated paper and paperboard. 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.10.00 4802.20.060 1. For the purposes of Subheading 4805. of total weight not exceeding 72g/m2.230 1. at 23ºC.02 H S Code 4801. Subheading 4805. For the purposes of Subheading 4810.3 3.Hand-made paper and paperboard .03.m2/g.8 newtons/g/m2 at 50% relative humidity.22 "light-weight coated paper" means paper.Weight 2 g/m 60 70 80 100 115 Minimum Tear mN Machine Direction Plus Machine Cross Direction Direction Minimum Tensile KN/m Machine Direction Plus Cross Direction Cross Direction 700 830 965 1. of any size.Wallpaper base kg kg 5% 5% kg kg 5% 5% Statistical Unit of Duty .24 and 4805. For the purposes of Subheading 4805.m2/g.01 or 48.00. and having CMT 30 (corrugated medium tests with 30 minutes of conditioning) crush resistance exceeding 1. 1 of 2003) Heading 48.4 newtons/g/m2 at 50% relative humidity. 1 of 2002 and No.9 2.6 12. 48.00 4802.00 4802. 7. heat. having an ash content not exceeding 8% and having a mullen burst index of not less than "1. and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1. coated on both sides.4 6 7. 5.Paper and paperboard of a kind used as a base for photo-sensitive.510 1.30. of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical Sulphate process. other than paper of heading No.01 48.8 3. in rolls. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. 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.3 2.790 2.3 10.sensitive or electro-sensitive paper or paperboard ." 6.40.070 2. printing or other graphic purposes.00 Description of Goods Newsprint. hand-made paper and paperboard. Subheading 4805.425 1.47 kPa.635 3. with a coating weight not exceeding 15g/m2 per side. made mainly of straw pulp obtained by a semi chemical process. in rolls or sheets Statistical Unit of Duty Quantity Rate Remarks kg 5% 4802. at 23C.11 "semi-chemical fluting paper" means paper. of a kind used for writing.

in rolls or sheets.19.00 4804.Unbleached ..Other . used for household or and similar paper of kind sanitary purposes.11.55..In rolls 4802.00 4804.29.Kraftliner .Sack kraft paper ..Other kraft paper and paperboard weighing 150g/m2 or less .31.57..Other .Weighing 40g/m2 or more but not more than 150/m2 in sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state . whether or not creped.00 .00 ...00 .03. of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: kg kg 48.02 or 48.00 Uncoated kraft paper and paperboard. 5% 5% kg kg 5% 5% 48.39.In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state towel or napkin stock 4803..Weighing 40g/m2 or more but not more than 150/m2 4802.Other kraft paper and paperboard weighing more than 150g/m2 but less than 225g/m2. other than that of heading No. 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 4802.54.Other paper and paperboard.Unbleached .56. surface-coloured...Description of Goods .00.62. cellulose wadding and webs of cellulose fibres.Other paper and paperboard.Unbleached .00 ...00 4804. kg kg kg kg 5% 5% 5% 5% kg kg 5% 5% .00 4804..00 .Weighing less than 40g/m2 4802.00 .00 4804. embossed.21..04 4804. .00 Toilet or facial tissueastock. perforated. in rolls or sheets.. crinkled. surface-decorated or printed.Other .00 4802.58..61.Weighing more than 150g/m2 -.48.Weighing 40g/m2 or more but not more than 2 150/m H S Code Quantity Rate Remarks kg 5% 5% kg kg kg 5% 5% 4802.03 4802..

20.Semi-chemical fluting paper 4805..Other kraft paper and paperboard weighing 225g/m2 or more 4804.25.41.49.00 .00 .05 Description of Goods Other uncoated paper and paperboard.12..Weighing more than 150g/m2 but less than 225g/m2 4805.Weighing 150g/m2 or less 4805. greaseproof papers.Felt paper and paperboard .06 4805.59.Sulphite wrapping paper 4805.00 .Filter paper and paperboard 4805..Vegetable parchment 4806.00 .30..42.00 .Other .. not further worked or processed than as specified in Note 3 to this Chapter.4804.00 .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 chemical process.. in rolls or sheets 4806.00 .00 .00 .Unbleached 4804.00 .50.Unbleached 4804.00 . -Fluting paper Statistical Unit of Duty Quantity Rate Remarks 48.00 .00 . in rolls or sheets.Weighing 225g/m2 or more Vegetable parchment.Other .51.Weighing 150g/m2 or less 4805.91.93.24... 4804.10..19.00 .Bleached uniformly throughout the mass and of which more than that 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 4804.11.Other 4805.00 .Weighing more than 150g/m2Other 4805.40..Testliner (recycled liner board) 4805.Straw fluting paper 4805.52.00 .00 .Other Heading kg kg 5% 5% kg 5% kg kg 5% 5% kg 5% H S Code 48.92.Greaseproof papers kg kg kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg 15% 15% . tracing papers and glassine and other glazed transparent or translucent papers.00 .

90. in rolls or sheets. whether or not perforated 4808. whether or not embossed or perforated 4808.10.Glassine and other glazed transparent or translucent papers 4807.00 . creped or crinkled. with or without a H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% 5% 5% . coated on one or both sides with Kaolin (China Clay) or other inorganic substances.40. 48.10.00 .08 4806.Tracing papers 4806.03. corrugated (with or without glued flat surface sheets).10 Description of Goods Carbon paper.00 Composite paper or paperboard (made by sticking flat layers of paper or paperboard together with an adhesive).00 . crinkled embossed or perforated. creped.Self-copy paper 4809.Paper and paperboard.20. 4808.00 .Other kraft paper.Carbon or similar copying papers 4809.00 .10.90. self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates).09 48.Other Paper and paperboard. whether or not internally reinforced. in rolls or sheets. whether or not embossed or perforated 4808.00 . 4807.00 . not surface-coated or impregnated.00 .30.Other kg kg 15% 15% kg 5% kg 5% kg kg 5% 5% kg 5% kg 5% Heading 48.07 48.20.Other Paper and paperboard.30.00 .00 .Sack kraft paper. tar or asphalt 4807. 4809. laminated internally with bitumen.Corrugated paper and paperboard.90.00. in rolls or sheets. other than paper of the kind described in heading No.00 .48. creeped or crinkled. whether or not printed.

Kraft paper and paperboard other than that of a kind used for writing. not containing fibres obtained by mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres .00 4810..Other . and with no other coating.00 4810.In sheets with one side not exceeding 435mm and the other side not exceeding 298mm in the unfolded state . and weighing 150g/m2 or less .Other .00 binder.31.14.00 4810.00 4810. in rolls or rectangular (including square) sheets of any size.13.Light-weight coated paper ..Other paper and paperboard .39.Other kg 5% kg 5% 5% kg kg 5% kg 5% kg 5% kg 5% 5% 5% 5% kg kg kg ..00 4810..22. 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: .29.. whether or not surface-coloured surface-decorated or printed. and weighing more than 150g/m2 .Multi-ply ..Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process.Paper and paperboard of a kind used for writing.99.00 4810.00 4810..4810.In rolls .00 4810. printing or other graphic purposes.Other .Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process..32. .00 4810. printing or other graphic purposes .19..92.Paper and paperboard of a kind used for writing.

oil or glycerol .00 4814. slabs and plates. weighing more than 150g/m2 .00 4811.60. paperboard. paraffin wax.00 4811.51.Paper and paperboard. window transparencies of paper.49.09 or 48.Heading H S Code 48. Statistical Unit of Duty Quantity Rate Remarks kg 5% kg kg 15% 15% kg 5% 5% 5% kg kg kg 5% 4812.13 Description of Goods Paper. cellulose wadding and webs of cellulose fibres Filter blocks. other than goods of the kind described in heading No. surface-decorated or printed.00 4813. whether or not cut to size or in the form of booklets or tubes.. paperboard.In rolls of a width not exceeding 5cm ..00 Cigarette paper.00 48.90.10.10. impregnated or covered with wax. surface coloured. 48.10. impregnated.00.90. coated. consisting of paper coated or covered.41.Bleached.12 48. coated. of any size.Self-adhesive .00 4811.Paper and paperboard. impregnated or covered with plastics (excluding adhesives) .Other .Tarred. coated.59. cellulose wadding and webs of cellulose fibres.11 4811. . on the face side.10. covered.Gummed or adhesive paper and paperboard .00 4813. of paper pulp.In the form of booklets or tubes .00 4811.00 48.20.03...20. .Other paper."Ingrain" paper .Other Wallpaper and similar wall coverings.00 kg 15% 4813.00 4811. in rolls or rectangular (including square) sheets. bituminised or asphalted paper and paperboard . kg kg kg 15% 5% 15% kg kg 25% 25% . . stearin. 48.Other .00 4811.Wallpaper and similar wall coverings.14 4814.

handkerchiefs. cellulose wadding or webs of cellulose fibres.Carbon or similar copying papers .00 . plain postcards and kg correspondence cards 4817.17 48. whether or not Carbon paper. containing an assortment of paper stationery Toilet paper and similar paper. self-copy paper and other copying or transfer papers (other than those of heading No 48.20.00 4816.09).00 4816.10. pouches. of paper or paperboard.00 Floor coverings on a base of cut to size. of paper or paperboard. with plaiting material.10. Statistical Unit of Quantity kg kg kg kg 25% 25% 25% Heading H S Code 4816.00 48.Boxes.00 . whether or not bound together in parallel strands or woven 4814. Duty Rate Remarks 25% 25% 25% 25% 25% 25% 25% . of paper.Wallpaper and similar wall kg coverings consisting of paper covered. plain postcards and correspondence cards. on the face side. cleaning tissues.16 with a grained. wallets and kg writing compendiums. kg paperboard. design-printed or otherwise decorated layer of plastics 4814.Letter cards. duplicator stencils and offset plates. containing an assortment of paper stationery.00 .15 48. whether or not put up in boxes. in rolls of a width not exceeding 36cm.00.90.30. 4817.Envelopes kg 4817. pouches.Other kg paper or of 4815. or cut to size or shape. of paper or paperboard.30.48.00 4816.Duplicator stencils . boxes.18 Description of Goods . of a kind used for household or sanitary purposes. letter cards.00 .90.20. embossed. wallets and writing compendiums.30.Other Envelopes. coloured.00 .Self-copy paper .

paperboard.19 4819.20.10. 3 of 2006) Heading Statistical Unit of Duty . letter trays.Tablecloths and serviettes . cases. of paper.30. bags and other packing containers.00 4819. cleaning or facial tissues and towels .Folding carbons.10 4818. and similar articles.20 4818.Napkins and napkin liners for babies -. including cones .Handkerchiefs.00 4818. paper.Other packing containers. box files.00 4819. of paper pulp.50.00 4818. including record sleeves . having a base of a width of 40cm or more . cellulose wadding or webs of cellulose fibres. tampons.Pictorial seed packets .00 4819. napkins and napkin liners for babies and similar sanitary articles -. boxes.00 4819. tablecloths.Other kg kg kg 25% 25% 25% kg kg kg kg kg 5% 25% 25% 25% 25% kg kg 25% 25% kg kg 25% 25% kg kg 25% 25% (As amended by Act No.00 4818.50.90.Sanitary towel and tampons -.Articles of apparel and clothing accessories .40.Other Cartons. sanitary or hospital articles. napkins for babies.Other sacks and bags.Sanitary towels and tampons.30.Other .4818. shops or the like.10 4819. articles of apparel and clothing accessories.90 towels. of a kind used in offices.00 48. . serviettes. boxes and cases.00 4818. cellulose wadding or webs of cellulose fibres.Cartons.50..40.10.40.20.90 4818. of non corrugated paper or paperboard .Sacks and bags. of paper or paperboard.. boxes and cases. bed sheets and similar household.Toilet paper .. .. of corrugated paper or paperboard .40.

paper or paper.00 . diaries and similar articles 4820.00 .40. blotting-pads. other articles of paper pulp. cut to size of shape.00 . notebooks. shops.Manifold business forms and interleaved carbon sets 4820. folders and file covers 4820. paper. 4822. receipt books.10.Albums for samples or for collections 4820.90. order books.23 H S Code Description of Goods 4819.00 . albums for samples or for collections and book covers. cellulose wadding or webs of cellulose fibres.30. paperboard.Box files.Binders (other than book covers). 4820. order books. letter trays. of paper or paperboard.10.00 . receipt books.board (whether or not perforated or hardened).48. interleaved carbon sets and other articles of stationery. memorandum pads. of paper or paper board.22 48. whether or not printed. paperboard.20 48.Other Other paper. letter pads. storage boxes and similar articles of a kind used in offices. cops and similar supports of paper pulp. binders (loose-leaf or other). note books. folders.Exercise books 4820. Registers.00 .Of a kind used for winding textile yarn 4822.00 .00 .00 .Gummed or adhesive paper in Quantity kg Rate 25% Remarks kg 25% kg kg kg kg kg 25% 25% 25% 25% 25% kg kg 25% 15% kg kg 25% 25% . letter pads.10. spools.50.00 .21 48. account books.90.90. diaries and similar articles.60.Other Paper or paperboard labels of all kinds. . memorandum pads. cellulose wedding and webs of cellulose fibres. file covers manifold business forms. account books.20.Printed 4821.00 .Other Bobbins. 4821.Registers. exercise books.

manuscripts. prints or lithographs (heading 97.01 also cover (a) A collection of printed reproductions of for example. Maps. 2. with a relative text. and Printed parts of books or booklets. cups and the like. the expression "children's picture books" means books for children in which the pictures form the principal interest and the text subsidiary. printed pictures or illustrations not bearing a text.04.12. and sets of newspapers. journals and periodicals which are bound otherwise than in paper. printed for self. newspapers. works of art or drawings.00 4823.40. first-day covers.00 . year books published by trade associations.00 . fall in heading 49. in relief.11 5. Newspapers.03. leaflets. antiques of an age exceeding one hundred years or other articles of Chapter 97. thermocopied or typewritten. produced under the control of an automatic data processing machine.00 4823. Heading 49. (As amended by Act No. of a kind used for writing.90. However. Act No.Other 4823. stamp-postmarks.4 of 1999.Rolls. dishes.Filter paper and paperboard . (b) (c) A pictorial supplement accompanying. the term "printed" also means reproduced by means of a duplicating machine. postage or revenue stamps.. whether in the form of signatures or separate sheets.Other .recording apparatus . constituting the whole or a part of a complete work and designed for binding. 4. 6. photocopied.23) Playing cards or other goods of Chapter 95. journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.1 of 1998. put up with numbered pages in a form suitable for binding into one or more volumes.00 kg kg kg kg 25% 25% 25% 25% kg kg kg 25% 25% 25% (As amended by Act No. postal stationery or the like of heading 97..Moulded or pressed articles of paper pulp 4823.19.01. tourist propaganda).00 .Self-adhesive . 3.Trays. pictures and other products of the printing industry. plans or globes. embossed. brochures.20. For the purposes of heading 49. whether or not containing advertising materials. whether or not printed (heading 90. No. and subsidiary to.01 does not cover publications which are essentially devoted to advertising (for example. pamphlets. printing or other graphic purposes 4823. 9 of 1997.Other paper and paperboard. Subject to Note 3 to this Chapter. 1 of 2002) CHAPTER 49 Printed books.strips or rolls .11. in the form of assembled or separate sheets or signatures. For the purposes of Chapter 49.60. This Chapter does not cover (a) (b) (c) (d) Photographic negatives or positives on transparent bases (chapter 37).70. 1 of 2002) .00 4823. Such publications are to be classified in heading 49.02). trade catalogues. typescripts and plans Notes 1. plates. or Original engravings. heading 49. a bound volume. No. sheets and dials. of paper or paperboard 4823. 3 of 2000 and No.

.10.10 4901. printed.10 .00.Other .10 .Heading H S Code 49...Dictionaries and encyclopaedias.10 4902..10.90 4901.Appearing at least four times a week . brochures. and serial instalments thereof . wall maps and topographical plans and globes.Other ..Appearing at least once a fortnight other than those of heading 4902.10.. drawing or colouring books.90 .00 Description of Goods Printed books. (As amended by No.10.In book form 4904.02 4902.00 4902. ..Other 49. 4905.90.99.00 . journals and periodicals. Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg free free free free kg free kg kg kg free 15% free free free 4904.Other Newspapers.Incorporating advertising matter H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 25% free kg 25% . 4 of 2005) kg kg Heading Description of Goods .91.03 49..Other .90 .00 4901.10 -. whether or not in single sheets..10.Brochures and leaflets . leaflets and similar printed matter.Globes 4905.Other .01 4901.In book form.91.Other Children's picture.90 49. including atlases.00 49...10.Incorporating advertising matter 4905.00..00. whether or not folded .04 4903.In single sheets. whether or not illustrated or containing advertising materials.05 Maps and hydrographic or similar charts of all kinds.90. ..

stamp-impressed paper...Other 4910.00 .00.90. of religious subjects 4909..00..Other Unused postage.11 4905.Other Plans and drawings for architectural.. printed... banknotes.00..10 .. including printed pictures and photographs.30 ..Manuscripts and typescripts 4906..10.00.07 49. documents of title (for example. share or bond certificates and similar documents of title. with or without envelopes or trimmings.20 . cheque forms.Postage. including calendar blocks.Approved pictorial cards.90 .06 49.49... being originals drawn by hand.Transfers (decalcomanias). or will have.90 . revenue or similar stamps of current or new issue in the country in which they have.20 .00.00 . 4911. 4907.. 4906. 4908..09 49.. Other printed matter.00. revenue and similar stamps stamp-impressed paper 4907.00 .Other Printed or illustrated postcards. topographical or similar purposes..00. photographic reproductions on sensitised paper and carbon copies of the foregoing.00 Calenders of any kind. stock.99. messages or announcements.00 . printed cards bearing personal greetings.Plans and drawings 4906. whether or not illustrated. stock. a recognised face value.00. industrial.00. share and bond certificates) 4907.Trade advertising material.. vitrifiable 4908.Banknotes and other paper currency.10 . kg kg free free kg kg kg free free free kg kg free free kg 15% kg kg 15% 15% kg kg kg 25% 25% 25% kg 25% . commercial. engineering.10 .90 .08 49..Other 4905. hand-written texts. 4909.10.91.Cheque forms and cheque books Transfers (decalcomanias).10 49.

68.05) and also carbon fibres or articles of carbon fibres of heading 68. knitted or crocheted fabrics. 1 of 2002) Section XI TEXTILES AND TEXTILE ARTICLES Notes 1.Pictures. surgical.01. (q) Abrasive-coated textile material (heading No. No. of Chapter 40.02).Other kg 25% kg kg 15% 25% (As amended by Act No.10 .03). 2.00 .Other 4911..02. (n) Footwear or parts of footwear. in individual retail packages. (s) Articles of Chapter 94 (for example.03 or 43.commercial catalogues and the like . impregnated.15.12 or 68.91. bandages and similar articles for medical. or articles thereof. Woven. (o) Hair-nets or other headgear or parts thereof of Chapter 65. gauze. covered or laminated with plastics. except straining cloth of a kind commonly used in oil presses or the like (heading 59. covered or laminated with rubber.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. other than embroidery with glass thread on a visible ground of fabric (Chapter 70). gaiters or leggings or similar articles of Chapter 64. yarn used to clean between the teeth (dental floss). or plaits or fabrics or other basketware or wickwork of such monofilament or strip (Chapter 46). felt or nonwovens. Act No. This Section does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) Animal brush making bristles or hair (heading 05. games.11). wadding.13. 67. toys. of heading 43. (t) Articles of Chapter 95 (for example. (A) Goods classifiable in Chapter 50 to 55 or in heading 58. sports requisites and nets). Woven. or (v) Articles of Chapter 97.1 of 1998. slide fasteners and typewriter ribbons).06 (for example. 9 of 1997.. Asbestos of heading 25. Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example. knitted or crocheted fabrics. felt or nonwovens. (r) Glass fibres or articles of glass fibres. Cotton linters or vegetable materials of Chapter 14. impregnated. Human hair or Articles of human hair (heading 05. coated.03 or 67.09 or 59. (B) For the purposes of the above rule .01 or 42. furniture. Sensitised textiles of headings 37. sterile surgical suture materials). Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin..Scratch cards for prepaid telecommunications air time 4911. lamps and lighting fittings).04 (l) Articles of textiles materials of heading 42. artificial straw) of an apparent width exceeding 5mm.04). (p) Goods of Chapter 67. of Chapter 39.01 to 37.Other 4911. (m) Products or articles of Chapter 48 (for example. travel sets for sewing. coated. No. artificial fur or articles thereof. designs and photographs .4 of 1999. of heading 33. cellulose wadding). horsehair or horsehair waste (heading 05. or articles thereof. of plastics (Chapter 39). 3 of 2000 and No.04.24 or Articles of asbestos or other products of heading 68.99. (u) Articles of Chapter 96 (for example.90 . bedding.06. brushes.05 or 30. 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. Articles of heading 30..99. dental or veterinary purposes.

Exceptions Yarn of wool or other animal hair and paper yarn. in hanks of skeins. measuring more than 10.05.(a) (b) (c) (d) Gimped horsehair yarn (heading 51.000 decitex. and (e) Chenille yarn. unbleached.06. Chapters 54 and 55 are to be treated as a single Chapter.000 decitex. reels. or Reinforced with metal thread. and . or Of other textile material except wool or fine animal hair. yarns (single. Of other vegetable fibres. measuring 133 decitex or less. or 125g in other cases. measuring more than 20. 54 and 55. or a weight (including support) not exceeding (i) (ii) (b) (i) 85g in the cases of silk. Multiple (folded) or cabled yarn. Of man-made fibres (including yarn of two or more monofilaments of Chapter 54).000 decitex. subject to the exceptions in paragraph (B) below. In balls.60 and monofilament of Chapter 54. tubes or similar supports. 52. bleached. 4. dyed or printed. When both Chapters 54 and 55 are involved with any other Chapter. the expression "put up for retail sale" in relation to yarn means. measuring 1. such materials are to be treated as a single textile material.000 decitex. (a) (b) (c) Of silk or waste silke.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. disregarding any materials not classified in that Chapter. silk or silk waste. (i) (ii) (c) Multiple (folded) or cabled yarn of silk or waste silk. yarn (single. (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other. (C) The provisions of paragraphs (C) and (B) above apply also to the yarns referred to in Notes 3. Of true hemp or flax. other than yarn reinforced with metal thread. or Not polished or glazed. except (i) (ii) (b) Single yarn of wool or of fine animal hair. (d) Metallised yarn of heading 56. however put up.000 decitex. unbleached. measuring more than 20. 3. 5 or 6 below. Of coir. (A) For the purposes of this Section. cordage. Where a Chapter of a heading refers to goods of different textile materials. for the classification of woven fabrics. multiple (folded) or cabled) of the following descriptions are to be treated as "twine. gimped yarn and loop wale-yarn of heading 56. or 125g in other cases. consisting of three or more plies. or (iii) 500g in other cases. hanks or skeins of a weight not exceeding 85g in the case of man-made filament yarn of less than 3. multiple (folded) or cabled) put up (a) On cards.429 decitex or more. waste silk or man-made filament. dyed or printed. and subject to the exceptions in paragraph (B) below. 4. (ii) 125g in the case of all other yarns of less than 2. 51. bleached. 85g in the case of silk.000 decitex. measuring more than 5.10) and metallised yarn (heading 56. (i) (ii) (d) (e) (f) (B) (a) (b) Polished or glazed. measuring more than 20. (c) Silk worm gut of heading 50. Of silk or waste silk. (A) For the purposes of Chapters 50. each of uniform weight not exceeding (i) (ii) (B) Exceptions (a) Single yarn of any textile material. waste silk or man-made filament yarn. yarn reinforced with metal thread is subject to paragraph (A) (f) above. metal thread is to be regarded as a textile material. 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 54.000 decitex. and Single yarn of wool or of fine animal hair. ropes and cables". The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that Chapter.

Subheading Notes 1. Assembled by sewing 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. or of polyesters 53cN/tex Single. conical bobbins or spindles. twisting mill tubes pirns. 9. whether presented as separate items or in the form of a number of items in the length. For the purposes of this Section. ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example. Cut to size and having undergone a process of drawn thread work. For the purposes of this Section. on cops. towels.04. multiple (folded) or cabled yarn of any textile material In cross-reeled hanks or skeins. (f) Knitted or crocheted to shape. 5. For the purposes of Chapters 50 to 60 (a) Chapters 50 to 55 and 60 and. throughout the nomenclature.01 to 62. (b) Produced in the finished state.11. 11. blankets). within . 6. certain dusters. or of polyesters 60cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides. the expression "polyamides" includes "aramids". or reeled in the form of cocoons for embroidery looms). including monofilament. tubes) of a weight (including support) not exceeding 1. expressed in cN/tex (centinewtons per tex). 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. other than textured yarn. scarf squares. 13. (a) Put up on supports (for example.14 and heading 62.000g. multiple (folded) or cabled yarn of viscose rayon 27cN/tex 7. the expression "made up" means (a) Cut otherwise than into squares or rectangles.01 to 61. textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.08 the expression "sewing thread" means multiple (folded) or cabled yarn. reels. of synthetic textile material. 54. 10. For the purposes of this Section. greater than the following Single yarn of nylon or other polyamides. 12. which does not break on being extended to three times its original length and which returns. the expression "high tenacity yarn" means yarn having a tenacity. Unless the context otherwise requires. (i) (ii) (c) (d) (e) Hemmed or with rolled edges. or Put up on supports or in some other manner indicating its use in the textile industry (for example.52.01 and 55. and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. For the purposes of this Section. 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. chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above. Elastic products consisting of textile materials combined with rubber threads as classified in this Section. after being extended to twice its original length. whether or not padded). except where the context otherwise requires. the expression "impregnated" includes "dipped". For the purposes of heading . table cloths. the following expressions have the meanings hereby assigned to them (a) Elastomeric yarn Filament yarn. the expression "textile garments" means garments of heading 61. In this Section and where applicable. 8.(d) Single. For the purposes of this Note. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. (b) Dressed for use as sewing thread and (c) With a final "Z" twist.

to a length not greater than one and half times its original length. has been dyed white (whether or not in the mass) or treated with a white dressing. titanium dioxide). (c) Bleached yarn Yarn which (i) has undergone a bleaching process. or (iii) is multiple (folder) or cabled and consists of unbleached and bleached yarns. (ii) consists of a mixture of unbleached and bleached fibres. or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. Such fabric may have been treated with a colourless dressing or a fugitive dye. manufactured from garnetted stock. (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or unbleached or bleached fibres with coloured fibres (marl or mixture yarns). or (ii) consists of coloured yarn of a single uniform colour. mutatis mutandis. dyed white or treated with a white dressing. or (ii) is of indeterminate colour ("grey yarn"). (e) Unbleached woven fabric Woven fabric made from unbleached yarn and which has not been bleached. in the piece. (ii) consists of bleached yarn. (b) Unbleached yarn Yarn which (i) has the natural colour of its constituent fibres and has not been bleached.period of five minutes. The above definitions also apply. (d) Coloured (dyed or printed) yarn Yarn which (i) is dyed (whether or not in the mass) other than white or in a fugitive colour. is made of bleached fibres or unless the content otherwise requires. or is printed in one or more colours at intervals to give the impression of dots. or made from dyed or printed fibres. (g) Dyed woven fabric Woven fabric which (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires) in the piece. or (iii) consists of unbleached and bleached yarn. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and. dyed (whether or not in the mass) or printed. . (iii) is obtained from silvers or rovings which have been printed. dyed or printed. unless the context otherwise requires. to monofilament and to strip or the like of Chapter 54. or printed. treated in the mass with delustring agents (for example. (f) Bleached woven fabric Woven fabric which (i) has been bleached or. in the case of man-made fibres.

5002. 2. 5003. H S Code 50. 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 fabrics. only the ground fabric shall be taken into account. (A) Products of Chapter 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 chapter 50 to 55 or of heading 58. (As amended by Act No.00 Description of Goods Silk-worm cocoons suitable for reeling.02 50.(h) Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres). for example.10. the yarn used in selvedges and piece ends is not taken into consideration. to knitted or crocheted fabric. embroidery without visible ground. (The following are also regarded as printed woven fabrics woven fabrics bearing designs made.00. (k) Plain weave A fabric construction in which each yarn of the weft passes alternatively over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft. shall be classified with reference to the embroidering threads alone.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. with a brush or spray gun.Not carded or combed 5003. The definition at (e) to (ij) apply. only the part which determines the classification under interpretative rule 3 shall be taken into account. yarn waste and garnetted stock).03 5001.00 Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% Silk waste (including cocoons unsuitable for reeling.Other kg kg 15% 15% . and goods thereof. by means of transfer paper.10 and goods thereof. mutatis mutandis. in the case of embroidery of heading 58.00 .00 . (B) For the application of this rule (a) (b) (c) where appropriate.01 50.00. (ii) consists of unbleached or bleached yarn and coloured yarn.1 of 2002) CHAPTER 50 Silk Heading.) (ij) Printed woven fabric Woven fabric which has been printed in the piece. whether or not made from yarns of different colours. Raw silk (not thrown).90. or (iii) consists of marl or mixture yarns. by flocking or by the batik process.09 consisting of the same textile materials. However. (In all cases.

00 51. .00. yak.Of Kashmir (cashmere) goats . including yarn waste but excluding garnetted stock.01 5101.05 50. (As amended by Act No. not carbonised .06 50. beaver. H S Code 51.00 5005. excluding brush-making hair and bristles (heading 05. silk worm gut. Throughout the Nomenclature (a) (b) (c) "Wool" means the natural fibre grown by sheep or lambs.Degreased.Greasy..00.00 5101.21.11.00 .90. fine or coarse animal hair. Tibetan. horsehair yarn and woven fabric Note 1..Coarse animal hair Waste of wool or of fine or coarse animal hair.Fine animal hair .00 5102. not carded or combed.00 5101. kg kg 15% 15% 15% kg Woven fabrics of silk or of silk waste.00 5006.19.19.11.07 5004.20. including fleece-washed wool .02 5102.Noils of wool or of fine animal hair Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg 15% 15% 15% 15% 15% kg kg kg 15% 15% 15% kg 15% .. .20.03 5103.00 5101.50. "Coarse animal hair" means the hair of animals not mentioned above. containing 85% or more by weight of silk or of silk waste other than noil silk 5007.00 .02) horsehair (heading 05.Other fabries. rabbit (including Angora rabbit).00 .Shorn wool . Angora. put up for retail sale.. Iiama. "Fine animal hair" means the hair of alpaca.Shorn wool .00. not put up for retail sale.10.Other . Kashmir or similar goats (but not common goats).Fabrics of noil silk 5007.10. camel.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 5007. nutria or musk rat. hare.00 5101.00 51.Other fabrics m2 m2 15% 15% m2 15% CHAPTER 51 Wool.00 Description of Goods Wool.. not carded or combed. .Other .00 5102.Carbonised Fine or coarse animal hair.29. 1 of 2002) Heading.03). Yarn spun from silk waste.Other .00. vicuna. Silk yarn and yarn spun from silk waste.04 50.

10.20. . carded or combed (including combed wool in fragments).00 5105.08 5108.00 51.39.20.04 51.Containing 85% or more by weight of wool or of fine animal hair .90.Waste of coarse animal hair 5104.10.20.Other .10.29.Containing less than 85% by weight of wool kg kg kg 15% 15% 15% 5105.Other Fine animal hair.00 5108. not put up for retail sale. .Garnetted stock of wool or of fine or coarse animal hair. Wool and fine or coarse animal hair.00 kg kg 15% 15% Heading H S Code 51.Carded .Containing 85% or more by weight of wool .10.00 kg 15% 5105.Containing less than 85% by weight of wool Yarn of combed wool.21.Combed Yarn of wool or of fine animal hair.00 . not put up for retail sale.Other waste of wool or of fine animal hair 5103.00 5106. not put up for retail sale. . .. .00 5105.00 5110.Containing 85% or more by weight of wool . put up for retail sale.30.31. Statistical Unit of Duty Quantity Rate Remarks kg kg 15% 15% kg 15% kg kg 15% 15% . carded or combed: .00 5107.Other Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn).06 kg kg kg kg kg 15% 15% 15% 15% 15% 5106.00 .00.00 .00 51.05 5103..00 5105.51.00 51.40.Of Kashmir (cashmere) goats .Coarse animal hair.Combed wool in fragments .00 5105.09 5109.10 5109.Wool tops and other combed wool: . carded or combed Yarn of carded wool.00 51.10. whether or not put up for retail sale.20.00.00 Description of Goods Yarn of fine animal hair (carded or combed).07 kg kg 15% 15% 5107.Carded wool .

90 5111.11 5111.Other .Other .90 5111..10 5111. 1 of 2002) CHAPTER 52 .90.30.Other ...Other.11.30.Blanketing ...Other Woven fabrics of combed wool or of combed fine animal hair..10 5111..90 5112..Blanketing .11.90 5111..10 5112..20.Other ..10 5112...Containing 85% or more by weight of wool or of fine animal hair . mixed mainly or solely with man-made staple fibres ..00 5113. .20.13 5112..1 of 1998.Other.10 5111. m2 m2 m2 m2 15% 15% 15% 15% m2 m2 15% 15% m2 m2 m2 15% 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 15% 15% m2 m2 m2 m2 15% 15% 15% 15% (As amended by Act No..Blanketing .Other...Other .19.Other .Other .00 51.10 5112.. No..19. mixed mainly or solely with man-made filaments .20.20.19.Other .12 5112..90...11....Other.Blanketing ....Blanketing ..Other Woven fabrics of coarse animal hair or horsehair.Of a weight not exceeding 300g/m2 ..10 5111..Blanketing .00.51... mixed mainly or solely with man-made filaments .00 Woven fabrics of carded wool or of carded fine animal hair.Of a weight not exceeding 200g/m2 .90 5112.10 5112.30.11.30.90 5111.19. .4 of 1999 and No.Other .90 5112.90 51..Blanketing ..Containing 85% or more by weight of wool or of fine animal hair .Blanketing . mixed mainly or solely with man-made staple fibres .Other .

13.Put up for retail sale Cotton yarn (other than sewing thread).20.29 decitex but not less than 232.Other 5203.00. not put up for retail sale.10.04 52.14...Yarn waste (including thread waste) .91.Measuring less than 714.Containing 85% or more by weight of cotton 5204.Garnetted stock 5202.00 .42 and 5211.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205. the expression "denim" means fabrics of yarns of different colours..00 Measuring less than 232.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205. not carded or combed Statistical Unit of Duty Quantity Rate Remarks kg 15% 52. whether or not put up for retail sale. 1 of 2002) Heading.99.Other 5202. bleached.11..00 . warp faced.Measuring less than 125 decitex (exceeding 80 metric number) kg 15% kg kg kg 15% 15% 15% kg kg kg 15% 15% 15% kg kg 15% 15% kg 15% kg 15% kg 15% .00 .00 .19. of 3-thread or 4-thread twill.00 .Cotton Subheading Note 1. 5202.05 Cotton waste (including yarn waste and garnetted stock).15. including broken twill.02 H S Code 5201.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205.42.29 decitex or more (not exceeding 14 metric number) 5205.12.. dyed grey or coloured a lighter shade of the colour of the warp yarns.03 52.00.00 . . carded or combed.11..01 52.Other 5204. containing 85% or more by weight of cotton. . For the purposes of subheading 5209.00 . 52.00 .00 Cotton.00 Description of Goods Cotton.56 decitex but not less than 192.00 ..Measuring 714.Measuring less than 192. the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached.Not put up for retail sale 5204. of uncombed fibres 5205. (As amended by Act No.00 . Cotton sewing thread.Single yarn.

Measuring less than 125 decitex but not less than 106.22.Measuring per single yarn less than 714.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5205.00 ..00 .Measuring less than 192.Measuring less than 714..00 .33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 5205..Measuring less than 83..31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205..00 .00 .31 decitex but not less 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) Heading.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205.23. of combed fibres 5205.29 decitex but not less than 232.Measuring less than 232.Measuring less than 106. of uncombed fibres 15% kg 15% .Single yarn.00 ..Measuring 714.27.29 decitex but not less than 232.29 decitex or more (exceeding 14 metric number) 5205.00 ..21.24.Measuring per single yarn 714.00 .32.56 decitex (exceeding 14 metric number kg 15% Multiple (folded) or cabled yarn.26..33 decitex (exceeding 120 metric number) Statistical Unit of Duty Rate Quantity Remarks kg 15% kg 15% kg 5205.56 decitex but not less than 192.38 decitex but not less than 83...28. kg kg 15% 15% kg 15% kg 15% H S Code Description of Goods 5205.29 decitex or more (not exceeding 14 metric number per single yarn 5205.31.00 .

46.00 5205.Measuring per single yarn less than 125 decitex but not less than 106.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) ..Measuring per single yarn less than 192.43.31 decitex (exceeding 14 metric number but not exceeding 52 metric number per single yarn) . of combed fibres .per single yarn) ...56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) .00 but not exceeding 43 metric number per single yarn) .33..00 5205.Measuring per single yarn less than 232..Measuring per single yarn less than 232..38 decitex (exceeding 80 metric number kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% .00 5205.5205..Measuring per single yarn less than 714..29 decitex or more (no exceeding 14 metric number per single yarn) .44.00 5205.00 5205.56 decitex but not less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number.00 5205.Measuring per single yarn 714.42.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) .34.Multiple (folded) or cabled yarn.Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) .Measuring per single yarn less than 192.00 5205.41.35.29 decitex but not less than 232.

14.29 decitex or more (not exceeding 14 metric number) 5206.33 decitex (exceeding 120 metric number per single yarn) Cotton yarn (other than sewing thread).Measuring less than 714.13..00 .12.56 decitex but not less than 192. of combed fibres 5206...00 ..Measuring less than 232.56 decitex (exceeding 14 metric number but not exceeding 43metric number) 5206..00 . not put up for retail sale.56 decitex (exceeding 14 metric Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% .11.38 decitex but not less than 83.15..00 . containing less than 85% by weight of cotton.Measuring per single yarn less than 83.Single yarn.00 .22.Measuring less than 125 decitex (exceeding 80 metric number) .Measuring less than 714. ..00 .Single yarn.21.48.Measuring 714.29 decitex but not less than 232.29 decitex but not less than 232.00 . of uncombed fibres 5206.06 H S Code Description of Goods 5205.00 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5206.00 ..Measuring per single yarn less than 106.Measuring 714.. kg 15% 52.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5206.47.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) Heading.29 decitex or more (not exceeding 14 metric number) 5206.Measuring less than 192.but not exceeding 94metric number per single yarn) 5205.

Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% kg 15% Heading .24.29 decitex but not less than 232.Multiple (folder) or cabled yarn..31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) .31. or uncombed fibres .00 number but not exceeding 43 metric number) ..Measuring less than 232.29 decitex or more (not exceeding 14metric number per single yarn) H S Code Statistical Unit of Duty Quantity Rate Remarks kg 15% .35.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) .41.32.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) .23.00 5206.33.Measuring per single yarn 741.Measuring per single yarn less than 232.Measuring per single yarn less than 192..56 decitex (exceeding 14 metric number per single yarn) ..00 5206.25.Measuring per single yarn less than 714.00 5206.00 . Description of Goods .5206.Measuring less than 125 decitex (exceeding 80 metric number) Multiple (folded) or cabled yarn..00 5206..56 decitex but not less than 192..29 decitex or more (not exceeding 14 metric number per single yarn) .Measuring per single yarn 714..34..Measuring less than 192.00 5206.00 5206.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) .56 decitex but not less than 192. of combed fibres 5206.00 5206.

Measuring per single yarn less than 714.Other kg 15% kg 15% kg 15% kg 15% kg kg 15% 15% kg kg Free * .90 kg kg m2 kg kg Free Free 15% Free * 15% 5208..Grey fabric including loomstead specially imported for further processing in the textile industry -. weighing more than m2 100g/m2 5208.23.Other Woven fabrics of cotton..00 ..56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5206.00 5208.19. including cross twill --.90 5208.12.Containing 85% or more by weight of cotton 5207.3-thread or 4-thread twill.44.Measuring per single yarn less than 191.3-thread or 4-thread twill. weighing not more m2 than 100g/m2 5208.11.07 52.Plain weave.12.22.Plain weave.90 -.00 ..Unbleached .. .10.08 5206.000 per Kg whichever is greater 5208. containing 85% or more by weight of cotton weighing not more than 200g/m.43. m2 15% 15% .00 .Measuring per single yarn less than 232. 5207.10 5208.10 100g/m2 -.00 .19.11.21.90.Other -. weighing not more 5208.Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) Cotton yarn (other than sewing thread) put up for retail sale.45.Grey fabric including loomstead specially imported for further processing in the textile industry --Other * 25% or K7.00 .31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5206..00 ..56 decitex but not less than 192.42..10 than 100g/m2 5208.52.00 .31 decitex (exceeding 52 metric number per single yarn) 5206..29 decitex but not less than 232.Grey fabric including loomstead specially imported for further processing in the textile industry -.00 ..Other Fabrics . weighing more than 5208.Plain weave.00 .13.Plain weave.

3 of 2004) Heading.59.00 . m2 including cross twill 5208.00 .Other fabrics .09 H S Code Description of Goods 5208. including cross twill 5209.Dyed 5209..00 . .52.500 per kg which ever is the greater (As amended by Act No.Plain weave Statistical Unit of Duty Quantity Rate Remarks 15% m2 m2 m 2 * * m 2 * m2 m2 * * m2 m2 m2 m2 m2 m2 m2 15% 15% 15% 15% 15% 15% * .Other fabrics .3-thread or 4-thread twill...42.00 ..including cross twill 5208.00 . weighing more than 200g/m2.00 .31.Printed 5208.19..3-thread or 4 thread twill.Of yarns of different colours 5208.Other fabrics Woven fabrics of cotton.00 .Plain weave 5209.11..Other fabrics . containing 85% or more by weight of cotton..41.31.00 .00 .00 .00 . including cross-twill 5209. weighing more than 100g/m2 5208..33.29.00 .00 ..00 ..12.21..00 .Unbleached 5209.43.22. including cross will 5208.Plain weave.51.00 . 15% * * * * * * 52.Plain weave 5209. including cross twill 5208.00 .Dyed 5208..53..3-thread or 4-thread twill.Plain weave. weighing more than m2 100g/m2 5208..00 .. weighting not more than 100g/m2 5208.32.49.Other fabrics m2 .3-thread or 4-thread twill..3-thread or 4-thread twill. weighing not more m2 than 100g/m2 5208..00 .Plain weave.Plain weave.39..Plain weave weighing more than m2 100/gm2 * 15% or K3.Bleached 5209..Other fabrics m2 .Plain weave weighting not more m2 than 100g/m2 5208.29.00 ..

29.00 .00 .00 .51..3-thread of 4-thread twill. including cross twill 5210.00 .Unbleached 5210.Other fabrics . including cross twill 5210.500 per kg which ever is the greater (As amended by Act No.Denim 5209.59. including cross-twill 5209.41.51..39.3-thread or 4-thread twill.Bleached 5210..49..00 .00 .00 .49.Other fabrics .42..21.Plain weave 5209.Plain weave 5210.3-thread or 4-thread twill including cross twill 5209.32..00 .00 ..22.31.. mixed mainly or solely with man-made fibres.Other fabrics .00 . including cross twill 5210.Other fabrics of 3-thread twill.43.Dyed 5210.00 . 3 of 2004) Heading...00 . weighing not more than 200g/m2. H S Code Description of Goods Statistical Unit of Duty Quantity Rate Remarks m2 m2 m2 * * .52.00 .Plain weave 5209.00 .00 .32.Plain weave 15% m2 m2 m2 15% 15% 15% ....Printed 5209.Of yarns of different colours 5209.Plain weave 5210.3-thread or 4-thread twill.Plain weave 5210.41.Other fabrics Woven fabrics of cotton.Other fabrics .Plain weave 5210.39.Of yarns of different colours 5210.. including cross twill 5209.00 .Other fabrics ...00 .00 .42.00 .12..52. including cross twill 5210. containing less than 85% by weight of cotton.00 . ...Other fabrics m2 m2 m2 m2 m2 m2 m2 m2 m2 * * * * * * * * * m2 m2 m2 m2 m2 m2 15% 15% 15% 15% 15% 15% * 15% or K3..3-thread or 4-thread twill.00 .10 5209.11.00 .3-thread or 4-thread twill.19...Printed 5210.

31.3-thread or 4-thread twill...Plain weave 5211.00 .Other fabrics Woven fabrics of cotton.Other fabrics Other woven fabrics of cotton.3-thread or 4-thread twill.00 .00 .22..Of yarns of different colours 5211. including cross twill 5211. including cross twill 5211.00 .15.12 5210.500 per kg which ever is the greater Heading.Other fabrics .Bleached 5212.11.00 .Plain weave 5211.3-thread or 4-thread twill.52...3-thread or 4-thread twill. including cross twill 5211.Other fabrics .00 .3 thread or 4-thread twill.00 .00 .Other fabrics of 3-thread or 4thread twill..Weighing not more than 200g/m2 5212.Plain weave 5211.Plain weave 5211. including cross twill 5210.00 .00 . including cross twill 5211.59. mixed mainly solely with man-made fibres.11 52..Of yarns of different colours 5212.Denim 5211.00 .. containing less than 85% by weight of cotton.52...14.00 .00 .Other fabrics ..52.. weighing more than 200g/m2.Weighing more than 200g/m2 Statistical Unit of Duty Quantity Rate Remarks .00 .Dyed 5212.. H S Code Description of Goods .Unbleached 5211..Unbleached 5212.Bleached 5211.13.21. ..19.00 .Printed 5211.51.00 .Other fabrics .12..00 ..00 .Printed m2 m2 15% * m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 kg m2 kg 15% 15% 15% 15% 15% 15% * * * * * 15% 15% 15% 15% 15% 15% 15% 15% 15% * m2 m2 m2 m2 m2 * 15% or K3.00 .00 .49.41.29.Plain weave 5211.00 .... including cross twill 5211.00 . .12.42..00 ..32.59.39..Dyed 5211.43.11.

tow and waste of these fibres (including yarn waste and garnetted stock).Flax. No.00 5212.* 15% or K3.00 .21.Flax. tow and waste of true hemp (including yarn waste and garnetted stock). 3 of 2004) 5212.01 5301.00 5303. broken.90. No. H S Code 53.04 5304.24. flax tow and waste (including yarn waste and garnetted stock).10.Jute and other textile bast fibres.Flax tow and waste True hemp(Cannabis sativa L. 3 of 2000 and No.21. raw or retted .00 5302.Bleached .Unbleached .00 53.00 5301.Other Sisal and other textile fibres of the genus.Of yarns of different colours . . paper yarn and woven fabrics of paper yarn Heading.00 5301.10.29. raw or processed but not spun. raw or processed but not spun.Broken or scutched .03 5303.00 Description of Goods Flax..25.).10.90.00 53. tow and waste of these fibres (including yarn waste and garnetted stock).02 5302..Printed m2 m2 m2 m2 m2 15% 15% * * * CHAPTER 53 Other vegetable textile fibres. . true hemp and ramie)...4 of 1999.500 per kg which ever is the greater (As amended by Act No.10. scuthched. raw or retted . raw or processed but not spun. . raw or processed but not spun.00 5212.00 5212. Agave. .Sisal and other textile fibres of the Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg 15% 15% 15% kg kg 15% 15% kg kg free 15% kg 15% .00 5301..True hemp..30.Other Jute and other textile bast fibres (excluding flax. raw or retted .00 53.Dyed .. 9 of 1997.00 5212.. hackled or otherwise processed. but not spun .22.Other .23.

abaca (Manila hemp or Musa textilis Nee).91.11.20.21.00 .Containing less than 85% by weight of flax 5309.Other .Raw 5305.Other Coconut. paper yarn.00 .00 .Other .00 .Other Woven fabrics of jute or other Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg 15% 15% 15% 15% m2 m2 15% 15% m2 m2 15% 15% .Of abaca 5305.. raw 5304.19.08 53..10 H S Code Description of Goods 5307.. noils and waste of these fibres (including yarn waste and garnetted stock).True hemp yarn 5308.Other 5305.29.90.21.00 .Raw 5305. not elsewhere specified or included.00 ..53.Unbleached or bleached 5309.99.10.00 . 5306.Coir yarn 5308.00 .90.Single kg 15% kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% kg 15% Heading.30..29.Unbleached of bleached 5309. 5307. tow.Paper yarn 5308.Other Woven fabrics of flax..Single 5306.00 ..07 genus Agave..09 53.Containing 85% or more by weight of flax 5309. 53.10.00 .19.Of coconut (coir) 5305. raw or processed but not spun.00 ..00 .20. .05 53.00 .Multiple (folded) or cabled Yarn of other vegetable textile fibres.20. ramiw and other vegetable textile fibres.00 .00 .00 . 5308.00 .Multiple (folded) or cabled Yarn of jute of other textile bast fibres of heading No.10.. 53. .11.Raw 5305.06 53.03.00 .00 .Other .Other Flax yarn.

cupro or alginates...02 5402.Of artificial filaments Synthetic filament yarn (other than sewing thread).01 5401.90. polyesters. artificial. .20. such as Viscose rayon.10.20.90.Other . "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials" 2.10. polyurethanes or polyvinyl derivatives.11 textile bast fibres of heading No.00 5402.Other . whether or not put up for retail sale. used in relation to fibres..Other Woven fabrics of other vegetable textile fibres.00 5401.00 Description of Goods Sewing thread of man-made filaments. including synthetic man filament of less than 67 decitex. 1 of 2002) Heading.02 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.10 5310. .00 54..10.00 5402. Heading 54.Of nylon or other polyamides.. Statistical Unit of Duty Quantity Rate Remarks kg Free kg kg 15% 15% kg kg kg 5% 5% free .Textured yarn .90 5310.High tenacity yarn of nylon or other polyamides . 53. 2 of 2001 and No.High tenacity yarn of polyesters . either (a) (b) By polymerisation of organix monomers. The term "synthetic" and "artificial".. 1 of 2002) CHAPTER 54 Man-made filaments Notes 1. casein. .00.Unbleached . (As amended by Act No. mean synthetic fibre as defined at (a).Hessian .5310. The term "man-made". m2 m2 m2 m2 m2 15% 15% 15% 15% 15% (As amended by Act No. the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing process. cellulose.10. such as polyamides. H S Code 54. cellulose acetate. not put up for retail sale.00 53..10 5310.31. or By chemical transformation of natural organic polymers (for example. fibres as defined at (b). Throughout the Nomenclature. proteins or algae). woven fabrics paper yarn...03.90 5311.Hessian .Of synthetic filaments .

00 5402. untwisted or with a twist not exceeding 50 turns per metre .Of viscose rayon.32.51.exceeding 120 turns per metre 5403.00 5402.00 5402.Other .Other .00 5402.00 5402.00 5402.Other yarn.00 54.33.00 .00 5402.5402.03 measuring per single yarn not more than 50 tex ...Of viscose rayon.High tenacity yarn of viscose rayon 5403.33.00 . untwisted or with a twist not exceeding 120 turns per metre 5403..31. partially oriented . single.Of polyesters .Other yarn..00 5402. with a twist 5403.49.41.69.Textured yarn .62. other .00 5402.00 . multiple (folded) or cabled . kg free kg kg free 5% kg kg kg kg 5% 5% 5% 5% kg kg kg 5% 5% 5% kg kg kg 5% 5% 5% (As amended by Act No. including artificial monofilament of less than 67 decitex.Other .39.00 .61..52. single 5403. 1 of 2002 and No.00 5402.Other yarn.Of polyesters ..20.59.Of nylon or other polyamides . measuring per single yarn more than 50 tex ..39.00 . single.Of nylon or other polyamides .Other yarn.00 5402.Of cellulose acetate .32.Of nylon or other polyamides .Of polyesters...00 5402.Of polyesters .Other yarn..00 .Of polyesters. including (folded) or cabled Statistical Unit of Duty Quantity Rate Remarks kg 5% kg kg 5% 5% kg kg kg 5% 5% 5% ..42.. 3 2006) Heading H S Code Description of Goods 5403.. with a twist exceeding 50 turns per metre ....10.Other .Other Artificial filament yarn (other than sewing thread).43. not put up for retail sale.Of nylon or other polyamides.

Other woven fabrics.Fabrics specified in Note 9 to Section XI .41..10.20..Other Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm..04.10. ..Mosquito and fruit tree netting .30.Mosquito and fruit tree netting kg kg 15% 15% m2 m2 free 15% m2 m2 free 15% m2 m2 free 15% m2 free H S Code Description of Goods Statistical Unit of Duty Quantity Rate Remarks ..49. strip and the like (for example.41..Woven fabrics obtained from strip or the like .04 54.00 .Synthetic filament yarn .Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters .10 5407.07 5407.00 .90.. kg kg kg 5% 5% 5% kg kg kg 15% 15% 15% 54.90 5407.10. artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm.Monofilament 5404.20.Unbleached or bleached .10 5407. artificial straw) of artificial textile materials of an apparent width not exceeding 5mm.54.Other monofilament 5405.00 .90 5407. strip and the like (for example. 54.42..Other .Artificial filament yarn Woven fabrics of synthetic filament yarn.00. containing 85% or more by weight of filaments of nylon or other polyamides .90 5407.20.10.00 54.10 Heading Man-made filament yarn (other than sewing thread)..10 5407.. put up for retail sale.00 .Mosquito and fruit tree netting .Other ...06 5406.05 5403.00 5406. 5404...Of cellulose acetate 5403.00 .. ..00 Artificialcross-sectional of 67 decitex or more and of which dimension exceeds 1mm.Mosquito and fruit tree netting .Of viscose rayon 5403..Other ..30. including woven fabrics obtained from materials of heading No.

..71.Mosquito and fruit tree netting 5407...71.Other .52..52.71.Of yarns of different colours 5407.Unbleached or bleached 5407..90 .Mosquito and fruit tree netting 5407.69.00 .Other ...Other .Mosquito and fruit tree netting 5407...90 .5407.90 . containing 85% or more by weight of synthetic filaments .44.Dyed 5407.90 .10 .Other ..72.Other ...Printed 5407.90 .10 .72..20 .....61..Mosquito and fruit tree netting 5407.Mosquito and fruit tree netting 5407...Unbleached or bleached 5407...Dyed 5407.54..Other .10 .10 ...43.00 ...53..44. containing 85% or more by weight of polyester filaments 5407...Of yarns of different colours 5407.Printed 5407.90 .Other woven fabrics.Mosquito and fruit tree netting 5407..Other . containing 85% or more by weight of textured polyester filaments ..90 ...51..41.10 ..Containing 85% or more by weight of non-textured polyester filaments 5407.Mosquito and fruit tree netting 5407..Other woven fabrics.Dyed 5407..Fabric exceeding 300mm in width 5407.43.Other .Other ..Other ..Of yarns of different colours m2 m2 m2 m2 m2 m2 m2 15% free 15% free 15% free 15% m2 m2 m2 m2 m2 m2 m2 m2 free 15% free 15% free 15% free 15% m2 15% m2 15% m2 m2 m2 m2 m2 m2 free 15% 15% free 15% 15% .54.10 .Other woven fabrics.10 ..51.90 .Mosquito and fruit tree netting 5407.90 ..Mosquito and fruit tree netting 5407..10 .72.90 ...42.Fabric exceeding 300mm in width 5407..20 ...10 ...53.42...Other ..

width ...10 .20 .91.10 .Unbleached or bleached 5407.84.82....83.Other woven fabrics.90 . mixed mainly or solely with cotton .Dyed 5407.10 .Other ..20 .10 ..20 ...92......91.10 ..10 .73.91..20 .81..74.Mosquito and fruit tree netting 5407.10 ....Mosquito and fruit tree netting 5407..Unbleached or bleached 5407..82.73..90 ..90 .Fabric exceeding 300mm in width 5407.83.. containing less than 85% by weight of synthetic filaments.92..Printed 5407..Fabric exceeding 300mm in Statistical Unit of Duty Quantity Rate Remarks 15% m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 free 15% 15% free 15% 15% free 15% 15% free 15% 15% m2 m2 m2 m2 m2 free 15% 15% free 15% .Fabric exceeding 300mm in width 5407.Other .Mosquito and fruit tree netting 5407.20 .Other ...81..Other .81.84.Fabric exceeding 300mm in width 5407..90 .74..74..Other woven fabrics ..90 .Other .Fabric exceeding 300mm in width Heading m2 m2 m2 m2 m2 free 15% 15% free 15% H S Code Description of Goods 5407..20 .Other ...73..Of yarns of different colours 5407.Printed 5407...Fabric exceeding 300mm in 5407.Fabric exceeding 300mm in width 5407.Other ...90 .84..Mosquito and fruit tree netting 5407..20 .Fabric exceeding 300mm in width 5407.82..Mosquito and fruit tree netting 5407.90 ..20 .Dyed 5407.Mosquito and fruit tree netting 5407...Mosquito and fruit tree netting 5407...5407.Mosquito and fruit tree netting 5407.10 .....83..

..20 ...90 ..10.23.Woven fabrics obtained from high tenacity yarn of viscose rayon 5408. containing 85% or more by weight of artificial filament or strip or the like .10 .20 .......90 .Other .22.Fabric exceeding 300mm in width 5408. including woven fabrics obtained from materials of heading No..Fabric exceeding 300mm in width 5408.10 .10 .93.10 .10 . 54.93..20 ..20 ....Dyed 5408.Other ...Unbleached or bleached 5408.Other .Of yarns of different colours 5407..22.Fabric exceeding 300mm in width 5407..Fabric exceeding 300m in width m2 m2 m2 m2 m2 m2 m2 15% free 15% 15% free 15% 15% m2 m2 free 15% Heading H S Code Description of Goods 5408.23.24.Of yarns of different colours 5408..90 .Mosquito and fruit tree netting 5408.22.20 .20 .Fabric exceeding 300mm in width 5407.94..10 .10.Mosquito and fruit tree netting 5408....94.Printed 5407.Other Woven fabrics of artificial filament yarn.24...21...Other .10.92.21. ....93...90 .54..Mosquito and fruit tree netting 5407.10 .2390 ....90 .Mosquito and fruit tree netting 5407.Printed 5408.Other .Other ..Fabric exceeding 300mm in width 5408.90 .20 ..94..21.Mosquito and fruit tree netting 5408.Mosquito and fruit tree netting 5408.Other woven fabrics.Mosquito and fruit tree netting 5408.08 width 5407...Fabric exceeding 300mm in Statistical Unit of Duty Quantity Rate Remarks 15% m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 free 15% 15% free 15% 15% free 15% 15% free 15% .05.

32.90 .33.31.Other .20..34...10 ....31.00 . Measuring per filament less than 67 decitex...10. Synthetic filament two only.width 5408. Tow of a length not exceeding 2m is to be classified in heading 55..03 or 55..Other .Fabric exceeding 300mm in width 5408..32..30.Of nylon or other polyamides 5501. 55. 1 of 2002) m2 15% m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 free 15% 15% free 15% 15% free 15% 15% free 15% 15% CHAPTER 55 Man-made staple fibres Notes 1.Of polyesters 5501. Twist less than 5 turns per metre.Other woven fabrics .20 .90 ..00 ..Fabric exceeding 300mm in width 5408. 5501..Other (As amended by No. (As amended by Act No..01 Description of Goods Synthetic filament tow.90 .04.34.00 ..Mosquito and fruit tree netting 5408..10 .02 apply to man-made filament tow consisting of parallel filaments of a uniform length equal to the length of the tow....24..33..Printed 5408.Dyed 5408.Fabric exceeding 300mm in width 5408.20 .Of yarns of different colours 5408. Heading 55.10 . that is to say be incapable of being stretched by more than 100% of its length (e) Total measurement of tow more than 20 000 decitex..31.Unbleached or bleached 5408..34..33.20 . 1 of 2002) Heading.Acrylic or modacrylic H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% 5% free .Mosquito and fruit tree netting 5408..32.90 ...Other .90 .Mosquito and fruit tree netting 5408. the tow must be drawn.Other . meeting the following specifications (a) (b) (c) (d) Length of tow exceeding 2m.20 ..01 and 55.Fabric exceeding 300mm in width 5408.Mosquito and fruit tree netting 5408.10 .

Sewing thread of man-made staple fibres. whether or not put up for retail sale.Single yarn 5509.10.00 .Containing 85% or more by weight of staple fibres of nylon or other polyamides 5509.20.10.Other 5502. 5508.40.00 .Of nylon or other polyamides 5503.10.00 .90. combed or otherwise processed for spinning.04 55. carded combed or otherwise processed for spinning.00 .30. 5503.Of viscose rayon 5504.00 .00.Of polypropylene 5503.09 Heading.30.Of polyester 5506.00 .Acrylic or modacrylic 5506.10.07 55.20.Other 5507.00 .Of polyesters 5503.06 55.00 .00 .Other Waste (including noils.11.Containing 85% or more by H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% .00 . not put up for retail sale.00.00 .Of synthetic staple fibres 5508.Of artificial fibres Synthetic staple fibres.20.02 55.00 .10.00 Artificial filament tow.12.00 .90. combed or otherwise processed for spinning. Description of Goods . kg kg 5% 5% kg kg kg kg kg 5% 5% free 5% 5% kg kg 5% 5% kg kg free free kg kg kg kg kg 5% 5% 5% 5% 5% kg kg 15% 15% 55. 5506.Acrylic or modacrylic 5503.08 5501. not carded.00 . 5504.90.05 55...Of artificial staple fibres Yarn (other than sewing thread) of synthetic staple fibres. Synthetic staple fibres. combed or otherwise processed for spinning.00 .Of synthetic fibres 5505.00 .Other Artificial staple fibre.00 . not carded.55. 5505.00 .00 Artificial staple fibres.20. yarn waste and garnetted stock) of man-made fibres.03 55.Multiple (folded) or cabled yarn .20. carded.Of nylon or other polyamides 5506.

Multiple (folded) or cabled yarn .Other yarn.22.Single yarn 5509.00 .Other yarn.Multiple (folded) or cabled yarn .Mixed mainly or solely with artificial staple fibres 5509. containing 85% or more by weight of synthetic staple fibre 5509.11.00 ..Other .91.00 ..Mixed mainly or solely with wool or fine animal hair 5509.Containing 85% or more by weight of acrylic or modacrylic staple fibre 5509.69..92.00 .41.Multiple (folded) or cabled yarn .00 .59..12.31.00 .00 .00 .Multiple (folded) or cabled yarn 5510..00 .10 55.00 .Single yarn 5510. mixed mainly or solely with cotton 5510.Mixed mainly or solely with cotton 5509..Yarn..Mixed mainly or solely with cotton 5509.Other yarn Yarn (other than sewing thread) of man-made staple fibres.51.11 weight of polyester staple fibres 5509. mixed mainly or solely with wool or fine animal hair 5510.00 .Mixed mainly or solely with cotton 5509.90.00 .00 .00 Other Yarn (other than sewing thread) of artificial staple fibres..00 .00 ..61. put up for kg kg 5% 5% kg kg 5% 5% kg kg kg kg kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% kg kg kg kg kg 5% 5% 5% 5% 5% .53.20.00 .42.Single yarn 5509.30.Mixed mainly or solely with wool or fine animal hair 5509.Other 5509.00 .99.Containing 85% or more by weight of artificial staple fibres 5510.00 ...00 .00 .52...55. not put up for retail sale. .Single yarn 5509.Other yarn.Other yarn 5509.21. of polyester staple fibres 5509.Mixed mainly or solely with wool or fine animal hair 5509.62.32.....

Unbleached or bleached 5512.Other Woven fabrics of synthetic staple fibres.00 .Of polyester staple fibres..00 .Of synthetic staple fibres.Unbleached or bleached 5512. containing 85% or more by weight of such fibres Heading kg 15% 55..Other .29. mixed mainly or solely with cotton. containing less than 85% by weight of such fibres 5511.19. containing 85% or more by weight of synthetic staple fibres.22.Other woven fabrics of polyester Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% m2 m2 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 15% 15% m2 Kg m2 m2 m2 15% * 15% 15% 15% .Containing 85% or more by weight of acrylic or modacrylic staple fibres 5512.Other woven fabrics of polyester staple fibres 5513. .00 . including cross twill.00 .12 55. of polyester staple fibres 5513.11..10..00 .00 ..Of polyester staple fibres.00 ..Other .Containing 85% or more by weight of polyester staple fibres 5512.12.00 . plain weave 5513.91.retail sale.3-thread 4-thread twill.Other 5513. of a weight not exceeding 170g/m2.Other 5512.11.00 .. plain weave 5513.90 -..13 H S Code Description of Goods 5511. ..19. containing less than 85% by weight or such fibres.Of synthetic staple fibres. 5511. of polyester staple fibres 5513.00 .00 ...00 .30.00 .20.21.21.99.00 .Unbleached or bleached 5512.13. including cross twill.Of artificial staple fibres Woven fabrics of synthetic staple fibres..Unbleached or bleached 5513.23.3-thread or 4-thread twill.00 .

42.43.31.3-thread 4-thread twill.29...Other 5513..00 5514.Other woven fabrics .39. including cross twill of polyester staple fibres 5513.00 55... of polyester staple fibres * 25% or K7.29.3-thread or 4-thread twill.13.00 .00 . m2 including cross twill..41. .00 5513.00 5514...32.00 .12.Other woven fabrics of polyester m2 staple fibres .90 . of polyester staple fibres 15% .Other woven fabrics of polyester m2 staple fibres 15% .Other woven fabrics m2 Woven fabrics of synthetic staple fibres.00 5514.Of polyester staple fibres.49.00 Statistical Unit of Duty Description of Goods Quantity Rate Remarks 15% ..Other woven fabrics 5513.Other 5513.00 . containing less than 85% by weight of such fibres.Of polyester staple fibres.14 5514.33.staple fibres ..10 Of polyester staple fibres imported for further processing in the textile industry 5513.Other woven fabrics 5513. 3 of 2006) kg kg m2 m2 m2 Free * 15% 15% 15% kg kg m2 m2 Free * 15% 15% Heading H S Code 5513.11.19..90 .39. plain weave 5513.Unbleached or bleached 15% . plain weave 5513.3-thread or 4-thread twill.000 per kg whichever is greater (As amended by Act No..Of polyester staple fibres.00 . including cross twill. mixed mainly or solely with cotton. of a weight exceeding 170g/m2.10 --.Other woven fabrics of polyester staple fibres . plain m2 weave 15% .Of polyester staple fibres imported for further processing in the textile industry 5513..

Of polyester staple fibres..00 .23.00 .00 .00 .3-thread or 4-thread twill. ..00 .22..00 .Other .00 .00 .42. including cross twill.Other woven fabrics of polyester staple fibres 5514.Other woven fabrics of polyester staple fibres 5514.55.3-thread or 4-thread twill.00 .00 ..41.00 .. plain weave 5514. of polyester staple fibres 5514.32.21.Other woven fabrics . plain weave 5514.Printed 5514.Of acrylic or modacrylic staple fibres 5515. including cross twill.Mixed mainly or solely with man-made filaments 5515.11.00 .. H S Code Description of Goods 5515.00 .Mixed mainly or solely with wool or fine animal hair 5515.00 .Mixed mainly or solely with man-made filaments m2 m2 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 15% Heading No.00 .Other woven fabrics of polyester staple fibres 5514. including cross twill.19. plain weave 5514. of polyester staple fibres 5514.31.15 .Of polyester staple fibres..Mixed mainly or solely with viscose rayon staple fibres 5515.Of polyester staple fibres 5515...Mixed mainly or solely with Statistical Unit of Duty Quantity Rate Remarks 15% m2 ...Of polyester staple fibres..49.12.22.00 .00 ..Other woven fabrics Other woven fabrics of synthetic staple fibres.33..21.Other woven fabrics .00 .43.Of yarns of different colours 5514.39. of polyester staple fibres 5514.3-thread or 4-thread twill..29.Dyed 5514..13...

92.93.Of yarns of different colours 5516.Dyed 5516.00 . 9 of 1997 and No. mixed mainly or solely with cotton 5516..91.23...Dyed 5516.. ..41.00 .Printed .Containing 85% or more by weight of artificial staple fibres 5516.00 .00 .00 .Printed .44. 3 of 2000) .13.00 .Containing less than 85% by weight or artificial staple fibres.Other 5516..00 .00 .Dyed 5516.92.Other Woven fabrics of artificial staple fibres.Unbleached or bleached 5516.42.32..Printed .34..00 ..00 .00 .00 ..Mixed mainly or solely with man-made filaments 5515..00 .Of yarns of different colours 5516.99.33.24...Mixed mainly or solely with wool or fine animal hair 5515..14.55...Other woven fabrics 5515.Containing less than 85% by weight of artificial staple fibres.00 .94.22.00 .00 . mixed mainly or solely with man-made filaments 5516.12..Dyed 5516.21.Unbleached or bleached 5516..16 wool or fine-animal hair 5515.00 ...00 .29.Containing less than 85% by weight of artificial staple fibres.00 .00 .91.Unbleached or bleached 5516.Other .Of yarns of different colours 5516....43.Of yarns of different colours 5516.00 .11.00 ..Unbleached or bleached 5516.Dyed 5516.Printed m2 m2 m2 m2 15% 15% 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 m2 m2 15% 15% 15% 15% m2 m2 m2 m2 m2 m2 m2 m2 15% 15% 15% 15% 15% 15% 15% 15% (As amended by Act No.31.Printed .Unbleached or bleached 5516.00 .00 . mixed mainly or solely with wool or fine animal hair 5516.Of yarns or different colours 5516.

10 of wadding --.CHAPTER 56 Wadding. cover (a) Felt impregnated. or Plates. coated or covered with substances or preparations (for example. Headings 56.03 cover respectively felt and nonwovens. or strip or the like of heading 54. not exceeding 5mm in length (flock). fabric softeners of heading No. perfumes or cosmetics of Chapter 33. creams or similar preparations of heading 34.03 also includes nonwovens in which plastics or rubber forms the bonding substance. on a backing of felt or nonwovens (heading 68.15). 5601. Heading 56. 4. covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). (d) Agglomerated or reconstituted mica. sheets or strips of cellular plastics or cellular rubber combined with felt or nonwovens. textile dust and mill neps. (As amended by Act No. textile fibres. (b) (c) Nonwovens. (c) Natural or artificial abrasive powder or grain. (b) Textile products of heading 58. 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).04 or 54.02 and 56. coated.02 and 56. 2. 1 of 2002) Heading 56. however.01 Description of Goods Wadding of textile materials and articles thereof. on a backing of felt or nonwovens (heading 68.09) where the textile material is present merely as a carrying medium. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by stitching-bonding process using fibres from the web itself. polishes. napkins.03 do not.04 does not cover textile yarn. .10. felt and nonwovens.05. impregnated. where the textile is present merely for reinforcing purposes (Chapter 39 or 40). for the purpose of this provision.Sanitary towels and tampoons. soaps or detergents of heading No. cordage.05).Sanitary towel and tampons --.Napkins and napkin liners for H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 15% . coated. or entirely coated or covered on both sides with such materials. either completely embedded in plastics or rubber. or (e) Metal foil on a backing of felt or nonwovens (Section XV). containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40). impregnated. special yarns. No account is taken of whether the plastics or rubber existed in liquid or solid form at the time they were combined with textile material. no account should be taken of any resulting change of colour. 3.05. twine. in which the impregnation. covered or laminated with plastics or rubber. 38. ropes and cables and articles thereof Notes 1. This Chapter does not cover (a) Wadding. 34. Headings 56.01. coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55).11. Heading 56. and napkin liners for babies and similar sanitary articles. felt or nonwovens.

Weighing more than 25g/m2 but not more than 70g/m2 5603.. coated.00 .Other 5601.05.14.93.12.21.Weighing more than 150g/m2 Rubber thread and cord.Weighing more than 70g/m2 but not more than 150g/m2 5603..00 .00 ..Textile flock and dust and mill neps Felt.02 5601. textile covered Statistical Unit of Duty Quantity Rate Remarks 25% m2 m m 2 2 25% 25% m 2 25% m 2 25% m m 2 2 25% 25% m 2 25% m 2 25% kg 25% .00 .56. whether or not impregnated. covered or laminated 5602.10.29.30.00 .21.11.10..90 babies --.3 of 2006) Heading 56.92. 54. 5604. impregnated. whether or not impregnated. textile covered.Of other textile materials kg kg kg kg kg 15% 15% 15% 15% 15% m2 25% m2 m2 25% 15% (As amended by Act No.Weighing more than 25g/m2 but not more than 70g/m2 5603. not impregnated..00 .Weighing more than 70g/m2 but not more than 150g/m2 5603.00 . coated.29.22..00 . covered or laminated.00 ..00 ..00 .Needleloom felt and stitch-bonded fibre fabrics .Other Non-wovens.03 56.04 or 54. coated.00 . textile yarn..00 ..00 . .00 . covered or sheathed with rubber or plastics.Rubber thread and cord. and strip and the like of heading No..94.90.Of wool or fine animal hair 5602.Other felt..00 .Weighing not more than 25g/m2 5603..Other 5603.Weighing more than 150g/m2 . coated.91. covered or laminated.Of man-made fibres 5601.00 .Of man-made filaments 5603. 5602.13.Of cotton 5601.Weighing not more than 25g/m2 5603.04 H S Code Description of Goods 5602.Other 5601.10.

5604.00. No. not elsewhere specified or included. No. 53. of textile materials.00.Of man-made textile materials 5608. 56.00 Metallised yarn.09 H S Code Description of Goods 5607. .00 .00 . and strip and the like of heading No. covered or sheathed with rubber or plastics. 1 of 2002) CHAPTER 57 . whether or not gimped.04 or 54.00 kg 56. strip cordage. loop wale-yarn..00 5607.05.06 5606.Of sisal or other textile fibre of the genus Agave .05. whether or not plaited or braided and whether or not impregnated. impregnated or coated 5604. Statistical Unit of Quantity kg kg kg Duty Rate Remarks 25% 25% 25% kg kg kg kg 25% 25% 25% 25% (As amended by Act No.90. cordage or rope. . rope and tables.49.00 5607.00 . combined with metal in the form of thread..Other 56.Of jute or other textile bast fibre of heading No.00.1 of 1998.20.. ropeheading No.Of abaca (Manila hemp or Musa textiles Nee) or other hard (leaf) fibre .00 .00 5607. Gimped yarn.Other Knotted netting of twine.Made up fishing nets 5608.00 Articles of yarn. of nylon or other polyamide or of viscose rayon.03 .05. coated.Of other synthetic fibres 5607.11.Binder or baler twine .30.High tenacity yarn of polyesters.05 and gimped horsehair yarn).Of polyethylene or polypropylene kg kg kg kg kg 25% 25% 25% 25% 25% Heading 56.04 or 54. 9 of 1997.29. strip or powder or covered with metal.Other 5607. 54.Other 5608. twine.90. or cables.00 . chenille yarn (including flock chenille yarn).00 .00 .08 56. gimped (other than those of heading No.10. cordage.00 . 54. kg 25% kg kg 25% 25% 25% 56..50.Other .19.4 of 1999 and No.90. or strip or the like of heading No.04 or 54.00 Twine.21.05 5605. 54. being textile yarn.07 5607. made up fishing nets and other made up nets.Other or the like of 5609..

02 5702...59. For the purposes of this Chapter. "Schumacks".00 57.Of wool or fine animal hair . not tufted or flocked. "Karamanie" and similar hand-woven rugs.92.Floor coverings of coconut fibres (coir) .Of man-made textile materials ..Of other textile materials Carpets and other textile floor m2 m2 25% 25% m2 25% m2 25% m2 m2 m2 25% 25% 25% m2 m2 m2 25% 25% 25% m2 m2 m2 25% 25% 25% m2 m2 m2 25% 25% 25% .10.00 5702.41.52. .. of pile construction. the term "carpets and other textile floor coverings" means floor covering 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.Other.00 57.Of wool or fine animal hair . This Chapter does not cover floor covering underlays.Other.39. whether or not made up I in.Of other textile materials .00 5702.32. "Schumacks"...Of other textile materials ..91.Of wool or fine animal hair .00 5702.51.90. Karamanie" and similar hand-woven rugs . including "Kelem".Of man-made textile materials .Carpets and other textile floor coverings Notes 1.Of man-made textile materials ..99.49. Statistical Unit of Duty Remarks Quantity Rate Heading H S Code 57.00 5702.00 5701.00 5702.00 5702.Of wool or fine animal hair .03 Description of Goods Carpets and other textile floor coverings.42.Of man-made textile materials .10. not made up .00 5702.20.. whether or not made up.Of other textile materials Carpets and other textile floor coverings."Kelem".31.Other. of pile construction.00 5702.00 5702. not of pile construction. woven.. .00 5702.Of wool or fine animal hair .00 5702. 2.Other.. made up . not of pile construction. made up . knotted.01 5701.00 5702..00 5702. not made up .Of other textile materials .

embroidery Notes 1. a complete turn or more to form loops through which weft threads pass. 3. of felt. . Heading 58.00 5703. In heading 58. of heading 56. this Chapter also includes articles made of metal thread and of a kind used in apparel. covered or laminated. For the purposes of heading 58.05). at which stage they have no pile standing up. For the purposes of heading 58. 2. or to other goods of Chapter 59.00 coverings. Heading 58. 6. tufted textile fabrics. 5. . tufted. as furnishing fabrics or for similar purposes.00 5703. whether woven as such or cut from wider pieces. provided with selvedges (woven.00 5703.00 57.04 does not apply to knotted net fabrics of twine. (b) Tubular woven fabrics of a flattened width not exceeding 30cm.01 also includes woven weft pile fabrics which have not yet had the floats cut. The heading does not apply to needlework tapestry (heading 58.06.10.Tiles.10.Of nylon or other polyamides . m2 m2 m2 m2 25% 25% 25% 25% m 2 25% m2 m2 25% 25% (As amended by Act No.03.3m2 .10.20. the expression "narrow woven fabrics" means (a) Woven fabrics of a width not exceeding 40cm.05 5704. trimmings.Of other man-made textile materials .Other Other carpets and other textile floor coverings. 4.90. tapestries.08. having a maximum surface area of 0. the expression "embroidery" means inter alia embroidery with metal or glass thread on a visible ground of the textile fabric. beads or ornamental motifs of textile or other materials.30.00 57. (As amended by Act No.90. impregnated. whether or not made up. In addition to the products of heading 58.Of wool or fine animal hair . Narrow woven fabrics with woven fringes are to be classified in heading 58. "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. and sewn appliqué work of sequins.09. lace. 9 of 1997) CHAPTER 58 Special woven fabrics. coated.04 5704. 7.08. not tufted or flocked.Of other textile materials Carpets and other textile floor coverings.00. whether or not made up. and (c) Bias binding with folded edges. whether or not made up. gummed or otherwise made) on both edges. cordage or rope. 1 of 2002) Heading H S Code Description of Goods Statistical Unit of Duty Quantity Rate Remarks . This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59. of a width when unfolded not exceeding 30cm.5703.00 5705.

36.35. unbleached 5803.02 5802. other than fabrics of heading No...90.11. tufted textile fabrics..Other weft pile fabrics .33.Terry toweling and similar woven terry fabrics.00 Heading Woven pile fabrics and chenille fabrics.Other.Cut corduroy .Unbleached .00 5801..Mosquito and fruit tree netting 5803.25.10 .02 or 58. ...Tufted textile fabrics Gauze.21.90..Chenille fabrics .00 5801.Other .00 5801. other than narrow fabrics of heading No.06.57.58..26.06.03 H S Code Description of Goods 5802. other textile materials 5802. unbleached 5803..10.Of other textile materials Terry toweling and similar woven terry fabrics.00 ..Other weft pile fabrics . épinglé (uncut) .00 5802.Of wool or fine animal hair .Cut corduroy .22..Of cotton .. ..Warp pile fabrics.Uncut weft pile fabrics .Of other textile materials 5803..58.00 5801.00 5801.03.30.23.00 5801. cut .00 5801. of cotton .20 .00 5801.Warp pile fabrics épinglé (uncut) ..19.Other.00 5801.Warp pile fabrics.90 .Mosquito and fruit tree netting 5803.Uncut weft pile fabrics ..31...Terry toweling and similar woven terry fabrics..90 .90.00 .00 5801.06.32.90. other than products of heading No.10 . .10.Warp pile fabrics.10.Of man-made fibres ..00 5801..10.. cut .00 5801.20.24.Of cotton 5803.00 5801.01 5801.58.Other Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% . 58.00 58... other than narrow fabrics of heading No.Chenille fabrics .20 ...Other m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg 25% 25% 58.34.

Of other textile materials .08 Narrow woven fabrics.07..10. other than fabrics of heading 60.06. Beauvais and the like. . other than knitted or crocheted.05 58.21. narrow fabrics consisting of warp without weft assembled by mean of an adhesive (bolducs)...90. tassels.Of man-made fibre .00. not including woven. not embroidered.00 5804. in strips or cut to shape or size.00 5806. .04 5804.. whether or not made up.00 58.00 58. badges and similar articles of textile materials. pompons and similar articles. in strips or in motifs.58..06 5806. and needle-worked tapestries (for example.40.00 Tulles and other net fabrics.Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Labels.Of other textile materials . Flanders. ornamental trimmings in the piece.00 5804.31.Hand-made lace Hand-woven tapestries of the type Gobelins.02 to 60.Other woven fabrics .32.Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics .00 5807.00 5806. other than goods of heading No. in the piece. without embroidery. knitted or crocheted fabrics. Aubusson. lace in the piece.Other Braids in the piece.Other woven fabrics.Woven .00 5806. containing by weight 50% or more of elastomeric yarn or rubber thread .00 5805.00 5804.39.00 5806.Tulles and other net fabrics .00 5806. petit point.10.07 5807.Of man-made fibre .10.30. . cross stitch).Mechanically made lace .29. m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 58.Of cotton .20. kg 5% kg 25% kg kg kg kg 25% 15% 25% 25% kg kg 25% 25% Heading H S Code Description of Goods Statistical Unit of Duty Quantity Rate Remarks .58.

without fracturing. covered or laminated textile fabrics. 3. Heading 59. for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 58. Products which cannot.08 and the knitted or crocheted fabrics of heading 60.06. m2 25% m2 m2 m2 m2 25% 25% 25% 25% (As amended by Act No. coated. 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).Braids in the piece 5808. . 56. Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material. coated.10. the braids and ornamental trimmings in the piece of heading 58..Of cotton . covered or laminated with plastics.00 5811. coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55.Other 5809. other than embroidery of heading No.Embroidery without visible ground . of heading 56.58.02 to 60. in strips or in motifs.00 . or Textile products or heading 58.00 . other than (1) (2) (3) (4) (5) (6) Fabrics in which the impregnation. composed of one or more layers of textile materials assembled with padding by stitching or other wise. combined with textile fabric. 9 of 1997. of a kind used in apparel. coated. whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular). 58 or 60).05. sheets or strips of cellular plastics. be bent manually around a cylinder of a diameter of 7mm.Of other textile materials Quilted textile products in the piece.00 58.00 Embroidery in the piece. Fabrics partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55.06 2.11.90.09 5808.99. at a temperature between 10 degrees celsius and 30 degrees celsius (usually Chapter 39).92.Other embroidery . 1 of 2002) CHAPTER 59 Impregnated.91.. No. Plates.11 5810. where the textile fabric is present merely for reinforcing purposes (Chapter 39). For the purposes of heading 59.05.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading No. Except where the context otherwise requires..Of man-made fibres . kg kg m2 25% 25% 25% 58.03 applies to (a) Textile fabrics. strip or the like.10.00.03 and 58. for the purpose of this provision. of a width of not less than 45cm. consisting of a textile surface which has been fixed on a backing or has been treated on the .00 5810. suitable for wall or ceiling decoration.10. textile articles of a kind suitable for Industrial use Notes 1. the expression "textile wall coverings" applies to products in rolls.00 5810.04. covered or sheathed with plastics. 58 or 60). 58.00. account should be taken of any resulting change of colour. as furnishing fabrics or for similar purposes not elsewhere specified or included. 3 of 2000 and No. impregnated.10 5810. (b) Fabrics made from yarn. impregnated.

(i) Weighing not more than 1500g/m2. This heading does not. (i) . apply to plates. (b) Fabrics made from yarn.07 does not apply to (a) Fabrics in which the impregnation. which do not fall in any other heading of Section XI (a) Textile products in the piece. (f) Natural or artificial abrasive powder or grain. 6. coated.11 applies to the following goods.08 to 59. including narrow fabrics made of velvet impregnated with rubber. imitation pile fabrics remain classified in this heading. no account should be taken of any resulting change or colour. This heading does not.10 does not apply to (a) Transmission or conveyor belting.08). irrespective of their weight per square metre. (vi) Cords. (g) Agglomerated or reconstituted mica. Heading 59. (c) Fabrics composed of parallel textile yarns agglomerated with rubber. however. where the textile fabric is present merely for reinforcing purposes (Chapter 40). impregnated or reinforced with metal.14) or on a textile backing (generally heading 59. of a kind used for technical purposes. leather or other material. coated. (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances. combined with textile fabric.11. For the purposes of heading 59. of a kind used in industry as packing or lubricating materials. (iii) Straining cloth of a kind used in oil presses or the like. braids and the like. covered or sheathed with rubber.14). coated. of a kind used for card clothing. strip or the like. or textile products of heading 58. covered or sheathed with rubber (heading 40. impregnated. 4. whether or not coated. dust. (b) (c) Fabrics painted with designs (other than painted canvas being theatrical scenery. of textile materials. or (h) Metal foil on a backing of textile fabrics (Section XV). (v) Textile fabrics reinforced with metal. 58 or 60). 5. Heading 59. whether or not felted. apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48. and similar fabrics of a kind used for other technical purposes.10). covered or laminated with rubber. however. of a thickness of less than 3mm. 7. for the purpose of this provision. coated.06. powdered cork or the like and bearing designs resulting from these treatments. coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55. studio back-cloths or the like. of a kind used in machinery or for other technical purposes. of textile material or of human hair. however. for covering weaving spindles (weaving beams). or (ii) Weighing more than 1500g/m2 and containing more than 50% by weight of textile material. covered or laminated with rubber or made from textile yarn or cord impregnated. the following only Textile fabrics. (e) Wood veneered on a backing of textile fabrics (heading 44. (iv) Flat woven textile fabrics with multiple warp or weft. Heading 59.07).04. felt and felt-lined woven fabrics. on a backing of textile fabrics (heading 68.05). coated. Fabrics partially covered with flock. sheets or strip of cellular rubber. covered or laminated with rubber. (ii) Bolting cloth.back (impregnated or coated to permit pasting). or (b) Transmission or conveyor belts or belting of textile fabric impregnated. of heading 56. impregnated or coated. on a backing of textile fabrics (heading 68. cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59. the expression "rubberised textile fabrics" means (a) Textile fabrics impregnated.10).

00 5902. of a kind used for the outer covers of books or the like..10.90.20.10..(b) Textile articles (other than those of heading 59.Textile fabrics coated with gum or amylaceous substances.. 1 of 2002) Heading H S Code 59..10 . of a kind used in paper-making or similar machines (for example. .10.90. . polishing discs and other machinery parts).10) of a kind used for technical purposes (for example.Other 5903.90.Imitation leather 5903.For book binding 5903.00 5902.00 5901.Imitation leather 5903.02 5902.02. (As amended by Act No.90 Other .90. tracing cloth..20. buckram and similar stiffened textile fabrics of a kind used for hat foundations. . textile fabrics and felts..20 . for pulp or asbestos-cement). coated.For book binding 5903.20 .00 59.With polyurethane 5903.00 59.03 5903. covered or laminated with plastics. 3 of 2006) Heading H S Code Description of Goods 5903..Other .20.90 .10..08 to 59.20.Other Statistical Unit of Duty Quantity Rate Remarks kg 25% kg kg kg kg kg kg 5% 25% 25% 5% 25% 25% .10 5903. endless or fitted with linking devices.. of a kind used for the outer covers of .10..Other Tyre cord fabric of high tenacity yarn of nylon or other polyamides. prepared painting canvas.20 Description of Goods Textile fabrics coated with gum or amylaceous substances.90.Imitation leather Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% kg kg kg 5% 5% 5% kg kg 5% free (As amended by Act No.With poly(vinyl chloride) . polyesters or viscose rayon. gaskets.Other Textile fabrics impregnated..Of polyesters .. other than those of heading No.90 . washers. 59..books or the like ..01 5901..10 .For book binding .Of nylon or other polyamides ..

Other kg Textile wicks.04 59.09 Linoleum.. 5904.00.Other 5906..99.02.00. whether or not impregnated.00.Linoleum kg . of textile material. lighters.90.10 Transmission or conveyor belts or belting. other than those of heading No.Lamp wick kg 5908..00.Candle wick kg 5908.Painted canvas being theatrical kg scenery. 15% 15% 25% 5% 15% 15% 25% 15% 25% 25% 25% 5% 59.05 59.07 59. 5907.10 . 5910.08 59.00.Other 59. candles or the like.00 .00 .Other kg Textile fabrics otherwise impregnated.Other kg and similar textile tubing.Other kg 5905.91.90 .. whether or not impregnated. woven.00 .. whether or not cut to shape..59. coated or covered.06 59.00.10 .00 . with 5909.00 Textile wall coverings kg Rubberised textile fabrics. coated... 5908.. whether or not cut to shape.20 . covered or laminated with plastics.. Incandescent gas mantles and tubular knitted gas mantle fabric thereof. 5906.Adhesive tape of a width not kg exceeding 20cm .00 Textile hosepipingamour or accessories of other kg or without lining. studio back-cloths or the like. plaited or knitted for lamps.10.90 . floor coverings consisting of a coating or covering applied on a textile backing. or reinforced with metal or other material. painted canvas being theatrical scenery. materials. studio back-cloths and the like.Knitted or crocheted kg 5906.Conveyor and elevator belts kg and belting Statistical 5% . stoves..10.00 .4.00...00. 5907..00 . 59.

including that of human hair 5911.Bolting cloth.. 1 of 2002) Statistical .Straining cloth of a kind used in oil presses or the like. whether or not made up .07.00 .20 ..Other Unit of Quantity kg Duty Rate Remarks 5% kg 5% kg 5% kg kg kg 5% 5% 5% kg 5% (As amended by Act No.11 H S Code Description of Goods 5910.10. felt and felt-lined woven fabrics. coated. 2.31.00 .Transmission belts and belting Textile products and articles.00 . remain classified in heading 60. or Knitted or crocheted fabrics. 5911.20.04. for covering weaving spindles (weaving beams). 3. knitted or crocheted.00. leather or other material. of a kind used for card clothing. for technical uses. impregnated. specified in Note 7 to this Chapter.40.00 . covered or laminated with rubber. and similar fabrics of a kind used for other technical purposes. of heading 58. coated. 1 of 2002) CHAPTER 60 Knitted or crocheted fabrics Notes 1. 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.32.1. This Chapter also includes fabrics made of metal thread and of a kind used in apparel. badges or similar articles. coated. impregnated. including narrow fabrics made of velvet impregnated with rubber.Textile fabrics. Labels. endless or fitted with linking devices. of a kind used in paper making or similar machines (for example. covered or laminated.90.00 .. This Chapter does not cover (a) (b) (c) Crochet lace of heading 58.Weighing 650g/m2 or more 5911. knitted or crocheted pile fabrics.Weighing less than 650g/m2 5911.Heading 59. covered or laminated. 5911. However. for pulp or asbestos-cement) 5911. of Chapter 59.00 .Textile fabrics and felts. as furnishing fabrics or for similar purposes.. (As amended by Act No.

Unbleached or bleached: . other than those of heading 60.30.24.23.. knitted or crocheted.00 6001.Containing by weight 55 or more of elastomeric arn but not containing rubber thread .00 6003..31.Dyed .Oy ayrns of different colours . other than those of subheading 60.Other .00 6005.90.05 6005.Dyed .Other Knitted or crocheted fabrics of a width exceeding 30cm.29.02 .Of man-made fibres .00 m2 m2 m2 m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% 25% 25% 25% 6005.Unbleached or bleached .03 m2 25% 6003.00 6005.00 Description of Goods Pile fabrics.Of wool or fine animal hair .Of cotton . other than those of heading 60.91.00 6003.00 6005.10. other than those of heading 60.32.. other than those of heading 60.21.Of synthetic fibres .00 6003.Other Other knitted or crocheted fabrics -Of wool or fine animal hair .01 6001.O wool or fine animal hair .00 6005.34.01.20.Of yarns of different colours -Printed .33.10.99.Of other textile materials Knitted or crocheted fabrics of a width not exceeding 30cm.Of cotton: Unit of Quantity Duty Rate Remarks m2 m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% 25% m2 25% 6002.00 6005.Of man-made fibres .40.01 .0 or 60.Of cotton .21.92.-Dyed -.Printed .00 6005.90..90.00 6001.Of cotton .00 6001.00 m2 m2 25% 25% 60.Printed .00 60..22.01 to heading 60.Of yarns of different colours .Looped pile fabrics .Of synthetic fibres: ."Long pile" fabrics .04 .00 6001.00 6003.00 6001.01 -Other Knitted or crocheted fabrics of a width not exceeding 30 cm. containing by weight 5% or more of elastomeric yarn or rubber thread.40. .00 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 60. including "long pile" fabrics and terry fabrics.Of cotton -.10.Other Warp knit fabrics (including those made on gallon knitting machines).Unbleached or bleached .00 6001.10.02 6002. containing by weight 5% or more of clastomeric yarn or rubber thread.00 60.Of artificial fibres: .. -Containing by weight5% or more of elatomeric yarn or rubber thread.Of artificial fibres .Of other textile materials .04 6004.00 6004.00 .22.Heading H S Code 60.00 6005.

06 (As amended by Act No. This Chapter does not cover (a) Goods of heading 62. For the purposes of heading 61.10.90.00 6006.Of synthetic fibres: . (b) Worn clothing or other worn articles of heading 63.00 6005.32.00 6006.03 and 61. or a skirt or divided skirt and trousers).00 6006.00 6006. having neither braces nor bibs. and -One garment designed to cover the lower part of the body and consisting of trousers.Dyed .Unbleached or bleached .43.34. (a) The term "suit" means a set of garments composed of two or three pieces made up. a skirt or a divided skirt.42. in respect of their outer surface. they must also be of the same style and of corresponding or compatible size. This Chapter applies only to made up knitted or crocheted articles. surgical belts. the constituent lower part shall be one pair of trousers or.00 .Unbleached or bleached .21. 2.44.42.09. colour and composition.Of yarns of different colours . knitted or crocheted Notes 1.43.00 6006.00 6006.00 6005. in the case of women's .21).Dyed . trusses or the like (heading 90.Of yarns of different clours .23. in identical fabric and comprising -One suit coat or jacket the outer shell of which.00 6006.Of artificial fibres m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 60. consists of four or more panels. 3.00 6006.00 6005.41.04. or (c) Orthopaedic appliances.. two pairs of trousers or trousers and shorts. these components may have piping (a strip of fabric sewn into the seam) in a different fabric. exclusive of sleeves.Dyed .12.6005.33. designed to cover the upper part of the body.44.22. However.Printed .Printed .00 6006.00 6006. If several separate components to cover the lower part of the body are presented together (for example. 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.00 6006.Of artificial fibres . All of the components of a "suit" must be of the same fabric construction.00 6006.00 6006.90.24.Printed .Unbleached or bleached .31.00 6005.41.Of yarns of different colours .00 6006. 1 of 2002) CHAPTER 61 Articles of apparel and clothing accessories. breeches or shorts (other than swimwear).

it also covers babies' napkins. style and composition whether or not of the same colour. (a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86cm. they also must be of corresponding or . and of waistcoats which may also form a second upper garment. All the components of a "ski ensemble" must be made in a fabric of the same texture. wind-jacket or similar article. a set of garments composed of two or three pieces. put up for retail sale. in addition to sleeves and a collar the ski overall may have pockets or footstraps.08 or 61. prima facie. (b) Articles which are. does not close and has narrow skirts cut in at the hips and hanging down behind. and one pair of trousers whether or not extending above waist-level. and -one to two different garments. whether or not they fulfil all the above conditions -morning dress. or (b) a "ski ensemble". breeches. and comprising -one garment designed to cover the upper part of the body. the jacket of which is relatively short at the front. designed to cover the lower part of the body and consisting of trousers. generally made of black fabric. They consist either of (a) a "ski overall".09). one pair of breeches of one bib and-brace overall.12. of heading 61. they also must be of corresponding or compatible size. bib and brace overalls. possibly with a waistcoat in addition. 6. colour and composition.11 and in other headings of this Chapter are to be classified in heading 61. that is. All of the components of an ensemble must be of the same fabric construction. style. Heading 61. the other garments being considered separately. are identifiable as intended to be worn principally for skiing (cross-country or alpine). by their general appearance and texture. ribbed waistband or other means of tightening at the bottom of the garment. The term "ensemble" does not apply to track suits. 7. shorts (other than swimwear). 61. or ski suits.or girls' suits. wind-cheater.11. closed by a slide fastener (zipper).11.06 do not cover garments with pockets below the waist. comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers. a one-piece garment designed to cover the upper and the lower parts of the body. in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front). 4. 5. For the purposes of heading 61. -evening dress (tailcoat). Heading 61.07.09 does not cover garments with a drawstring. Heading 61. with the exception of pullovers which may form a second upper garment in the sole context of twin sets. dinner jacket suits. 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. with a ribbed waistband or other means of tightening at the bottom of the garment.05 does not cover sleeveless garments. classifiable both in heading 61. "ski suits" means garments or sets of garments which.05 and 61. a skirt or a divided skirt. that is. but has shiny silk or imitation silk lapels. The term "suit" includes the following sets of garments. put up for retail sale and comprising -one garment such as an anorak. or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10cm ´ 10cm. (b) The term "ensemble" means a set of garments (other than suits and articles of heading 61. composed of several pieces made up in identical fabric.12. For the purpose of heading 61. the skirt or divided skirt.

Articles of this Chapter may be made of metal thread. .Of cotton . (As amended by Act No..00 6102. wind-jackets and similar articles. excluding heading 61. cloaks.61. car-coats.00 6101.90.20. are to be classified in heading 61.00 6101. trousers. Garments of this Chapter which cannot be identified as either men's or boy's garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. ensembles.03.04.00 6101. wind-jackets and similar articles. 9. 8. jackets.30.compatible size.Suits . wind-cheaters. and those designed for right over left closure at the front as women's or girls.Of wool or fine animal hair . knitted or crocheted.Of man-made fibres . capes. car-coats.02 6102.20. garments. .13. 1 of 2002) Heading H S Code 61.10.Of synthetic fibres . knitted or crocheted. breeches and shorts (other than swimwear).13 and in other headings of this Chapter. blazers. other than those of heading No. cloaks.Of man-made fibres .Of other textile materials Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg 25% 25% 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg 25% 25% 25% ..00 6103.00 6102. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys garments. capes.10. 10. .00 Description of Goods Men's or boys' overcoats.11. bib and brace overalls.00 61.Of cotton .Of wool or fine animal hair .Of wool or fine animal hair .61.00 61.30.90. anoraks (including ski. knitted or crocheted.12.00 603.Of other textile materials Women's or girls' overcoats. prima facie.19.11.03 6103.jackets).jackets).. classifiable both in heading 61. anoraks (including ski. Garments which are. other than those of heading No. wind-cheaters.Of other textile materials Men's or boys' suits.00 6102. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.01 6101.

jackets.00 6104.00 6103.00 .00 6104.Of cotton .00 6103.Of synthetic fibres .Of artificial fibres .Of cotton ..Jackets and blazers kg kg kg kg 25% 25% 25% 25% Heading No..29. ensembles.00 6103.41.Of wool or fine animal hair .00 6104..12.32.Of other textile materials .....Trousers. H S Code 6103.00 6104.Of other textile materials Statistical Unit of Quantity kg kg kg kg Duty Rate Remarks 25% 25% 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .Of synthetic fibres .Of other textile materials ..41.44.Of cotton ..00 6103. breeches and shorts .Of other textile materials Women's or girls' suits...00 6103.00 6104.00 6103.Of wool or fine animal hair ...39.31..31.49. bib and brace overalls.Of wool or fine animal hair .04 6104. dresses.00 6104..42..Of synthetic fibres .Of wool or fine animal hair .Jackets and blazers .33.00 6104.. .33.13.11..00 6104.23.22..42.00 6103.29. trousers. skirts.Of wool or fine animal hair .39.49. breeches and shorts (other than swimwears) knitted or crocheted.19..00 6104.Of cotton .00 6104.00 6104..21.Of synthetic fibres .Ensembles .00 6103.00 6103.Ensembles .00 6104.23.Dresses .32.Of cotton .43.22..00 Description of Goods .Of wool or fine animal hair .6103.Of wool or fine animal hair .Of synthetic fibres .00 6104.Of other textile materials ..Of cotton .Of synthetic fibres ..Suits ..21...00 61..00 6103.Of synthetic fibres . bib and brace overalls..Of other textile materials .00 6104.00 6104.Of cotton .43.00 6104.Of other textile materials .

00 61.00 6107.Underpants and briefs . briefs.Of other textile materials Men's or boys' underpants.Of synthetic fibres ..59.Of cotton .Of other textile materials .00 6107. Statistical Unit of Duty Quantity Rate Remarks kg kg kg 25% 25% 25% kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% . knitted or crocheted .Of cotton . dressing gowns and similar articles.Skirts and divided skirts .62.00 6104.Of other textile materials Women's or girls' slips. breeches and shorts .19.00 6106...Of cotton .Of man-made fibres .00 6107. knitted or crocheted. dressing gowns and similar articles.00 61.00 6107.08 Description of Goods Women's or girl' blouses.00 6104.Other .07 6107. . nightdresses.Of other textile materials ..92.20. bathrobes.63. knitted or crocheted.00 6104.00 6104..6104.Of man-made fibres .Of cotton .Of cotton ...12. knitted or crocheted.20.90.21.90.05 6105.00 61.Of other textile materials .Of man-made fibres . petticoats.00 6104.Of Cotton .00 6107.52. pyjamas.53... bathrobes.00 6107.00 Heading . bib and brace overalls.00 6105. negliges.10.00 6105.11.06 6106.Of man-made fibres . nightshirts..00 6106.29.00 6107.10.00 6104.. panties. .Of cotton .Nightshirts and pyjamas .00 6107.69. pyjamas. briefs.Of other textile materials kg kg kg kg 25% 25% 25% 25% kg kg kg kg 25% 25% 25% 25% kg kg kg 25% 25% 25% H S Code 61.Of wool or fine animal hair . shirts and shirt-blouses..Trousers..22.Of wool or fine animal hair .91.61.00 6104.Of synthetic fibres ..Of man-made fibres .51.Of other textile materials Men's or boy's shirts..99...

00 61.21..Of man-made fibres 6108. ski suits and swimwear.32.11.00 ...00 .30.Of wool or fine animal hair 6110.31.12 6112...Of synthetic fibres .Men's or boys' swimwear .00 6112. kg kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg 25% 25% kg kg kg 25% 25% 25% Heading H S Code 6111.00 .00 .Of cotton 6109. pullovers.00 .Of other textile materials . singlets and other vests.Other 6108.Of man-made fibres 6108...Of cotton .00 6112.Nightdresses and pyjamas 6108.39. cardigans.39.29.19..Of cotton 6108.Track suits .12.00 6112.Of cotton .11..00 6111.10. .00 .00 .Briefs and panties 6108.10 61.00 .00 .91.Of other textile materials Jerseys.20. knitted or crocheted 6109.12.Of man-made fibres 6108.00 Description of Goods .Ski suits . knitted or crocheted.00 . knitted or crocheted.Of synthetic fibres .00 .Of other textile materials .11 .19.00 6112. ..00 .00 6111.Of synthetic fibres .61.31.00 6112.20.Of other textile materials ...99..00 .00 .92.Slips and petticoats 6108.90.Of wool or fine animal hair .00 --Of Kashmir (cashmere) goats 6110.Other Babies' garments and clothing accessories.Of other textile materials T-shirts..11..90.Of man-made fibres 6108.19..Of other textile materials Statistical Unit of Quantity kg kg kg kg Duty Rate Remarks 25% 25% 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% .09 61.Of other textile materials Track suits. waistcoats and similar articles. knitted or crocheted.00 6111.Of cotton 6108.00 --Of wool 6110.22.Of cotton 6108.10.Of other textile materials .

00 6116.17 Description of Goods Other made up clothing accessories. knitted or crocheted.12.Of synthetic fibres.Of cotton .Of other textile materials .00 6115.Panty hose and tights . kg kg kg kg 25% 25% 25% 25% H S Code 61.Of other textile materials Panty hose. mittens and mitts. measuring per single yarn less than 67 decitex.Impregnated. Other garments.00 . stockings.Women's or girls' swimwear 6112.16 kg kg kg kg 25% 25% 25% 25% 6116.Of other textile materials Gloves.91.59...06 or 59.Of synthetic fibres .93.....92.00 Garments..Of wool or fine animal hair . socks and other hosiery.00 6114. measuring per single yarn less than 67 decitex ... knitted or crocheted parts of garments or of clothing accessories.00 6116.90.Of synthetic fibres . including stockings for varicose veins and footwear without applied soles. Statistical Unit of Duty Quantity Rate Remarks .Of man-made fibres .00 6115.00 6116. . 59.61. . tights. coated or covered with plastics or rubber.93.10.00 kg kg kg kg 25% 25% 25% 25% 6115.10.Of synthetic fibres. .Other .00 6115. knitted or crocheted.30.15 kg kg kg kg 25% 25% 25% 25% 6115.00 6115.Of cotton . measures per single yarn 67 decitex or more . . knitted or crocheted.00 6114.00 Heading .20.00 .00 kg 25% 6116.14 . .00 61. knitted or crocheted.Women's full-length or knee-length hosiery.Other .13 61.Of other textile materials 25% 25% 25% 6114.99.00 61.19.Of other textile materials kg 6113.00.Of Cotton .92. made up of knitted or crocheted fabrics kg heading No.00 6114.Of wool or fine animal hair .Of synthetic fibres kg 6112.11..20..49..41.00 6115.99.03.Of wool or fine animal hair .91.00 6115..07.

00 .03 and 62. whether or not they fulfil all the above conditions -morning dress.20.00 . trusses or the like (heading 90.08) composed of several pieces made up in identical fabric.00 . put up for retail sale. However. This Chapter applies only to made up articles of any textile fabric other than wadding. or (b) Orthopaedic appliances. having neither braces nor bibs. does not close and has narrow skirts cut in at the hips and hanging down behind. mantillas. surgical belts. not knitted or crocheted Notes 1. (a) The term "suit" means a set of garments composed of two or three pieces made up. they must also be of the same style and of corresponding or compatible size.90. in which the jacket is similar in style to an ordinary jacket (thoughperhaps revealing more of other shirt front). the other garments being considered separately. scarves. or a skirt or divided skirt and trousers). two pairs of trousers or trousers and shorts. in the case of women's or girls' suits. and comprising -one garment designed to cover the upper part of the body.80.04. comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers.Parts kg kg kg kg 25% 25% 25% 25% (As amended by Act No.Other accessories 6117. For the purposes of headings 62. 9 of 1997. (b) The term "ensemble" means a set of garments (other than suits and articles of heading 62. and -one garment designed to cover the lower part of the body and consisting of trousers. excluding knitted or crocheted articles (other than those of heading 62. This Chapter does not cover. (a) Worn clothing or other worn articles of heading 63.Ties. No. colour and composition. in identical fabric and comprising. No.Shawls. exclusive of sleeves. the jacket of which is relatively short at the front. -dinner jacket suits. veils and the like 6117.4 of 1999 and No. consists of four or more panels.10. in respect of their outer surface. The term "suit" includes the following sets of garments.21). bow ties and cravats 6117.6117. the constituent lower part shall be one pair of trousers or. but has shiny silk or imitation silk lapels. breeches or shorts (other than swimwear). a skirt or a divided skirt. designed cover the upper part of the body. 1 of 2002) CHAPTER 62 Articles of apparel and clothing accessories. All of the components of a "suit" must be of the same fabric construction.12).09.00 . -one suit coat or jacket the outer shell of which. -evening dress (tailcoat). generally made of black fabric. If several separate components to cover the lower part of the body are presented together (for example. 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.1 of 1998. 2. 3. these components may have piping (a strip of fabric sewn into the seam) in a different fabric. with the exception of . the skirt or divided skirt. mufflers.

wind-jackets and similar articles. sleeveless jacket worn over the overall.09 5. 1 of 2002) Heading H S Code 62. 62. a skirt or a divided skirt.01 Description of Goods Men's or boys' overcoats. or (b) a "ski ensemble".11. closed by a slide fastener (zipper). that is. bib and brace overalls. in addition to sleeves and a collar the ski overall may have pockets or footstraps.13). a one-piece garment to cover the upper and the lower parts of the body. They consist either of (a) a "ski overall". it also covers babies' napkins. Garments which are. of heading 62.09 and in other heading of this Chapter are to be classified in heading 62. 8.09 are to be classified in heading 62. "ski suits" means garments or sets of garments which. car-coats. cloaks. prima facie.09. and -one or two different garments. wind cheaters. of which no side exceeds 60m. Scarves and articles of the scarf type. possible with a waistcoat in addition. 9. 7. (a) The expression "babies" garments and clothing accessories" mean articles for young children of a body height not exceeding 86cm.10 6. 62.waistcoats which may also form a second upper garment. Handkerchiefs of which any side exceeds 60cm are to be classified in heading 62. by their general appearance and texture. The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded. Articles of this Chapter may be made of metal thread. that is. prima facie. These provision do not apply where the cut of the garment clearly indicates that it is designed for one or other of the garments of this Chapter which cannot be identified as either men's or boys' garments or as women's or girls garments are to be classified in heading for women's or girls' garments. put up for retail sale and comprising -one garment such as an anorak. anoraks (including ski-jackets). shorts (other than swimwear). are to be classified as handkerchiefs (heading 62. For the purposes of heading 62.10 and in other headings of this Chapter. are identifiable as intended to be worn principally for skiing (cross-country or alpine). designed to cover the lower part of the body and consisting of trousers. they also must be of corresponding or compatible size. 4. Garments of this Chapter designed for left over right closure at the front shall be regarded as men'sor boys' garments and those designed for right over left closure at the front as women's or girls' garments. Statistical Unit of Duty Quantity Rate Remarks . classifiable both in heading No. square or approximately square. a set of garments composed of two or three pieces. wind-cheater.11. The term "ensemble" does not apply to track suits or ski suits. style. All the components of a "ski ensemble" must be made up in a fabric of the same colour. excluding heading No. and -one pair of trousers whether or not extending above waist-level. breeches. (As amedned by Act No. colour and composition. All of the components of an ensemble must be of the same fabric construction. one pair of breeches or one bib and brace overall. For the purposes of heading 62. they also must be of corresponding or compatible size. wind-jacket or similar article. (b) Articles which are.14. classifiable both in heading 62.

blazers.91. No..99. No.00 .11.00 6202.Of cotton 6203.93. No.Of cotton .Overcoats. 62.13.Of other textile materials . No.Of wool or fine animal hair 6203.Ensembles 6203. . wind-cheaters..00 . No.Of man-made fibres .19. cloaks and similar articles .Of wool or fine animal hair .Of wool of fine animal hair .6201.00 ...00 6201. raincoats. .00 62.00 6202..Of man-made fibres .03 other than those of heading No..00 62.12. cloaks and Daimler articles .99. No.Of wool or fine animal hair 6203.Of synthetic fibres Statistical Unit of Quantity No. 6204...00 . other than those of heading No...Of cotton .00 6201.00 6202. ensembles. capes. No. capes..21. raincoats.11. No.Of cotton . wind-jackets and similar articles.19. trousers.00 6202... No. No.12.Or man-made fibres .. bib and brace overalls.00 6202. No. cloaks.Other . car-coats. No.. No.13.Of other textile materials . No.00 6201.Of other textile materials Women's or girls' overcoats. No.92.00 6201.Other.11. No.Suits No.Of wool or fine animal hair ..00 .23. Duty Rate Remarks 25% 25% 25% 25% 25% 25% .91.00 6202.Of cotton . . anoraks (including ski-jackets)..92. No..03.Of other textile materials Men's or boys' suits. 25% 25% 25% 25% 25% 25% 25% 25% Heading H S Code Description of Goods 6203.00 6201...00 6202.Of other textile materials .Overcoats.Of man-made fibres .19. 25% 25% 25% 25% 25% 25% 25% 25% No. No.93.Of wool or fine animal hair .02 6202. .00 .. car-coats.Of synthetic fibres 6203.12.22. No.00 6201.00 6201. capes. jackets.. breeches and shorts (other than swimwear).

04 6203. bib and brace overalls.32.59.39.33.00 ..Trousers.00 .. No. No..Of artificial fibres 6204.41.33.Of cotton 6204.22.00 . divided skirts.00 .00 . No..00 .Of cotton 6204.49.00 .29.Ensembles 6204.31. No.Of wool or fine animal hair 6204.Of synthetic fibres 6203.. No... No. breeches and shorts (other than swimwear).Of cotton 6204.44. No.. No..Of other textile materials .00 . No.Of other textile materials . No.Of wool or fine animal hair 6204.Of synthetic fibres 6204.19. No. No.Of synthetic fibres 6204. dresses.49..12.Of cotton 6204. No.00 . 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .Of wool or fine animal hair 6204.00 .00 Of synthetic fibres 6204..Skirts and divided skirts 6204.Of synthetic fibres 6203.00 ...Other textile materials ..00 ..00 . No..00 .Jackets and blazers 6204.39...53. No.. 25% 25% 25% 25% No.Of cotton 6203. blazers.Other textile materials Women's or girls' suits.31.. No. bib and brace overalls. breeches and shorts No.00 .. .00 .23. trousers. ensembles.Trousers.Of cotton 6203.29.00 .00 ..Of cotton 6203. skirts.00 .00 . No. No.Of wool or fine animal hair 6203.Of synthetic fibres 6204.Of other textile materials .00 .32.62. No..00 .43.Of cotton 6204. No. No.Suits 6204.51. No.Of other textile materials . 25% 25% 25% 25% 25% No. breeches and shorts 6203.41.42.42..Of other textile materials .00 ..21. jackets.00 .11.00 .Of wool or fine animal hair 6204.00 .00 .52.. No.Dresses 6204.Of wool or fine animal hair 6204..13.43. No. No..Jackets and blazers 6203. bib and brace overalls.00 . No.Of other textile materials . No.00 ..Of synthetic fibres 6204.

No. No. bathrobes.00 6207.22.40.11.00 62. n glig s.90.Nightdresses and pyjamas . 25% 25% 25% 25% 25% 25% 25% 25% No.30.20.Of cotton . No.08 6208.Underpants and briefs .90..Of man-made fibres . slips. No.06 6206. night-shirts. No.21.Of other textile materials Women's or girls' blouses.22. pyjamas.. .Of silk or silk waste .20. briefs.00 6208..00 62. panties.Of other textile materials Men's or boys' singlets and other vests.00 6205.05 6205.00 62.Of synthetic fibres .00 6204.00 6207.Of cotton ...92.. No.30.Of cotton .Of other textile materials .00 Description of Goods .29.19. No.Other . pyjamas.61. briefs. No.63.Of wool or fine animal hair .00 6204. No.00 6207.Of other textile materials . dressing gowns and similar articles. nightdresses.00 6207.Night-shirts and pyjamas..Of cotton .Of cotton .Of other textile materials Men's or boy's shirts.Of man-made fibres . .69.10.99. petticoats.Of wool or fine animal hair . .. No. Duty Rate Remarks 25% 25% 25% 25% 25% 25% 25% 25% No.Of other textile materials Women's or girls' singlets and other vests.. 25% 25% 25% 25% 25% . bathrobes.19. underpants. No. No.. . No.00 62.00 6208. No.00 6207.00 6207.Of man-made fibres .00 6207.00 6206.62..00 6206..29..00 6205. No..00 6204. No. dressing gowns and similar articles.Of wool or fine animal .21.00 6208. No. No.Of cotton .Of cotton .Slips and peticoats .91..Other textile materials Statistical Unit of Quantity No.Of man-made fibres .00 6205. No..Of man-made fibres .. .00 6206. No. shirts and shirt-blouses.00 6208.07 6207. No.11.Of other textile materials .00 6206.10.Heading H S Code 6204. No. 25% 25% 25% 25% 25% No.Of man-made fibres .

07. No. ski suits and swimwear.00 ..Other garments.. 5903. No.Men's or boys' .20. men's or boys .Of other textile materials 25% 25% 25% No.30.00 6211... 5906 or 59..Other garments.10.. 25% 25% No.Of cotton ..00 .20.10.12 Description of Goods Garments.11 .Of man-made fibres .00 .00 6211.Of wool or fine animal hair .92. No.90. No. 56.00 6210.41.10 6210. No.to 6202.00 6211.32.00 6211. 25% 25% 25% No.99.50. 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% .00 6210.00 6211.00 6211.Other men's or boys' garments .00 .Of wool or fine animal hair .62.00 . No.Other garments.Of wool or fine animal hair 6209. of the type described in subheadings 6201..Of other textile materials Babies' garments and clothing accessories. women's or girls' .Other women's or girls' garments Track suits. garters and similar articles and parts thereof. No. No.11. No.00 6211.00 .40. corsets.. No. whether Statistical Unit of Duty Quantity Rate Remarks No. No.Of other textile materials Brassi res.19 . 56.20. 6209.. 56.91. of the type described in subheadings 6202.39.00 62.00 6211.Of cotton .00 6210.Of other textile materials .43.Women's or girls' .Ski suits . braces.Of fabrics of heading No.Of synthetic fibres 6209. No.00 6211.Of man-made fibres 6208. No. made up of fabrics of heading No.31.03 ..Other 6208.00 .02. .Of cotton 6209. other garments.11 6211..49.Of cotton 6208. No.11 to 6201.00 6210.00 6211. No.03.Of man-made fibres .Swimwear . .12.19 .09 .30.02 or 56. girdles. suspenders.42.00 62.33.. 25% 25% 25% 25% Heading H S Code 62.Other garments. No.

10. kg No... veils and the like. kg kg kg kg pair 25% 25% 25% 25% 25% 25% 25% 25% 25% kg kg 25% 25% .Other Ties.90 .13 6213.10...10 .. No.Of cotton . kg kg kg 25% 25% 25% 25% 25% 25% 25% No.Of wool or fine animal hair .00 62....Weighing not more than 340g each .Of other textile materials Shawls.Weighing not more than 340g each 6214.00 6212. parts of garments or clothing accessories.00 6213.Other .20. . Other made up clothing accessories.Brassi res .17 H S Code Description of Goods 6214.90 .Of other textile materials 6216.. 62. kg No.Of other textile materials 6214.Of man-made fibres 6215.20.Other .6212..90. No. .15 62.14 6214.Corselettes . bow ties and cravats.10 .Of artificial fibres 6214..12.20.10 .Of silk or silk waste .Of synthetic fibres No.90. kg 25% 25% 25% 25% Heading 62..16 62.00 Gloves.00 ...Girdles and panty-girdles .Other .00 6212.00 6213..40.Of silk or silk waste 6215. No..10 6214.00 . 6217.90. mittens and mitts. . 6215.00 .90.10.30.10.10.00.00 62.Weighing not more than 340g each 6214.Other ..90.90.00 .. other than those of heading No..30.10 6214.90 6214.00 6212.90 or not knitted or crocheted.20.Weighing not more than 340g each .00 . scarves.10.Other Handkerchiefs.40.30.Of silk or silk waste .Weighing not more than 340g each 6214. mufflers.Accessories 6217.90 . mantillas.20.. 25% kg No.Parts Statistical Unit of Duty Quantity Rate Remarks No.

and parts thereof.(As amended by Act No. worn clothing and worn textile articles. toilet linen and kitchen linen.Other linen. the articles mentioned above must comply with both of the following requirements (i) They must show signs of appreciable wear.20. 9 of 1997) CHAPTER 63 Other made up textile articles. (iii) Bed linen table linen. of any textile fabric 2. (ii) Blankets and travelling rugs.00 6301.21.90. . (iv) Furnishing articles.Bed linen.00 6301.10. (As amended by Act No.Blankets (other than electric blankets) and travelling rugs.-OTHER MADE UP TEXTILE ARTICLES Blankets and travelling rugs. table linen.Other blankets and travelling rugs Bed linen.30. 1 of 2002) Heading H S Code 63.00 6301. (b) Footwear and headgear of any material other than asbestos.Blankets (other than electric blankets) and travelling rugs. sacks or similar packings. Heading 63. of wool or of fine animal hair .Electric blankets .10.09.00 Description of Goods I. other than carpets of headings 5701 to 5705 and tapestries of heading 5805.00 6302.Blankets (other than electric blankets) and travelling rugs.09 applies only to the following goods (a) Articles of textile materials (i) Clothing and clothing accessories. toilet linen and kitchen linen.Of cotton Statistical Unit of Duty Quantity Rate Remarks kg kg 25% 25% kg 25% kg 25% kg 25% kg kg 25% 25% . knitted or crocheted . Sub-Chapter I does not cover (a) Goods of Chapter 56 to 62. rags Notes 1.02 6302. . of synthetic fibres . of cotton . or (b) Worn clothing or other worn articles. of heading 63. Sub-Chapter I applies only to made up articles.01 6301. and (ii) They must be presented in bulk or in bales.00 6301. In order to be classified in this heading.00 63. sets.40. 3. printed ..

39.53.Knitted or crocheted towels .90 6302.Of other textile material Furnishing articles...Of flax .Of other textile materials 6302.Knitted or crocheted towels .Of cotton 6302.. linen. knitted or crocheted ...10 6302... excluding those Statistical Unit of Duty Quantity Rate Remarks kg kg 25% 25% kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% .91...10 6302.Other ...Of flax 6302.00 6303..Other .99.Other ..Of other textile materials Heading kg kg kg kg kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% H S Code 6302.92..Of other textile materials .Of cotton ...Of man-made fibres ..Other ..22.90 6302.00 .91..00 6303..Of synthetic fibres .00 ..11. curtain or bed valances.90 63..00 .31..32..00 .Of man-made fibres 6302..00 .40.Knitted or crocheted towels .00 63.. of terry towelling or similar terry fabrics.99.Of other textile materials .03 6303..Of cotton .90 6302.Other bed linen 6202..10 6302..52.Knitted or crocheted towels .Knitted or crocheted towels .Toilet linen and kitchen.Table linen.Other table linen 6302.04 Description of Goods ...00 6303.. .00 .93..60.Other Curtains (including drapes) and interior blinds.Of cotton 6302.92.60..Of man-made fibres 6302.00 ...00 .Of other textile materials .Of synthetic fibres .Of man-made fibres 6302.91.90 6302.6302. of cotton .99.00 .10 6302..12.10 6302..00 .Knitted or crocheted .Other .51.19.92.00 6303.59.Of cotton .Other ...29.00 6303.93.

19.Mosquito nets .92.00 6305. sails for boats..Of man-made textile materials ..Other .Other .32.Of synthetic fibres .00 6306.Of other textile materials Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% .33.00 6306.39.Of jute or of other textile bast fibres of heading No. camping goods.Mosquito nets ..Of cotton .Flexible intermediate bulk containers .... of a kind used for the packing of goods .10 6304.00 Description of Goods Tarpaulins. sailboards or landcraft.Not knitted or crocheted.90 6304.10.05 6305.93.Other .Other .Not knitted or crocheted.92. awnings and sun blinds . 5303 .10 6304..04 .00 6306.00 6305.21.10 6304.Other.22.00 Heading of heading No..Other .91.00 6304. .90 6304. of cotton . 94.12.19...Bedspreads ..99.00 6304. awnings..11..Of other textile materials kg kg kg kg kg 25% 25% 25% free 25% kg kg free 25% kg kg free 25% kg 25% kg kg kg kg 25% 25% 25% 25% H S Code 63.11.00 6305.00 6305.Tarpaulins..Mosquito nets .Tents .Of synthetic fibres .Of other materials .00 6306.20.Of cotton ..00 6305....Not knitted or crocheted. or other textile materials: .29.. .90..93. and sunblinds.Of cotton .90 63.Knitted or crocheted . of synthetic fibres. of polyethylene or polypropylene strip or the like .99.00 6306.6304.06 6306.. tents.Knitted or crocheted .Other Sacks and bags.00 6304.

No.10.00 ... No.10 6309.63. 2 of 1998. tapestries. cordage.Sorted 6310.49. embroidered table-cloths or serviettes. including dress patterns. RIDING-CROPS AND PARTS THEREOF.00 . or similar textile articles.39.1 of 1998.00 .00.20. WHIPS. UMBRELLAS.. 6310.Of cotton 6306.Of cotton 6306.09 63.00 .00 .99. kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% m2 kg m2 kg free 25% 25% III.00 .Of other textile materials .91. sheeting of plastics) without applied soles.Other 6306.4 of 1999 and No. SEAT-STICKS.08 .07 63. whether 6308..90. dish-cloths. rope and cables and worn out articles of twine.00 .Pneumatic mattresseses 6306.Other II. parts of such articles Notes 1.00. WALKING-STICKS. cordage. PREPARED FEATHERS AND ARTICLES MADE THEREWITH. These products are classified according to their constituent material.-SETS fabric and yarn.Sails 6306. put up in packing for retail sale. ARTICLES OF HUMAN HAIR CHAPTER 64 Footwear..Of man-made fibres 6306. (As amended by Act No. paper.Floor-cloths.41. gaiters and the like. of textile materials. 6307.00 ..00 Sets consisting of wovenfor making up into rugs.00 Worn clothing and other worn articles kg 25% Used or new rags.Of other textile materials . 2 of 2001) Section XII FOOTWEAR.00 . 9 of 1997.Of other textile materials Other made up articles. No.00 .500 per kg whichever is the greater.31. This Chapter does not cover (a) Disposable foot or shoe coverings of flimsy material (for example. SUN UMBRELLAS. dusters and similar cleaning cloths 6307. scrap twine. or not with accessories. rope or cables. ARTIFICIAL FLOWERS.-WORN CLOTHING AND WORN TEXTILE ARTICLES RAGS 63.Other kg kg * * * 25% or K2. HEADGEAR..90.10.00 .Life jackets and life-belts 6307. .

boxing boots a and cycling shoes. riveting. clips. no account being taken of accessories or reinforcements such as spikes. nailing. bars. without an outer sole glued. For the purposes of subheadings 6402. ski-boots and cross-country ski footwear.Covering the knee 6401.00 .. (e) Orthopaedic footwear or other orthopaedic appliances. spikes.04 to 41. buckles.12). 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.00 . eyelets.Footwear incorporating a protective metal toe-cap . skating boots. eyelet stays or similar attachments. 4. (As amended by Act No.99. sprigs.10.09. nails. tabs.(b) Footwear of textile material.02 H S Code Description of Goods 6401.00 .19.. 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. wrestling boots. the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground. screwing plugging or similar processes.21). Statistical Unit of Duty Quantity Rate Remarks pair 25% . or (f) Toy footwear or skating boots with ice or roller skates attached. Subheading Note 1. edging. and (b) the term "leather" refers to the goods of headings 41. laces.. the uppers of which are neither fixed to the sole nor assembled by stitching. 6401.91.Other Other footwear with outer soles and uppers of rubber or plastics. shin-guards or similar protective sportswear (Chapter 95). bars or the like.19 and 6404. snowboard boots. braid. no account being taken of accessories of reinforcements such as ankle patches.12 6403. hooks. pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96. the expression 'sports footwear' applies only to (b) (a) (b) footwear which is designed for a sporting activity and has.Covering the ankle but not covering the knee H S Code Statistical Unit of Duty Quantity Rate Remarks pair 25% pair pair 25% 25% Heading 64.Other footwear 6401. stops. sewn or otherwise affixed or applied to the upper (Section XI) (c) Worn footwear of heading 63. no account should be taken of any resulting change of colour. protectors. for the purpose of this provision.11.00 . ornaments. ornamentation.01 Description of Goods Waterproof footwear with outer soles and uppers of rubber or of plastics. 6403. 1 of 2002) Heading 64.09. 2. or parts thereof (heading 90.12 6402.92. the term "parts" does not include pegs. For the purposes of heading 64. (d) Articles of asbestos (heading 68. protectors or similar attachments.06. or provision for the attachment of. 3.06. buckles.

incorporating a protective metal toe-cap .20. plastics.Other .40.03 64.Covering the ankle 6403.Other Footwear with outer soles of rubber.11.Footwear made on a base or platform of wood.12. not having an inner in sole or a protective metal toe-cap 6403....00 .Other footwear 6403.Ski-boots and cross-country ski footwear and snowboard boots.Other footwear.19.Footwear with upper straps or thongs assembled to the sole by means of plugs 6402.00 .Other footwear with outer soles of leather 6403.Other pair pair pair 25% 25% 25% pair 25% pair pair 25% 25% pair pair pair 25% 25% 25% pair 25% pair 25% pair pair pair pair 25% 25% 25% 25% pair 25% pair 25% .30.64..91. .00 .Other footwear.Footwear with outer soles of rubber or plastics 6404. basketball shoes. 6402..Ski-boots..30.Sports footwear 6403.00 .51.Sports footwear 6402.. leather or composition leather and uppers of textile materials.Footwear with outer soles of leather. and uppers which consist of leather straps across the instep and around the big toe 6403.Other 6403..Other 6402...00 .19.00 .00 .19.99.00 .Covering the ankle 6403.99. incorporating a protective metal toe-cap .. leather or composition leather and uppers of leather.59.91.Other footwear 6402.Other Footwear with outer soles of rubber.04 . tennis shoes.00 .Covering the ankle 6402. gym shoes.Sports footwear. training shoes and the like 6404.00 .00 .00 .00 . . cross-country ski footwear and snowboard boots 6403. plastics.12.00 .00 .00 .20.00 ..

Statistical Unit of Duty Quantity Rate Remarks No.Uppers and parts thereof. nor lined nor trimmed. or (c) Dolls' hats.03 6503. Heading 65.00 6406. nor with made brims.With uppers of textile materials 6405.00 6406.00.02 6502.12).90.Of other materials Statistical Unit of Duty Quantity Rate Remarks kg kg 15% 15% kg kg 15% 15% CHAPTER 65 Headgear and parts thereof Notes 1.02 does not cover hat-shapes made by sewing. made from the hat bodies.20. 6405.06 6406. of felt.00.00 No.00.00 6406. Felt hats and other felt headgear.Other pair 25% pair pair 25% 25% Heading H S Code 64. .10.Outer soles and heels.99. removable in-soles. neither blocked to shape. other toy hats or carnival articles of Chapter 95 2.Other .00 (As amended by Act No. neither blocked to shape nor with made brims. (As amended by Act No. (b) Asbestos headgear (heading 68. leggings and similar articles. plateaux and manchons (including slit manchons).20..91. 65. 9 of 1997) Description of Goods Parts of footwear (including uppers whether or not attached to soles other than outer soles). This Chapter does not cover (a) Worn headgear of heading 63. hat bodies and hoods of felt. other than stiffeners .00 . 1 of 2002) Heading H S Code 65.With uppers of leather or composition leather 6405. of rubber or plastics .00 15% 25% 65. .00 . gaiters. heel cushions and similar articles. and parts thereof. other than those obtained simply by sewing strips in spirals.09.05 6404.00 .01 6501.Footwear with outer soles of leather or composition leather Other footwear.64..00 . 15% No. hoods or plateaux of heading No. Hat-shapes.20.Of wood . plaited or made by assembling stripes of any material.10.00 Description of Goods Hat-forms.

peaks and chinstraps.90. (b) Firearm-sticks. whether or not lined or trimmed.00.Hair-nets . plaited or made by assembling strips of any material.00 65. 2. Heading 66. H S Code Statistical Unit of Duty Quantity Rate Remarks 25% 25% 25% .04 6504.01. No.Having a telescopic shaft No. garden umbrellas and similar umbrellas).99. covers. seat-sticks. felt or other textile fabric in the piece (but not in strips). whether or not lined or trimmed.00 . hat frames. of any material. No. umbrella cases or the like.06 6506. No. No.Of rubber or of plastics . riding-crops and parts thereof Notes 1.10. trimmings or accessories of textile material.01 Description of Goods Umbrellas and sun umbrellas (including walking-stick umbrellas..07. walking-sticks..07 CHAPTER 66 Umbrellas. 25% 25% No. toy umbrellas as and toy sun umbrellas).05 6505. or (c) Goods falling within Chapter 95 (for example.91. Hats and other headgear. whether or not lined or trimmed..00. knitted or crocheted.10.00 6506. whips.10.00 .03 does not cover parts. or made up from lace.Other 6601. whether or not lined or trimmed. .00 . hat foundations. Such goods presented with. 6601.Other Other headgear. or covers.02 are to be classified separately and are not be treated as forming part of those articles. sword-sticks. .00 6505.00 Hats and other headgear.Garden or similar umbrellas No. No..00 65.91. kg 5% 25% 25% 25% 25% 65..00 6506. This Chapter does not cover (a) Measure walking-sticks or the like (heading 90. 1 of 2002) Heading 66. . whether or not lined or trimmed. linings. but not fitted to. tassels.Of furskin . 25% 65.65. (As amended by Act No. hair-nets of any materials.Other . sun umbrellas. 6601.99.17).90 65.Safety headgear .00 6506.92. loaded walking-sticks or the like (Chapter 93. thongs.Other No. articles of heading 66.Of other materials Head-bands. for headgear.01 or 66. No.

This Chapter does not cover (a) Straining cloth of human hair (heading 59. seat-sticks. metal. wool or other animal hair or 6703. foliage or fruit.02 6602. riding-crops and the like . articles of human hair Notes 1..02 6702.00 6702.90. stone.00.05 and worked quills and scapes).90. glueing. carving.03 6603. Statistical Unit of Duty Quantity Rate Remarks kg 25% 67. .Of other materials Human hair. (As amended by Act No. artificial flowers. whips. bedding of heading 94.Umbrella frames. (b) Floral motifs of lace.00 6603.01 or 66.10. 1 of 2002) Heading H S Code 67.Handles and knobs .Of plastics . Parts. cripples .04).00 6603. 66. 3.00 67.90 66. (c) Footwear (Chapter 64).02 does not cover (a) Articles of glass (Chapter 70). fitting into one another similar methods.. or (e) Toys. of embroidery or other textile fabric (Section XI). articles made of artificial flowers.10 6602. stamping or other process. (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding.00. down parts of feathers and articles thereof (other than goods falling within heading No. obtained in one piece by moulding forging.66.01 does not cover (a) Articles in which feathers or down constitute only filling or padding (for example. feathers. wood or other materials.Specifically designed for use by No. trimmings and accessories of articles of heading No. (d) Headgear or hair-nets (Chapter 65). powder-puffs or hair sieves (Chapter 96). sports requisites or carnival articles (chapter 95. thinned.11). Heading 67.01 6701. foliage or fruit of pottery.02. foliage and fruit and parts thereof.03 Artificial flowers. or (b) Artificial flowers.00 Description of Goods Skins and other parts of birds with their feathers or down. .Other free 25% 25% 25% 25% (As amended by Act No. 2.00..10. or (c) Artificial flowers or foilage or parts thereof or made up articles of heading 67.00.Other No. or consisting of parts assembled otherwise than by binding. including frames mounted on shafts (sticks) . or (f) Feather dusters.02. 9 of 1997) CHAPTER 67 Prepared feathers and down and articles made of feathers or of down. 05. Heading 67.00 Walking-sticks. bleached or otherwise worked.00 - 25% 25% 25% .20. dressed..

or of heading 96. works of art). CERAMIC PRODUCTS.00 6704. 2.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 25. impregnated or covered textile fabric of Chapter 56 or 59 (for example. clocks and clock cases). cement. games and sports requisites).. CEMENT. of Chapter 82. or (n) Articles of Chapter 97 (for example. prefabricated buildings). however. Coated. MICA OR SIMILAR MATERIALS. Articles of Chapter 91 (for example. In heading 68.20. impregnated or covered paper and paperboard of heading 48. Articles of heading 96.Of synthetic textile materials . Electrical insulators (heading 85. toys. switches and the like. prepared for use in making wigs and the like. fittings. (As amended by Act No. GLASS AND GLASSWARE CHAPTER 68 Articles of stone. PLASTER. .Other .Of human hair .00 Wigs.09 (for example.04 6704. bituminised or asphalted fabric).19. This Chapter does not cover (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Goods of Chapter 25. Articles of Chapter 71. articles of human hair not elsewhere specified or included. buttons). plaster. Coated.16 but also to all other natural stone (for example. it does not. apply to slate.Complete wigs . of human or animal hair or of textile materials. if made of mateials specified in Note 2 (b) to Chapter 96.00 6704.47. slate pencils) or 96. Lithographic stones of heading 84. Tools or parts of tools. flint.00 6704. 96. dolomite and steatite) similarly worked.Of other materials - 25% 25% 25% 25% (As amended by Act No. Articles of Chapter 94 (for example. fabric coated or covered with mica powder. false beards.10 (for example.18). furniture.90.46) or fittings of insulating material of heading 85. asbestos. ASBESTOS.11 (for example. quartzite. mica or similar materials Notes 1. 67. Articles of Chapter 95 (for example.42.06 (for example. 9 of 1997) Section XIII ARTICLES OF STONE. 1 of 2002) Statistical Heading .02..15 or 25. eyebrows and eyelashes. Dental burrs (heading 90.10 or 48. bituminised or asphalted paper and paperboard). drawing slates). lamps and lighting.11. paper and paperboard coated with mica powder or graphite.other textile materials.

.21...00 .99.00 Heading Worked monumental or building stone (except slate) and articles thereof. whether or not rectangular (including square). without frameworks. simply cut or sawn. travertine and alabaster 6802.00 .00 Description of Goods Setts. cubes and similar articles.00 .01 68.. travertine and alabaster .00 6802.01. chippings and powder. of agglomerated Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg kg 15% 15% 15% 15% 15% . 68.00 Worked slate and articles of slate or of agglomerated slate. hand sharpening or polishing stones.Granite kg 15% kg kg kg 15% 15% 15% 68.10.00. Millstones.03 68. polishing.Marble. Unit of Quantity kg Duty Rate Remarks 15% 6802. for grinding.91.Marble.00 6802. and parts thereof..00.68. the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm..93..Other calcareous stone .Other 6802. of natural stone (including slate).00 . other than goods of heading No.Other calcareous stone 6802. whether or not on a backing. trueing or cutting.23.29. with a flat or even surface ..Other monumental or building stone and articles thereof. chippings and powder .00 6802.Other stone . . of natural stone.Tiles.22.00 .04 H S Code Description of Goods 6802.Granite 6802. curbstones and flagstones. artifically coloured granules. of natural stone (except slate).02 H S Code 6801. mosaic cubes and the like. artificially coloured granules. of natural stone (including slate). sharpening. grindstones.92.Other stone 6803. grinding wheels and the like.

grinding wheels and the like .00 6806.Other millstones.. with or without parts of other materials. or sound.00 6804.07 natural or artificial abrasives. in bulk.mixtures thereof) . on a base of textile material. whether or not cut to shape or sewn or otherwise made up. expanded clays.10.00 6805.Hand sharpening or polishing stones Natural or artificial abrasive powder or grain. foamed slag and similar expanded mineral materials (including inter.06 6806.22.absorbing mineral materials. other than those of heading No.00 6804. .Exfoliated vermiculite.Of natural stone .Of other agglomerated abrasives or of ceramics .Millstones and grindstones for milling. rock wool and similar mineral wools (including Intermixtures thereof).12 or of Chapter 69. sheets or rolls . . of paperboard or of other materials.90. 68. foamed slag and similar expanded mineral materials.00 68.10.10.20.20.Other Articles of asphalt or of similar material (for example.00 6805.11 or 68.On a base of woven textile fabric only . exfoliated vermiculite.30.On a base of other materials Slag wool..00 6806.6804.23.. of paper.00 6804. grindstones.Of agglomerated synthetic or natural diamond .21.05 6805.Slag wool. or of ceramics. mixtures and articles of heat insulating.00 68. expanded clays.30.On a base of paper of paperboard only . rock wool and similar mineral wools. sound insulating.00 6804.00 68. grinding or pulping . . petroleum kg 5% kg kg kg kg 5% 5% 5% 5% kg kg kg 5% 5% 5% kg 5% kg 5% kg 5% .

of wood.00 6809.00 6811. tiles and similar articles .00 Description of Goods Panels.Other .Other Heading kg kg 5% 15% 68. other than goods of kg kg kg 5% 15% 15% No. chips.00 6811. footwear.20.11.Other sheets.cement. woven fabric. of concrete or of artificial stone..10.. flagstone.00 68. kg kg 15% 15% 15% kg 15% kg kg kg kg 25% 25% 25% 25% . 6807.90. panels. tiles and similar articles. plaster or other mineral binders.Corrugated sheets .00 6810. particles.Tiles.Tubes. sawdust or other waste.Building blocks and bricks .08 H S Code 6808.00 6810. tiles. mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate.19.00 6809. panels.00 68.90.90.91.10 6810.99. boards.00 6810.10.Other articles Articles of cement.09 6809. bricks and similar articles . sheets.Other Articles of asbestos.00 68.30.11.. .12 Articles of plaster or of compositions based on plaster. whether or not reinforced. whether or not reinforced. clothing. gaskets)..00 6811. Statistical Unit of Duty Quantity Rate Remarks kg 15% 68.Faced or reinforced with paper or paperboard only .00 .00. thread.Prefabricated structural components for building or civil engineering . . .Other . headgear..bitumen or coal tar pitch).. agglomerated with cement. articles of such mixtures or of asbestos (for example. of straw or of shavings.11 6811.Other articles Fabricated asbestos fibres.Other articles . not ornamented .Boards. of cellulose fibre-cement or the like.In rolls 6807. blocks and similar articles of vegetable fibre.00 .19. pipes and tube or pipe fittings .

60.90.4 of 1999) CHAPTER 69 .. articles of carbon fibres and articles of peat) not elsewhere specified or included.Other Friction material and articles thereof (for example. whether or not combined with textile or other materials.91.Plates. 6812.00 . sheets.00 .13 heading No. with a basis of asbestos.10.68. 6814. including agglomerated or reconstituted mica.Containing magnesite.00 .Articles of peat .00 .Other articles 6815.. dolomite or chromite 6815.00 .Non-electrical articles of graphite or other carbon 6815.Other Articles of stone or of other mineral substances (including carbon fibres.Clothing.10. strips.Paper. whether or not on a support of paper.Brake linings and pads 6813. clothing accessories. for brakes.90. millboard and felt 6812.50. in sheets or rolls 6812.90.14 68. 6815.00 .00 . whether or not on a support 6814. footwear and headgear 6812.00 .Compressed asbestos fibre jointing.00 .Other Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% kg 15% kg 15% kg kg kg kg 15% 15% 15% 15% (As amended by Act No. washers.Other Worked mica and articles of mica. not mounted.00 .00 .99. sheets and strips of agglomerated or reconstituted mica. segments.70.10. for clutches or the like. pads). of other mineral substances or of cellulose. discs. rolls.00 .20.13. 68. paperboard or other materials.15 H S Code Description of Goods 6813.11 or 68. kg kg kg kg 5% 5% 5% 5% Heading 68.

tiles and similar refractory ceramic constructional goods. cupels. buttons) or of heading 96. (f) Electrical insulators (heading 85. Statistical Unit of Duty Quantity Rate Remarks Heading H S Code Description of Goods I. 15% 15% 15% . plugs. pipes. lamps and lighting fittings.03. supports. (h) Articles of Chapter 91 (for example.Ceramic products Note 1.10. muffles. Headings 69. (k) Articles of Chapter 95 (for example. blocks.04 (c) Articles of Chapter 71 (for example. or (m) Articles of Chapter 97 (for example.00 . tubes.06 (for example. (d) Cermets of heading 81. This Chapter applies only to ceramic products which have been fired after shaping. crucibles. sheaths and rods). nozzles.04 to 69. tiles and other ceramic goods of siliceous fossil meals (for example. retorts. 6902. Other refractory ceramic goods (for example. 2. kieselguhr.01 to 69. singly or No.00 . prefabricated buildings). together.21). more than 50% of the elements Mg. Ca or Cr.44.Containing by weight.00 .00 kg 15% 69.20. 50% of alumina (Al2O3). imitation jewellery). (b) Articles of heading 68.00.01 69. toys.14 apply only to such products other than those classifiable in headings 69.46) or fittings of insulating material of heading No. of silica SiO2) or of a mixture or compound of these products 6902.Containing by weight more than No. 69. tripolite or diatomite) or of similar siliceous earths. expressed as MgO. clocks and clock cases).02 6901. other than those of siliceous fossil meals or similar siliceous earths. AND REFRACTORY GOODS Bricks. (e) Articles of Chapter 82.14 (for example. (ij) Articles of Chapter 94 (for example.13. furniture. games and sports requisites).Other No. This Chapter does not cover (a) Products of heading 28. (g) Artificial teeth (heading 90.03 Refractory bricks. 85. smoking pipes). (l) Articles of heading 96.90. CaO or Cr2 O3 6902.-GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS. blocks. works of art).47.

90.00 .other than those of siliceous fossil meals or of similar siliceous earths.00 .90. guttering and pipe fittings.00 Ceramic pipes.Other Roofing tiles.10. support or filler tiles and the like.10. Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% No.Roofing tiles 6905. No. hearth or wall tiles.Containing by weight more than 50% of graphite or other carbon or of a mixture of these products Heading kg 15% 69. 6907. the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm 6907. architectural ornaments and other ceramic constructional goods.00 .00 .90. chimney liners.00 . m2 whether or not rectangular. glazed ceramic mosaic cubes and the like whether or not on a backing.10. whether or not on a backing.00 . cowls.00 .06 69. unglazed ceramic mosaic cubes and the like. 6903.00 .10. the largest surface area of which is 15% 15% 15% .Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) 6903. 6905.08 Unglazed ceramic flags and paving.Other m2 Glazed ceramic flags and paving.07 H S Code Description of Goods 6903.20. 15% 15% No. conduits.Other II.Other 6906. cubes and similar articles. kg kg 15% 15% 15% 69.Building bricks 6904. 6904.90.10.05 69.Tiles. chimney-pots. 6908. m2 whether or not rectangular.00.00 . cubes and similar articles. hearth or wall tiles.Tiles.-OTHER CERAMIC PRODUCTS Ceramic building bricks.00 .04 69. flooring blocks.

6908. kitchenware.00 6913.09 6909.Of Porcelain or china . wash basins.Other 6912.12.Other Ceramic wares for laboratory.90.00 6909.13 6913. 9 of 1997) CHAPTER 70 Glass and glassware .Of porcelain or china . .00 Heading capable of being enclosed in a square the side of which is less than 7cm .11.00 Ceramic tableware.Tableware and kitchenware 6911.Other kg 25% 25% 25% 25% (As amended by Act No.Of porcelain or china . flushing cisterns urinals and similar sanitary fixtures.Other Tableware..90. . jars and similar articles of a kind used for the conveyance or packing of goods.00.10. chemical or other technical uses/ ceramic troughs.14 6914. tubs and similar receptacles of a kind used in agriculture.90. other household articles and toilet articles. . other household articles and toilet articles.00 69.00 69. baths.00 . 6911.10 6910.10.10. Statistical Unit of Duty Quantity Rate Remarks kg 25% kg kg kg 25% 25% 25% 69.90. other than of porcelain or china.10. kitchenware. chemical or other technical uses .11 69. ceramic pots.00 .Other Ceramic sinks.00 6914.00 6909.90.Other Other ceramic articles .00 69.00 .12 H S Code Description of Goods 6910.Ceramic wares for laboratory.90..Of porcelain or china m2 15% kg kg kg 15% 15% 15% kg 25% 69. wash basin pedestals.00 Statuettes and other ornamental ceramic articles. of porcelain or china. bidets.Other . water closet pans.

The products referred to in heading 70.Notes 1. or which prevents light from being reflected on the surface of the glass. 4.01 70. 68. having a permanently fixed light source. 2. (c) The expression "absorbent reflecting.00 . granules or flakes). artificial eyes. Optical fibre. fitted vacuum flasks.06 remain classified in that heading whether or not they have the character of articles. (As amended by Act No.31. Mineral wool's which do not comply with the above specifications fall in heading No.44.Balls 7002. For the purposes of heading 70. 70. sports requisites.00 Cullet and other waste and scrap of glass.03.21.07 (for example. Glass in balls (other than microspheres of heading No. glass in the mass.. optically worked optical elements. Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95). metal oxide) which absorbs.04 and 70. Articles of Chapter 71 (for example.02 H S Code Description of Goods 7001. 7002. hypodermic syringes. barometers. 7018).47. other glass in the form of powder. hydrometers or other articles of Chapter 90.Of other glass having a linear coefficient of expansion not exceeding 5 ´ 10-6 per Kelvin within a temperature range of 0ºC Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg 15% 15% 15% 15% . or (g) Buttons.05 (a) Glass is not regarded as "worked" by reason of any process it has undergone before annealing (b) Cutting to shape does not affect the classification of glass in sheets. or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example. 1 of 2002) Heading 70. 5.Tubes 7002. This Chapter does not cover (a) (b) (c) (d) (e) (f) Goods of heading 32. imitation jewellery Optical fibre cables of heading 85. Toys. Subheading Note 1. Lamps or lighting fittings.10. 7013. scent or similar sprays other articles of Chapter 96. For the purposes of heading 70. rods or tubes unworked.Of fused quartz or other fused silica 7002. infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency.19.00.20. illuminated signs.. vitrifiable enamels and glazes frit.46) or fittings of insulating material heading 85. the expression "glass wool" means (a) Mineral wools with a silica (SiO2) content not less than 60% by weight. the expression "lead crystal" means only glass having minimum lead monoxide (Bo) content by weight of 24%. games.Rods . electrical insulators (heading 85.06. thermometers. (b) Mineral wools with a silica (SiO2) content less than 60 but with an alkaline oxide K2O or Na2O) content exceeding 5% by weight or boric oxide (B2O3) content exceeding 2% by weight. illuminated name plates or the like.05. the expression "glass" includes fused quartz and other fused silica. Throughout the Nomenclature. parts thereof of heading 94. for example.00 . For the purposes of subheading 7013. 3.00 .31.32.00 .

00 7003.04 7004.05 7005.00 70. . but not otherwise worked. 70. bent. 70. but not otherwise worked.05.00.00 7004. reflecting or non reflecting layer . .00 .06 7005.. reflecting or non-reflecting layer.29.Non-wired glass.20.. edge-worked..20. in sheets. flashed or having an absorbent.30. in sheets. reflecting or non-reflecting layer.21.Other . having an absorbent. .30.Wired sheets . coloured throughout the mass (body tinted).90.Non-wired sheets . opacified. reflecting or non-reflecting layer.Wired glass Glass of heading No.Other non-wired glass .39.10. engrayed. opacified.03.Other Float glass and surface ground or polished glass. whether or not having an absorbent.reflecting layer. reflecting or non-reflecting layer.03 7003.Coloured throughout the mass (body tinted).00 7003.of 0ºC to 300ºC 7002. enamelled or otherwise worked. reflecting or non. .00 7005.Other .04 or 70.12.Profiles Drawn glass and blown glass. but not otherwise worked. opacified.00 70. drilled.. flashed or merely surface ground .19.Coloured throughout the mass (body tinted). in sheets or profiles.00 Description of Goods Cast glass and rolled glass.00 70. Statistical Unit of Duty Quantity Rate Remarks m2 15% m2 m2 m2 15% 15% 15% m2 15% m2 15% m2 15% m2 15% m2 m2 m2 15% 15% 15% . but not framed or fitted with other materials.Other Heading kg 15% H S Code 70.00 7003.00 7006.. flashed or having an absorbent. whether or not having an absorbent.Glass. whether or not having an absorbent.00 7005. .

00 7007.Laminated safety glass .Other .Other 7012.00 .Other Multiple-walled insulating units of glasss.90.70.00 .12 70. Glassware of a kind used for tables. pots. whether or not framed.10.00 . cathode-ray tubes or the like. of glass. of a kind used for the conveyance or packing of goods.Unframed No. 7009.00 Glass inners for vacuum flasks or for other vacuum vessels.Ampoules 7010.20.For electric lighting 7011.21.00 . No No. No.. without fittings. 15% kg 15% 70. and glass parts thereof.Other 7009. spacecraft or vessel.90.20. lids and other closures. kitchen.10.00 70.Toughened (tempered) safety glass . open.00 .10. flasks. jars.00 7007.29. consisting of toughened (tempered) or laminated glass. Statistical Unit of Duty Quantity Rate Remarks No.Of size and shape suitable for incorporation in vehicles. of glass. aircraft.19. kg 5% kg 15% No.00 .Rear-view mirrors for vehicles ..00 .00 7008. indoor decoration or similar purposes (other than that of heading No. ampoules and other containers. of a capacity 7010.11. phials.Stoppers.. No. aircraft.07 7007. lids and other closures .00 .. . . 15% 15% 15% 15% .10 Carboys.. toilet.13 7010.. No.92.00 .Other. 15% kg No. spacecraft or vessels . stoppers.11 70.09 7007.00. bottles. 7011.00 Safety glass.For cathode-ray tubes 7011.08 70. office. for electric lamps.Of size and shape suitable for incorporation in vehicles. preserving jars of glass.00. 15% 15% Heading H S Code Description of Goods 7009. including rear-view mirrors.Other Glass envelopes (including bulbs and tubes). 15% 15% kg m2 15% 15% Glass mirrors.Framed 70.91.

.00. for the manufacture of such glass.Other . kg 15% kg kg 15% 15% kg kg 15% 15% kg kg kg - 15% 15% 15% 15% 70. hollowed or the like. glasses for non-corrective or corrective spectacles.18).ceramics 7013. squares.70. 7013.Glasses for corrective spectacles 7015.39..32.00 .00 .15). 7015. panels. glass cubes and other glass smallwares.Other - 15% 15% Heading H S Code 70.10 or 70. whether or not wired. plates.10... shells Statistical Unit of Duty Quantity Rate Remarks . not optically worked.21.Other .Of glass-ceramics .90.Drinking glasses other than of glass.10.00 ..99.29.00 Signalling glasswareheading No. slabs..Of lead crystal 7013. whether or not on a backing.31.Of lead crystal 7013.14 70..15 Clock or watch glasses and similar glasses. for mosaics or similar decorative purposes. bricks.Glass of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics 7013. hollow glass spheres and their segments. leaded lights and the like. multicellular or foam glass in blocks.91.Of glass having a linear coefficient of expansion not exceeding 5 ´ 10-6 per Kelvin within a temperature range of 0ºC to 300ºC 7013.00 . bent. not optically worked.00 . elements of glass (other than those of 70. curved.00 . tiles and other articles of pressed or moulded glass.Other glassware 7013.00 .00 .16 Description of Goods Paving blocks.00 .Other and optical 7014.Of lead crystal 7013. of a kind used for building or construction purposes.00 .

mattresses.Thin sheets (voiles. other than imitation jewellery.Silvers.00 ..00 .10.Of fused quartz or other fused silica 7017.00 .17 70.Chopped strands. imitation pearls.11. imitation precious or semi-precious stones and similar glass smallwares 7018. woven fabrics).90. of a length of not more than 50mm 7019.Glass cubes and other glass smallwares.Other .19 or similar forms.Glass beads.10.10.20.Other Laboratory. whether or not on a baking.00 . glass eyes other than prosthetic articles.70. mats.00 . 7016. .00 . boards and similar non-woven products 7019.Of other glass having a linear coefficient of expansion not exceeding 5 ´ 10-6 per Kelvin within a temperature range of 0ºC to 300ºC 7017.00 . rovings. hygienic or pharmaceutical glassware.00 . statuettes and other ornaments of lampworked glass. 7018.31. for mosaics or.20.00 . 7017.Rovings 7019.Mats - 15% - 15% - 5% - 5% kg 15% 15% 15% kg kg kg 5% 5% 5% 15% .Other Glass fibres (including glass wool) and articles thereof (for example.19.90...90.00 . yarn and chopped strands 7019. yarn.18 70. glass microspheres not exceeding 1 mm in diameter.00 . similar decorative purposes 7016. and articles thereof other than imitation jewellery.12. whether or not graduated or calibrated.. imitation pearls.Other Glass beads. webs.00 .Glass microspheres not exceeding 1mm in diameter 7018. imitation precious or semi-precious stones and similar glass smallwares.

.00 ..16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).03 referred to in Note 2 (B) to Chapter 42. weighing less than 250g/m2. Heading 71.00 . (a) (b) 3.00 . or colloidal precious metal (heading 28.59. COIN CHAPTER 71 Natural or cultured pearls.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only. are to be classified with in this Chapter.10 .51. precious metals.Other Statistical Unit of Duty Quantity Rate Remarks 15% 15% 15% 15% 15% (As amended by Act No.. such as minor fittings or minor ornamentation (for example.90.Other 7019. Headings 71.Other woven fabrics 7019. plain weave. . or Of precious metal or of metal clad with precious metal.Woven fabrics of rovings .Specially designed for agricultural purposes 7020. AND ARTICLES THEREOF.Other 7019. Subject to note 1 (a) to Section VI and except as provided below.20 H S Code Description of Goods 7019. of filaments measuring per single yarn not more than 136 tex 7019. 9 of 1997) Section XIV NATURAL OR CULTURED PEARLS. ferrules and rims).00 . synthetic or reconstructed).7019. metals clad with precious metals and articles thereof.52.00.00. imitation jewellery.32.02 or 42.13.Of a width exceeding 30cm. precious or semi-precious stones.. PRECIOUS OR SEMI-PRECIOUS STONES. METALS CLAD WITH PRECIOUS METAL. dental fillings and other goods of Chapter 30. (d) Supported catalysts (heading 38.. (e) Articles of heading 42.15). lustres).90 .Other Other articles of glass 7020.. PRECIOUS METALS. monograms.. Of natural or cultured pearls or of precious or semi-precious stones (natural. coin Notes 1..00 .00 . (c) Goods of Chapter 32 (for example. 71.Thin sheets (voiles) 7019.39.40. all articles consisting wholly or partly (a) (b) 2. IMITATION JEWELLERY.43) (b) Sterile surgical suture materials.Of a width not exceeding 30cm Heading kg 15% 15% 15% 15% 70.. This Chapter does not cover (a) Amalgams of precious metal. Note does not apply to such articles(*).00 .14 and 71. and paragraph (b) of the foregoing.

For the purposes of this Chapter. Articles covered by Note 2 to Chapter 95. and (b) Articles of personal use of a kind normally carried in the pocket. by weight.04 or 68. hot-rolling or similar mechanical means a covering of precious metal. However. (a) The expression "precious metal" means silver. synthetic or reconstructed). of gold but no platinum. tableware. Subject to Note 1 (a) to Section VI. except unmounted worked sapphires and diamonds for styli (heading 85. Articles of Chapter 90. palladium. iridium. tie-pins. chain purses. wholly of precious or semi-precious stones (natural. 7. osmium. For the purposes of heading 71.12 are to be classified in that heading and in no other heading of the nomenclature. Umbrellas.13. the expression "imitation jewellery" means articles . (c) Other alloys containing 2% or more. (*) The underlined portion of this note constitutes an optional text. smokers' requisites and other articles of household. Alloys of precious metal are to be classified according to the following rules (a) An alloy containing 2% or more. of silver are to be treated as alloys of silver. powder boxes. Except where the context otherwise requires. toiletware. by weight. and ruthenium. Articles classified in Chapter 96 by virtue of Note 4 to that Chapter. pendants. goods answering to a description in heading 71. by weight of the alloy. gold and platinum. or Original sculptures or statuary (heading 97.03). (c) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to Chapter 96. the expression "articles of goldsmiths" or silversmiths' wares' includes such articles as ornaments. (b) An alloy containing 2% or more. Footwear. Goods of Section XI (textiles and textile articles). brazing. office or religious use. dress-studs.06). the expression also covers base metal inlaid with precious metal. in the handbag or on the person (such as cigarette cases. is to be treated only as alloy of gold. synthetic or reconstructed) remain classified in this Chapter. of platinum. or parts thereof. the expression "articles of jewellery" means (a) Any small objects of personal adornment (gem-set or not) (for example. Arms or parts thereof (Chapter 93). 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. of Section XVI.05 or Chapter 82.(f) (g) (h) (ij) (k) rticles of heading 43. 91 or 92 (scientific instruments. 6. clocks and watches. articles of Chapter 82 with a working part of precious or semi-precious stones (natural. mechanical appliances or electrical goods. brooches. For the purposes of heading 71. religious or other medals and insignia). cachou boxes).precious stones natural or synthetic). containing dust or powder of precious or semi. Except where the context otherwise requires. walking-sticks and other articles of Chapter 66. other than natural or cultured pearls or precious or semi-precious stones. For the purpose of heading 7114.17. of platinum is to be treated as an alloy of platinum. cuff-links. any alloy (including 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%. articles and parts thereof. by weight. rings.03 or 43. collectors' pieces (heading 9705) or antiques of an age exceeding one hundred years (heading 97. Abrasive goods of heading 68. bracelets. 9. rhodium. ear-rings. 11. 8. but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. 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. watch-chains. by weight. 10.04. headgear or other articles of Chapter 64 or 65.22). (l) (m) (n) (o) (p) 4. (b) The expression "platinum" means platinum. musical instruments). fobs. necklaces. machinery. or less than 2%. welding. 5.

the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through the sieve having mess aperture of 0.11. synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. platinum.00 7102.00 7102. Notwithstanding the provisions of Chapter Note 4(b). 3. hair-slides or the like or hairpins. . osmium or ruthenium which predominates by weight over each other of these metals. iridium. temporarily strung for convenience of transport.00 7101.01 7101. of jewellery within the meaning of paragraph (a) Of Note 9 above (but not including buttons or other articles of heading 2.Unsorted Statistical Unit of Duty Quantity Rate Remarks - 25% 25% 25% kg 15% H S Code 7102.11 and 7110.00 7102. osmium.03 Description of Goods . Subheading Notes 1. pearls. natural or cultured. of heading 96.31 and 7110.Other . rhodium. but not mounted or set.06.96. 7110.Unworked or simply sawn.Natural pearls .21.-NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES Pearls. whether or not worked.22. 7110. natural or cultured.10 each alloy is to be classified with that metal.02 7102. precious or semi-precious stones (natural. for the purposes of subheadings 7110. whether or not worked or graded but not strung. the expression "platinum" does not include iridium..Non-industrial .00 71.19.. cleaved or bruted .5mm.. palladium.21. (As amended by Act No..Unworked . mounted or set.00 71. not incorporating natural or cultured pearls. For the purposes of subheadings 7106.10. or dress-combs.10.11. . cleaved or bruted .31. palladium or ruthenium.15).00 7101.41. whether or not worked or Statistical Unit of Duty Quantity Rate Remarks kg kg 15% 15% 25% 25% .. For the classification of alloys in the subheadings of heading 71.Industrial . 1 of 2002) Heading H S Code 71.21..Unworked or simply sawn.00 Heading Description of Goods I.39. 7108. 7110.Other Precious stones (other than diamonds) and semi-precious stones.Worked Diamonds.10.Cultured pearls .29.

05 7105.91.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL Silver (including silver plated with gold or platinum)...00 7105.92. whether or not worked or graded but not strung.. ungraded precious stones (other than diamonds) and semi-precious stones.Other .00. mounted or set.10 7107.99.20.07 7107.Other Synthetic or reconstructed precious or semi-precious stones. .10. or in powder form.00 7106..91.Semi-manufactured Base metals clad with silver.06 7106.10.10.Of diamonds .00 7103. ..00.00.Other II.30 71.00 71.90..00 71..00 71.Piezo-electric quartz .Other.Rubies. . temporarily strung for convenience of transport.Unworked or simply sawn or roughly shaped . mounted or set.20 7107. temporarily strung for convenience of transport.00 7104.precious stones. sections..08 graded but not strung.Other Dust and powder of natural or synthetic precious or semi-precious stones.. ungraded synthetic or reconstructed precious or semi.Other Gold (including gold plated with - 25% - 25% 25% - 15% 25% 25% - 25% 25% g g g 15% 15% 15% gm gm gm 15% 15% 15% .90. unwrought or in semi.00 7104. unworked or simply sawn or roughly shaped .Unwrought .Sheets.10. .00 71. plates and strips . not further worked than semi-manufactured.Otherwise worked .00 7103. sapphires and emeralds .. tubes and wire . rods.00 7106.Bars.manufactured forms.04 7104.Powder .7103. .

sections..00 7111.11 71. ...Bars. not further worked than semi. clad with gold. osmium and ruthenium .39. or in powder form.30 71.Platinum .Unwrought or in powder form .11.11. of a kind used principally for the recovery of precious metal.00 Description of Goods ..00 71.49.Non-monetary .Other Base metals.Other Platinum.12..00 Waste and scrap of precious metal or of metal clad with precious metal.00.Palladium . clad with platinum...... including metal clad gm 15% .Other .Other gm 15% 7112.Other .30.00 7110.00 7110..12 7112.. .Other .10 7109.Iridium.00. tubes and wire .00. rods.manufactured.00 7108.00 7110.19.Sheets. not further worked than semi-manufactured.20 7109.29. Statistical Unit of Quantity gm gm gm gm Duty Rate 15% 15% 15% 15% Remarks gm gm gm 15% 15% 15% gm gm gm gm gm gm gm gm gm 15% 15% 15% 15% 15% 15% 15% 15% 15% 71.20.Other semi-manufactured forms .Unwrought or in powder form .Powder .00 7108.Unwrought or in powder form .09 7109.Of gold. unwrought or in semimanufactured forms. plates and strips .Rhodium ..41.91... silver or gold. other waste and scrap containing precious metal or precious metal compounds.21.00.31. Heading H S Code 7108.10 7110.Ash containing precious metal or precious metal compounds . .00 7110.00 7110.00 7110..00 7110.13.00 .Unwrought or in powder form .00 7108.. or in powder form.platinum) unwrought or in semimanufactured forms.Other unwrought forms .Monetary Base metals or silver.

71.13

with gold but excluding sweepings containing other precious metals 7112.92.00 - Of platinum, including metal gm clad with platinum but excluding sweepings containing other precious metals 7112.99.00 - Other gm III.-JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES Articles of jewellery and parts therof, of precious metal or of metal clad with precious metal. - Of precious metal whether or not plated or clad with precious metal 7113.11.00 - - Of silver, whether or not plated or

15%

15%

7113.19.00 - - Of other precious metal, whether or not plated or clad with precious metal.
Heading

-

25% clad with other precious metal 25%

H S Code 7113.20.00
71.14

7114.11.00 7114.19.00

7114.20.00

Statistical Unit of Duty Description of Goods Quantity Rate Remarks - - Of base metal clad with precious 25% metal 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 - - Of silver, whether or not plated 25% or clad with other precious metal - - Of other precious metal, whether 25% or not plated or clad with precious metal - - Of base metal clad with precious 25% metal

71.15

7115.10.00 7115.90.00
71.16

7116.10.00 7116.20.00
71.17

7117.11.00 7117.19.00 7117.90.00
71.18

7118.10.00 7118.90.00

Other articles of precious metal or of metal clad with precious metal. - Catalysts in the form of wire cloth or grill or platinum - Other Articles of natural or cultured pearls, precious or semi-precious stones (natural synthetic or reconstructed). - Of natural or cultured pearls - Of precious or semi-precious stones (natural, synthetic, or reconstructed) Imitation jewellery. - Of base metal, whether or not plated with precious metal - - Cuff-links and studs - - Other - Other Coin. - Coin (other than gold coin), not being legal tender - Other

-

25% 25%

-

25% 25%

-

25% 25% 25% 15% free

(As amended by Act No. 3 of 2000 and No. 1 of 2002)

Section XV BASE METALS AND ARTICLES OF BASE METAL
Notes 1. This Section does not cover

(a) (b) (c) (d) (e) (f) (ij) (k)

Prepared paints, inks or other products with a basis of metallic flakes or powder (heading 32.07 to 32.10, 32.12, 32.13 or 32.15) Ferro-cerium or other pyrophoric alloys (heading 36.06); Headgear or parts thereof of heading 65.06 or 65.07; Umbrella frames and 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); 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);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites); (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles; or (n) Articles of Chapter 97 (for example, works of art). 2. Throughout the Nomenclature, the expression "parts of general use" means (a) Articles of heading 73.07, 73.12, 73.15, 73.17 and 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and (c) Articles of heading 83.01, 83.02, 83.08, 83.10, and frames and mirrors, of base metal, of heading 83.06.

In chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 8 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 heterogenous combination of a metallic component and ceramic component. The term "cemets" includes sintered metal carbides (metal carbides sintered with a metal). 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of
base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c)

In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets and intermetallic compounds.

6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes references to alloys which, by virtue of Note 5 above are to be classified as alloys of that metal. 7. Classification of composite articles Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by over each of the other metals. For this purpose (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and (c) A cermet of heading 81.13 is regarded as a single base metal. 8. In this Section, the following expressions have the meanings hereby assigned to them (a) Waste and scrap Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up wear or other reasons. (b) Powders Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
(As amended by Act No. 1 of 2002)

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 10% of chromium -not more than 6% of manganese
-not more than 3% of phosphorus

-not more than 8% of silicon -a total of not more than 10% of other elements. (b)
Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above. (c)
Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following -more than 10% of chromium -more than 30% of manganese -more than 3% of phosphorus -more than 8% of silicon -a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper. (d)
Steel

Ferrous materials other than those of heading No. 72.03 which (with the exception of certain types produced in the form of castings) are usually malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. (e)
Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of Chromium, with or without other elements. (f)
Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown -0.3% or more of aluminium -0.0008% or more of boron -0.3% or more of 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 nicobium -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 othe elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g)
Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h)
Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a 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 orging, including blanks for angles, shapes or sections. These products are not presented in coils. (k)
Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of -coils of successively superimposed layers, or -straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of width which exceeds 150mm and measures at least twice the thickness. Flat-rolled products including those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozengers) 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 definitions 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 identations, 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 No. 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 15mm 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 definitions are to be classified in heading No. 73.04 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, separately or together -more than 0.2% of chromium -more than 0.3% or 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 elements in 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 subheading of heading 72.02 the following rule should be observed A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified "other elements" referred to in Chapter Note 1(c) must each exceed 10% by weight. (As amended by Act No. 1 of 2002)
Heading

H S Code

72.01 7201.10.00 7201.20.00

7201.50.00
72.02

7202.11.00 7202.19.00 7202.21.00 7202.29.00 7202.30.00 7202.41.00

Description of Goods I.-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM Pig iron and spiegeleisen in pigs, blocks, or other primary forms. - Non-alloy pig iron containing by weight 0.5% or less of phosphorus - Non-alloy pig iron containing by weight more than 0.5% of phosphorus - Alloy pig iron spiegeleisen Ferro-alloys. - Ferro-manganese - - Containing by weight more than 2% of carbon - - Other - Ferro-silicon - - Containing by weight more than 55% of silicon - - Other - - Ferro-silicon-manganese - Ferro-chromium - - Containing by weight more than 4% of carbon

Statistical Unit of Duty Quantity Rate Remarks

kg kg

Free Free

kg

Free

kg kg kg kg kg kg

Free Free Free Free Free Free

7202.49.00 7202.50.00 7202.60.00 7202.70.00 7202.80.00

7202.91.00 7202.92.00 7202.93.00 7202.99.00
72.03

7203.10.00 7203.90.00
72.04

7204.10.00 7204.21.00 7204.29.00 7204.30.00

- - Other - Ferro-silico-chromium - Ferro-nickel - Ferro-molybdenum - Ferro-tungsten and ferro-silica-tungsten - Other - - Ferro-titanium and ferro-silica-titanium - - Ferro-Vanadium - - Ferro-niobium, - - Other Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94% in lumps, pellets or similar forms. - Ferrous products obtained by direct reduction of iron ore. - Other Ferrous waste and scrap; remelting scrap ingots of iron or steel. - Waste and scrap of cast iron - Waste and scrap of alloy steel - - Of stainless steel - - Other - Waste and scrap of tinned iron or steel - Other waste and scrap

kg kg kg kg kg

Free Free Free Free Free

kg kg kg kg

Free Free Free Free

kg kg

Free Free

kg kg kg kg

Free Free Free Free

Heading

72.05

H S Code Description of Goods 7204.41.00 - - Turnings, shavings, chips, milling waste, sawdust, fillings, trimmings and stampings, whether or not in bundles. 7204.49.00 - - Other kg 7204.50.00 - Remelting scrap ingots kg Granules and powders of pig iron, spiegeleisen, iron or steel. 7205.10.00 - Granules kg - Powders

Statistical Unit of Duty Rate Quantity Remarks kg Free

Free Free

Free

72.06

72.07

7205.21.00 - - Of alloy steel 7205.29.00 - - Other II.-IRON AND NON-ALLOY STEEL Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No. 72.03). 7206.10.00 - Ingots 7206.90.00 - Other Semi-finished products of iron or non- alloy steel. - Containing by weight less than 0.25% of carbons 7207.11.00 - - Of rectangular (including square) cross-section, the width

kg kg

Free Free

kg kg

Free Free

kg

72.08

7207.12.00 - - Other, of rectangular (other than square) cross-section. 7207.19.00 - - Other 7207.20.00 - Containing by weight 0.25% or more of carbon Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, hot-rolled, not clad plated or coaled. 7208.10.00 - In coils, not further worked than hot- rolled, with patterns in relief - Other, in coils, not further worked than hot-rolled, pickled 7208.25.00 - - Of a thickness of 4.75 mm or more 7208.26.00 - - Of a thickness of 3 mm or more but less than 4.75 mm 7208.27.00 - - Of a thickness of less than 3 mm - Other, in coils, not further worked than hot-rolled 7208.36.00 - - Of a thickness exceeding 10 min 7208.37.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm

kg kg kg

Free measuring less than twice thickness Free Free Free

kg

Free

kg kg kg

Free Free Free

kg kg

Free Free

7208.38.00 - - Of a thickness of 3 mm or more but less than 4.75 mm 7208.39.00 - - Of a thickness of less than 3 mm 7208.40.00 - Not in coils, not further worked than hot-rolled, with patterns in relief - Other, not in coils, not further worked than not-rolled 7208.51.00 - - Of a thickness exceeding 10 mm
Heading

kg kg kg

Free Free Free

kg

Free

72.09

72.10

H S Code Description of Goods 7208.52.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm 7208.53.00 - - Of a thickness of 3 mm or more but less than 4.75 mm 7208.54.00 - - Of a thickness of less than 3 mm 7208.90.00 - Other Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated. - In coils, not further worked than cold rolled (cold reduced) 7209.15.00 - - Of a thickness of 3 mm or more 7209.16.00 - - Of a thickness exceeding 1 mm but less than 3 mm 7209.17.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm 7209.18.00 - - Of a thickness of less than 0.5 mm - Not in coils, not further worked than cold rolled (cold-reduced) 7209.25.00 - - Of a thickness of 3 mm or more 7209.26.00 - - Of a thickness exceeding 1 mm but less than 3 mm 7209.27.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm 7209.28.00 - - Of a thickness of less than 0.5 mm 7209.90.00 - Other Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or

Statistical Unit of Duty Quantity Rate Remarks kg Free kg kg kg Free Free Free

tonne tonnet tonne tonne

Free Free Free Free

tonne tonne tonne tonne tonne

Free Free Free Free Free

7210.11.00 7210.12.00 7210.20.00 7210.30.00

more, clad, plated or coated. - Plated or coated with tin - - Of a thickness of 0.5 mm or more - - Of a thickness of less than 0.5 mm - Plated or coated with lead, including terne-plate - Electrolytically plated or coated with zinc

tonne tonne tonne tonne

Free Free Free 15%

72.11

7210.41.00 - - Corrugated 7210.49.00 - Other 7210.50.00 - Plated or coated with chromium oxides or with chromium and chromium oxides - Plated or coated with aluminum 7210.61.00 - - Plated or coated with aluminium-zinc alloys 7210.69.00 - - Other 7210.70.00 - Painted, varnished or coated with plastics 7210.90.00 - Other Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, not clad, plated or coated. - Not further worked than hot-rolled

tonne tonne tonne

15% 15% Free

tonne tonne tonne tonne

Free Free Free Free

Heading

72.12

H S Code Description of Goods 7211.13.00 - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief 7211.14.00 - - Other, of a thickness of 4.75 mm or more 7211.19.00 - - Other - Not further worked than cold-rolled (cold-reduced) 7211.23.00 - - Containing by weight less than 0.25% of carbon 7211.29.00 - - Other 7211.90.00 - Other Flat-rolled products of iron or nonalloy steel, of a width of less than

Statistical Unit of Duty Quantity Rate Remarks tonne Free

tonne tonne

Free Free

tonne tonne tonne

Free Free Free

72.13

72.14

72.15

600 mm, clad, plated or coated. 7212.10.00 - Plated or coated with tin 7212.20.00 - Electrolytically plated or coated with zinc 7212.30.00 - Otherwise plated or coated with zinc 7212.40.00 - Painted, varnished or coated with plastics 7212.50.00 - Otherwise plated or coated 7212.60.00 - Clad Bars and rods, hot-rolled, in irregularly wound coils, of iron or Non-alloy steel. 7213.10.00 - Containing indentations, ribs, grooves or other deformations produced during the rolling process 7213.20.00 - Other, of free-cutting steel - Other 7213.91.00 - - Of circular cross-section measuring less than 14 mm in diameter 7213.99.00 - - Other Other bars and rods of iron or nonalloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extraded, but including those twisted after rolling. 7214.10.00 - Forged - Containing indentations, ribs, grooves or other deformations produced during the rolling process 7214.20.00 or twisted after rolling 7214.20.90 - Twisted after rolling - Other 7214.30.00 - Other, of free-cutting steel - Other 7214.91.00 - - Of rectangular (other than square) cross-section 7214.99.00 - - Other Other bars and rods of iron or nonalloy steel. 7215.10.00 - Of free-cutting steel, not further worked than cold-formed or cold-finished 7215.50.00 - Other, not further worked than cold- formed or cold-finished

tonne tonne tonne tonne tonne tonne

Free 15% 15% Free Free Free

tonne

Free

tonne tonne

Free Free

tonne

Free

tonne tonne

15% Free

tonne tonne tonne tonne tonne

15% 15% 15% Free Free

tonne

Free

tonne

Free

Heading

72.16

72.17

H S Code Description of Goods 7215.90.00 - Other Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 - U, I or H sections, not further worked than hot-rolled, hot drawn or extruded, of a height of less than 80 mm - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm or more 7216.21.00 - - L sections 7216.22.00 - - T sections - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80mm or more 7216.31.00 - - U sections 7216.32.00 - - I sections 7216.33.00 - - H sections 7216.40.00 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more 7216.50.00 - Other angles, shapes and sections, not further worked than hot-rolled, hot drawn or extruded - Angles, shapes and sections, not further worked than cold-formed or cold-finished 7216.61.00 - - Obtained from flat rolled products 7216.69.00 - - Other - Other 7216.91.00 - - Cold-formed or cold-finished from flat-rolled products 7216.99.00 - - Other Wire of iron or non-alloy steel. 7217.10.00 - Not plated or coated, whether or not polished 7217.20.00 - Plated or coated with zinc 7217.30.00 - Plated or coated with other base

Statistical Unit of Duty Quantity Rate Remarks tonne Free

tonne

Free

tonne tonne

Free Free

tonne tonne tonne tonne

Free Free Free Free

tonne

Free

tonne tonne tonne tonne tonne tonne tonne

Free Free Free Free 5% Free Free

72.18

72.19

metals 7217.90.00 - Other III.-STAINLESS STEEL Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 7218.10.00 - Ingots and other primary forms - Other 7218.91.00 - - Of rectangular (other than square) cross-section 7218.99.00 - - Other Flat- rolled products of stainless steel, of a width of 600 mm or more. - Not further worked than hot-rolled in coils 7219.11.00 - - Of a thickness exceeding 10 mm 7219.12.00 - - Of a thickness of 4.75mm or more but not exceeding 10mm 7219.13.00 - - Of a thickness of 3 mm or more but less than 4.75 mm

tonne tonne

5% Free

tonne tonne tonne

Free Free Free

tonne tonne tonne

Free Free Free

Heading

H S Code 7219.14.00

7219.21.00 7219.22.00 7219.23.00 7219.24.00

7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7219.90.00

Statistical Unit of Duty Description of Goods Quantity Rate Remarks - - Of a thickness of less than 3 mm tonne Free - Not further worked than hot-rolled, not in coils - - Of a thickness exceeding 10mm tonne Free - - Of a thickness of 4.75mm or tonne Free more but not exceeding 10mm - - Of a thickness of 3mm or more tonne Free but less than 4.75mm - - Of a thickness of less than 3mm tonne Free - Not further worked than cold-rolled (cold-reduced) - - Of a thickness of 4.75 mm or tonne Free more - - Of a thickness of 3mm or more tonne Free but less than 4.75mm - - Of a thickness exceeding 1mm tonne Free but less than 3mm - - Of a thickness of 0.5mm or more tonne Free but not exceeding 1mm - - Of a thickness of less than tonne Free 0.5mm - Other tonne Free

72.20

7220.11.00 7220.12.00 7220.20.00
72.21 72.22

7220.90.00 7221.00.00

Flat-rolled products of stainless steel, of a width of less than 600 mm. - Not further worked than hot-rolled - - Of a thickness of 4.75mm or more - - Of a thickness of less than 4.75mm - Not further worked than cold-rolled (cold- reduced) - Other
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.

tonne tonne tonne tonne tonne

Free Free Free Free Free

7222.11.00 7222.19.00 7222.20.00 7222.30.00 7222.40.00 7223.00.00

Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. - Bars and rods, not further worked than hot-rolled, hot drawn or extruded - - Of circular cross-section - - Other - Bars and rods, not further worked than cold-formed or cold finished - Other bars and rods - Angles, shapes and sections
Wire of stainless steel.

tonne tonne tonne tonne tonne tonne

Free Free Free Free Free Free

72.23

72.24

72.25

IV.-OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NONALLOY STEEL Other alloy steel ingots or other primary forms; semi-finished products of other alloy steel. 7224.10.00 - Ingots and other primary forms tonne 7224.90.00 - Other tonne Flat-rolled products of other alloy steel, of a width of 600 mm or more. Of silicon-electrical steel Statistical Unit of Quantity kg kg kg kg

Free Free

Heading

H S Code 7225.11.00 7225.19.00 7225.20.00 7225.30.00

Description of Goods - - Grain-oriented - - Other - Of high speed steel - Other, not further worked than hot- rolled, in coils

Duty Rate Remarks Free Free Free Free

72.26

72.27

72.28

7225.40.00 - Other, not further worked than hot- rolled, not in coils 7225.50.00 - Other, not further worked than cold- rolled (cold-reduced) - Other 7225.91.00 - - Electrolytically plated or coated with zinc 7225.92.00 - - Otherwise plated or coated with zinc 7225.99.00 - - Other Flat-rolled products of other alloy steel of a width of less than 600 mm. - Of silicon-electrical steel 7226.11.00 - - Grain-oriented 7226.19.00 - - Other 7226.20.00 - Of high speed steel - Other 7226.91.00 - - Not further worked than hot-rolled 7226.92.00 - - Not further worked than cold-rolled (cold-reduced) 7226.93.00 - - Electrolytically plated or coated with zinc 7226.94.00 - - Otherwise plated or coated with zinc 7226.99.00 - - Other Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. 7227.10.00 - Of high speed steel 7227.20.00 - Of silico-manganese steel 7227.90.00 - Other Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. 7228.10.00 - Bars and rods, of high speed steel 7228.20.00 - Bars and rods, of silica-manganese steel 7228.30.00 - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded 7228.40.00 - Other bars and rods, not further worked than forged 7228.50.00 - Other bars and rods, not further

kg kg

Free Free

kg kg kg

Free Free Free

tonne tonne tonne tonne tonne tonne tonne tonne

Free Free Free Free Free Free Free Free

tonne tonne tonne

Free Free Free

tonne tonne tonne

Free Free Free

tonne tonne

Free Free

7228.60.00 7228.70.00 7228.80.00
72.29

7229.10.00 7229.20.00 7229.90.00

worked than cold-formed or cold-finished - Other bars and rods - Angles, shapes and sections - Hollow drill bars and rods Wire of other alloy steel. - Of high speed steel - Of silica-manganese steel - Other

tonne tonne tonne tonne tonne tonne

Free Free Free Free Free Free

(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000 and No. 2 of 2001)

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 cross sectional dimension exceeds 16mm.
Heading

H S Code
73.01

7301.10.00 7301.20.00
73.02

7302.10.00 7302.30.00 7302.40.00 7302.90.00
73.03

Description of Goods 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. - Sheet piling - Angles, shapes and sections 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 (crossties), fish plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. - Rails - Switch-blades, crossing frogs, point rods and other crossing pieces - Fish-plates and sole plates - Other Tubes, pipes and hollow profiles, of

Statistical Unit of Duty Quantity Rate Remarks

tonne tonne

15% 15%

tonne tonne tonne tonne

free free free free

73.04

cast-iron. 7303.00.10 - - - Down piping and guttering 7303.00.90 - - - Other Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 7304.10.00 - Line pipe of a kind used for oil or gas pipelines - Casing, tubing and drill pipe, or a kind used in drilling for oil or gas 7304.21.00 - - Drill pipe 7304.29.00 - - Other - Other, of circular cross-section, of iron or non-alloy steel 7304.31.00 - - Cold-drawn or cold-rolled (coldreduced) 7304.39.00 - - Other - Other, of circular cross-section, of stainless steel 7304.41.00 - - Cold-drawn or cold-rolled (cold-reduced) 7304.49.00 - - Other - Other, of circular cross-section, of other alloy steel 7304.51.00 - - Cold-drawn or cold-rolled(cold reduced)

kg kg

25% 25%

kg

15%

kg kg kg kg kg

15% 15% 15% 15% 15%

kg

15%

kg kg

15% 15%

Heading

73.05

H S Code Description of Goods 7304.59.00 - - Other 7304.90.00 - Other Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. - Line pipe of a kind used for oil or gas pipelines 7305.11.00 - - Longitudinally submerged arc welded 7305.12.00 - - Other, longitudinally welded 7305.19.00 - - Other 7305.20.00 - Casing of a kind used in the drilling for oil or gas - Other, welded

Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15%

kg kg kg kg

15% 15% 15% 15%

Flanges 7307. of non-circular cross.00 .11.23. welded. of circular crosssection.. couplings. towers.Of non-malleable cast iron 7307. of stainless steel 7307.50.Other.. lattice masts.Longitudinally welded 7305. of iron or steel.21.Other. Statistical Unit of Duty Quantity Rate Remarks .00 . of other alloy steel 7306..Other . of iron or non-alloy steel 7306.Other 7307.08 Description of Goods Structures (excluding prefabricated buildings of heading No.00 ..06) and parts of structures (for example. elbows.Other Other tubes.Other Tube or pipe fittings (for example.22. welded.00 .93. welded. bends and sleeves 7307.section 7306.30. pipes and hollow profiles (for example. bends and sleeves 7307.39.Other.29..00 ..Line pipe of a kind used for oil or gas pipelines 7306.91.00 ..00 .00 .Butt welding fittings 7307.00 .00 .92.Threaded elbows.20. 7306.Threaded elbows.Other.60.Other... sleeves) of iron or steel. of circular crosssection. lock-gates.Other .Casing and tubing of a kind used in the drilling for oil or gas 7306.00 . welded.06 73. 94.00 ..00 .07 7305. riveted or similarly closed).00 .40.00 . of circular crosssection.00 .90. bridges and bridge-sections. .00 .10.Cast fittings 7307.99.Other kg kg 15% 15% kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% kg kg kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 25% 15% 15% 15% Heading H S Code 73.Flanges 7307.00 .19.73. of stainless steel 7306..00 .31.Butt welding fittings 7307. open seam or welded.

Other Containers for compressed or liquefied gas.10 7308..00 Tanks.21.. sections..50 7308. ..10.00 7308. angles. windows and their frames and thresholds for doors .10 7310.00 7308. of iron or steel. whether or not lined or heat-insulated. of a capacity exceeding 300 litres.Other Reservoirs. but not fitted with mechanical or thermal equipment...40 7308. drums.. boxes and similar containers.7308. .works..90 7309. shuttering propping.90.10.20 7308..90 7311. 15% 15% 15% 15% 15% 15% 15% 73..Gates of a kind used for agricultural or railway fencing .Other . of iron or steel.. of iron or steel. of iron kg kg 5% 15% kg kg kg kg No. vats and similar containers for any material (other than compressed or liquefied gas).30 7308.Smoke stacks ..09 73.. whether or not lined or heat insulated but not fitted with mechanical or thermal equipment. plates.. tonne tonne kg tonne 15% 15% 15% 15% tonne tonne tonne tonne tonne tonne No...40...90.Of a capacity of 50 litres or more . pillars and columns).90.Milk cans and churns .10 7310.10.. for any material (other than compressed or liquefied gas)..00.00. doors and windows and their frames and thresholds for doors. rods.90.Equipment for scaffolding.Spiral and gravity chutes .30.11 . 5% 15% 5% 15% 15% 73. casks. of iron or steel.Cans which are to be closed by soldering or crimping .. roofing frame.Other .Other .Shaft guide rails ..90 7310.00 7308. cans. or pitpropping . balustrades. tanks. shutters.Minclead frames and superstructures .. shapes.20.10 7310..Of a capacity of less than 50 litres . of a capacity not exceeding 300 litres. tubes and the like.90.21.29.Doors.Other ..10 7310.90 7310.90.00 roofs.Towers and lattice masts . prepared for use in structures.Milk cans and churns .Milk cans and churns .29.Bridges and bridge-sections .00 7308..

00 .Endless bands for machinery.Coated with plastics 7314.20.14 H S Code Description of Goods 7312..90.. ropes and cables No.or steel 73.Plated or coated with zinc 7314.00 . of a kind used for fencing.Stranded wire. not electrically insulated. of iron or steel. barbed or not.49.. of stainless steel 7314.13..Other cloth.. twisted hoop or single flat wire.Expanded metal Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg 15% 15% kg kg kg kg kg 25% 15% 15% 15% 15% kg kg 15% 15% kg kg kg kg 15% 15% 15% 15% .12. 7313.10 .10.19.Other .41.50..12 Stranded wire.14.00 .00 . of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100cm2 or more . .Other grill.00 ..00.00 .00 . welded at the intersection 7314. of stainless steel 7314. welded at the intersection. netting and fencing. expanded metal of iron or steel.00 .Other 7314. ropes.00 .31.13 73. or iron or steel wire. and loosely twisted double wire. netting and fencing 7314. plaited bands.Imported for use in a farming or other agricultural enterprise 7313.39.Other endless bands for machinery 7314.90 . netting and fencing...00 .Grill...00 . 15% Heading 73.Other 7314.00 . of iron or steel. grill.Woven cloth 7314.Other Cloth (including endless bands) grill.00..Plated or coated with zinc 7314.. netting and fencing. 7312.00 .Other woven cloth.42. cables.Other Barbed wire of iron or steel. slings and the like.

00 7318.Spring washers and other lock washers Duty Rate Remarks 15% 15% 15% 15% kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% .. of iron or steel.05) and similar articles.17 Nails..00 7315. screw hoods.00 7315. whether or not with heads of other material.00 7318. coach screws.Other . rivets.11.. of iron or steel.Other wood screws .Other .Other screws and bolts.90. kg kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% 15% 73.12. .15 7315.10 7317.Other chain . welded link ..Nuts .00 7315. corrugated nails.81. tacks..18 7318..00 7318..Skid chain . cotters. of iron or steel.00 7315.Non-threaded articles .00.89.Parts .00 Chain and parts thereof of iron or steel.00 7318..82.20 7317.19.Coach screws .Drawing pins .13.. nuts.90 73.. staples (other than those of heading No. but excluding such articles with heads of copper. whether or not with their nuts or washers .Other. washers (including spring washers) and similar articles.15..Other parts Anchors.Self-tapping screws .Roller chain .Stud-link . Statistical Unit of Quantity kg kg kg kg Heading H S Code 7317..Screw hooks and screw rings .12.Threaded articles ...Other chain .20. bolts..00.21.00 7315..16 73.16..Hook nails and ring nails .. cotter-pins...19.00.00 7316.00.30 7317. grapnels and parts thereof.Other Screws.73.. .Wire nails .14.11.00. drawing pins.. 83.00 7318.00 7318.00 Description of Goods .Articulated link chain and parts thereof .00 7318.00 7315.00 7315.

00 7320.10. and parts thereof.24. crochet hooks. cookers (including those with subsidiary boilers for central heating). of iron or steel. barbecues.00 7318.29.Parts Radiators for central heating.00 7321.Sewing. and parts thereof.22.For liquid fuel kg kg kg kg 15% 15% 15% 15% kg kg kg kg 15% 15% 15% 15% kg kg kg 15% 15% 15% kg kg kg kg kg 25% 25% 25% 25% 25% 73... plate warmers and similar non-electric domestic appliances. ranges.82.Other Stoves.00 7320..Other Sewing needles.Rivets .For gas fuel or for both gas and other fuels .12.Leaf-springs and leaves therefor .00 7318.Cotters and cotter-pins .00 7321.00 Heading .Safety pins .20. not elsewhere specified or included. embroidery stilettos and similar articles. or iron or steel.83.Other pins ..00 73. of iron or steel.Cooking appliances and plate warmers . . . gas-rings.00 7321..7318.13. for use in the hand. of iron or steel.00 7319.For solid fuel .00 7321.Helical springs .00 7319.22 H S Code Description of Goods 7321..81.10.00 73.00 7318.00 . braziers.Other Springs and leaves for springs.For solid fuel 7321. bodkins.90. knitting needles. . safety pins and other pins of iron or steel. darning or embroidery needles .11.23.19 7319.00 73.30.00 7319.20.20 7320.90.21 7321.Other appliances .00 ...For liquid fuel . air heaters Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 25% .For gas fuel or for both gas and other fuels . grate.Other washers .90. not electrically heated...

For agricultural or scientific purposes.. No. .10.00 7323.00 7323.29.Other .Of cast iron.10 and hot air distributors (including distributors which can also distribute fresh or conditioned air).11. of iron or steel.Other Sanitary ware and parts thereof...Other.. ..Of non-malleable cast iron .Other . incorporating a motor-driven fan or blower...00 7324. .10.Other . enamelled .7322.19. and parts thereof. kg kg kg 25% 25% 25% 25% No. 25% No... kitchen or other household articles and parts thereof.Sinks and wash basins..00 7324.90 7325. tradesmen's tools .00 7325. not enamelled .00 73.00 7323.Other .00 73.10 7325. iron or steel wool.Of iron (other than cast iron) or steel. 25% No.Of cast iron . whether or not enamelled . gloves and the like. of stainless steel .00 7322..00 7324.94.91.. .99.Iron or steel wool. pot scourers and scouring or polishing pads. not electrically heated.90.Of stainless steel .For agricultural or scientific purposes. or iron or steel. 25% 25% 25% kg kg kg 15% 25% 25% kg 15% .25 7325.Baths . including parts Other cast articles of iron or steel.93..Radiators and parts thereof .Other . or iron or steel.24 7324. No..Grinding balls and similar articles for mills . gloves and the like .Of cast iron.00 73.10. of iron or steel.23 7323..99.10.90.Other .91.. tradesmen's tools tonne tonne tonne 15% 15% 15% No.21.Other Table. pot scourers and scouring or polishing pads.00 7323.00 7322.

91 .5 0.. tradesmen's tools 7326.Other .90.....90.1 of 1998.90 .Other 7326..For agricultural or scientific purposes.Grinding balls and similar kg articles for mills . 9 of 1997..5% by weight of copper.99 manufacture .3 0.4 0.85% by weight of copper.. 1 of 2002) CHAPTER 74 Copper and articles thereof Notes 1.Forged or stamped..00 .Other elements Element Ag Silver As Arsenic Cd Cadmium Cr Chromium Mg Magnesium Pb Lead S Sulphur Sn Tin Te Tellurium Zn Zinc Zr Zirconium Other elements*...19.8 0.90 .Other 7326.26 7325.For agricultural or scientific purposes.4 of 1999.7 0.. No.20.10 . but not further worked 7326. No.73.8 1.5 1...10 .Can ends for use in 7326.8 1 0. No. each Limiting content % by weight 0.90 .90.3 .For agricultural or scientific purposes..19.. tradesmen's tools 7326..90 .Other Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg kg kg kg 25% 15% 25% 15% 25% 15% 25% (As amended by Act No.90. provided that the content by weight of any other element does not exceed the limit specified in the following table TABLE . or Metal containing at least 97. In this Chapter the following expressions have the meanings hereby assigned to them (a) Refined copper Metal containing at least 99.99.11..25 0. tradesmen's tools 7326.10 .Other .Other kg Other articles of iron steel.3 1.Articles of iron or steel wire 7326.3 of 2000 and No.Other 25% 25% Heading H S Code Description of Goods 7326.. .20.

(including "flattened circles" and "modified rectangles" of which two opposite sides are convex arcs. not in coils. which have a uniform solid cross-section along their whole length in the shape of circles. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. Co. of the same forms. The expression also covers cast or sintered products. extruded. drawing stock (wire-rod) or tubes. the other two sides being straight of equal length and parallel). (c) Master alloys Alloys containing with other elements more than 10% by weight of copper. Si. equilateral triangles or regular convex polygons. copper phosphides (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". Products with a rectangular (including square). Products. the other two sides being straight of equal length and parallel). Be. Al. provided that they have not thereby assumed the character of articles or products of other headings. in coils. plates. (e) Profiles Rolled.5%. wire. strip. which have a uniform solid cross-section along their whole length in the shape of circles. Ni. The expression also covers cast or sintered products. ovals. ovals. extruded or drawn products. of a uniform cross section along their whole length. not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants. foil. drawn. of which two opposite sides are convex arcs. for example. are however to be taken to be unwrought copper of heading 7403. coiled or not. Fe. Mn. rectangles (including squares). sheets.*Other elements are. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). tubes or pipes. triangular or polygonal . of the same forms and dimensions. rods. extruded. forged or formed products. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into.48. rectangles (including squares). with a rectangular (including square). (f) Wire Rolled. de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. (b) Copper alloys Metallic substances other than unrefined copper in which copper predominates by weight each of the other elements. or (ii) the total content by weight of such other elements exceeds 2. triangular or polygonal cross-section may have corners rounded along their whole length. for example. (d) Bars and rods Rolled. which have been subsequently worked after production (otherwise than by a simple trimming or de-scaling) provided that they have not thereby assumed the character of articles or products of other headings. drawn or forged products. which do not conform to any of the definitions of bars. However. 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.

10 apply. corrugated. however. lozenges) and to such products which have been perforated. or any cross-sectional shape. coiled or not. In the case of heading 74. of any size. with or without the elements. Subheading Note 1. ovals. polished or coated.03) coiled or not. ribs. (h) Tubes and pipes Hollow product. cone-shaped or fitted with flanges collars or rings. of which no cross-sectional dimension exceeds 6 mm. In this Chapter the following expressions have the meanings hereby assigned to them (a) Copper-zinc base alloys (brasses) Alloys of copper and zinc. inter alia. the other two sides being straight. When other elements are present -zinc predominates by weight over each of such other elements. grooves.cross-section may have corners rounded along their whole length. equilateral triangles or regular convex polygons. waisted. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangules" of which two opposite sides are convex arcs. threaded. 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. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles. -Heading 74. strip and foil with patterns (for example. chequers. bent. whether or not in coils. -of a shape other than rectangular or square. except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. tin predominates by weight over each of such other elements. equilateral triangular or regular convex polygonal cross-section. coated. and -any tin content by weight is less than 3% (see copper-tin alloys (bronzes)). buttons. with or without other elements. the term "wire" applies only to products. provided that they do not thereby assume the character of articles or products of other headings. -any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)). rectangles (including squares). strip and foil Flat-surfaced products (other than the unwrought products of heading 74. and which have a uniform wall thickness. Tubes-and pipes of the foregoing cross-sections may be polished. drilled. which may have corners rounded along their whole length. When other elements are present. tears. of equal length and parallel) of a uniform thickness. (c) Copper-nickel-zinc base alloys (nickel silvers) . (g) Plates. provided that they do not the character of articles or products of other headings. which are -of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width.14. sheets. sheets. expanded.09 and 74. Products with a rectangular (including square). to plates. (b) Copper-tin base alloys (bronzes) Alloys of copper and tin.

10..Other . with or without other elements but in any case containing by not more than 1% of zinc..19.00 7407.Powders of lamellar structures.Of refined copper .Powders of non-lamellar structure .00 7407. 1 of 2002) Heading 74.22. . When other elements are present. (d) Copper-nickel base alloys Alloys of copper and nickel. H S Code Statistical Unit of Duty Quantity Rate Remarks tonne tonne tonne 15% 15% 15% 7403.06 7404.Refined copper .23.00. nickel and zinc.21. copper anodes for electrolytic refining.05 74. 7401.12.00 7403.00.Of copper alloys .00 7403. (As amended by Act No.Copper mattes 7401.00 7403.Cement copper (precipitate copper) 7402. . nickel predominates by weight each of such other elements.Wire-bars .00 tonne tonne 15% 15% 15% 15% 15% 7405.10...00 7406.29.Of copper-nickel base alloys kg kg kg 15% 15% 15% .00 7406.05) Copper waste and scrap. flakes Copper bars. cement copper (precipitated copper).Other copper alloys (other than master alloys of heading No.00 tonne kg kg 7407 7407.00 Unrefined copper..Copper alloy .13. Refined copper and copper alloys.21.10.00 tonne tonne tonne tonne tonne tonne tonne 15% 15% 15% 15% 15% 15% 15% 7403.11.Copper-tin base alloys (bronze) .. 74.Of copper-zinc base alloys (brass) . rods and profiles.Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) .04 74.. .Copper-zinc base alloys (brass) .20.. with or without other elements..00 Copper powders and flakes.00 . The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).00 74.02 74. unwrought.Billets .Cathodes and sections of cathodes .20. Master alloys of copper.00 7403.22.00.03 Description of Goods Copper mattes.00 7403.00 .Alloys of copper.01 74..00 7403.

Of copper-nickel base alloys (cupro...08 7408.00 7408.7407.15mm.31.00 74.19..Of copper alloys .Other .Backed Statistical Unit of Duty Quantity Rate Remarks tonne tonne tonne 15% 15% 15% tonne 15% tonne tonne 15% 15% .29.00 74. plastics or similar backing materials of a thickness (excluding any backing) not exceeding 0..00 7410..40.00 7409.Other . .Of copper-tin base alloys (bronze) .29...Other kg 15% kg kg kg kg 15% 15% 15% 15% kg 15% tonne tonne tonne tonne 15% 15% 15% 15% H S Code 7409. ..Of copper alloys .Not backed .Other . .21.39.21.11.Of copper-nickel base alloys (cupro.00 Heading (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) .Of refined copper .00 7408.09 7409.Other Copper wire.00 7409.In coils .00 7408. sheets and strip.Of copper-zinc base alloys (brass) .00 7409.Of copper zinc base alloys (brass) ..Of which the maximum crosssectional dimension exceeds 6mm .12...29..Of other copper alloys Copper foil (whether or not printed or backed with paper.12..00 7409.19.Other Copper plates.nickel) or copper-nickel-zinc base alloys (nickel-silver) .Of refined copper . paperboard.In coils .90.00 Description of Goods .11.22.In coils .10 7410.00 7409.00 7409.. of a thickness exceeding 0.Of refined copper .00 7408.00 74.15mm.nickel) or copper nickel-zinc base alloys (nickel silver) ..

electrically insulated..10. expanded metal of copper.14 7410. not Cloth (including endless bands).33..Washers (including spring washers) . drawing pins.00 .00 .Of refined copper 7412.00.00.00 .17 7416.Other . rivets. 7412. of copper. staples and similar articles .90.16 74.00 7415. elbows.00 Stranded wire. of copper or of iron or steel with heads of copper. not threaded . 7411. of copper wire..Cloth .10.11 74.00 .00 .Of refined copper .nickel) or copper-nickel-zinc base alloys (nickel-silver) 7411. cotter-pins.39.12 74. couplings.22...29..Of copper alloys cables.00 Description of Goods Copper springs.Screws.00 7415.Of copper alloys Copper tubes and pipes.21..Of copper alloys 7411.00 Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 25% .13 74. cotters.21. Cooking or heating apparatus of a kind used for 7417. 83. of copper. grill and netting.00 kg 15% 7415. bolts and nuts .Of copper-zinc base alloys (brass) 7411.Of refined copper 7410.74.00 .Other Nails. . bolts.00. tacks.20.00 7415.00 Heading kg kg kg kg 15% 15% 15% 15% H S Code 74.Other tonne tonne kg kg kg 15% 15% 15% 15% 15% kg 15% kg kg kg 25% 25% 25% 7414.29.05) and similar articles. washers (including spring washers) and similar articles.Nails and tacks..10. sleeves).21.00 7414.00 .Of copper-nickel base alloys (cupro.Other Copper tube and pipe fittings (for example. screw hooks. .. staples (other than those of heading No.22. plaited bands 7413.15 kg kg 15% 15% 7415. screws. drawing pins.Other articles.Other threaded articles .20. and the like. nuts.00 74.00 .

gloves and the like .. of which two opposite sides are convex arcs.Other .. gloves and the like. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles".99.. The expression also covers cast or sintered products..Chain and parts thereof .10.11. 1 od 2002 ) CHAPTER 75 Nickel and articles thereof Notes 1. kitchen or other household articles and parts thereof.00 7419. not in coils.00 74. extruded. .20. moulded.Fittings for electric wiring .19. No. No.00 7419.Other articles for mining.Vats and tanks .99. 74. pot scourers and scouring or polishing pads.90 Table.domestic purposes.00 7418..18 7418. sanitary ware and parts thereof. kitchen or other household articles and parts thereof.91. 9 of 1997.non. which have been subsequently worked after production (otherwise than by simple trimming or .99. which have a uniform solid cross-section along their whole length in the shape of circles. and parts thereof. rectangles (including squares). agricultural or manufacturing purposes ..Table. of the same forms and dimensions.. pot scourer and scouring or polishing pads. 3 of 2000 and No. but not further worked ..Cast. of equal length and parallel). Products with a rectangular (including square). drawn or forged products.Other .19 7419.1 of 1998.Other .20 7419. of copper. of copper.30 7419. gloves and the like .electrical. ovals. of copper.. of copper. triangular or polygonal cross-section may have corners rounded along their whole length. In this Chapter the following expressions have the meanings hereby assigned to them (a) Bars and rods Rolled.Sanitary ware and parts thereof Other articles of copper... the other two sides being straight. The thickness of such products which have a rectangular (including "modified rectangular") cross-sections exceeds one-tenth of the width..Other kg kg kg kg kg 25% 25% 25% 25% 25% kg kg kg 25% 15% 15% kg 25% (As amended by Act No.00 7418. stamped or forged.99.Pot scourers and scouring or polishing pads. .10 7419.

forged or formed products. Products with a rectangular (including square). sheets. ovals. of equal length and parallel). coiled or not. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. sheets. -of a shape other than rectangular or square. coiled or not. rectangles (including squares). ribs. In this Chapter. (e) Tubes and pipes Hollow products. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". equilateral triangular or regular convex polygonal cross-section. buttons. rods. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs. to plates. rectangles (including squares). coated. inter alia. and which have a uniform wall thickness. provided that they have not thereby assumed the character of articles or products of other headings. strip and foil Flat surfaced products (other than the unwrought products of heading 75. bent. waisted. polished or coated. which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. expanded. which do not conform to any of the definitions of bars. foil. wire. The expression also covers cast or sintered products. provided that they do not assume the character of articles or products other headings. triangular or polygonal cross-section may have corners rounded along their whole length. of a uniform cross-section along their whole length. drawn. strip.de-scaling). tubes or pipes). chequers. Heading 75. of any size. strip and foil with patterns (for example. the other two sides being straight. equilateral triangles or regular convex polygons. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles.06 applies. provided that they have not thereby assumed the character of articles or products of other headings. lozenges) and to such products which have been perforated. extruded or drawn products. which have a uniform solid cross-section along their whole length in the shape of circles. threaded. corrugated. the other two sides being straight. Tubes and pipes of the foregoing cross-sections may be polished. of the same forms. of which two opposite sides are convex arcs. tears. drilled. 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. ovals. sheets. plates. cone-shaped or fitted with flanges. the following expression shall have the meanings hereby assigned to them . (c) Wire Rolled. (b) Profiles Rolled. coiled or not. extruded. grooves. which may have corners rounded along their whole length. collars or rings. (d) Plates. Subheading Notes 1. Products with a rectangular (including square). provided that they do not thereby assume the character of articles or products of other headings. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). of equal length and parallel) of a uniform thickness. in coils.02).

elbows. 2.. provided that (i) the cobalt content to weight does not exceed 1.20.Nickel mattes . whether or not in coils.Bars. (As amended by Act No.Nickel.11.Of nickel. Notwithstanding the provision of Chapter Note 1 (c)..00.Wire . sleeves. profiles and wire .07 Nickel bars. each (b) Limiting content % by weight 0. Nickel powders and flakes Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% kg kg kg 7504.22.12.02 7502.Of nickel alloys .. of any cross-sectional shape. not alloyed . rods and profiles . not alloyed .00 7502. not alloyed Metal containing by weight at least 99% of nickel plus cobalt. .00 75. kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% . and (ii) the content by weight of any other element does not exceed the limit specified in the following table.4 0.21. rods.00 75. not alloyed . . nickel oxide sinters and other intermediate products of nickel metallurgy.10.Nickel alloys Nickel waste and scrap.Of nickel.03 75.20. or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.(a) Nickel..Nickel oxide sinters other intermediate products of nickel metallurgy.10.10. TABLE . couplings. of which no cross-sectional dimension exceeds 6 mm. not alloyed . for the purposes of subheading 7508.00 7501.00 7505.00 7505. strip and foil. pipes and tube or pipe fittings (for example. Unwrought nickel .5%.Other elements Element Fe Iron O Oxygen Other elements.01 7501.Of nickel alloys Nickel tubes.05 7503.00 7505.04 75.00 7606. the term "wire" applies only to products.20.3 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 1.00 Description of Goods Nickel mattes.00. 1 of 2002) Heading H S Code 75.5% (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table.Of nickel.Of nickel alloys Nickel plates.06 7506.00 75.00 75. sheets.10.00 kg 5% 5% 5% 5% 7505.5 0.

triangular or polygonal cross-section may have corners rounded along their whole length.Of nickel alloys 7507. sheets. Products with a rectangular (including square).00 . (b) Profiles Rolled.00 .Cloth. which have a uniform solid cross-section along their whole length in the shape of circles. wire. in coils. not in coils. of equal length and parallel). plates. of which two opposite sides are convex arcs.12.00 . In this Chapter the following expressions have the meanings hereby assigned to them (a) Bars and rods Rolled. coiled or not. ovals. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth or the width. grill and netting. rods.00 . of which two opposite sides are convex arcs... rectangles (including squares). triangular or polygonal cross-section may have corners rounded along their whole length. (d) Plates. ovals. The expression also covers cast or sintered products of the same forms and dimensions.Tube or pipe fittings Other articles of nickel 7508. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". forged or formed products. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles".75.90. extruded or drawn products. 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. sheets. Products with a rectangular (including square).Other kg kg kg kg kg 25% 25% 25% 15% 15% CHAPTER 76 Aluminium and articles thereof Notes 1. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling).20. extruded. drawn. foil.Tubes and pipes 7507. tubes or pipes.08 . extruded. (c) Wire Rolled. strip and foil .00 . of nickel wire 7508. which have a uniform solid cross-section along their whole length in the shape of circles.Of nickel. provided that they have not thereby assumed the character of articles or products of other headings. rectangles (including squares). or the same forms.11. the other two sides being straight. which do not conform to any of the definitions of bars. provided that they have not thereby assumed the character of articles or products of other headings. not alloyed 7507. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling).10. the other two sides being straight of equal length and parallel). strip. of a uniform cross-section along their whole length. drawn or forged products.

provided that (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table. inter alia. lozenges) and to such products which have been perforated. which are -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. 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. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles. for the purposes of subheading 7616. whether or not in coils.91 the term "wire" applies only to products. chequers. threaded. -of a shape other than rectangular or square.07 apply.1(2) neither the chromium nor manganese content exceeds 0. rectangles including squares). not alloyed Metal containing by weight at least 99% of aluminium. cone-shaped or fitted with flanges. In this Chapter the following expressions have the meanings hereby assigned to them (a) Aluminium. provided that the content by weight of any other element does not exceed the limit specified in the following table TABLE .05% Aluminium alloys Metallic substances in which aluminium predominates by weight over each of the other elements. (e) Tubes and pipes Hollow products. polished or coated. corrugated. of which no cross sectional dimension exceeds 6mm (As amended by Act No. which may have corners rounded along their whole length. (2)Copper is permitted in a proportion greater than 0. Subheading Notes 1. to plates. ovals.2%. sheets. coiled or not. tears buttons. or (ii) the total content by weight of such other elements exceeds 1% 2. of any cross-sectional shape. 1 of 2002) (b) Statistical . strip and foil with patterns (for example. Mn. bent. Mg. the other two sides straight. are for example. equilateral triangles or regular convex polygons.06 and 76. Cr. grooves. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs. Notwithstanding the provisions of Chapter Note 1(c). collars or rings. Ni. provided that Limiting content % by weight 1 0.Other elements Element Fe + Si (iron + silicon) Other elements(1).Flat surfaced products (other than the unwrought products of heading 76. waisted. Cu. coiled or not. equilateral triangular or regular convex polygonal cross-section. each (1)Other elements.1% but not more than 0. Tubes and pipes of the foregoing cross-sections may be polished. provided that they do not assume the character of articles or products of other headings. drilled. of any size. provided that they do not thereby assume the character of articles or products of other headings. ribs. Products with a rectangular (including square).01). expanded. coated. Zn. Heading 76. and which have a uniform wall thickness. of equal length and parallel of a uniform thickness.

paperboard..00 .Other 7606..00 . of a thickness exceeding 0. 7604.05 76..00 . not alloyed 7606. not alloyed 7601.20. rods and profiles. not alloyed 7605. .. plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.Heading 76. not alloyed 7606.Of aluminium alloys H S Code Unit of Quantity kg kg kg kg kg Duty Rate Remarks 5% 5% 5% 5% 5% kg kg kg 5% 5% free kg kg kg kg free 25% 15% 15% kg kg kg kg 15% 15% 15% 5% Heading 76.00 .Aluminium.00 .2 mm.00 .Of aluminium.20.00 ..Of aluminium.00 . 7601.Other Aluminium plates.Of aluminium.Other .00 .04 76.00 .Not backed 7607.00 Aluminium waste and scrap.00 . .Powders of lamellar structure.02 76.Other Aluminium wire.12.00 .21.Of which the maximum crosssectional dimensions exceeds 7mm 7605.11.06 Description of Goods Unwrought aluminium.Of aluminium..Of aluminium alloys 7604.00 ..11.00 ..00.00 . not alloyed ..07 Description of Goods Aluminium foil (whether or not printed or backed with paper.00 .Powders of non-lamellar structure 7603.91.Hollow profiles 7604.03 76. .Of which the maximum crosssectional dimensions exceeds 7mm 7605.20.29..10. Aluminium powders and flakes..Other 7607.01 76.21.11.10.Of aluminium alloys 7605. 7603.00 .Aluminium alloys 7602.19.Of aluminium alloys .Rectangular (including square) 7606.29.2mm.92. flakes Aluminium bars.00 .Rolled but not further worked 7607.19.Backed H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg 5% 15% 15% ..10. sheets and strips.

. whether or not lined or heat-insulated.Other 7612.00 Aluminium tubes and pipes. balustrades. pillars and columns).Other ..00 Aluminium structures (excluding prefabricated buildings of heading No.Milk cans kg 7612.Irrigation pipes ..10 7608. of a capacity not exceeding 300 litres.90 7609.Other Aluminium tube or pipe fittings (for example. vats and similar containers.20 76. 15% 15% 15% 76.90 7608. shuttering or pit-propping ..Of aluminium. 7612. rods.. but not fitted with mechanical of thermal equipment. for any material (other than compressed or liquified gas).90. elbows.00 7610. profiles.Pylons and masts for supporting electric power lines . doors and windows and their frames and thresholds for doors. kg 15% kg 15% kg kg No. of a capacity exceeding 300 litres.90 7611. 94... prepared for use in structures. ..11 7610..10 . tubes and the like. towers.90.06) and parts of structures (for example.insulated.Props and similar equipment.10 7608...00 . windows and their frames and thresholds for doors .90. kg kg kg kg kg 5% 15% 5% 15% 15% 76. cans.. boxes and similar containers (including rigid or collapsible tubular containers).Collapsible tubular containers kg . couplings. for any material (other than compressed or liquefied gas).10 7610..10.Of aluminium alloys . roofing frameworks..Irrigation pipes . bridges and bridge-sections.20.00.10. but not fitted with mechanical or thermal equipment.90. .00.10. roofs.76.Other kg 25% 5% 15% .10 7610. whether or not lined or heat . sleeves).12 Aluminium casks.90 . not alloyed .Doors.90.20.Other . coffering.. for use in scaffolding.09 76. lattice masts. drums. aluminium plates..08 7608.10. tanks..Other Aluminium reservoirs..

Other Other articles of aluminium..00 . cotters. 7614.Flush cisterns 7615. of aluminium.00. not electrically insulated. of aluminium.Pot scourers and scouring or polishing pads.. 9 of 1997.Other kg kg 25% 25% kg kg kg kg kg 25% 25% 25% 25% 25% kg kg 25% 25% (As amended by Act No..10 . netting and fencing.00 Description of Goods Aluminium containers for compressed or liquified gas.05). . Statistical Unit of Duty Quantity Rate Remarks kg 15% 76.00 . grill. gloves and the like 7615.11. screws. rivets. gloves and the like 7615. No..20.Nails.16 Stranded wire.4 of 1999 and No.00 .13 76.14 H S Code 7613. of aluminium..10. gloves and the like.Sanitary ware and parts thereof 7615.15 76. pot scourers and scouring or polishing pads. washers and similar articles .00 .Other Table.Table.Other . 3 of 2000) CHAPTER 77 Reserved for possible future use in the Harmonised System CHAPTER 78 Lead and articles thereof . plaited bands and the like.20.Cloth. of aluminium..90 . sanitary ware and parts thereof. cotter-pins.99.00 .91.00 .Other 7616. nuts.With steel core 7614.00 .. screw hooks. 83.90. kitchen or other household articles and parts thereof.10. of aluminium wire 7616. pot scourers and scouring or polishing pads. cables. staples (other than those of heading No.Heading 76.19.. bolts. tacks. 7616. kitchen or other household articles and parts thereof.

extruded or drawn products. The expression also covers cast or sintered products of the same forms and dimensions. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. equilateral triangles of regular convex polygons (including "flattened circles" and "modified rectangles". sheets. lozenges) and to such products which have been perforated. drawn. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". the other two sides being straight. provided that they have not thereby assumed the character of articles or products of other headings. buttons. (d) Plates. the other two sides being stright of equal length and parallel). chequers. extruded.Notes 1. provided that they do . rectangles (including squares). tears.04 applies. wire. of equal length and parallel). -of a shape other than rectangular or square. grooves. sheets. of which two opposite sides are convex arcs. not in coils. (c) Wire Rolled. strip and foil Flat surfaced products (other than the unwrought products of heading 78. ribs. In this Chapter the following expressions have the meanings hereby assigned to them (a) Bars and rods Rolled. triangular or polygonal cross-section may have corners rounded along their whole length. coiled or not. Products with a rectangular (including square). ovals. Heading 78. strip and foil with patterns (for example. which have been subsequently worked after production (otherwise than by simple trimming or descaling). The thickness of such products which have a rectangular (including "modified rectangular)" cross-section exceeds one-tenth of the width. which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). of which two opposite sides are convex ares. to plates. which have a uniform solid cross-section along their whole length in the shape of circles. The expression also covers cast or sintered products. provided that they do not assume the character of articles or products of other headings. the other two sides being straight. in coils. or the same forms. of a uniform cross-section along their whole length. drawn or forged products. Products with a rectangular (including square). which have a uniform solid cross-section along their whole length in the shape of circles. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs. triangular of or polygonal cross-section may have corners rounded along their whole length. strip. foil. polished or coated. ovals. which are: -of the rectangular (including square) shape with a thickness not exceeding one-tenth of the width. inter alia.01). of equal length and parallel) of a uniform thickness. coiled or not. forged or formed products. corrugated. rods. tubes or pipes. extruded. sheets. plates. (b) Profiles Rolled. rectangles (including squares). of any size. provided that they have not thereby assumed the character of articles or products of other headings. which do not conform to any of the definitions of bars.

Solder .not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products.90 78.05 0.00. Products with a rectangular (including square). strip and foil.9% of lead. coated bent. 1 of 2002) Limiting content % by weight 0.Refined lead . Lead bars.005 0.02 0.99.01 7801.Other ..91.001 0. waisted.002 0. Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% kg kg kg 5% 15% 15% . collars or rings. .Other Lead waste and scrap. and which have a uniform wall thickness.Other elements Element Erg Silver As Arsenic Bi Bismuth Ca Calcium Cd Cadmium Cu Copper Fe Iron S Sulphur Sb Antimony Sn Tin Te Tellurium Zn Zinc Other elements (As amended by Act No. Subheading Note 1. expanded. threaded. equilateral triangular convex polygonal cross-section. Tubes and pipes of the foregoing cross-sections may be polished.10.00 7802.002 0.001 Heading H S Code 78. rectangles (including squares). .03 Description of Goods Unwrought lead.005 0.005 0. In this Chapter the expression "refined lead" means Metal containing by weight at least 99..Other Lead plates.00 7801. profiles and wire. 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.00.002 0.02 78. ovals. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles.08 0.00...00 7803.. equilateral triangles or regular convex polygons. rods. sheets. provided that the content by weight of any other element does not exceed the limit specified in the following table TABLE .Containing by weight antimony as the principal other element . lead powders and flakes. which may have corners rounded along their whole length. drilled.04 78.10 7803.002 0. cone-shaped or fitted with flanges. coiled or not.00 7801.002 0.

. pipes and tube sleeves). extruded or drawn products.. of equal length and parallel).Powders and flakes or pipe 7805.00. strip and foil of a thickness (excluding any backing) not exceeding 0. Plates. ovals. Products with a rectangular(including square). lagging. sheets..19.Keels for yachts or other boats .. coupling. the other two sides straight. of equal length and parallel). which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). strip and foil 7804.. extruded.20 7806. the other two sides being straight. which have a uniform solid whole length in the shape of circles. in coils. forged or formed products.fittings (for example.00 . the other two sides being straight. strip and foil Flat surfaced products (other than the unwrought products of heading 79. provided that they have not thereby assumed the character of articles or products of other headings. In this Chapter the following expresssions have the meanings hereby assigned to them (a) Bars and rods Rolled. of equal length and parallel of a uniform thickness. Profiles Rolled. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". coiled or not.30 kg kg 15% 15% 7806. of a uniform cross-section along their whole length. sheets..00. elbows. provided that they have not thereby assumed the character of articles or products of other headings.Other 7804. which have a uniform solid cross-section along their whole length in the shape of circles. equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles".2mm 7804. rectangles (including squares).78.00 . ovals. . which are (b) (c) (d) -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. drawn.. plates.. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth or the width. pliable tubes) for the conveyance or packing of goods . rectangles (including squares).05 78. tubes or pipes.Other articles for agricultural..00.20.06 .. -of a shape other than rectangular or square. Wire Rolled. of which two opposite sides are convex arcs. 7806..Other kg 15% kg kg kg kg 15% 15% 25% 15% 7806. extruded.00 Lead tubes.00. not in coils.00. coiled or not. which do not conform to any of the definitions of bars. caulking and the like .Containers (for example. Products with a rectangular (including square). sheets. 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).Packing. provided that they do not assume the character of articles or products of other headings. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.Plates. - 25% 15% CHAPTER 79 Zinc and articles thereof Notes 1. mining or manufacturing purposes (excluding vats and tanks) .10 Other articles of lead.00 . The expression also covers cast or sintered products. drawn or forged products. wire. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs.. triangular or polygonal cross-section may have corners rounded along their whole length. rods.00.. of any size. triangular or polygonal cross-section may have corners rounded along their whole length.40 7806.Sheets. of which two opposite sides are convex arcs. strip. foil.01).90 No.11. of the same forms.

Other articles of zinc. grooves.12. coiled or not. lozenges) and to such products which have been perforated. It must contain at least 85% by weight of metallic zinc.10.00 Zinc bars.00 Zinc alloys 7902. rectangles (including squares).00. ribs. sheets. not alloyed 7901. profiles and wire. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles.06 79. coated.00 Containing by weight 99. polished or coated. elbow sleeves).00. Tubes and pipes of the foregoing cross-sections may be polished. Zinc plates.00 Containing by weight less than 99. collars or rings.90. 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. to plates. strip and foil with patterns (for example. not alloyed Metal containing by weight at least 97.00 Zinc dust 7903. drawn or forged products.00 7906. Zinc dust. pipes and tube or pipe fittings (for example. and which have a uniform wall thickness.11.00 Zinc waste and scrap.03 Description of Goods Unwrought zinc. couplings. which may have corners rounded along their whole length. Zinc dust Dust obtained by condensation of zinc vapour.07 7907. powders and flakes. Zinc. cone-shaped or fitted with flanges.00 Other 7904.05 79.00. strip and foil.04 79. waisted. rods. Subheading Note 1.00 7905.Heading 79.20. consisting of spherical particles which are finer than zinc powders. 7 of 1997) 79. Zinc alloys Metallic substances in which zinc predominates by weight over each of the other elements. 1 of 2002) Heading 79.5%. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. In this Chapter the following expressions have the meaning hereby assigned to them (e) (a) (b) (c) Zinc. not in coils which have a uniform solid cross-section along their whole length . Products with a rectangular (including square).9% or more of zinc 7901.01 79. (As amended by Act No. Tubes and pipes Hollow products. bent. equilateral triangular or regular convex polygonal cross-section.00. corrugated.02 79.00 kg CHAPTER 80 Tin and articles thereof Note 1.9% of zinc 7901. sheets. drilled. Zinc tubes. buttons. extruded. ovals. expanded. provided that the total content by weight of such other elements exceeds 2. chequers. inter alia.5% of zinc. In this Chapter the following expressions have the meanings hereby assigned to them (a) Bars and rods Rolled. provided that they do not thereby assume the character of articles or products of other headings.00. equilateral triangles or regular convex polygons. 7903. H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 15% 15% 15% 15% (As amended by Act No.05 applies. tears. threaded.

or regular convex polygonal cross-section. the other two sides being straight. expanded. of equal length and parallel). equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles". Headings 80. which may have corners rounded along their whole length. provided that they have not thereby assumed the character articles or products of other headings. coiled or not. (As amended by Act No. sheets. of the same forms. provided that the content by weight of any bismuth or copper is less than the limit specified in the following table TABLE . provided that they do not assume the character of articles of products of other headings.4 (b) Tin alloys Metallic substances in which tin predominates by weight over each of the other elements provided that (i) the total content by weight of such other elements exceeds 1%. buttons. of a shape other than rectangular or square. rectangles (including squares). provided that they have not thereby assumed the character of articles or products of other headings. of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles. extruded. Tubes and pipes of the foregoing cross-sections may be polished. which have a uniform cross-section along their whole length in the shape of circles. provided that they do not thereby assume the character of articles or products of other headings. ribs. of which two opposite sides are convex arcs.Other elements Element Bi Cu Bismuth Copper Limiting content % by weight 0. strip and foil Flat-surfaced products (other than the unwrought products of heading 80. extruded or drawn products. strip. ovals.05 applies. chequers. Plates. tubes or pipes. rectangles (including squares). of equal length and parallel) of a uniform thickness.01). of equal length and parallel). foil. of which two opposite sides are convex arcs. In this Chapter the following expressions have the meanings hereby assigned to them (e) (a) Tin. wire. The expression also covers cast or sintered products. triangular or polygonal cross-section may have corners rounded along their whole length. equilateral triangular. which have been subsequently worked after production (otherwise that by simple trimming or de-scaling). 1 of 2002) Statistical . rectangles (including squares). Tubes and pipes Hollow products. plates. triangular or polygonal cross-section may have corners rounded along their whole length. sheets. cone-shaped or fitted with flanges. and which have a uniform wall thickness. which have been subsequently worked after production (otherwise than by simple trimming or de. are also to be considered as tubes and pipes provided the inner and outer cross-section concentric and have the same form and orientation.in the shape of circles. rods. 1. corrugated. waisted.04 and 80. drilled. The thickness of such products which have rectangular (including modified rectangular") cross-section exceeds one-tenth of the width. Products with a rectangular (including square).scaling). which do not conform to any of the definitions of bars.1 0. coiled or not. Subheading Note. to plates. or (ii) the content by weight of their bismuth or copper is equal to or greater than the limit specified in the foregoing table. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the same forms and dimensions. strip and foil with patterns (for example. sheets. threaded. ovals. in coils. inter alia. the other two sides being straight. forged or formed products. bent. (b) Profiles Rolled. polished or coated. Wire Rolled. equilateral triangles or regular covex polygons (including flattened circles" and modified rectangles. grooves. collars or rings. Products with a rectangula (including square). drawn. the other two sides being straight. coiled or not. of any size. ovals. which are: (c) (d) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. equilateral triangles or regular convex polgons. not alloyed Metal containing by weight at least 99% of tin. tears. lozenges) and to such products which have been perforated. of a uniform cross-section along their whole length. Products with a rectangular (including square). coated.

sheets and strip.10. sleeves). Tin bars..10.. Note 1 to Chapter 74..2mm..00. mutatis mutandis to this Chapter.Powders .00 kg kg kg Other articles of tin..00.00..Bars and rods.10 .20.Other CHAPTER 81 Other base metals.00. "wire" and "plates.Other Tin plates. including bars and rods obtained simply by sintering. articles thereof Subheading Note 1.00 8101.02 80.95. strip and foil .Tin. Unit of Quantity kg kg kg kg kg kg kg Duty Rate Remarks free 5% 5% 15% 15% 15% 15% 15% 15% 15% 80.Unwrought molybdenum. Tin tubes.00 8002. mining or manufacturing purposes 8007. other than those obtained simply by sintering..00 80.00 8001..For agricultural.05 8004. defining "bars and rods".04 80.00.01 80.. .Unwrought tungsten.02 8102.00.94. sheets strip and foil" applies.Solder .96. of a thickness exceeding 0. including waste and scrap.00 Description of Goods Tungsten (wolfram) and articles thereof.90 . rods.07 8006.97. . 8007.00 8101. . including waste and scrap..00 8003.00. plastics or similar backing materials).Other . sheets.90 Description of Goods Unwrought tin . Tin foil (whether or not printed or backed with paper.10 8003.. pipes and tubes or pipe fittings (for example. couplings.94.Tin alloys Tin waste and scrap.Other .00 8102.00 8101. "profiles.Wastw and scrap Molybdenum and articles thereof.00. profiles and wire.00 81.01 8101...00 8005. tin powders and flakes.Powders . . Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% kg 5% kg kg 5% 5% kg kg 5% 5% . cermets.Wire . of a thickness (excluding any backing) not exceeding 0. profiles. not alloyed . paperboard.06 80. plates. Heading H S Code 81.03 8001.2mm.10. elbows.Heading H S Code 80.00 8101.

8% by weight of magnesium .00 8104.Unwrought magnesium . plates.00. including waste and scrap. including waste and scrap. powders . .00 81. .00 81.95.04 8104.Other Cobalt mattes and other intermediate products of cobalt metallurgy. turnings and granules.30. including waste and scrap.Waste and scrap . including bars and rods obtained simply by sintering.00 8108. cobalt and articles thereof..05 8105.30..30. other than those obtained simply by sintering.Unwrought titanium. kg 5% kg kg 5% 5% kg 5% kg 5% kg kg kg kg kg 5% 5% 5% 5% 5% tonne 5% kg kg 5% 5% Heading H S Code 81. strip and foil .00 81. powders .Bars and rods.Waste and scrap Magnesium and articles thereof. ..Unwrought tantalum.00 8104.. .20.Cobalt mattes and other intermediate products of cobalt metallurgy.20.Unwrought cadmium..00 81.00 8102.06 8105.20. Statistical Unit of Duty Quantity Rate Remarks tonne kg 5% 5% kg kg 5% 5% .97.Raspings.90.07 8107. powders .09 Description of Goods Cadmium and articles thereof.Waste and scrap Bismuth and articles thereof. profiles.00 including bars and rods obtained simply by sintering. .00 8106.00 8103.30.8102.Waste and scrap Zirconium and articles thereof.00 8104.03 8103.Waste and scrap Tantalum and articles thereof.00 81. sheets.20.Waste and scrap Titanium and articles thereof.08 8108. powders .00 81.19.20.Other .11.00 8102. unwrought cobalt.Containing at least 99. graded according to size. including waste and scrap. including waste and scrap.96.00 8104. .00 8107. powders . including waste and scrap.Wire .30.

00 8112. 1 of 2002) CHAPTER 82 Tools.30. including waste and scrap.Unwrought zirconium.Waste and scrap 81.Other .52.00 8110.10 8110....Other Unwrought.00 8112..09.00 .13 8112.00 .00 81.Germanium . Precious or semi-precious stones (natural. powders .Beryllium . germanium. powders .20. manicure or pedicure sets.00 8113.00. niobium (columbium). spoons and forks. chromium.10..30..00 8112. powders 8109.00 8112.40.Other . working surface or other working part of (a) (b) (c) Base metal.Other Cermets and articles thereof. gallium.19. 2.Waste and scrap . . of base metal.00 Managanese and articles thereof. powders .Vanadium .Thallium . and articles of these metals. this Chapter covers only articles with a blade.Unwrought antimony.00 Beryllium.13.Unwrought.12 Antimony and articles thereof. powders .00 81. portable forges.Other . parts thereof of base metal Notes 1.00 8110.20.Chromium .00. Parts of base metal of the articles of this Chapter are to be classified with the articles of .22. and goods of heading 82.including waste and scrap 8109.21. powders .00 8112.00 8112. their identity and function after the application of the abrasive. waste and scrap. kg kg kg kg kg kg kg kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% (As amended by Act No..29.. Metal carbides or cements.51. kg 8112.Waste and scrap .00 8112.Unwrought.Other kg kg kg kg kg kg 5% 5% 5% 5% 5% 5% 5% 8111.00 8112. . working edge.90.11 81. synthetic or reconstructed) on a support of base metal. cutlery. hafnium. implements.Waste and scrap . metal carbide or cermet.92..99. including waste and scrap. grinding wheels with frameworks.00 8112. including waste and scrap. Apart from blow lamps. vanadium. indium. rhenium and thallium..00 8112.12.00 8112.Waste and scrap .59. including waste and scrap.Unwrought.

Other hand tools of a kind used in agriculture.00 8202.20. horticulture or forestry.91. .00 8201. axes.Chain saw blades . secateurs and prunners of any kind.Secateurs and similar one-handed prunners and shears (including poulty shears) . blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.Other.00 8202. bill hooks and similar hewing tools.Axes. No. the following spades.00 82.00 8201. hedge shears.60.Circular saw blades (including slitting or slotting saw blades) .30.00 8202.20. (As amended by Act No. 1 of 2002) Heading H S Code 82. 15% kg kg 15% 15% kg kg kg kg 15% 15% 15% 15% . hoes.10.50.00 8202.40. parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.11 and at least an equal number of articles of heading 82. bill hooks and similar hewing tools . No. However. No.10.10.Hedge shears. shovels.15 are to be classified in heading 82. forks and rakes.00 8202..39. horticulture or forestry Hand saws. scythes. mattocks. timber wedges and other tools of a kind used in agriculture.. including parts .Straight saw blades.Other saw blades .Spades and shovels . 15% 15% 15% 15% 15% No.90.Hand saws .00 8201. blades for saws of all kinds (including slitting.which they are parts.00 8201. 15% No. hoes and rakes . picks.Band saw blades .31.02 8202..00 8201.00 Description of Goods Hand tools.40. sickles. two-handed pruning shears and similar two-handed shears . 3. except parts separately specified as such and tool-holders for and tools (heading 84. Sets consisting of one or more knives of heading 82.01 8201. hay knives. for working Statistical Unit of Duty Quantity Rate Remarks No.15.Forks . slotting or toothless saw blades).66).00 8201.Mattocks. . No. Heads. picks.With working part of steel .

Drilling.Household tools Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% kg kg 15% 15% kg kg kg 15% 15% 15% kg kg kg kg 15% 15% 15% 15% kg 15% . chisels. pipe-cutters. with or without handles Hand tools (including glaziers' diamonds).10.12.Pipe-cutters.Pliers (including cutting pliers).Adjustable 8204. gouges and similar cutting tools for working wood 8205. not elsewhere specified or included.30.05 H S Code Description of Goods 8203.00 . . portable forges. hand or pedal.Other Files.20. tweezers.00 .Other hand tools (including glaziers' diamonds) 8205. other than accessories for and parts of.00 .82.00 .operated grinding wheels with frameworks. rasps.20. 8205. anvils.00 .Screwdrivers .00 .30.20. perforating punches and similar hand tools.99. with or without handles.04 82.00 . rasps and similar tools 8203.00 . metal cutting shears.Hand-operated spanners and wrenches 8204. blow lamps. perforating punches and similar tools Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches).00 ..40.. vices.00 . interchangeable spanner sockets. kg 15% Heading 82.Files. bolt croppers.Hammers and sledge hammers 8205.Planes. clamps and the like.00 . machine tools.10.40.. pliers (including cutting pliers)..00 . tweezers and similar tools 8203.03 metal 8202.51.Interchangeable spanner sockets.00 . threading or tapping tools 8205.Metal cutting shears and similar tools 8203.Non adjustable 8204. pincers. bold croppers. pincers.11.

For metal working 8202.00 . .00 .Sets of articles of two or more of the foregoing subheadings of the headings 8206.00 8207.Vices.Tools for milling 8207.00 Tools of two or morefor retail sale Nos.00 kg kg kg kg 15% 15% 15% 15% Heading 82.Rock drilling or earth boring tools .07 .40.00 .40.50.For kitchen appliances or for machines used by the food industry 8208. threading. boring. horticultural or forestry machines Statistical Unit of Duty Quantity Rate Remarks kg 15% kg 15% kg kg kg kg 15% 15% 15% 15% kg kg kg kg 15% 15% 15% 5% . stamping.60..Anvils.00 .00 ..60.80.59.00 .08 H S Code Description of Goods 8207. 82..00 . whether or not power-operated.Dies for drawing or extruding metal .80.19.For agricultural.00 .Other .00 8207.90.Blow lamps . stamping or punching kg kg kg kg 15% 15% 15% 15% kg kg 15% 15% 8207. 8208.00 82. hand or pedal.Other interchangeable tools Knives and cutting blades. including parts .00 8205.00.10.8205.05.13.90. turning or screw driving).Tools for turning 8207. milling.Other. for machines or for mechanical appliances.Tools for tapping or threading 8207.00 8205. clamps and the like .For wood working 8208.operated grinding wheels with frameworks 8205. for pressing.Tools for pressing.02 to 82.20.00 8207.20. and rock drilling or earth boring tools. other than for rock drilling 8207.70.00 . portable forges.Tools for boring or broaching 8207. or for machine-tools (for example. drilling.30. put up in sets Interchangeable tools for hand tools.30. punching.00 .Tools for drilling.70.With working part of cermets .06 82. including dies for drawing or extruding metal. broaching.00 8205.00 . tapping.

10 Heading Knives with cutting blades.90 . letter openers.92. and mincing knives.09 82.. 15% 15% kg 25% kg 25% H S Code Description of Goods 8214. butchers' or kitchen cleavers..Other Other articles of cutlery (for example..00.90. tailors' shears and similar shears.Other 8214.Paper knives. including razor blade blanks in strips .00 8211.00 8212.00.00 82. paper knives).Other parts Scissors.Knives having other than fixed blades . conditioning or serving of food or drink.20.Other .Blades .90 82. serrated or not (including pruning knives).00 8212.95.00 8211. . pencil sharpeners. other than knives of heading No.8208. and blades therefor.20.20..10.94.Safety razor blades..Other agricultural or Statistical Unit of Duty Quantity Rate Remarks kg 25% kg 15% .13 8213.10.00. sticks..00 8211.00 8211.10 8213.90.00 82.11 8211.14 8214. weighing 10kg or less.12 8212.08. used in the preparation. erasing knives.00 8211.00 8214.10.For agricultural or professional use . Hand-operated mechanical appliances.93. tips and the like for tools. and blades therefor . choppers...00 Plates. and blades therefor. unmounted of cermets. .. .Professional types kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% per 100 kg kg 15% 15% 15% No.Table knives having fixed blades .Manicure or pedicure sets and instruments (including nail files) .Handles of base metal Razors and razor blades (including razor blade blanks in strips).Razors .91.10 8209.00 . 15% 15% 25% kg 82.10 .Other . manicure or pedicure sets and instruments (including nail files).00..Other 82... . 82.Other knives having fixed blades . No..00 kg kg 8210....90.Sets of assorted articles . hair clippers.

20.01 8301. butter-knives.90.00 83. of base metal.02 Description of Goods Padlocks and locks (key.Keys presented separately Base metals mountings. fish-knives.8214.Other kg 25% kg 25% kg kg kg 25% 25% 25% (As amended by Act No. of base metal. or those having a diameter (including.Other sets of assorted articles .73. skimmers. sugar tongs and similar kitchen or tableware.00 8301. combination or electrically operated). incorporating locks .. articles of iron or steel of heading 73. or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. forks. parts of base metal are to be classified with their parent article However.30.Locks of a kind used for furniture . 1 of 2002) Heading H S Code 83.00 8301.70.91.servers. where appropriate. . For the purposes of this Chapter.15.40.. . 73.Other locks . ladles.10. 9 of 1997. the word "castors" means those having a diameter (including.Clasps and frames with clasps. of base metal.00 8301.20.00 professional articles of cutlery (for example secateurs.90 82. tyres) not exceeding 75mm..10. 73.. and No. fittings and Statistical Unit of Duty Quantity Rate Remarks kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% .50.15 8215.17. butchers cleavers.02.Parts .00 8301. 2.1 of 1998) CHAPTER 83 Miscellaneous articles of base metal Notes 1.Plated with precious metal .00 8215. incorporating locks. keys for any of the foregoing articles.Sets of assorted articles containing at least one article plated with precious metal .00 8301.18 or 73. For the purpose of heading 83.12.20.Other . where appropriate.00 8215.00 8215. tyres) exceeding 75mm provided that the width of the wheel or tyre fitted thereto is less than 30mm (As amended by Act No.Other Spoons.99. clasps and frames with clasps.Padlocks . hair clippers) . cake.

for offices. paper trays.Other.00 8302.06 Description of Goods Fittings for loose-leaf binders or files.00 8302..42.Automatic door closers Armoured or reinforced safes.Hat-racks.00 8302. of base metal. picture or H S Code Statistical Unit of Duty Quantity Rate Remarks 25% 25% 25% . saddlery. brackets and similar fixtures.49. doors.05 83. non-electric. of base metal.00 8302. 8305.00 kg Heading 83. paper rests.8302.00 8302. cash or deed boxes and the like.00.Hinges .Fittings for loose-leaf binders or kg files 8305. Filing cabinets. of base metal.racks.Other mountings.00 .Other . windows. castors with mountings of base metal.. indexing tags and similar office articles. letter clips. kg kg kg 25% 25% 25% kg kg kg kg kg kg 25% 25% 25% 25% 25% 25% 25% 8304. automatic door closers of base metal.00 8302.10. trunks. staples in strips (for example.Other.00 8302.03 8303. caskets or the like.Suitable for buildings .00 .04 similar articles suitable for furniture. strong.Other mountings. upholstery.Staples in strips kg 8305.10.00 83. hat-pegs.Castors . pen trays.boxes and doors and safe deposit lockers for strong-rooms.41. paper clips.20. fittings and similar articles suitable for motor vehicles . of base metal. 94.30.. of base metal. letter corners. card-index cabinets.60. including parts kg Bells. hat-pegs. office-stamp stands and similar office or desk equipment. coachwork. chests. . brackets and similar fixtures .20. statuettes and other ornaments.00 . gongs and the like.00. fittings and similar articles . blinds. other than office furniture of heading No.00 83. suitable for furniture . base metal hat.50. of base metal.90. packaging}.03. photograph. staircases.

25% 25% 25% 25% 25% kg kg 25% 25% kg kg kg kg 5% 15% 25% 25% per 100 per 100 kg 25% 25% 25% 83. 94.10. of base metal. of agglomerated base metal powder.00 83.Other.8306. name-plates.08 8308.10.00 . including parts Stoppers..21. bung covers. buckle-clasps. awnings.90.20 8308.00. hooks.Coated electrodes of base metal. tubular or bifurcated rivets. of base metal.11 Wire. . mirrors Flexible tubing of base metal. tubes.Hooks . of base metal.. gongs and the like . kg 25% .30.. threaded bungs.10..10 8308. of base metal.00 83..90.Other .Bells. of a kind used for soldering.00 8307.20. 8311.10. .Statuettes and other ornaments .Of other base metal Clasps.Crown corks . picture or similar frames. of base metal or of metal carbides.00 8306. beads and spangles.07 8307. brazing. coated or cored with flux material.00 8308. . welding or deposition of metal or of metal carbides.Hooks. of base metal.00 8310.Other Sign-plates.00 8309.30.09 83. with or without fittings. seals and other packing accessories. of base metal.Eyes and eyelets .29.Photograph. rods.00 83.Tubular or bifurcated rivets .10. . letters and other symbols.05. footwear. capsules for bottles. eyes.10 8309. excluding those of heading No.00 8306. screw caps and pouring stoppers). mirrors of base metal. used for metal spraying. buckles. electrodes and similar products. plates.10.00 8306. caps and lids (including crown corks.Of iron or steel .Plated with precious metal . frames with claps. handbags. travel goods of other made up articles. eyelets and the like. numbers. of a kind used for clothing.00 similar frames. wire and rods. address-plates and similar plates. eyes and eyelets ..

Endless belts of metal wire or strip (Section XV).10) or other articles of textile material for technical uses (heading 59. Precious or semi-precious stones (natural. Bobbins.16. Section XV). Perforated cards for jacquard or similar machines. 2. Transmission or convey or belts and belting of textile material (heading 59. spools.Coated rods and cored wire. synthetic or reconstructed) of heading 71.12 if inked or otherwise prepared for giving impressions).04.for electric arc-welding 8311. (for example. or articles wholly of such stones of heading 71.02 to 71. machinery or mechanical appliances or for other technical uses.4 of 1999 and Act No. Note 1 to Chapter 84 and Note 1 to Chapter 85. PARTS THEREOF SOUND RECORDERS AND REPRODUCERS. 85. brazing or welding by flame 8311. (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) Articles of Chapter 95. cones. Chapter 39. Chapter 39 or 48 or Section XV). of base metal (Section XV). cops. for soldering.16.45. articles of a kind used in machinery or mechanical or electrical or for other technical uses.84.04).00 ..welding Heading kg 25% H S Code Description of Goods 8311. of plastics. Parts of general use. watches and other articles of Chapter 91.11).6).Other. as defined in Note 2 to Section XV. Interchangeable tools of Heading 82.20.47) .03) of a kind used in machinery or mechanical appliances or for other technical uses. This section does not cover.03. 40.16). reels or similar supports. Subject to Note 1 to this Section. except unmounted worked sapphires and diamonds for styli (heading 85. or of vulcanised rubber (heading 40. 3 of 2006) Statistical Unit of Duty Quantity Rate Remarks kg 25% 25% Section XVI MACHINERY AND MECHANICAL APPLIANCES. TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS. of such stones of heading 71.Cored wire of base metal. except unmounted worked Sapphires and diamonds for styli (heading 85.90. or other of a kind used in machinery or mechanical or electrical appliance or for other technical uses.30.00 . Articles of Chapter 82 or 83. ELECTRICAL EQUIPMENT. of base metal. including parts kg (As amended by Act No.07 or brushes of a kind used as parts of machines of heading 96. of vulcanised rubber (heading 40. 85. of any material (for example. of vulcanised rubber (heading 40. cores. (a) Transmission or conveyor belts or belting.46 or 85. Drill pipe (heading 73. for electric arc. AND PARTS AND ACCESSORIES OF SUCH ARTICLES Notes 1. Clocks.10).00 . or similar goods of plastic (Chapter 39). Articles of Section XVII. Articles of Chapter 90. 1 Articles of leather or of composition leather (heading 42. of Chapter 39.22). or in heading 96.44.22).04) or of furskin (heading 43. 44. parts of machines (not being parts of the articles of heading 84. and (q) Typewriter or similar ribbons. or 48 or Section XV). whether or not on spools or in cartridges (classified according to their constituent material. 85.

85. This Chapter does not cover (a) (b) (c) Millstone. by transmission devices. the expression "machine" means any machine. Such machines are classified in the headings appropriate to their respective functions or.73. 85. 84. 85.66. 84.71. failing that.43) are to be classified with the machines of that kind or in heading 84.36).09. however.48) are in all cases to be classified in their respective headings.22 or similar articles of other base metals (Chapter 74 to 76 or 78 to 81). in residual headings.1 of 1998 and No. then the whole falls to be classified in the heading appropriate to that function.71 does not cover machines incorporating or working in conjunction with an automatic data. 84. failing that. incubators or brooders (heading 84.31. 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.80 is to be classified under the appropriate heading of the former group and not latter.29 or 85.31. 5. digital cameras of heading 85. However. 84. if suitable for use solely or principally with a particular kind of machine.25.01 to 84.19 does not.20). machinery.22. 84. processing machine and performing a specific function. 84.21 or 73. 84. Heading 84. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping. All other parts are to be classified in heading 84. Such units presented separately are also to be classified in heading No.31.03.22. (b) Grain dampening machines (heading 84. (c) Diffusing apparatus for sugar juice extraction (heading 84.48. (b) Other parts.25 to 84. 84. Heading No. 85.are to be classified according to the following rules.66.03).51). 84.17 and 85. apparatus or appliance cited in the headings of Chapter 84 or 85.17. pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69).29. 4. 85.09.85.85 or 85.38 as appropriate.38 and 85. 1 of 2002) CHAPTER 84 Nuclear reactors. 84. 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. (c) 3.73. cover (a) Germination plant. Unless the context otherwise requires.48. 85.22. 84. machinery. boilers.85. (e) Electro-mechanical domestic appliances of heading . 84.09. parts which are equally suitable for use principally with the goods of heading 85. appliances or other articles for technical uses or parts thereof.48. 2. (d) Machinery for the heat-treatment of textile yarns. or . in heading 84. 85. grindstones or other articles of Chapter 68. 84.03.09.38).24 and at the same time to a description in one or other of the heading 85.66.48. fabrics or made up textile articles (heading 85.37).28 are to be classified in heading 85. of glass (Heading 70. Laboratory glassware (heading 70.03.73.79 or 85.17). For the purpose of these Notes.25 to 85. parts thereof Notes 1. or (f) Hand-operated mechanical floor sweepers. 84. equipment. or with a number of machines of the same heading (including a machine of heading 84. plant. (d) Articles of heading 73. Machinery or appliances (for example.29 or 85. Subject to the operation of Note 3 to Section XVI.19 or 70. (As amended by Act No. a machine or appliance which answers to a description in one or more of the heading 84. 85. 84. machinery and mechanical appliances. 85. 85.38 as appropriate or. (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than heading 84. not motorised (heading 96.

a unit is to be regarded as being a part of the complete system if it meets all of the following conditions (b) (c) (B) (a) It is of a kind solely or principally used in an automatic data processing system. even if necessary. the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or more than 0. 3. in residual headings. and (4) executing. failing that.71). single station). or (b) Office machinery of heading 84. (b) by the automatic use.26.43 or 84.49.64. Heading No.72. Heading 84. 84. inter alia. other than lathes including turning centres).82 applies. A machine-tool for working any material which answers to a description in heading No.05mm.70.52). Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.71.24 does not cover (a) Ink-jet printing machines (heading 84. Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements. 4. or 84.60. (D) Printers. in which a change of temperature. Subject to Note 2 to this Chapter and Note 3 to Section XVI. (A) (a) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).71. to be treated as if its principal purpose were its sole purpose. stranding. designed for mechanical operation. For the purposes of heading 84. simultaneously or sequentially. to polished steel balls. (C) Separately presented units of an automatic data processing machine are to be classified in heading 84.56 and at the same to a description in heading 84. or (c) 5. Subject to paragraph (E) below.57.57 applies only to machine-tools for working metal.22 does not cover (a) Sewing machines for closing bags or similar containers (heading 84. the term "systems" means automatic data processing machines whose units satisfy the . (b) It is connectable to the central processing unit either directly or through one or more other units. Heading 84. Heading 84. the expression "automatic data processing machines" means Digital machines.79. whichever is less.65 is to be classified in heading 84. (2) being freely programmed in accordance with the requirements of the user (3) performing arithmetical computations specified by the user. A machine which is used for more than one purpose is.(e) Machinery or plant. 6.58. textile yarn or any other materials or from a combination of such material. 84. by a logical decision during the procession run. 8. Subheading Notes 1. For the purposes of heading 84. a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is.79 also covers machines for making rope or cable (for example.56. 7. 84. unless the context otherwise requires.71. X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above.59. and (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. 84. which can carry out different types of machining operations either (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres). of different unit heads working on a fixed position workpiece (unit construction machines. a processing program which requires them to modify their execution. control elements. 84. For the purposes of Subheading 8471. Heading 84. is subsidiary. twisting or cabling machines) from metal wire. for the purposes of classification. Other steel balls are to be classified in heading 73.61. the term 'pocket size' applies only to machines the dimensions of which do not exceed 170mm ´ 100mm ´ 45mm. to be classified in heading 84. 84. are in all cases to be classified as units of heading 84. 84. keyboards. without human intervention. (E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or. Analogue machines capable of simulating mathematical models and comprising at least analogue elements. capable of (I) storing the processing program or programs and at least the data immediately necessary for the execution of the program.

00 8401.Watertube boilers with a steam production not exceeding 45 t per hour 8402.90.03 84.Boilers 8403. (As amended by Act No.Parts Central heating boilers other than those of heading No.00 .00 8401. a visual display unit or a printer).02.11.Watertube boilers with a steam production exceeding 45 t per hour Statistical Unit of Duty Quantity Rate Remarks kg kg 5% 5% kg kg 5% 5% tonne 5% Heading 84.10.Parts of nuclear reactors Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam).00 84. and parts thereof . 8403.02 8402.. one input (for example.Parts Auxilliary plant for use with boilers of heading No.00 Description of Goods Nuclear reactors. for nuclear reactors.10. 84. non-irradiated .90. . super-heated water boilers.00 .Super-heated water boilers 8402.Other vapour generating boilers. non-irradiated.19.12. including hybrid boilers 8402.40..00 8401.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5mm and having a length which is at least three times the diameter.20.30.Nuclear reactors .01 8401.Machinery and apparatus for isotopic separation.. 2.04 H S Code Description of Goods 8402.conditions laid down in note 5 (B) to Chapter 84 and which comprise at least a central processing unit.20. and one output unit (for example.03 (for Statistical Unit of Duty Quantity Rate Remarks tonne 5% tonne tonne tonne 5% 5% 5% tonne tonne 15% 15% . Subheading 8482.00 .00 .Fuel elements (cartridges). 84.Steam or other vapour generating boilers .00 . The ends of the rollers may be rounded. . fuel elements (cartridges). a keyboard or a scanner). machinery and apparatus for isotopic separation. 1 of 2002) Heading H S Code 84.02 or 84.00 .

. .00 8406.Of an output exceeding 40mw .81.00 8404.33.07 8407.10..00 84.82.Auxiliary plant for use with boilers of heading No.Condensers for steam or other vapour power units . No.Of a cylinder capacity exceeding 50cc but not exceeding 250cc .Turbines for marine propulsion .Aircraft engines .00 84.10.10. acetylene gas generators.00 example. . with or without their purifiers.21. super-heaters.90.10.00 8405. with or without their purifiers . with water process gas generators.00 8404. acetylene gas generators and similar water process gas generators. kg 15% 15% 15% No. No.31.Of a cylinder capacity not exceeding 50cc .90.Parts Steam turbines and other vapour turbines.Of an output not exceeding 40mw ..32. gas recoverers)..29.00 8407..03 . condensers for steam or other vapour power units.00 8407.06 8406.Producer gas or water gas generators. 15% 15% 15% .20.Marine propulsing engines.90.00 8406. 84. with or without their purifiers.. soot removers. .Parts Spark-ignition reciprocating or rotary internal combustion piston engines. economisers.Parts Producer gas or water gas generators.Outboard motors .Other turbines .00 8407.00 8407.00 84.Of a cylinder capacity exceeding 250cc but not exceeding 1. . with or without their purifiers. .02 or 84. No.000cc tonne 5% kg tonne 5% 5% kg 5% kg 5% kg kg kg kg 5% 5% 5% 5% No.00 8407.Other .Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87 .00 8406.05 8405.8404..

water wheels. No.Of a power not exceeding 1.Other .11.20. .Marine propulsion engines . 1.00 84. No. and regulators therefor. No.10 8409.Of a power not exceeding 1..00 84.00 8409.Other engines No.Other .00 .00 8411.000 kW but not exceeding 10. ..11.10. including regulators Turbo-jets. .Agricultural tractor engines .07 or 84.Suitable for use solely or principally with spark-ignition internal combustion piston engines .Turbo-propellers ...Engines of a kind used for the propulsion of vehicles of Chapter 87 .00 8410.90 84.000cc 8407.Of a cylinder capacity exceeding No.90 8408.Of a thrust not exceeding 25 kN . 15% 15% 15% kg kg 15% 15% kg kg 15% 15% No. No. ..Parts.Hydraulic turbines and water wheels.00 8409.90.For aircraft engines .12.08 8408.Of a power exceeding 1. No.13. free free free free 5% 5% 5% .90.10 8410.000 kW .000 kW .21.000 kW ....34.. 84.10.00 8411.100 kW Statistical Unit of Duty Quantity Rate Remarks No..For agricultural tractor engines .00 8410.Other ..Turbo-jets . .00 .90.08.12.Of a thrust exceeding 25 kN .99..91..00 8410..11 8411.Of a power exceeding 10.... turbo-propellers and other gas turbines.Other engines Parts suitable for use solely or principally with the engines of heading No.Other Hydraulic turbines.00 Description of Goods Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).09 8409. Heading 15% 15% H S Code 84.20. 15% No.99.10 8408.00 8408.8407.

13 8413.Pneumatic power engines and motors 8412.Pumps for dispensing fuel or lubricants.10.00 .. 8413.80.90 8413.Other .19 .Other 8412. 9412.19.Other .Hydraulic power engines and motors 8412.00 .91.Other Other engines and motors. whether or not fitted with a measuring device.Fuel. liquid elevators.00 .30.00 8413.Of a power exceeding 5.Other 8412.00 8413..00 .90...31...20.Of turbo-jets or turbo-propellers 8411..Linear acting (cylinders) 8412.Hand pumps.50.Other gas turbines 8411.99..Parts 5% 5% 5% 5% 5% 15% kg kg 15% 15% 15% 15% kg kg 5% 25% 15% Heading H S Code 84. .00 .80. of the types used in filling stations or in garages .00 .11 or 8413.00 8413..22.21..Concrete pumps .Pumps fitted or designed to be fitted with a measuring device ..Wind engines (windmills) 8412.39.81.Of a power exceeding 1..29. other than those of subheading No.Linear acting (cylinders) 8412.90 ..00 .82...00 .11.12 8411.40.Other reciprocating positive displacement pumps Statistical Unit of Duty Quantity Rate Remarks kg 15% kg kg kg kg 15% 15% 15% 15% kg kg 15% 15% .10 8413.00 .000 kW Parts 8411.19.Domestic paraffin pumps .000 kW 8411.00 .Other .00 8413.100 kW ...Of a power not exceeding 5.00 .10 .Other .00 Description of Goods Pumps for liquids. lubricating or cooling medium pumps for internal combustion piston engines .Reaction engines other than turbo-jets .84.

.14 84.92.10. ventilating or recycling hoods incorporating a fan.Air compressors mounted on a wheeled chassis for towing .00 .Hoods having a maximum horizontal side exceeding 120cm 8414.00 . wall.Compressors of a kind used in refrigerating equipment 8414. in motor vehicles kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% 15% kg kg 25% 25% Heading H S Code Description of Goods .10.Window or wall types.00 .81.Hand..Fans 8414..90. liquid elevators 8413.Of a kind used for persons.00 .. self-contained or split system 8415.00 . including those machines in which the humidity cannot be separately regulated.Of liquid elevators Air or vacuum pumps.Liquid elevators .00 .20.or foot-operated air pumps 8414.00 .Of pumps 8413.15 8413.60.Other pumps.82.59. with a self-contained electric motor of an output not exceeding 125W 8414.00 .00 . floor.00 .00 .00 .Parts 8413. window.40.30.Table.60.00 .Other Statistical Unit of Duty Quantity Rate Remarks . whether or not fitted with filters.20.Other 8414.Other centrifugal pumps .Other 8414.00 . comprising a motor-driven fan and elements for changing the temperature and humidity.70. ceiling or roof fans.Other rotary positive displacement pumps 8413.91.84.80.Parts Air conditioning machines. air or other gas compressors and fans.51. 8415..00 . 8414.00 .Vacuum pumps 8414.Pumps 8413.00 .

00 .Compression-type 8418...10. No.Absorption-type..30. including combination burners 8416.00 . 8418.00 .Parts Refrigerators.Other furnace burners. heat pumps other than air conditioning machines of heading No.Furnace burners for liquid fuel 8416.electric.90. including their mechanical grates.80. non.17 84. including biscuit ovens 8417.90.Mechanical stokers.29.00 .90.16 84. including their mechanical grates. freezers and other refrigerating or freezing equipment.00 .00 . incorporating a refrigerating unit 8415.10.Refrigerators. No.00 .Not incorporating a refrigerating unit 8415.30. electric or other. including incinerators.82.22.Other 8418.Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 8415.Other. fitted with separate external doors .Parts Industrial or laboratory furnaces and ovens. electrical 8418. mechanical ash dischargers and similar appliances 8416.00 .00 .Combined refrigerator-freezers.00 .83.84..81. No.00 . mechanical ash dischargers and similar appliances 8416. for pulverished solid fuel or for gas.00 . 84. not exceeding 800 litres capacity kg kg kg 25% 25% 25% kg kg kg free free free kg free kg free kg kg kg free free free kg 25% No.. 8417. 25% 25% 25% 25% .00 .00 .20.00 .20.Furnaces and ovens for the roasting.10.Freezers of the chest type. mechanical stokers.. pyrites or of metals 8417.00 .15. melting or other heattreatment of ores.Parts Furnace burners for liquid fuel.21. household type 8418.Bakery ovens.18 8415.Other 8417.00 .

cabinets. whether or not electrically heated.00 8419..Other Heading No..99.61.00 .69.8418. cooking.00 8419..Freezers of the upright type.. non-electric. not exceeding 900 litres capacity 8418. (excluding furnaces.For wood.For agricultural products .14) for the treatment of materials by a process involving a change of temperature such as heating.10 . 25% 25% No.91.Instantaneous or storage water heaters.11.Dryers . sterilising.00 ..Instantaneous gas water heaters .Medical. pasteurising.00 . other than machinery or plant of a kind used for domestic purposes.50. plant or laboratory equipment.Other refrigerating or freezing equipment.. heat pumps 8418.Other 8418.00 . non-electric .00 8419.00 8419. distilling. vaporising condensing or cooling...69.19 8419.Other . rectifying.90 .Furniture designed to receive refrigerating or freezing equipment 8418. paper pulp.40.Other refrigerating or freezing chests.20. instantaneous or storage water heaters. roasting.32..Other 8418. surgical or laboratory sterilisers .19.Compression type units whose condensers are heat exchangers . display counters. ovens and other equipment of heading 85. . drying. No.00 Description of Goods Machinery.00 . evaporating.Refrigerating or freezing equipment for cold rooms 8418. steaming. paper or paper-board Statistical Unit of Duty Quantity Rate Remarks kg kg kg 15% 15% 5% kg kg free free . 25% kg kg kg kg 5% 25% 25% 25% H S Code 84.31. show-cases and similar refrigerating or freezing furniture .

Other kg kg kg kg 5% 5% 5% 5% kg kg kg 5% 5% 5% kg free kg kg free free No..00 .For filtering or purifying beverages other than water .21. and cylinders therefor..00 Heading .00 8421.20 8420.Other .90. for liquids or gases.Filtering or purifying machinery and apparatus for gases 8421.00 8421.40.Machinery for liquefying air or other gases .00 8419. including centrifugal dryers.60.31.Other .Cylinders ..Distilling or rectifying plant .39.00 84.50..81.21 8421.00 8421. .Other ..00 8420..00 84.11.39..00 8420.00 8421.00 8419.8419.29.19. kg 15% 25% 15% kg kg kg kg 15% 15% 15% 15% Description of Goods .Other .22.00 .00 8421.00 8419. plant and equipment .Oil or petrol filters for internal combustion engines .Filtering or purifying machinery and apparatus for liquids .12.89.. including centrifugal dryers ..Other Centrifuges.23..Cream separators .10.Calendering or other rolling machines .Centrifuges.99. No.For filtering or purifying water .00 8421.Intake air filters for internal combustion engines 8421.Other machinery.Parts . other than for metals or glass.Parts H S Code Statistical Unit of Duty Quantity Rate Remarks kg kg 15% 15% .91.Heat exchange units .Cloths-dryers ....00 8419.Parts Calendering or other rolling machines.. filtering or purifying machinery and apparatus. .For making hot drinks or for cooking or heating food .00 8419.00 8419.

No. jars. machinery for aerating beverages 8422. sealing. cans.00 .00 .19.99.00 . 5% No.91. tubes and similar containers.Other 8422. jars.90. .20.22 84. or labelling bottles. 15% .Parts Weighing machinery (excluding balances of a sensitivity of 5cg or better).00 .00 .00 . boxes.20.11.Of centrifuges.30. including hopper scale .Scales for continuous weighing of goods on conveyors 8423. sealing.Machinery for filling. 8423.Constant weight scales and scales for discharging a predetermined weight of material into a bag or container. bags or other containers. machinery for aerating beverages.Of the household type 8422. 5% No.30.Dish washing machines 8422. machinery for cleaning or drying bottles or other containers.81. closing.00 .00 .Other weighing machinery 8423.40. 25% 15% 15% free No. household scales 8423. weighing machine weights of all kinds. No.23 8421.Other Dish washing machines. No. 15% No. boxes. machinery for filling. closing.. other packing or wrapping machinery (including heat-shrink wrapping machinery). machinery for capsuling bottles. including centrifugal dryers 8421. tubes and similar containers. machinery for capsuling bottles.Other packing or wrapping machinery (including heat-shrink wrapping machinery) 8422.10.00 .Personal weighing machines. No.00 ..Machinery for cleaning or drying bottles or other containers 8422.00 ..Having a maximum weighing kg kg 15% 15% No. including baby scales.84.. 15% 15% No. cans.00 . or labelling bottles. including weight operated counting or checking machines.. bags or other containers.

00 Description of Goods Mechanical appliances (whether or not hand-operated) for projecting.00 8425.Other .24 8424..00 84.89.00 8424.00 8424.Spray guns and similar appliances . steam or sand blasting machines and similar jet projecting machines.Other .00 8425.Agricultural or horticultural . fire extinguishers.Steam or sand blasting machines and similar jet projecting machines . other than skip hoists or hoists of a kind used for raising vehicles .. . kg 15% 15% H S Code 84. other than skip hoists.00 8425.Other winches.11.00 .Parts Pulley tackle and hoists.Fire extinguishers.00 8425.Jacks.10. spray guns and similar appliances.Powered by electric motor .Weighing machine weights of all kinds.. whether or not charged.20. parts of weighing machinery Heading No. dispersing or spraying liquids or powders. winches specially designed for use underground .Other 8423.Having a maximum weighing capacity exceeding 30kg but not exceeding 5.Powered by electric motor .20.... hoists of a kind used for raising vehicles .90.30. jacks. 15% No. winches and capstans...00 8424.82.Built-in jacking systems of a type used in garages Statistical Unit of Duty Quantity Rate Remarks kg kg kg 15% 15% 15% kg kg kg free 15% 15% kg kg kg 15% 15% 15% kg kg 15% 15% kg 15% .19.Other .39.00 . whether or not charged .Pulley tackle and hoists. capstans .00 8424.Other appliances .90.00 8424.25 8425.81..41.89.Pit-head winding gear.capacity not exceeding 30kg 8423.000kg 8423.00 8425.32.00 . .

.Other 8426.00 ..49. mobile lifting frames. mobile lifting frames and straddle carriers 8426.. other works trucks fitted with lifting or handling equipment.12. .91.Other trucks Other lifting.28 H S Code Description of Goods 8426. teleferics).Other jacks and hoists.00 .20. No..41. lifts. hydraulic 8425. escalators.30. 8428.10..Other .00 .Overhead travelling cranes on fixed support 8426.00 .90.20.Specially designed for Statistical Unit of Duty Quantity Rate Remarks kg 15% No. cranes. bridge cranes.19. loading or unloading machinery (for example. straddle carriers and works trucks fitted with a crane.49. including cable cranes.Designed for mounting on road vehicles kg kg 15% 15% kg kg kg kg kg kg kg kg 15% 15% 15% 15% 15% 15% 15% 15% Heading 84.00 .Other machinery 8426.Other Fork-lift trucks. handling.00 .00 .00 .Other continuous-action elevators and conveyors.Portal or pedestal jib cranes .31.11. self-propelled 8424.00 .00 .00 .Pneumatic elevators and conveyors . transporter cranes..Lifts and skip hoists 8428.27 84.On tyres 8426.26 8425.42.. 5% 15% 15% kg kg 15% 15% kg 15% . 8427.00 .Other machinery.00 .99. gantry cranes.00 . conveyors.84.Self-propelled trucks powered by an electric motor 8427.00 .Mobile lifting frames on tyres and straddle carriers 8426. No. for goods or materials 8428..00 ..10.00 .20.Other self-propelled trucks 8427.Overhead travelling cranes.Other Ships' derricks.Tower cranes 8426..

scrappers. levellers. No. No.00 8428. 5% 5% 5% 5% 5% No.00 .90. excavators. wagon tippers and similar railway wagon handling equipment 8428.20. tamping. bucket type ..39.33.. chair-lifts.00 . traction mechanisms for funiculars 8428.00 8428. pile-drivers and pile extractors. No. 5% 5% .40..00 .Other machinery 84.00 8428. shovel loaders.29 Self-propelled bulldozers. grading.00 .51. extracting or boring machinery.. 8430. No.Other.00 .00 .00 .Bulldozers and angledozers 8429.50.. No.11. No.40.Scrapers 8429. 4 of 2005) 8428.Track laying 8429..Other . snow.Tamping machines and road rollers .00 8428.Mine wagon pushers.00 .39.Pile-drivers and pile-extractors 8430. No. for earth.Machinery with a 360º revolving superstructure 8429.Teleferics. 5% 5% 5% No.Graders and levellers 8429.Self-propelled 8430.Mechanical shovels.Other 8429.Snow ploughs and snow-blowers . ski-draglines.ploughs and snow-blowers.Escalators and moving walkways . locomotive or wagon traversers. angeldozers. minerals or ores.Front-end shovel loaders 8429.00 .60. belt type .underground use ..10..00 .Other 84.00 ..Other (As amended by Act No. levelling. graders.32. compacting. tamping machines and road rollers.30.31. excavators and shovel loaders 8429.19.52. scraping.20.Coal or rock cutters and tunnelling machinery 8430.59.00 . 5% 5% No. excavating. .30 Other moving. No.00 .00 . mechanical shovels.Other.00 kg kg kg kg kg 15% 15% 15% 15% 15% kg 15% kg 15% No..

Other Parts suitable for use solely or principally with the machinery of headings Nos.25 to 84. cultivators.00 8430.49 . weeders and hoes .00 8431.80.Of machinery of heading No.42. 8430. 84... 84. skip hoists or escalators . sacrifiers. 5% 5% 5% No.Seeders.00 8430.Bulldozer or angledozer blades .Manure spreaders and fertiliser distributors .25 .43.41 or 8430... No.00 8432.Other machinery.61.Other machinery. horitcultural or forestry machinery for soil preparation or cultivation.40.00 8431. No. lawn or sports-ground rollers.28 .Buckets.29 or 84.00 84. grabs and grips .Other Agricultural.Parts for boring or sinking machinery of subheading No.30 . No.00 8431.00 8431. self-propelled .41.00 8432.00 8431.00 8430.00 8431. .20.49.Other .10.. 5% 5% kg kg 15% 15% kg kg 15% 15% kg kg kg 5% 5% 5% kg 5% No.Disc harrows . 84.30.00 Description of Goods .00 84.Other boring or sinking machinery .00 8432. No. No.00 8432.. 84.Of machinery of heading No.. planters and transplanters .31.69. kg free free free free free . free No.39.32 8432.10... No.49.Harrows.Heading H S Code 8430.. .27 .31 8431.30.Of machinery of heading No.Of lifts.Of machinery of heading No.00 8431.26.Ploughs .Self-propelled .Other .Tamping or compacting machinery .00 8430.Other .00 8432.21. 84..41.29.50.Other machinery Statistical Unit of Duty Quantity Rate Remarks No. not self-propelled .. 84. shovels.

parks or sports grounds 8433.84.Parts Other agricultural.Mowers for lawns.20.00 .Dairy machinery .36 Description of Goods . other than machinery of heading No. No. fruit or other agricultural produce . including cutter bars for tractor mounting 8433. sorting or grading eggs.10.59. forestry.Machinery . . with the cutting device rotating in a horizontal plane 8433.19.51. No.90. crushers and similar machinery used in the manufacture of wine.00 84. No.00 84.90.00 8433.Other haymaking machinery 8433.Combine harvester-threshers .00 .00 8435. sorting or grading eggs. including pick.10.60.90.35 8435.Root or tuber harvesting machines .Parts Presses.Machines for cleaning.Parts Milking machines and dairy machinery.Other harvesting machinery.37...00 . including straw or fodder balers. cider.Other . threshing machinery .90. fruit or other agricultural produce.00 . No. .Parts Harvesting or threshing machinery.Straw or fodder balers.00 8433.11.Powered. poultry-keeping or bee- Statistical Unit of Duty Quantity Rate Remarks No..00 .34 8434.00 8433.00 8433.Other mowers. 84.Other 8433.up balers kg free kg kg kg kg kg 15% 15% free free free Heading H S Code 8433.Milking machines . machines for cleaning.00 8434. free free free free free kg free kg kg kg free free free Quintal Quintal free free .20.Other threshing machinery . .00 8434.00 8433. fruit juices or similar beverages.30.00 84. horticultural..40..53.52.33 8432.. grass or hay mowers.00 .

Brewery machinery 8438.Of poultry-keeping machinery or poultry incubators and brooders .00 8436.00 .Other Machines for cleaning.00 84.00 84..00 8437. other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.00 8437.99.00 8436.37 8437.00 . for the industrial preparation or manufacture of food or drink. cocoa or chocolate 8438..91.Machinery for the preparation of Statistical Unit of Duty Quantity Rate Remarks kg free kg kg kg kg free free free free .. not specified or included elsewhere in this Chapter.10.00 8436. sphagetti or similar products 8438.Bakery machinery and machinery for the manufacture of macaroni.Other machinery . kg free No.40.Machinery for the manufacture of confectionery. poultry incubators and brooders . grain or dried leguminous vegetables .Machinery for preparing animal feeding stuffs .00 . machinery used in the milling industry or for the working of cereals or dried leguminous vegetables.20..8436. poultry incubators and brooders.50.00 8436.Parts Machinery.29. other than farm-type machinery. sorting or grading seed.21.Parts . kg kg kg kg free free free free free No.80.00 .10.Other machinery .Machines for cleaning. . grain or dried leguminous vegetables.00 . including germination plant fitted with mechanical or thermal equipment. . free kg kg free free Heading H S Code Description of Goods 8438.38 keeping machinery.90.80.Poultry-keeping machinery. sorting or grading seed.Other .30.Machinery for sugar manufacture 8438.Poultry incubators and brooders .10.00 8436.

10. plates. tubes. sacks or envelopes 8441. 84.00 ..20.42 meat or poultry 8438. for preparing or making printing blocks.00 .90.Machinery for making pulp of fibrous cellulosic material 8439.00 . other than by moulding 8441. cases. cylinders or other printing components.41 84.56 to 84.00 .00 .00 .00 .Machines for moulding articles in paper pulp.Other Book-binding machinery.00 . apparatus and equipment (other than the machine-tools of headings Nos.80.Machines for making cartons. 8440. kg kg kg free free free kg kg kg free free free kg kg free free kg kg free free kg kg kg free free free kg kg kg free free free .10. paper or paperboard.Machinery for the preparation of fruits. 8439.90.00 .91.Of machinery for making pulp of fibrous cellulosic material 8439..99. drums or similar containers.00 Machinery for finishing paper or paperboard .00 .00 .Machinery 8440.84. printing type. including book-sewing machines.20. 8441.39 84.40.10.Other machinery 8441.80. blocks.40 84.Parts Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.Machinery for making paper or paperboard 8439.Parts Machinery.Machines for making bags.30.00 .65).00 .00 .30.Other machinery 8438. nuts or vegetables 8438.60. paper or paperboard 8441.Parts Other machinery for making up paper pulp. for type-founding or type-setting.Parts 8439.Cutting machines 8441. including cutting machines of all kinds. boxes.90.00 .

planed.Machinery. apparatus and equipment 8442.50.00 .Other . planed. blocks.29.00 . prepared for printing purposes (for example.Other 8443.Reel fed 8443.43 H S Code Description of Goods 8442.Letterpress printing machinery.Offset printing machinery 8443. plates. with or without founding device 8442. grained or polished) Printing machinery used for printing by means of the printing type.12. blocks. cylinders and other printing components. excluding flexographic printing 8443. 8442.20.00 . grained or polished).42.40.10.Phototype-setting and composing machines Heading kg free 84.Sheet fed. plates. cylinders and lithographic stones.11..00 .Printing type. apparatus and equipment for type-setting or composing by other processes.00 .00 . .30. cylinders and other printing components. plates..00 .00 .Other machinery.21. prepared for printing purposes (for example. cylinders and other printing components of heading 84. apparatus or equipment 8442. blocks..40.00 .. plates.00 .71..Flexographic printing machinery 8443.Parts of the foregoing machinery. ink jet printing machines.00 . machines for uses ancillary to printing. other than those of heading 84.30.Reel fed 8443.19. blocks. cylinders and lithographic stones.plates.Gravure printing machinery Statistical Unit of Duty Quantity Rate Remarks kg free kg kg kg free free free kg kg kg free free free kg kg kg kg free free free free .00 . office type (sheet size not exceeding 22 ´ 36cm) 8443.

Textile spinning machines ..60.. trimmings.11.30.00.19...44 84. shuttle type . texturing or cutting man-made textile materials..13.47 Statistical Unit of Duty Description of Goods Quantity Rate Remarks . .00 . textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading No.46 or 84.00 8445.00 8446.Power looms kg free .90. braid or net and machines for tufting.00 8445.20.For weaving fabrics of a width kg free exceeding 30cm.Other .Machines for uses ancillary to printing 8443.40.00 8445.59.00 .00 84.90.For weaving fabrics of a width not kg free exceeding 30cm .30.46 kg kg kg kg kg kg kg kg free free free free free free free free Heading H S Code 8446. spinning doubling or twisting machines and other machinery for producing textile yarns.12.00 8445. shuttleless type Knitting machines.Textile doubling or twisting machines . drawing.Other 8443. kg kg kg kg kg free free free free free 8445.00 8445. 84.. .00 .Other .00 .Ink-jet printing machines 8443.Other printing machinery 8443.Machines for preparing textile fibres .00 Machines for extruding. tulle.45 .47. stitch-bonding machines and machines for making gimped yarn.84.29.00 8445.Other Weaving machines (looms).00 8446.00 84.Combing machines . lace..Parts 8444.51..00 8446.00 8445. embroidery. Machines for preparing textile fibres.For weaving fabrics of a width kg free exceeding 30cm.Carding machines .21.10.Drawing or roving machines .Textile winding (including weft-winding) or reeling machines .

84.12.00 .00 . spindles and spindle flyers.. Jacquards.00 . 84..With cylinder diameter exceeding 165mm 8447.Parts and accessories of weaving machines (looms) or of their auxiliary machinery 8448. spindle flyers.. card clothing. 84.. 84.47 (for example.90.46 or 84.11.00 ..00 .Card clothing 8448.Of machines for preparing textile fibres.45. combs.84. hosiery needles).With cylinder diameter not exceeding 165mm 8447. 84.45. 84.Dobbies and Jacquards.. 84.00 .Flat knitting machines.39. copying.44 or their auxiliary machinery . 84.45.Circular knitting machines 8447.33.44. spinning rings and ring travellers 8448.Parts and accessories of machines of heading No.46 or 84.Other 8448..Shuttles kg kg kg kg Free Free Free Free kg free kg kg free free kg kg kg kg free free free free kg free .31.46 or 84.47 (for example. stitch-bonding machines 8447. punching or assembling machines for use therewith 8448. other than card clothing 8448. 84.20.48 .32.11.45 or their auxiliary machinery 8448.. .44. healds and heald-frames. 84.Auxiliary machinery for machines of heading No.00 . shuttles.Other Auxiliary machinery for use with machines of heading No. shuttle changing mechanisms).Spindles.00 .41. parts and accessories suitable for use solely or principally with the machines of this heading or of heading No.19. 84.Parts and accessories of machines of heading No. dobbies.00 .44.20.Other .47 8448.. card reducing.00 . extruding nipples. automatic stop motions.00 .00 .

00 8450..Parts and accessories of machines of heading No.00 84. machines for reeling.Sinkers.Fully-automatic machines .Machines..frames 8448.20.. wringing.49. including machinery for making felt hats.Other Household or laundry-type washing machines.10 8449.00 8448..00 8450.Other Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes.... . ironing. drying. kg free free No.47 or of their auxiliary machinery .90 84. No.00 .19.49 8449. cutting or Statistical Unit of Duty Quantity Rate Remarks kg kg free free No.Other Heading kg kg free free H S Code 8448.Other machines. cleaning. folding..51. bleaching.42.12..00 84. 84. not being industrial machinery . . unreeling. with built-in centrifugal drier . pressing (including fusing presses).11. each of a dry linen capacity exceeding 10kg .59. dressing.00 8450.00. needles and other articles used in forming stitches .51 Description of Goods .Hand spinning wheels.00 . 84. including machines which both wash and dry. No. each of a dry linen capacity not exceeding 10kg .8448.Other .Machines. No.Reeds for looms.Parts Machinery (other than machines of heading No.00 8450. kg 25% 25% 25% 25% 25% .. blocks for ma