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WARTA KERAJAAN PERSEKUTUAN FEDERAL GOVERNMENT GAZETTE

30 Ogos 2012 30 August 2012 P.U. (A) 277

PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN BARANGAN ASEAN) 2012 CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN HARMONISED TARIFF NOMENCLATURE AND ASEAN TRADE IN GOODS AGREEMENT) ORDER 2012

DISIARKAN OLEH/ PUBLISHED BY JABATAN PEGUAM NEGARA/ ATTORNEY GENERALS CHAMBERS

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AKTA KASTAM 1967 PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN BARANGAN ASEAN) 2012 PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam (BarangBarang Berasal Dari Negeri-Negeri ASEAN) (Tatanama Tarif Berharmonis ASEAN Dan Perjanjian Perdagangan Barangan ASEAN) 2012. (2) Tafsiran 2. Dalam Perintah ini, melainkan jika konteksnya menghendaki makna yang lain AHTN ertinya Tatanama Tarif Berharmonis ASEAN; ATIGA ertinya Perjanjian Perdagangan Barangan ASEAN yang ditandatangan pada 26 Februari 2009; TRQ ertinya kadar tarif kuota. Duti ATIGA 3. (1) Tertakluk kepada peruntukan Jadual Pertama, duti import hendaklah dilevi ke atas, dan dibayar oleh pengimport, berkenaan dengan kepala, subkepala dan barang-barang yang dinyatakan dalam ruang (1), (2) dan (3) Jadual Kedua, yang berasal dari negeri-negeri ASEAN, mengikut kadar duti ATIGA yang dinyatakan dalam ruang (7) Jadual Kedua, yang diimport ke dalam Malaysia. (2) Jika kadar duti ATIGA dinyatakan dalam ruang (7) Jadual Kedua Perintah ini mula berkuat kuasa pada 31 Oktober 2012.

berkenaan dengan sesuatu jenis barang-barang yang tertentu, kadar itu hendaklah dilevi ke atas dan hendaklah dibayar oleh pengimport sebagai ganti duti import sepenuhnya yang sepadan yang dinyatakan dalam ruang (5) Jadual Kedua, berkenaan
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dengan barang-barang dari jenis itu, yang dibuktikan hingga memuaskan hati Ketua Pengarah sebagai telah berasal dari negeri-negeri ASEAN. (3) Tiada barang-barang berhak kepada kadar duti ATIGA melainkan jika

kadar duti ATIGA ke atas barang-barang atau jenis barang-barang yang seumpamanya di negeri ASEAN yang mengeksport tidak lebih daripada 20% ad valorem jika kadar duti ATIGA yang dinyatakan dalam ruang (7) Jadual Kedua adalah 20% ad valorem atau kurang. (4) Dalam hal barang-barang yang boleh dikenakan duti import yang dimport

pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan dimaksudkan untuk kegunaan bukan komersial (kecuali kenderaan motor, minuman beralkohol, spirit, tembakau dan rokok) duti kastam pada kadar sama rata 30% ad valorem hendaklah dilevi ke atas dan dibayar oleh pengimport ke atas barangbarang itu. (5) Bagi maksud Perintah ini, negeri ASEAN ertinya Brunei, Kemboja,

Indonesia, Laos, Malaysia, Myanmar, Filipina, Singapura, Thailand atau Vietnam, mengikut mana-mana yang berkenaan, dan negeri-negeri ASEAN hendaklah ditafsirkan dengan sewajarnya. Duti Kastam 4. (1) Jika barang-barang yang tidak berhak kepada kadar duti ATIGA, duti import hendaklah dilevi mengikut kadar penuh dan dibayar oleh pengimport berkenaan dengan kepala, subkepala dan barang-barang yang disenaraikan dalam ruang (1), (2) dan (3) Jadual Kedua, mengikut kadar yang dinyatakan dalam ruang (5) Jadual itu. (2) Duti eksport hendaklah dilevi ke atas dan dibayar oleh pengeksport

berkenaan dengan kepala, subkepala dan barang-barang yang disenaraikan dalam ruang (1), (2) dan (3) Jadual Kedua, mengikut kadar yang dinyatakan dalam ruang (6) Jadual itu, yang dieksport dari Malaysia. (3) Dalam hal barang-barang yang tertakluk kepada kadar tarif kuota yang dinyatakan dalam ruang (5) Jadual Kedua, duti import hendaklah dilevi mengikut kadar
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dalam dalam ruang (4) Appendix C, tertakluk kepada kuota yang ditetapkan oleh agensi di ruang (5). Tafsiran kadar yang ditunjuk dalam Jadual Kedua 5. Melainkan jika dinyatakan selainnya, kadar yang dilevi di bawah subperenggan 3(1), 3(2), 3(3), 4(1), 4(2) dan 4(3) Perintah ini hendaklah (a) jika kadar duti yang dilevi itu dinyatakan sebagai peratusan, menjadi peratusan bagi nilai barang-barang; dan (b) jika kadar duti yang dilevi itu dinyatakan sebagai sejumlah wang, menjadi jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar atas setiap unit yang dinyatakan dalam ruang (4) Jadual Kedua. Penjenisan barang-barang 6. (1) Penjenisan barang-barang dalam Jadual Kedua hendaklah tertakluk kepada General Rules for the Intrepretation of the Harmonized System di bawah International Convention on the Harmonized Commodity Description and Coding System . (2) Jika timbul apa-apa persoalan sama ada apa-apa barang-barang

tertentu termasuk atau tidak dalam jenis barang-barang yang terdapat dalam Perintah ini, persoalan itu hendaklah ditentukan oleh Ketua-ketua Pengarah Kastam ASEAN di bawah Artikel 9 kepada Protocol Governing the Implementation of the AHTN melalui mekanisme penyelesaian pertelingkahan yang ditetapkan. Singkatan dan simbol 7. Singkatan dan simbol yang digunakan dalam Jadual Pertama dan Kedua kepada Perintah ini, hendaklah mempunyai erti yang bersetentangan dengannya, sebagaimana yang ditunjuk dalam Senarai Singkatan dan Simbol yang terdapat dalam Jadual Ketiga Perintah ini.

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Pembatalan 8. Perintah Duti Kastam (Barang-Barang Berasal dari Negeri-Negeri ASEAN) (Tatanama Tarif Berharmonis dan Perjanjian Perdagangan Barangan Antara Negeri-Negeri ASEAN) 2007 [P.U. (A) 440/2007] dibatalkan.

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CUSTOMS ACT 1967 CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN HARMONISED TARIFF NOMENCLATURE AND ASEAN TRADE IN GOODS AGREEMENT) ORDER 2012 IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister makes the following order: Citation and commencement 1. (1) This order may be cited as the Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) Order 2012. (2) This Order comes into operation on 31 October 2012.

Intrepretation 2. In this Order, unless the context otherwise requires AHTN means ASEAN Harmonised Tariff Nomenclature; ATIGA means ASEAN Trade In Goods Agreement signed on 26 February 2009; TRQ means tariff rate quota. ATIGA duty 3. (1) Subject to the provisions of the First Schedule, import duty shall be levied on, and paid by the importer, in respect of heading, subheading and goods specified in column (1), (2) and (3) of the Second Schedule, originated from ASEAN countries, at the ATIGA rate of duty specified in column (7) of the Second Schedule, imported into Malaysia. (2) Where an ATIGA rate of duty is specified in column (7) of the Second

Schedule in respect of a particular class of goods, such rate shall be levied on and shall be paid by the importer in lieu of the corresponding full import duty imposed as specified in column (5) of the Second Schedule, in respect of goods of the class which

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are shown to the satisfaction of the Director General to have originated from ASEAN countries. (3) No goods shall be entitled to the ATIGA rate of duty unless the ATIGA rate

of duty on similar goods or class of goods in the expoting ASEAN country is not more than 20% ad valorem where the ATIGA rate of duty specified in column (7) of the Second Schedule is 20% ad valorem or less. (4) In the case of these goods liable to import duty imported on or with any

person entering Malaysia or in the baggage of such person and intended for non-commercial use (except motor vehicles, alcoholic beverages, spirits, tobbaco and cigarettes) only a customs duty at a flat rate of 30% ad valorem shall be levied on and paid by the importer of such goods. (5) For the purposes of this Order, ASEAN country means Brunei,

Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand or Vietnam, as the case may be, and ASEAN countries shall be construed accordingly. Customs duty 4. (1) Where goods are not entitled to the ATIGA rate of duty, import duties shall be levied at the full rate and paid by the importer in respect of the heading, subheading and goods specified in columns (1), (2) and (3) of the Second Schedule hereto, at the rates specified in (5) of the said Schedule. (2) Export duties shall be levied on and paid by the exporter in respect of the

goods listed in columns (1), (2) and (3) of the Second Schedule hereto, at the rates specified in column (6) of the said Schedule, exported from Malaysia. (3) In the case of those goods subjects to tariff rate quota as specified in

column (5) of the Second Schedule, import duty shall be levied at specified rates in Appendix C, subject to the quota as determined by the agency in column (5).

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Interpretation of rates shown in the Second Schedule 5. Unless otherwise specified, the rates levied under subparagraphs 3(1), 3(2), 3(3), 4(1), 4(2) and 4(3) shall (a) where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and (b) where the rate of duty is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column (4) of the Second Schedule. Classification of goods 6. (1) The classification of goods in the Second Schedule shall be governed by the General Rules for the Interpretation of the Harmonized System under the International Convention on the Harmonized Commodity Description and Coding System. (2) If any question arises as to whether any particular goods are or are not

included in a class of goods appearing in the Order, such question shall be decided by ASEAN Directors-General of Customs under Article 9 of the Protocol Governing the Implementation of the AHTN via a prescribed dispute settlement mechanism. Abbreviations and symbols 7. The abbreviations and symbols used in the First and Second Schedules to this Order, shall have the meaning appearing against them as shown in the List of Abbreviations and Symbols in the Third Schedule of this order. Revocations 8. The Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) Order 2007 [P.U. (A) 440/2007] is revoked.

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JADUAL PERTAMA/FIRST SCHEDULE [Subperenggan 3(1)/Subparagraph 3(1)] ASEAN TRADE IN GOODS AGREEMENT CHAPTER 3 RULES OF ORIGIN Article 25 Definitions For the purposes of this Chapter: (a) Aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from feedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators; Costs, Insurance and Freight (CIF) means the value of the goods imported, and includes the costs of freight and insurance up to the port or place of entry into the country of importation. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Article VII of GATT 1994 as contained in Annex 1A to the WTO Agreement; FOB means the free-on-board value of the goods, inclusive of the costs of transport to the port or site of final shipment abroad. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Rule VII of GATT 1994 as contained in Annex 1A to the WTO Agreement; Generally accepted accounting principles (GAAP) means the recognized consensus or substantial authoritative support in the territory of a Member State, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

(b)

(c)

(d)

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(e)

Goods shall include materials and/or products, which can be wholly obtained or produced, even if they are intended for later use as materials in another production process. For the purposes of this Chapter, the terms goods and products can be used interchangeably; Identical and interchangeable materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which after being incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings, etc.; Materials means any matter or substance used or consumed in the production of goods or physically incorporated into another good or are subject to a process in the production of another good; Originating goods or originating material means goods or material that qualifies as originating in accordance with the provisions of this Chapter; Packing materials and containers for transportation means the goods used to protect a good during its transportation, different from those containers or materials used for its retail sale; Production means methods of obtaining goods, including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling goods; and Product specific rules means rules that specify that the materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a Regional Value Content criterion or a combination of any of these criteria.

(f)

(g)

(h)

(i)

(j)

(k)

Article 26 Origin Criteria For the purposes of this Agreement, a good imported into the territory of a Member State from another Member State shall be treated as an originating good if it conforms to the origin requirements under any one of the following conditions:
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(a) (b)

A good which is wholly obtained or produced in the exporting Member State as set out and defined in Article 27; or A good not wholly obtained or produced in the exporting Member State, provided that the said goods are eligible under Article 28 or Article 30. Article 27 Wholly Obtained or Produced Goods

Within the meaning of Article 26(a), the following shall be considered as wholly obtained or produced in the exporting Member State: (a) Plant and plant products, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown and harvested, picked or gathered in the exporting Member State; Live animals, including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and viruses, born and raised in the exporting Member State; Goods obtained from live animals in the exporting Member State; Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing conducted in the exporting Member State; Minerals and other naturally occurring substances, not included in paragraphs (a) to (d) of this Article, extracted or taken from its soil, waters, seabed or beneath its seabed; Products of sea-fishing taken by vessels registered with a Member State and entitled to fly its flag and other products1 taken from the waters, seabed or beneath the seabed outside the territorial waters2 of that Member State, provided that that Member State has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law3;

(b)

(c) (d)

(e)

(f)

Other products refers to minerals and other naturally occurring substances extracted from the waters, seabed or beneath the seabed outside the territorial waters. For products of sea-fishing obtained from outside the territorial waters (e.g. Exclusive Economic Zone), originating status would be conferred to that Member State with whom the vessels used to obtain such products are registered with and whose flag is flown in the said vessel, and provided that that Member State has the rights to exploit it under international law. In accordance with international law, registration of vessels could only be made in one Member State.

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(g)

Products of sea-fishing and other marine products taken from the high seas by vessels registered with a Member State and entitled to fly the flag of that Member State; Products processed and/or made on board factory ships registered with a Member State and entitled to fly the flag of that Member State, exclusively from products referred to in paragraph (g) of this Article; Articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes; Waste and scrap derived from: (i) (ii) production in the exporting Member State; or used goods collected in the exporting Member State, provided that such goods are fit only for the recovery of raw materials; and

(h)

(i)

(j)

(k)

Goods obtained or produced in the exporting Member State from products referred to in paragraphs (a) to (j) of this Article. Article 28 Not Wholly Obtained or Produced Goods

1. (a) For the purposes of Article 28(b), goods shall be deemed to be originating in the Member State where working or processing of the goods has taken place: (i) if the goods have a regional value content (hereinafter referred to as ASEAN Value Content or the Regional Value Content (RVC)) of not less than forty percent (40%) calculated using the formula set out in Article 29; or if all non-originating materials used in the production of the goods have undergone a change in tariff classification (hereinafter referred to as CTC) at four-digit level (i.e. a change in tariff heading) of the Harmonized System.

(ii)

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(b)

Each Member State shall permit the exporter of the good to decide whether to use paragraph 1(a)(i) or 1(a)(ii) of this Article when determining whether the goods qualify as originating goods of the Member State. Notwithstanding paragraph 1 of this Article, goods listed in Annex 3 shall qualify as originating goods if the goods satisfy the product specific rules set out therein. Where a product specific rule provides a choice of rules from a RVC-based rule of origin, a CTC-based rule of origin, a specific manufacturing or processing operation, or a combination of any of these, each Member State shall permit the exporter of the goods to decide which rule to use in determining whether the goods qualify as originating goods of the Member State. Where product specific rules specify a certain RVC, it is required that the RVC of a good is calculated using the formula set out in Article 29. Where product specific rules requiring that the materials used have undergone CTC or a specific manufacturing or processing operation, the rules shall apply only to non- originating materials.

2.

(a)

(b)

(c)

(d)

3. Notwithstanding paragraphs 1 and 2 of this Article, a good which is covered by Attachment A or B of the Ministerial Declaration on Trade in Information Technology Products adopted in the Ministerial Conference of the WTO on 13 December 1996, set out as Annex 4, shall be deemed to be originating in a Member State if it is assembled from materials covered under the same Annex. Article 29 Calculation of Regional Value Content 1. For the purposes of Article 28, the formula for calculating ASEAN Value Content or RVC is as follows: (a)
ASEAN Material Cost RVC = FOB Price

Direct Method
+ Direct Labour Cost + Direct Overhead Cost + +

Other Cost

Profit X 100%

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(b)
FOB Price RVC =

Indirect Method
Value of NonOriginating Materials, Parts or Goods X 100% FOB Price

2. For the purposes of calculating the RVC provided in paragraph 1 of this Rule: (a) ASEAN Material Cost is the CIF value of originating materials, parts or goods that are acquired or selfproduced by the producer in the production of the good; Value of Non-Originating Materials, Parts or Goods shall be: (i) (ii) The CIF value at the time of importation of the goods or importation can be proven; or The earliest ascertained price paid for the goods of undetermined origin in the territory of the Member State where the working or processing takes place;

(b)

(c)

Direct labour cost shall include wages, remuneration and other employee benefits associated with the manufacturing process; The calculation of direct overhead cost shall include, but is not limited to, real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage); leasing of and interest payments for plant and equipment; factory security; insurance (plant, equipment and materials used in the manufacture of the goods); utilities (energy, electricity, water and other utilities directly attributable to the production of the goods); research, development, design and engineering; dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; royalties or licences (in connection with patented machines or processes used in the manufacture of the goods or the right to manufacture the goods); inspection and testing of materials and the goods; storage
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(d)

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and handling in the factory; disposal of recyclable wastes; and cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component; and (e) FOB price means the free-on-board value of the goods as defined in Rule 1. FOB price shall be determined by adding the value of materials, production cost, profit and other costs.

3. Member States shall determine and adhere to only one (1) method of calculating the RVC. Member States shall be given the flexibility to change their calculation method provided that such change is notified to the AFTA Council at least six (6) months prior to the adoption of the new method. Any verification to the ASEAN Value Content calculation by the importing Member State shall be done on the basis of the method used by the exporting Member State. 4. In determining the ASEAN Value Content, Member States shall closely adhere to the guidelines for costing methodologies set out in Annex 5. 5. Locally-procured materials produced by established licensed manufacturers, in compliance with domestic regulations, shall be deemed to have fulfilled the origin requirement of this Agreement; locally-procured materials from other sources shall be subjected to the origin verification pursuant to Article 574 for the purposes of origin determination. 6. The value of goods under this Chapter shall be determined in accordance with the provisions of Article 57. Article 30 Accumulation 1. Unless otherwise provided in this Agreement, goods originating in a Member State, which are used in another Member State as materials for finished goods eligible for preferential tariff treatment, shall be considered to be originating in the latter Member State where working or processing of the finished goods has taken place. 2. If the RVC of the material is less than forty percent (40%), the qualifying ASEAN Value Content to be cumulated using the RVC criterion shall be in direct proportion to the actual domestic content provided that it is equal to or more than twenty percent (20%). The Implementing Guidelines are set out in Annex 6.
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Article 57 refer to Customs Valuation of Chapter 6, ATIGA

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Article 31 Minimal Operations and Processes 1. Operations or processes undertaken, by themselves or in combination with each other for the purposes listed below, are considered to be minimal and shall not be taken into account in determining whether a good has been originating in one Member State: (a) (b) (c) Ensuring preservation of goods in good condition for the purposes of transport or storage; Facilitating shipment or transportation; and Packaging or presenting goods for sale.

2. A good originating in the territory of a Member State shall retain its initial originating status, when exported from another Member State, where operations undertaken have not gone beyond those referred to in paragraph 1 of this Article. Article 32 Direct Consignment 1. Preferential tariff treatment shall be applied to goods satisfying the requirements of this Chapter and which are consigned directly between the territories of the exporting Member State and the importing Member State. 2. The following shall be considered as consigned directly from the exporting Member State to the importing Member State: (a) (b) Goods transported from an exporting Member State to the importing Member State; or Goods transported through one or more Member States, other than the exporting Member State and the importing Member State, or through a non-Member State, provided that: (i) the transit entry is justified for geographical reason or by consideration related exclusively to transport requirements; the goods have not entered into trade or consumption there; and

(ii)

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(iii)

the goods have not undergone any operation there other than unloading and reloading or any other operation to preserve them in good condition. Article 33 De Minimis

1. A good that does not undergo a change in tariff classification shall be considered as originating if the value of all non-originating materials used in its production that do not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value of the good and the good meets all other applicable criteria set forth in this Agreement for qualifying as an originating good. 2. The value of non-originating materials referred to in paragraph 1 of this Article shall, however, be included in the value of nonoriginating materials for any applicable RVC requirement for the good.

Article 34 Treatment of Packages and Packing Materials 1. Packaging and Packing Materials for retail sale: (a) If a good is subject to the RVC-based rule of origin, the value of the packaging and packing materials for retail sale shall be taken into account in its origin assessment, where the packaging and packing materials for retail sale are considered to be forming a whole with the good. Where paragraph 1 (a) of this Article is not applicable, the packaging and packing materials for retail sale, when classified together with the packaged good shall not be taken into account in considering whether all nonoriginating materials used in the manufacture of a product fulfils the criterion corresponding to a change of tariff classification of the said good.

(b)

2. The containers and packing materials exclusively used for the transport of a good shall not be taken into account for determining the origin of the said good. Article 35 Accessories, Spare Parts and Tools 1. If a good is subject to the requirements of CTC or specific manufacturing or processing operation, the origin of accessories, spare
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parts, tools and instructional or other information materials presented with the good shall not be taken into account in determining whether the good qualifies as an originating good, provided that: (a) the accessories, spare parts, tools and instructional or other information materials are not invoiced separately from the good; and the quantities and value of the accessories, spare parts, tools and instructional or other information materials are customary for the good.

(b)

2. If a good is subject to the RVC-based rule of origin, the value of the accessories, spare parts, tools and instructional or other information materials shall be taken into account as the value of the originating or non-originating materials, as the case may be, in calculating the RVC of the originating good. Article 36 Neutral Elements In order to determine whether a good originates, it shall not be necessary to determine the origin of the following which might be used in its production and not incorporated into the good: (a) (b) (c) (d) fuel and energy; tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; equipment, devices and supplies used for testing or inspecting the good; catalyst and solvent; and any other goods that are not incorporated into the good but of which use in the production of the good can

(e) (f) (g) (h)

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reasonably be demonstrated to be a part of that production. Article 37 Identical and Interchangeable Materials 1. The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of generally accepted accounting principles of stock control applicable, or inventory management practice, in the exporting Member States. 2. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year. Article 38 Certificate of Origin A claim that a good shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin (Form D), as set out in A n n e x 7 issued by a Government authority designated by the exporting Member State and notified to the other Member States in accordance with the Operational Certification Procedures, as set out in Annex 8.

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ANNEX 3 PRODUCT SPECIFIC RULES


(1) Chapter / Heading / Subheading Chapter 1 0101.10 0106.90 Chapter 2 0201.10 0210.99 (2) Description / Origin Criteria

Live animal. Wholly obtained or produced in the exporting Member State Meat of bovine animals, fresh or chilled. A regional value content of not less than 40 percent; or A change to subheadings 0201.10 0210.99 from any other chapter Live fish. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 0306.19, 0306.29, 0307.99 from any other subheading Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. A regional value content of not less than 40 percent; or A change to subheadings 0401.10 0406.90 from any other subheading Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 0408.11 0408.99, 0410.00 from any other chapter Products of animal origin, not elsewhere specified or included. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 0502.10 0511.99 from any other chapter Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. A regional value content of not less than 40 percent; or A change to subheadings 0601.10 0602.90 from any other subheading Edible vegetables and certain roots and tubers. Wholly obtained or produced in the exporting Member State

Chapter 3 0301.10 0301.99 0306.19, 0306.29, 0307.99 Chapter 4 0401.10 0406.90

0407.00, 0409.00 0408.11 0408.99, 0410.00 Chapter 5 0501.00 0502.10 0511.99

Chapter 6 0601.10 0602.90

Chapter 7 0701.10 0710.10, 0710.29 0710.90,

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P.U. (A) 277 (1) Chapter / Heading / Subheading 0714.10 0714.20, 0714.90 Chapter 8 0801.21, 0801.31, 0802.11, 0802.21, 0802.31, 0804.10 0810.90 0801.11, 0801.19, 0801.22, 0802.12, 0802.22, 0802.32 0803.00 Chapter 9 0901.11, 0902.10, 0902.20, 0903.00, 0904.11, 0905.00, 0906.11, 0906.19, 0907.00 0910.30 0901.12 0901.90, 0902.30, 0902.40, 0904.12, 0904.20, 0906.20, 0910.99 Chapter 10 1001.10 1008.90 Chapter 11 1101.00 1103.19, 1104.12 1105.10, 1106.10 1107.10, 1108.11 1109.00 1103.20, 1105.20, 1107.20 Chapter 12 1201.00, 1202.10, 1203.00, 1205.10 1207.99, 1210.10, 1211.20 1212.91, A regional value content of not less than 40 percent Edible fruit and nuts; peel of citrus fruit or melons. Wholly obtained or produced in the exporting Member State (2) Description / Origin Criteria

A regional value content of not less than 40 percent; or A change to subheadings 0801.11, 0801.19, 0801.22, 0802.12, 0802.22, 0802.32 0803.00 from any other chapter Coffee, tea, mat and spices. A regional value content of not less than 40 percent; or A change to subheadings 0901.11, 0902.10, 0902.20, 0903.00, 0904.11, 0905.00, 0906.11, 0906.19, 0907.00 0910.30 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 0901.12 0901.90, 0902.30, 0902.40, 0904.12, 0904.20, 0906.20, 0910.99 from any other subheading Cereals. Wholly obtained or produced in the exporting Member State Products of the milling industry; malt; starches; inulin; wheat gluten. A regional value content of not less than 40 percent; or A change to subheadings 1101.00 1103.19, 1104.12 1105.10, 1106.10 1107.10, 1108.11 1109.00 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 1103.20, 1105.20, 1107.20 from any other subheading Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. Wholly obtained or produced in the exporting Member State

21

P.U. (A) 277 (1) Chapter / Heading / Subheading 1213.00 1202.20, 1204.00, 1209.10 1209.99, 1212.99, 1214.10, 1214.90 1210.20 Chapter 13 1301.20, 1301.90 1302.11 1302.20, 1302.32, 1302.39 1302.31 Chapter 14 1401.10 1401.90 1404.20, 1404.90 A regional value content of not less than 40 percent; or A change to subheadings 1202.20, 1204.00, 1209.10 1209.99, 1212.99, 1214.10, 1214.90 from any other chapter A regional value content of not less than 40 percent; or A change to subheading 1210.20 from any other subheading Lac; gums, resins and other vegetable saps and extracts. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 1302.11 1302.20, 1302.32, 1302.39 from any other chapter A regional value content of not less than 40 percent Vegetable plaiting materials; vegetable products not elsewhere specified or included. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 1404.20, 1404.90 from any other chapter Animal and vegetable fats or oils and their cleavage products; prepared edible fats; animal or vegetable waxes. A regional value content of not less than 40 percent; or A change to subheadings 1501.00 1506.00, 1508.90 1510.00, 1512.19, 1512.29, 1514.11 1514.99, 1515.19, 1515.29 1522.00 from any other chapter; or No change in tariff classification is required, provided that the good is produced by refining A regional value content of not less than 40 percent; or A change to subheadings 1507.10, 1508.10, 1511.10 1512.11,1512.21, 1513.11 1513.29, 1515.11, 1515.21 from any other chapter Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates. A regional value content of not less than 40 percent; or A change to subheadings 1601.00 1602.90, 1604.11 1605.90 from any other chapter 22 (2) Description / Origin Criteria

Chapter 15 1501.00 1506.00, 1508.90 1510.00, 1512.19, 1512.29, 1514.11 1514.99, 1515.19, 1515.29 1522.00 1507.10, 1508.10, 1511.10 1512.11, 1512.21, 1513.11 1513.29, 1515.11, 1515.21 Chapter 16 1601.00 1602.90, 1604.11 1605.90

P.U. (A) 277 (1) Chapter / Heading / Subheading Chapter 17 1701.11 1701.99 (2) Description / Origin Criteria

Sugars and sugar confectionery. A regional value content of not less than 40 percent; or A change to subheadings 1701.11 1701.99 from any other chapter Cocoa and cocoa preparations. A regional value content of not less than 40 percent; or A change to subheadings 1801.00, 1802.00 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 1806.31, 1806.90 from any other subheading Preparations of cereals, flour, starch or milk; pastrycooks' products. A regional value content of not less than 40 percent; or A change to subheadings 1902.11 1904.90 from any other chapter Preparations of vegetables, fruit, nuts, or other parts of plants. A regional value content of not less than 40 percent; or A change to subheadings 2001.10, 2001.90, 2003.10 2005.20, 2005.60 2006.00, 2008.11 2009.49, 2009.61 2009.90 from any other chapter Miscellaneous edible preparations. A regional value content of not less than 40 percent; or A change to subheadings 2101.11 2102.30 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 2103.20, 2103.90, 2106.10, 2106.90 from any other subheading Beverages, spirits and vinegar. A regional value content of not less than 40 percent; or A change to subheadings 2201.10 2204.30, 2206.00 from any other chapter Residues and waste from the food industries; prepared animal fodder. A regional value content of not less than 40 percent; or A change to subheadings 2301.10, 2301.20, 2303.20, 2303.30 from any other chapter

Chapter 18 1801.00, 1802.00

1806.31, 1806.90

Chapter 19 1902.11 1904.90

Chapter 20 2001.10, 2001.90, 2003.10 2005.20, 2005.60 2006.00, 2008.11 2009.49, 2009.61 2009.90 Chapter 21 2101.11 2102.30

2103.20, 2103.90, 2106.10, 2106.90 Chapter 22 2201.10 2204.30, 2206.00 Chapter 23 2301.10, 2301.20, 2303.20, 2303.30

23

P.U. (A) 277 (1) Chapter / Heading / Subheading Chapter 24 2401.10 2401.30 (2) Description / Origin Criteria

Tobacco and manufactured tobacco substitutes. A regional value content of not less than 40 percent; or A change to subheadings 2401.10 2401.30 from any other chapter Salt; sulphur; earths and stone; plastering materials, lime and cement. A regional value content of not less than 40 percent; or A change to subheading 2523.21 from any other subheading except from subheadings 2523.29 to 2523.90 A regional value content of not less than 40 percent; or A change to subheading 2523.29 from any other subheading except from subheadings 2523.21 to 2523.90 A regional value content of not less than 40 percent; or A change to subheading 2525.20 from any other subheading Wholly obtained or produced in the exporting Member State Ores, slag and ash. A regional value content of not less than 40 percent; or A change to subheadings 2613.10, 2613.90, 2617.10, 2617.90 from any other subheading Wholly obtained or produced in the exporting Member State Organic chemicals. A regional value content of not less than 40 percent; or A change to subheadings 2921.21, 2921.29, 2922.12, 2922.13, 2922.41, 2923.90 from any other subheading Pharmaceutical products. A regional value content of not less than 40 percent; or A change to subheading 3005.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. A regional value content of not less than 40 percent; or A change to subheading 3301.30 from any other subheading Albuminoidal substances; modified starches; glues; enzymes A regional value content of not less than 40 percent; or A change to subheadings 3501.90, 3502.11 3502.90, 3506.91, 3506.99 from any other subheading 24

Chapter 25 2523.21

2523.29

2525.20 2525.30 Chapter 26 2613.10, 2613.90, 2617.10, 2617.90 2619.00 2620.30 2620.60 2621.90 Chapter 29 2921.21, 2921.29, 2922.12, 2922.13, 2922.41, 2923.90 Chapter 30 3005.90

Chapter 33 3301.30 Chapter 35 3501.90, 3502.11 3502.90, 3506.91,3506.99

P.U. (A) 277 (1) Chapter / Heading / Subheading 3506.10 (2) Description / Origin Criteria

A regional value content of not less than 40 percent; or A change to subheading 3506.10 from any other subheading except from subheading 3501.90 or heading 35.03 Photographic or cinematographics goods A regional value content of not less than 40 percent; or A change to subheadings 3707.10, 3707.90 from any other subheading Miscellaneous chemicals products A regional value content of not less than 40 percent; or A change to subheadings 3823.11 3823.70, 3824.90 from any other subheading Raw hides and skins (other than furskins) and leather. A regional value content of not less than 40 percent; or A change to subheadings 4104.41, 4105.30, 4106.22, 4106.32, 4106.92 from any other subheading A regional value content of not less than 40 percent; or A change to subheading 4106.40 from any other heading; or No change in tariff classification required provided that there is a change from the wet state to the dry state Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). A regional value content of not less than 40 percent; or A change to subheadings 4202.11 4202.99 from any other chapter Wood and articles of wood; wood charcoal. A regional value content of not less than 40 percent; or A change to subheadings 4401.10 4421.90 from any other subheading Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. A regional value content of not less than 40 percent; or A change to subheadings 4703.21, 4703.29, 4704.21, 4704.29 from any other subheading Paper and paperboard; articles of paper pulp, of paper or of paperboard. A regional value content of not less than 40 percent; or A change to subheadi ng 4823.90 from any other subheading

Chapter 37 3707.10, 3707.90

Chapter 38 3823.11 3823.70, 3824.90 Chapter 41 4104.41, 4105.30, 4106.22, 4106.32, 4106.92 4106.40

Chapter 42 4202.11 4202.99

Chapter 44 4401.10 4421.90

Chapter 47 4703.21, 4703.29, 4704.21, 4704.29 Chapter 48 4823.90

25

P.U. (A) 277 (1) Chapter / Heading / Subheading Chapter 50 5001.00 5003.00 (2) Description / Origin Criteria

Silk. A regional value content of not less than 40 percent; or A change to subheadings 5001.00 5003.00 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 5004.00 5007.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1 Wool, fine or coarse animal hair; horsehair yarn and woven fabric. A regional value content of not less than 40 percent; or A change to subheadings 5101.11 5103.30 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 5105.10 5113.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Cotton. A regional value content of not less than 40 percent; or A change to subheadings 5201.00 5203.00 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 5204.11 5212.25 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. A regional value content of not less than 40 percent; or A change to subheadings 5301.10 5305.00 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 5306.10 5307.20, 5308.20 5311.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Man-made filaments. A regional value content of not less than 40 percent; or A change to subheadings 5401.10 5408.34 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Man-made staple fibres. A regional value content of not less than 40 percent; or A 26

5004.00 5007.90

Chapter 51 5101.11 5103.30

5105.10 5113.00

Chapter 52 5201.00 5203.00

5204.11 5212.25

Chapter 53 5301.10 5305.00

5306.10 5307.20, 5308.20 5311.00

Chapter 54 5401.10 5408.34

Chapter 55 5501.10 5516.94

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

change to subheadings 5501.10 5516.94 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Chapter 56 5601.10 5609.00 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. A regional value content of not less than 40 percent; or A change to subheadings 5601.10 5609.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Carpets and other textile floor coverings. A regional value content of not less than 40 percent; or A change to subheadings 5701.10 5705.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. A regional value content of not less than 40 percent; or A change to subheadings 5801.10 5811.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. A regional value content of not less than 40 percent; or A change to subheadings 5901.10 5911.90 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1 Knitted and crocheted goods. A regional value content of not less than 40 percent; or A change to subheadings 6001.10 6006.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1 Articles of apparel and clothing accessories, knitted or crocheted goods. A regional value content of not less than 40 percent; or A change to subheadings 6101.20 6117.90 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1 Articles of apparel and clothing accessories, not knitted or crocheted. A regional value content of not less than 40 percent; or A 27

Chapter 57 5701.10 5705.00

Chapter 58 5801.10 5811.00

Chapter 59 5901.10 5911.90

Chapter 60 6001.10 6006.90

Chapter 61 6101.20 6117.90

Chapter 62 6201.11 6217.90

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

change to subheadings 6201.11 6217.90 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1 Chapter 63 6301.10 6308.00 Other made up textile articles; sets; worn clothing and worn textile articles; rags. A regional value content of not less than 40 percent; or A change to subheadings 6301.10 6308.00 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1 Wholly obtained or produced in the exporting Member State Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 7101.22, 7102.29, 7102.39, 7103.91, 7103.99, 7104.90, 7108.13, 7108.20, 7113.11 7114.11, 7117.11 7117.90 from any other subheading

6309.00 6310.90 Chapter 71 7101.10, 7101.21, 7112.30 7112.99 7101.22, 7102.29, 7102.39, 7103.91, 7103.99, 7104.90, 7108.13, 7108.20, 7113.11 7114.11, 7117.11 7117.90 7102.10, 7102.21, 7102.31, 7103.10 Chapter 72 7201.10 7201.50, 7203.10, 7203.90 7207.11 7208.90, 7211.13 7211.90, 7213.10 7216.99 7209.15 7209.90

A regional value content of not less than 40 percent; or A change to subheadings 7102.10, 7102.21, 7102.31, 7103.10 from any other chapter Iron and steel. A regional value content of not less than 40 percent; or A change to subheadings 7201.10 7201.50, 7203.10, 7203.90 from any other chapter A regional value content of not less than 40 percent

A regional value content of not less than 40 percent; or A change to subheadings 7209.15 7209.90 from any other heading except from headings 72.08 and 72.11 For products obtained from 72.08: A regional value content of not less than 40 percent; or A change to subheadings 7210.11 7210.90 from any other heading except from headings 72.08 and 72.11; For products obtained from 72.09: A regional value content of not less than 40 percent; or A change to subheadings 7210.11 7210.90 from any 28

7210.11 7210.90

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

other heading except from headings 72.09 and 72.11 7212.10 7212.60 For products obtained from 72.08: A regional value content of not less than 40 percent; or A change to subheadings 7212.10 7212.60 from any other heading except from headings 72.08, 72.10 and 72.11; For products obtained from 72.09; A regional value content of not less than 40 percent; or A change to subheadings 7212.10 7212.60 from any other heading except from headings 72.09, 72.10 and 72.11 A regional value content of not less than 40 percent; or A change to subheadings 7217.10 7217.90 from any other heading except from headings 72.13 to 72.15 A regional value content of not less than 40 percent; or A change to subheadings 7219.31 7219.90 from any other subheading A regional value content of not less than 40 percent; or A change to subheadings 7220.11 7220.90 from any other heading except from subheadings 7219.31 to 7219.90 Articles of iron or steel. A regional value content of not less than 40 percent; or A change to subheadings 7301.10, 7301.20 from any other chapter except from headings 72.07 to 72.09 and 72.11 A regional value content of not less than 40 percent; or A change to subheadings 7302.10 7302.90 from any other chapter except from headings 72.07 to 72.09 A regional value content of not less than 40 percent; or A change to subheadings 7303.00, 7306.40, 7307.11 7307.91, 7311.00, 7314.12 7314.19, 7316.00, 7323.10 7325.99 from any other chapter

7217.10 7217.90 7219.31 7219.90

7220.11 7220.90

Chapter 73 7301.10, 7301.20

7302.10 7302.90

7303.00, 7306.40, 7307.11 7307.91, 7311.00, 7314.12 7314.19, 7316.00, 7323.10 7325.99 7304.11 7304.90

A regional value content of not less than 40 percent; or A change to subheadings 7304.11 7304.90 from any other chapter except from headings 72.07 to 72.11 A regional value content of not less than 40 percent; or A change to subheadings 7305.11 7305.90 from any other chapter except from headings 72.08 to 72.11 A regional value content of not less than 40 percent; or A change to subheadings 7306.11 7306.30, 7306.50 from any other chapter except from headings 72.08, 72.09 and 72.11 Of steel: A regional value content of not less than 40 percent; or A change to subheadings 7306.61 7306.90 from 29

7305.11 7305.90

7306.11 7306.30, 7306.50 7306.61 7306.90

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

any other chapter except from headings 72.08, 72.09 and 72.11; Of stainless steel: A regional value content of not less than 40 percent; or A change to subheadings 7306.61 7306.90 from any other chapter 7307.92 7307.99 A regional value content of not less than 40 percent; or A change to subheadings 7307.92 7307.99 from any other heading except from headings 73.04, 73.05 and 73.06 A regional value content of not less than 40 percent; or A change to subheadings 7308.10 7308.90 from any other heading except from headings 72.08 to 72.12 and 72.16 A regional value content of not less than 40 percent; or A change to subheadings 7309.00 7310.10 from any other chapter except from headings 72.08 to 72.12, 72.25 and 72.26 A regional value content of not less than 40 percent; or A change to subheadings 7310.21, 7310.29 from any other chapter except from headings 72.08 to 72.12 A regional value content of not less than 40 percent A regional value content of not less than 40 percent; or A change to subheading 7313.00 from any other chapter except from headings 72.13 to 72.15 and 72.17 A regional value content of not less than 40 percent; or A change to subheadings 7314.20 7314.50, 7320.10 7320.90 from any other chapter except from headings 72.08 to 72.17 A regional value content of not less than 40 percent; or A change to subheadings 7315.11 7315.90 from any other chapter except from headings 72.13 to 72.17 Of steel: A regional value content of not less than 40 percent; or A change to subheadings 7317.00 7319.90 from any other chapter except from headings 72.13 to 72.17; Of stainless steel: A regional value content of not less than 40 percent; or A change to subheadings 7317.00 7319.90 from any other chapter A regional value content of not less than 40 percent; or A change to subheadings 7326.11 7326.19 from any other chapter except from heading 72.07 A regional value content of not less than 40 percent; or A change to subheading 7326.20 from any other chapter 30

7308.10 7308.90

7309.00 7310.10

7310.21, 7310.29

7312.10, 7312.90 7313.00

7314.20 7314.50, 7320.10 7320.90

7315.11 7315.90

7317.00 7319.90

7326.11 7326.19

7326.20

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

except from heading 72.13 Chapter 74 7401.00 7404.00 Chapter 75 7503.00 7507.20 Copper and articles thereof. A regional value content of not less than 40 percent; or A change to subheading 7401.00 from any other chapter Wholly obtained or produced in the exporting Member State Nickel and articles thereof. Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheading 7507.20 from any other subheading Aluminium and articles thereof. A regional value content of not less than 40 percent ; or A change to subheadings 7601.10, 7601.20 from any other chapter Wholly obtained or produced in the exporting Member State A regional value content of not less than 40 percent; or A change to subheadings 7605.11 7605.29 from any other heading except from heading 76.04 A regional value content of not less than 40 percent; or A change to subheadings 7607.11 7607.20 from any other heading except from heading 76.06 A regional value content of not less than 40 percent; or A change to subheadings 7614.10, 7614.90 from any other heading except from heading 76.05 Lead and articles thereof. A regional value content of not less than 40 percent; or A change to subheadings 7801.10 7801.99 from any other chapter Wholly obtained or produced in the exporting Member State Zinc and articles thereof. Wholly obtained or produced in the exporting Member State Tin and articles thereof. Wholly obtained or produced in the exporting Member State Other base metals; cermets; articles thereof. A regional value content of not less than 40 percent; or A change to subheadings 8101.94, 8101.96, 8101.99 8102.96, 8102.99, 8103.20, 8103.90 8104.19, 8104.30 8105.20, 8105.90 8107.20, 8107.90, 8108.20, 8108.90, 8109.20, 31

Chapter 76 7601.10, 7601.20

7602.00 7605.11 7605.29

7607.11 7607.20

7614.10, 7614.90

Chapter 78 7801.10 7801.99

7802.00 Chapter 79 7902.00 Chapter 80 8002.00 Chapter 81 8101.94, 8101.96, 8101.99 8102.96, 8102.99, 8103.20, 8103.90 8104.19,

P.U. (A) 277 (1) Chapter / Heading / Subheading 8104.30 8105.20, 8105.90 8107.20, 8107.90, 8108.20, 8108.90, 8109.20, 8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21, 8112.29, 8112.51, 8112.59 8112.99 8101.97, 8102.97, 8103.30, 8104.20, 8105.30, 8107.30, 8108.30, 8109.30, 8110.20, 8112.13, 8112.22, 8112.52 8113.00 Chapter 83 8301.10 8301.50, 8304.00 8306.30, 8308.10 8309.90, 8311.10 8311.90 Chapter 84 8401.10 8401.30, 8402.11 8402.20, 8403.10, 8404.10, 8404.20, 8405.10, 8406.10 8406.82, 8407.10 8407.29, 8407.90, 8408.10, 8408.90, 8409.10, 8410.11 8410.13, 8411.11 8412.80, 8413.11 8413.20, 8413.40 8413.82, 8413.92, 8414.10 8414.80, 8415.10, 8415.81 8415.83, 8416.10 8416.30, 8417.10 8417.80, 8418.10 8418.69, 8419.11 8419.89, 8420.10, 8421.11 8421.22, 8421.29, 8421.39, (2) Description / Origin Criteria

8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21, 8112.29, 8112.51, 8112.59 8112.99 from any other subheading

Wholly obtained or produced in the exporting Member State

A regional value content of not less than 40 percent; or A change to subheading 8113.00 from any other chapter Miscellaneous articles of base metal. A regional value content of not less than 40 percent; or A change to subheadings 8301.10 8301.50, 8304.00 8306.30, 8308.10 8309.90, 8311.10 8311.90 from any other subheading Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. A regional value content of not less than 40 percent; or A change to subheadings 8401.10 8401.30, 8402.11 8402.20, 8403.10, 8404.10, 8404.20, 8405.10, 8406.10 8406.82, 8407.10 8407.29, 8407.90, 8408.10, 8408.90, 8409.10, 8410.11 8410.13, 8411.11 8412.80, 8413.11 8413.20, 8413.40 8413.82, 8413.92, 8414.10 8414.80, 8415.10, 8415.81 8415.83,8416.10 8416.30, 8417.10 8417.80, 8418.10 8418.69, 8419.11 8419.89, 8420.10, 8421.11 8421.22, 8421.29, 8421.39, 8422.19 8422.40, 8423.10 8424.89, 8425.11 8426.99, 8428.10 8431.42, 8431.49 8432.80, 8433.11 8433.60, 8434.10, 8434.20, 8435.10, 8436.10 8437.80, 8438.10 8438.80, 8439.10 8440.10, 8441.10 8441.80, 8442.30, 8442.50 8443.39, 8444.00 8448.19, 8448.31 8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10 8453.80, 8454.10 8454.30, 8455.10 8463.90, 8465.10, 8465.93, 8465.94, 8465.96, 8466.92, 8467.11 8468.80, 8471.30 8471.90, 8474.10 8474.80, 8475.10 8475.29, 8476.21 8476.89, 8477.10 8477.80, 8478.10, 8479.10 8479.89, 8480.10 8480.79, 8481.10 8481.80, 8482.10, 8486.10 8486.40, 8487.10 from any other subheading

32

P.U. (A) 277 (1) Chapter / Heading / Subheading 8422.19 8422.40, 8423.10 8424.89, 8425.11 8426.99, 8428.10 8431.42, 8431.49 8432.80, 8433.11 8433.60, 8434.10, 8434.20, 8435.10, 8436.10 8437.80, 8438.10 8438.80, 8439.10 8440.10, 8441.10 8441.80, 8442.30, 8442.50 8443.39, 8444.00 8448.19, 8448.31 8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10 8453.80, 8454.10 8454.30, 8455.10 8463.90, 8465.10, 8465.93, 8465.94, 8465.96, 8466.92, 8467.11 8468.80, 8471.30 8471.90, 8474.10 8474.80, 8475.10 8475.29, 8476.21 8476.89, 8477.10 8477.80, 8478.10, 8479.10 8479.89, 8480.108480.79, 8481.10 8481.80, 8482.10, 8486.10 8486.40, 8487.10 8407.31 8407.34, 8408.20, 8409.91, 8409.99, 8413.30, 8415.20, 8421.23, 8421.31, 8483.10, 8483.40 8483.60 8422.11, 8482.20 8482.80 A regional value content of not less than 40 percent (2) Description / Origin Criteria

A regional value content of not less than 40 percent; or A change to subheading 8422.11, 8482.20 8482.80 from any other heading; or A change to subheading 8422.11, 8482.20 8482.80 from any other subheading provided that the 33

P.U. (A) 277 (1) Chapter / Heading / Subheading (2) Description / Origin Criteria

regional value content of not less than 35 percent 8450.11 8450.20 A regional value content of not less than 40 percent; or A change to subheadings 8450.11 8520.20 from any other heading; or A Regional Value Content of not less than 35 percent provided that there is a change to subheadings 8450.11 8450.20 from any other subheading Electrical machinery and equipment; and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. A regional value content of not less than 40 percent; or A change to subheadings 8501.10, 8504.10, 8504.40, 8504.50, 8505.11 8505.20, 8508.60, 8518.30, 8518.50, 8526.10 8526.92, 8528.41, 8528.72, 8530.10, 8530.80, 8532.22, 8534.00 8535.90, 8539.21, 8539.31, 8540.20, 8540.40, 8540.60 8540.72, 8540.89, 8542.31 8543.30 from any other subheading

Chapter 85

8501.10, 8504.10, 8504.40, 8504.50, 8505.11 8505.20, 8508.60, 8518.30, 8518.50, 8526.10 8526.92, 8528.41, 8528.72, 8530.10, 8530.80, 8532.22, 8534.00 8535.90, 8539.21, 8539.31, 8540.20, 8540.40, 8540.60 8540.72, 8540.89, 8542.31 8543.30 8504.21

A regional value content of not less than 40 percent; or A change to subheading 8504.21 from any other subheading except from subheadings 8504.22 or 8504.23 A regional value content of not less than 40 percent; or A change to subheading 8504.22 from any other subheading except from subheadings 8504.21 or 8504.23 A regional value content of not less than 40 percent; or A change to subheading 8504.23 from any other subheading except from subheadings 8504.21 or 8504.22 A regional value content of not less than 40 percent; or A change to subheading 3501.90 from any other subheading except from subheadings 8504.32 through 8504.34 A regional value content of not less than 40 percent; or A change to subheadings 8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40, 8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10, 34

8504.22

8504.23

8504.31

8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40,

P.U. (A) 277 (1) Chapter / Heading / Subheading 8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 8507.10, 8507.80 8511.10 8512.40 8523.21 8523.80 (2) Description / Origin Criteria

8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 from any other subheading; or A Regional Value Content of not less than 35 percent provided that there is a change to subheadings 8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40, 8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 from any other subheading

A regional value content of not less than 40 percent A regional value content of not less than 40 percent; or A change to subheadings 8523.21 8523.80 from any other heading; or recording sound or other similarly recorded phenomena onto blank or unrecorded media of subheadings 8523.21 8523.80 shall confer origin whether or not there has been a change in tariff classification Wholly obtained or produced in the exporting Member State Vehicles, other than railway or tramway rolling-stock, and parts thereof and accessories thereof. A regional value content of not less than 40 percent

8548.10 Chapter 87 8701.20, 8702.10 8708.10, 8708.29 8709.11, 8710.00 8711.90, 8714.11 8714.99, 8716.10 8716.40 8708.21

A regional value content of not less than 40 percent; or A change to subheading 8708.21 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. A regional value content of not less than 40 percent; or A 35

Chapter 90 9002.11 9003.19,

P.U. (A) 277 (1) Chapter / Heading / Subheading 9005.10, 9005.80, 9008.10 9008.40, 9010.10 9010.60, 9011.10 9011.80, 9012.10, 9014.80, 9022.12 9022.30, 9024.10, 9024.80, 9025.11 9025.80, 9028.10 9028.30, 9029.10, 9029.20, 9030.10 9030.89, 9031.10 9031.80, 9032.10 9032.89 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80 (2) Description / Origin Criteria

change to subheadings 9002.11 9003.19, 9005.10, 9005.80, 9008.10 9008.40, 9010.10 9010.60, 9011.10 9011.80, 9012.10, 9014.80, 9022.12 9022.30, 9024.10, 9024.80, 9025.11 9025.80, 9028.10 9028.30, 9029.10, 9029.20, 9030.10 9030.89, 9031.10 9031.80, 9032.10 9032.89 from any other subheading

A regional value content of not less than 40 percent; or A change to subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80 from any other heading; or A Regional value content of not less than 35 percent provided that there is a change to subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80 from any other subheading A regional value content of not less than 40 percent; or A change to subheadings 9018.11 9019.20 from any other heading; or no change in tariff subheading is required provided the machines, instruments and apparatus are manufactured from parts solely for the machines, instruments or apparatus of the same subheading A regional value content of not less than 40 percent; or A change to subheadings 9026.10 9026.80 from any other heading; or A change to subheadings 9026.10 9026.80 from any other subheading provided that the regional value content of not less than 35 percent Clocks and watches and parts thereof. A regional value content of not less than 40 percent; or A change to subheadings 9111.10 9111.80 from any other subheading Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. A regional value content of not less than 40 percent; or A change to subheadings 9401.10 9403.90, 9405.20 36

9018.11 9019.20

9026.10 9026.80

Chapter 91 9111.10 9111.80

Chapter 94

9401.10 9403.90, 9405.20 9405.60,

P.U. (A) 277 (1) Chapter / Heading / Subheading 9406.00 Chapter 96 9607.11, 9607.19, 9608.10 9609.90, 9613.10 9613.80 (2) Description / Origin Criteria

9405.60, 9406.00 from any other subheading Miscellaneous manufactured articles. A regional value content of not less than 40 percent; or A change to subheadings 9607.11, 9607.19, 9608.10 9609.90, 9613.10 9613.80 from any other subheading

IMPLEMENTING GUIDELINES FOR PARTIAL CUMULATION UNDER ARTICLE 30 (2) ON ASEAN CUMULATIVE RULES OF ORIGIN For the purposes of implementing paragraph 2 of Article 30 of this Agreement: (a) a good shall be deemed to be eligible for partial cumulation, if at least twenty percent (20%) of the Regional Value Content (RVC) of the good is originating in the Member State where working or processing of the good has taken place; RVC of the good specified in paragraph (a) shall be calculated in accordance with the formula provided in Article 29 of this Agreement; a good exported under this arrangement shall not be eligible for tariff preference accorded by the importing Member State under this Agreement; a good exported under this arrangement shall be accompanied by a valid Certificate of Origin (Form D) duly and prominently marked Partial Cumulation; the relevant sections of the A n n e x 8 (Operational Certification Procedures), including Rule 18 (retroactive check) and 19 (verification visit), shall be applicable to Certificate(s) of Origin (Form D) issued for partial cumulation purposes.

(b) (c)

(d)

(e)

ATTACHMENT 1 SUBSTANTIAL TRANSFORMATION CRITERION FOR TEXTILES AND TEXTILE PRODUCTS 1. Textile material or article shall be deemed to be originating in a Member State, when it has undergone, prior to the importation to another Member State, any of the following:
37

P.U. (A) 277

i. Petrochemicals which have undergone the process of polymerization or polycondensation or any chemicals or physical processes to form a polymer; ii. Polymer which has undergone the process of melt spinning or extrusion to form a synthetic fiber; iii. Spinning fiber into yarn; iv. Weaving, knitting or otherwise forming fabric; v. Cutting fabric into parts and the assembly of those parts into a completed article; vi. Dyeing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the dyed good directly; vii. Printing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the printed good directly usable; viii. Impregnation or coating when such treatment leads to the manufacture of a new product falling within certain headings of customs tariffs; ix. Embroidery which represents at least five percent of the total area of the embroidered good. 2. Notwithstanding any provisions in Chapter 3 of this Agreement, an article or material shall not be considered to be originating in the territory of a Member State by virtue of merely having undergone any of the following: i. Simple combining operations, labeling, pressing, cleaning or dry cleaningorpackaging operations, orany combination thereof;

ii. Cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use; iii. Trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets; iv. One or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or v. Dyeing or printing of fabrics or yarns.
38

P.U. (A) 277

3. The following items made of non-originating textile materials shall be considered as originating good if it has undergone the processes identified in paragraph 1 but not merely performing the processes identified in paragraph 2: i. Handkerchiefs;

ii. Shawls, scarves, veils, and the like; iii. Travelling rugs and blankets; iv. Bed linen, pillow cases, table linen, toilet line and kitchen linen; v. Sacks and bags, of a kind used for packing of goods; vi. Tarpaulins, awnings and sunblinds; vii. Floor cloths, and dish cloths and other similar articles simply made up. 4. Notwithstanding the above paragraph, non-originating textile material covered in the list stated below shall be deemed to be originating in a Members State if it satisfies the working or processing set out therein.

A.

Fibres and yarns Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status: Manufacture through process of fibre-making (polymerisation, polycondensation and extrusion) spinning, twisting, texturizing or braiding from a blend or any of following: o o o o o o Silk Wool, fine/coarse animal hair Cotton fibres Vegetable textile fibres Synthetic or artificial filaments/man-made filaments Synthetic or artificial staple fibres/man-made staple fibres

39

P.U. (A) 277 HS 2007 SubHeading heading 50.04 50.05 5004.00 5005.00

Product Description Silk yarn (other than yarn spun from silk waste) not put for retail sale. Yarn spun from silk waste, not put up for retail sale. Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). - Carded wool - Wool tops and other combed wool: - - Combed wool in fragments - - Other - Fine animal hair, carded or combed: - - Of Kashmir (cashmere) goats - - Other - Coarse animal hair, carded or combed - Yarn of carded wool, not put up for retail sale. - - Containing 85% or more by weight of wool - - Containing less than 85% by weight of wool - Yarn of combed wool, not put up for retail sale - - Containing 85% or more by weight of wool - - Containing less than 85% by weight of wool

50.06

5006.00

51.05 5105.10 5105.21 5105.29 5105.31 5105.39 5105.40 51.06 5106.10 5106.20 51.07 5107.10 5107.20

51.08 5108.10 5108.20 51.09 5109.10 5109.90 51.10

Yarn of fine animal hair (carded or combed), not put up for retail sale. - Carded - Combed Yarn of wool or of fine animal hair, put up for retail sale. - Containing 85% or more by weight of wool or of fine animal hair - Other Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

40

P.U. (A) 277 HS 2007 SubHeading heading 52.04

Product Description Cotton sewing thread, whether or not put up for retail sale. - Not put up for retail sale: - - Containing 85% or more by weight of cotton - - Other - Put up for retail sale Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. - Single yarn, of uncombed fibres: - - Measuring 714.29 decitex or more (not exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - - Measuring less than 125 decitex (exceeding 80 metric number) - Single yarn, of combed fibres: - - Measuring 714.29 decitex or more (not exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) - - Measuring less than 83.33 decitex (exceeding 120 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: - - Measuring p e r s i n g l e y a r n 714.29 decitex or more (not exceeding 14 metric number p e r s i n g l e yarn) 41

5204.11 5204.19 5204.20 52.05

5205.11 5205.12 5205.13 5205.14 5205.15 5205.21 5205.22 5205.23 5205.24 5205.26 5205.27 5205.28 5205.31

P.U. (A) 277 HS 2007 SubHeading heading 5205.32

Product Description - - Measuring p e r s i n g l e y a r n less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number p e r s i n g l e y a r n ) - - Measuring p e r s i n g l e y a r n less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n ) - - Measuring p e r s i n g l e y a r n less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring p e r s i n g l e y a r n less than 125 decitex (exceeding 80 metric number p e r s i n g l e y a r n ) - Multiple (folded) or cabled yarn, of combed fibres: - - Measuring p e r s i n g l e y a r n 714.29 decitex or more (not exceeding 14 metric number p e r s i n g l e yarn) - - Measuring p e r s i n g l e y a r n less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number p e r s i n g l e y a r n ) - - Measuring p e r s i n g l e y a r n less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n ) - - Measuring p e r s i n g l e y a r n less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring p e r s i n g l e y a r n less than 125 decitex but not les s than 106.38 dec i tex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale. - Single yarn, of uncombed fibres: - - Measuring 714.29 decitex or more (not exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 42

5205.33

5205.34

5205.35 5205.41 5205.42

5205.43

5205.44

5205.46

5205.47

5205.48 52.06

5206.11 5206.12

P.U. (A) 277 HS 2007 SubHeading heading

Product Description 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - Measuring less than 125 decitex (exceeding 80 metric number) Single yarn, of combed fibres: - Measuring 714.29 decitex or more (not exceeding 14 metric number) - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - Measuring less than 125 decitex (exceeding 80 metric number) Multiple (folded) or cabled yarn, of uncombed fibres: - Measuring p e r s i n g l e y a r n 714.29 decitex or more (not exceeding 14 metric number p e r s i n g l e yarn) - Measuring p e r s i n g l e y a r n less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number p e r s i n g l e y a r n ) - Measuring p e r s i n g l e y a r n less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n ) - Measuring p e r s i n g l e y a r n less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - Measuring p e r s i n g l e y a r n less than 125 decitex (exceeding 80 metric number p e r s i n g l e y a r n ) Multiple (folded) or cabled yarn, of combed fibres: - Measuring p e r s i n g l e y a r n 714.29 decitex or more (not exceeding 14 metric number p e r s i n g l e yarn) - Measuring p e r s i n g l e y a r n less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number p e r s i n g l e y a r n ) 43

5206.13 5206.14 5206.15 5206.21 5206.22 5206.23 5206.24 5206.25 5206.31 5206.32

5206.33

5206.34

5206.35 5206.41 5206.42

P.U. (A) 277 HS 2007 SubHeading heading 5206.43

Product Description - - Measuring p e r s i n g l e y a r n less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n ) - - Measuring p e r s i n g l e y a r n less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring p e r s i n g l e y a r n less than 125 decitex (exceeding 80 metric number p e r s i n g l e y a r n ) Cotton yarn (other than sewing thread) put up for retail sale. - Containing 85% or more by weight of cotton - Other Flax yarn. - Single - Multiple (folded) or cabled Yarn of jute or of other textile bast fibres of heading 53.03. Single Multiple (folded) or cabled Yarn of other vegetable textile fibres; paper yarn. - True hemp yarn - Other Sewing thread of man-made filaments, whether or not put up for retail sale. - Of synthetic filaments - Of artificial filaments Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. - High tenacity yarn of nylon or other polyamides: - - Of aramids - - Other - High tenacity yarn of polyesters - Textured yarn: - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex - - Of nylon or other polyamides, measuring per single 44

5206.44

5206.45 52.07 5207.10 5207.90 53.06 5306.10 5306.20 53.07 5307.10 5307.20 53.08 5308.20 5308.90 54.01 5401.10 5401.20 54.02

5402.11 5402.19 5402.20

5402.31 5402.32

P.U. (A) 277 HS 2007 SubHeading heading

Product Description yarn more than 50 tex - Of polyesters - Of polypropylene - Other Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: - Elastomeric - Other, of nylon or other polyamides - Other, of polyesters, partially oriented - Other, of polyesters - Other, of polypropylene - Other Other yarn, single, with a twist exceeding 50 turns per metre: - Of nylon or other polyamides - Of polyesters - Other Other yarn, multiple (folded) or cabled: - Of nylon or other polyamides - Of polyesters - Other

5402.33 5402.34 5402.39 5402.44 5402.45 5402.46 5402.47 5402.48 5402.49 5402.51 5402.52 5402.59 5402.61 5402.62 5402.69 54.03 5403.10 5403.31 5403.32 5403.33 5403.39 5403.41 5403.42 5403.49 54.04

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. - High tenacity yarn of viscose rayon - Other yarn, single: - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre - - Of viscose rayon, with a twist exceeding 120 turns per metre - - Of cellulose acetate - - Other - Other yarn, multiple (folded) or cabled: - - Of viscose rayon - - Of cellulose acetate - - Other Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. - Monofilament: - - Elastomeric 45

5404.11

P.U. (A) 277 HS 2007 SubHeading heading 5404.12 5404.19 5404.90 54.05 5405.00

Product Description - - Other, of polypropylene - - Other - Other Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. Man-made filament yarn (other than sewing thread), put up for retail sale. Synthetic filament tow. Of nylon or other polyamides Of polyesters Acrylic or modacrylic Of polypropylene Other Artificial filament tow. Synthetic staple fibres, not carded, combed or otherwise processed for spinning. - Of nylon or other polyamides: - - Of aramids - - Other - Of polyesters - Acrylic or modacrylic - Of polypropylene - Other Artificial staple fibres, not carded, combed or otherwise processed for spinning. - Of viscose rayon - Other Waste (including noils, yarn waste and garnetted stock) of man-made fibres. - Of synthetic fibres - Of artificial fibres Synthetic staple fibres, carded, combed or otherwise processed for spinning. - Of nylon or other polyamides 46

54.06

5406.00

55.01 5501.10 5501.20 5501.30 5501.40 5501.90 55.02 55.03 5502.00 -

5503.11 5503.19 5503.20 5503.30 5503.40 5503.90 55.04 5504.10 5504.90 55.05 5505.10 5505.20 55.06 5506.10

P.U. (A) 277 HS 2007 SubHeading heading 5506.20 5506.30 5506.90 55.07 5507.00

Product Description - Of polyesters - Acrylic or modacrylic - Other Artificial staple fibres, carded, combed or otherwise processed for spinning. Sewing thread of man-made staple fibres, whether or not put up for retail sale. - Of synthetic staple fibres - Of artificial staple fibres Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. - Containing 85% or more by weight of staple fibres of nylon or other polyamides: - - Single yarn - - Multiple (folded) or cabled yarn - Containing 85% or more by weight of polyester staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Containing 85% or more by weight of acrylic or modacrylic staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, containing 85% or more by weight of synthetic staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, of polyester staple fibres: - - Mixed mainly or solely with artificial staple fibres - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other - Other yarn, of acrylic or modacrylic staple fibres: - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other - Other yarn: - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other

55.08 5508.10 5508.20 55.09

5509.11 5509.12 5509.21 5509.22 5509.31 5509.32 5509.41 5509.42 5509.51 5509.52 5509.53 5509.59 5509.61 5509.62 5509.69 5509.91 5509.92 5509.99

47

P.U. (A) 277 HS 2007 SubHeading heading 55.10

Product Description Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. - Containing 85% or more by weight of artificial staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, mixed mainly or solely with wool or fine animal hair - Other yarn, mixed mainly or solely with cotton - Other yarn Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. - Of synthetic staple fibres, containing 85% or more by weight of such fibres - Of synthetic staple fibres, containing less than 85% by weight of such fibres - Of artificial staple fibres

5510.11 5510.12 5510.20 5510.30 5510.90 55.11 5511.10 5511.20 5511.30

B.

Fabric/Carpets and Other Textile Floor Coverings; Special Yarns, Twine, Cordage and Ropes and Cables and Articles thereof Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status: Manufacture from: o o o o Polymer (non-woven) Fibres (non-woven) Yarns (fabrics) Raw or Unbleached Fabrics (finished fabrics)

through substantial transformation process of either: o o o o needle punching / spin bonding / chemical bonding weaving or knitting; crocheting or wadding or tufting; or dyeing or printing and finishing; or impregnation, coating, covering or lamination.

48

P.U. (A) 277 HS 2007 Heading Subheading 30.06 3006.10 Product Description

50.07 5007.10 5007.20 5007.90 51.11

Pharmaceutical goods specified in Note 4 to this Chapter. - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: Woven fabrics of silk or of silk waste. Fabrics of noil silk Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk Other fabrics Woven fabrics of carded wool or of carded fine animal hair. - Containing 85% or more by weight of wool or of fine animal hair: - - Of a weight not exceeding 300 g/m2 - - Other - Other, mixed mainly or solely with man-made filaments - Other, mixed mainly or solely with man-made staple fibres - Other Woven fabrics of combed wool or of combed fine animal hair. - Containing 85% or more by weight of wool or of fine animal hair: - - Of a weight not exceeding 200 g/m2 - - Other - Other, mixed mainly or solely with man-made filaments - Other, mixed mainly or solely with man-made staple fibres - Other Woven fabrics of coarse animal hair or of horsehair. Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2. - Unbleached: - - Plain weave, weighing not more than 100 g/m2 - - Plain weave, weighing more than 100 g/m2 - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Bleached: - - Plain weave, weighing not more than 100 g/m2 Plain weave, weighing more than 100 g/m2 49

5111.11 5111.19 5111.20 5111.30 5111.90 51.12

5112.11 5112.19 5112.20 5112.30 5112.90 51.13 52.08 5208.11 5208.12 5208.13 5208.19 5208.21 5208.22 5113.00

P.U. (A) 277 HS 2007 Heading Subheading 5208.29 5208.31 5208.32 5208.33 5208.39 5208.41 5208.42 5208.43 5208.49 5208.51 5208.52 5208.59 52.09 Product Description

- Other fabrics Dyed: - Plain weave, weighing not more than 100 g/m2 - Plain weave, weighing more than 100 g/m2 - 3-thread or 4-thread twill, including cross twill - Other fabrics Of yarns of different colours: - Plain weave, weighing not more than 100 g/m2 - Plain weave, weighing more than 100 g/m2 - 3-thread or 4-thread twill, including cross twill - Other fabrics Printed: - Plain weave, weighing not more than 100 g/m2 - Plain weave, weighing more than 100 g/m2 - Other fabrics

5209.11 5209.12 5209.19 5209.21 5209.22 5209.29 5209.31 5209.32 5209.39 5209.41 5209.42 5209.43 5209.49 5209.51 5209.52 5209.59 52.10

Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2. - Unbleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Bleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Dyed: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics Of yarns of different colours: - - Plain weave - - Denim - - Other fabrics of 3-thread or 4-thread twill, including cross twill - - Other fabrics - Printed: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with manmade fibres, weighing not more than 200 g/m2. - Unbleached: - - Plain weave - - Other fabrics - Bleached: - - Plain weave 50

5210.11 5210.19 5210.21

P.U. (A) 277 HS 2007 Heading Subheading 5210.29 5210.31 5210.32 5210.39 5210.41 5210.49 5210.51 5210.59 52.11 Product Description

- Other fabrics Dyed: - Plain weave - 3-thread or 4-thread twill, including cross twill - Other fabrics Of yarns of different colours: - Plain weave - Other fabrics Printed: - Plain weave - Other fabrics

5211.11 5211.12 5211.19 5211.20 5211.31 5211.32 5211.39 5211.41 5211.42 5211.43 5211.49 5211.51 5211.52 5211.59 52.12 5212.11 5212.12 5212.13 5212.14 5212.15 5212.21 5212.22 5212.23 5212.24 5212.25

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with manmade fibres, weighing more than 200 g/m2. - Unbleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - Other fabrics Bleached Dyed: - Plain weave - 3-thread or 4-thread twill, including cross twill - Other fabrics Of yarns of different colours: - Plain weave - Denim - Other fabrics of 3-thread or 4-thread twill, including cross twill - Other fabrics Printed: - Plain weave - 3-thread or 4-thread twill, including cross twill - Other fabrics

Other woven fabrics of cotton. - Weighing n o t more than 200 g/m2: - - Unbleached - - Bleached - - Dyed - - Of yarns of different colours - - Printed - Weighing more than 200 g/m2: - - Unbleached - - Bleached - - Dyed - - Of yarns of different colours - - Printed 51

P.U. (A) 277 HS 2007 Heading Subheading 53.09 5309.11 5309.19 5309.21 5309.29 53.10 5310.10 5310.90 53.11 54.07 5407.10 5407.20 5407.30 5407.41 5407.42 5407.43 5407.44 5407.51 5407.52 5407.53 5407.54 5407.61 5407.69 5407.71 5407.72 5407.73 5407.74 5311.00 Product Description

Woven fabrics of flax. - Containing 85% or more by weight of flax: - - Unbleached or bleached - - Other - Containing less than 85% by weight of flax: - - Unbleached or bleached - - Other Woven fabrics of jute or of other textile bast fibres of heading 53.03. - Unbleached - Other Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters: - Woven fabrics obtained from strip or the like - Fabrics specified in Note 9 to Section XI - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: - - Unbleached or bleached: - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of textured polyester filaments: - - Unbleached or bleached: - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of polyester filaments: - - Containing 85% or more by weight of non-textured polyester filaments - - Other - Other woven fabrics, containing 85% or more by weight of synthetic filaments: - - Unbleached or bleached: - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: 52

P.U. (A) 277 HS 2007 Heading Subheading 5407.81 5407.82 5407.83 5407.84 5407.91 5407.92 5407.93 5407.94 54.08 Product Description

- Unbleached or bleached: - Dyed - Of yarns of different colours - Printed Other woven fabrics: - Unbleached or bleached: - Dyed - Of yarns of different colours - Printed

5408.10

5408.21 5408.22 5408.23 5408.24 5408.31 5408.32 5408.33 5408.34 55.12

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. - Woven fabrics obtained from high tenacity yarn of viscose rayon: - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: - - Unbleached or bleached: - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics: - - Unbleached or bleached: - - Dyed - - Of yarns of different colours - - Printed Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. - Containing 85% or more by weight of polyester staple fibres: - - Unbleached or bleached: - - Other - Containing 85% or more by weight of acrylic or modacrylic staple fibres: - - Unbleached or bleached: - - Other - Other: - - Unbleached or bleached: - - Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. - Unbleached or bleached: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 53

5512.11 5512.19 5512.21 5512.29 5512.91 5512.91 55.13

5513.11 5513.12

P.U. (A) 277 HS 2007 Heading Subheading 5513.13 5513.19 5513.21 5513.23 5513.29 5513.31 5513.39 5513.41 5513.49 55.14 Product Description

- Other woven fabrics of polyester staple fibres - Other woven fabrics Dyed: - Of polyester staple fibres, plain weave - Other woven fabrics of polyester staple fibres - Other woven fabrics Of yarns of different colours: - Of polyester staple fibres, plain weave - Other woven fabrics Printed: - Of polyester staple fibres, plain weave - Other woven fabrics

5514.11 5514.12 5514.19 5514.21 5514.22 5514.23 5514.29 5514.30 5514.41 5514.42 5514.43 5514.49 55.15 5515.11 5515.12 5515.13 5515.19 5515.21 5515.22 5515.29 5515.91 5515.99

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. - Unbleached or bleached: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics - Dyed: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Of yarns of different colours - Printed: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics Other woven fabrics of synthetic staple fibres. - Of polyester staple fibres: - - Mixed mainly or solely with viscose rayon staple fibres - - Mixed mainly or solely with man-made filaments - - Mixed mainly or solely with wool or fine animal hair - - Other - Of acrylic or modacrylic staple fibres: - - Mixed mainly or solely with man-made filaments - - Mixed mainly or solely with wool or fine animal hair - - Other - Other woven fabrics: - - Mixed mainly or solely with man-made filaments - - Other 54

P.U. (A) 277 HS 2007 Heading Subheading 55.16 5516.11 5516.12 5516.13 5516.14 Product Description

5516.21 5516.22 5516.23 5516.24

5516.31 5516.32 5516.33 5516.34 5516.41 5516.42 5516.43 5516.44 5516.91 5516.92 5516.93 5516.94 56.01 5601.10 5601.21 5601.22 5601.29 5601.30

Woven fabrics of artificial staple fibres. Containing 85% or more by weight of artificial staple fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding - Wadding; other articles of wadding: - - Of cotton - - Of man-made fibres: - - Other - Textile flock and dust and mill neps: Felt, whether or not impregnated, coated, covered or laminated - Needleloom felt and stitch-bonded fibre fabrics - Other felt, not impregnated, coated, covered or laminated: 55

56.02 5602.10

P.U. (A) 277 HS 2007 Heading Subheading 5602.21 5602.29 5602.90 56.03 5603.11 5603.12 5603.13 5603.14 5603.91 5603.92 5603.93 5603.94 56.04 Product Description

- Of wool or fine animal hair - Of other textile materials Other

Nonwovens, whether or not impregnated, coated, covered or laminated. - Of man-made filaments: - - Weighing not more than 25 g/m2 - - Weighing more than 25 g/m2 but not more than 70 g/m2 - - Weighing more than 70 g/m2 but not more than 150 g/m2 - - Weighing more than 150 g/m2 - Other: - - Weighing not more than 25 g/m2 - - Weighing more than 25 g/m2 but not more than 70 g/m2 - - Weighing more than 70 g/m2 but not more than 150 g/m2 - - Weighing more than 150 g/m2 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. - Rubber thread and cord, textile covered - Other Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. - Of sisal or other textile fibres of the genus Agave: - - Binder or baler twine - - Other - Of polyethylene or polypropylene: - - Binder or baler twine - - Other - Of other synthetic fibres: 56

5604.10 5604.90 56.05 5605.00

56.06

5606.00

56.07

5607.21 5607.29 5607.41 5607.49 5607.50

P.U. (A) 277 HS 2007 Heading Subheading 5607.90 56.08 Other: Product Description

5608.11 5608.19 5608.90 56.09 5609.00

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. - Of man-made textile materials: - - Made up fishing nets - - Other: - Other Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. Carpets and other textile floor coverings, knotted, whether or not made up. - Of wool or fine animal hair - Of other textile materials: Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem, Schumacks, Karamanie and similar handwoven rugs. - Kelem, Schumacks, Karamanie and similar handwoven rugs - Floor coverings of coconut fibres (coir) - Other, of pile construction, not made up: - - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials: - Other, of pile construction, made up: - - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials: - Other, not of pile construction, not made up: - Other, not of pile construction, made up: - - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials: Carpets and other textile floor coverings, tufted, whether or not made up. - Of wool or fine animal hair - Of nylon or other polyamides - Of other man-made textile materials - Of other textile materials: Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 57

57.01 5701.10 5701.90 57.02

5702.10 5702.20 5702.31 5702.32 5702.39 5702.41 5702.42 5702.49 5702.50 5702.91 5702.92 5702.99 57.03 5703.10 5703.20 5703.30 5703.90 57.04

P.U. (A) 277 HS 2007 Heading Subheading 5704.10 5704.90 57.05 5705.00 Product Description

Tiles, having a maximum surface area of 0.3 m2 Other

Other carpets and other textile floor coverings, whether or not made up. Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. - Of wool or fine animal hair - Of cotton: - - Uncut weft pile fabrics - - Cut corduroy - - Other weft pile fabrics - - Warp pile fabrics, pingl (uncut) - - Warp pile fabrics, cut - - Chenille fabrics - Of man-made fibres: - - Uncut weft pile fabrics - - Cut corduroy - - Other weft pile fabrics - - Warp pile fabrics, pingl (uncut) - - Warp pile fabrics, cut - - Chenille fabrics - Of other textile materials: Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. - Terry towelling and similar woven terry fabrics, of cotton: - - Unbleached - - Other - Terry towelling and similar woven terry fabrics, of other textile materials - Tufted textile fabrics Gauze, other than narrow fabrics of heading 58.06. Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. - Tulles and other net fabrics: - Mechanically made lace: - - Of man-made fibres - - Of other textile materials - Hand-made lace 58

58.01 5801.10 5801.21 5801.22 5801.23 5801.24 5801.25 5801.26 5801.31 5801.32 5801.33 5801.34 5801.35 5801.36 5801.90 58.02

5802.11 5802.19 5802.20 5802.30 58.03 58.04 5803.00

5804.10 5804.21 5804.29 5804.30

P.U. (A) 277 HS 2007 Heading Subheading 58.05 5805.00 Product Description

Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics: - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread - Other woven fabrics: - - Of cotton: - - Of man-made fibres: - - Of other textile materials: - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. - Woven - Other Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. - Braids in the piece: - Other Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. Embroidery in the piece, in strips or in motifs. - Embroidery without visible ground - Other embroidery: - - Of cotton - - Of man-made fibres - - Of other textile materials Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.

58.06

5806.10 5806.20 5806.31 5806.32 5806.39 5806.40 58.07 5807.10 5807.90 58.08 5808.10 5808.90 58.09 5809.00

58.10 5810.10 5810.91 5810.92 5810.99 58.11 5811.00

59

P.U. (A) 277 HS 2007 Heading Subheading 59.01 Product Description

5901.10 5901.90 5902.10 5902.20 5902.90 59.03 5903.10 5903.20 5903.90 59.04 5904.10 5904.90 59.05 59.06 5906.10 5906.91 5906.99 59.07 5907.00 5905.00

59.02

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like - Other: Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. - Of nylon or other polyamides: - Of polyesters: - Other Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02. - With poly(vinyl chloride) - With polyurethane - Other: Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. - Linoleum - Other Textile wall coverings. Rubberised textile fabrics, other than those of heading 59.02. - Adhesive tape of a width not exceeding 20 cm - Other: - - Knitted or crocheted - - Other: Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.

59.08

5908.00

60

P.U. (A) 277 HS 2007 Heading Subheading 59.09 5909.00 Product Description

Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. Textile products and articles, for technical uses, specified in Note 7 to this Chapter.

59.10

5910.00

59.11 5911.10

5911.20

5911.31 5911.32 5911.40 5911.90 60.01 6001.10 6001.21 6001.22 6001.29 6001.91 6001.92 6001.99 60.02

Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) Bolting cloth, whether or not made up Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): - Weighing less than 650 g/m2 - Weighing 650 g/m2 or more Straining cloth of a kind used in oil presses or the like, including that of human hair Other:

Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted. - Long pile fabrics: - Looped pile fabrics: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of man-made fibres - - Of other textile materials Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread - Other 61

6002.40 6002.90

P.U. (A) 277 HS 2007 Heading Subheading 60.03 6003.10 6003.20 6003.30 6003.40 6003.90 60.04 Product Description

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02. - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of artificial fibres - Other Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread - Other Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04. - Of cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of synthetic fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of artificial fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other Other knitted or crocheted fabrics. - Of wool or fine animal hair - Of cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of synthetic fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of artificial fibres: 62

6004.10 6004.90 60.05

6005.21 6005.22 6005.23 6005.24 6005.31 6005.32 6005.33 6005.34 6005.41 6005.42 6005.43 6005.44 6005.90 60.06 6006.10 6006.21 6006.22 6006.23 6006.24 6006.31 6006.32 6006.33 6006.34

P.U. (A) 277 HS 2007 Heading Subheading 6006.41 6006.42 6006.43 6006.44 6006.90 Product Description

- Unbleached or bleached - Dyed - Of yarns of different colours - Printed Other

C.

Article of Apparel and Clothing Accessories and Other Made Up Textile Articles Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status: Manufacture through the processes of cutting and assembly of parts into a complete article (for apparel and tents) and incorporating embroidery or embellishment or printing (for made- up articles) from: o raw or unbleached fabric o finished fabric

HS 2007 Heading Subheading 30.05

Product Description

3005.90 30.06 3006.10

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. - Other: Pharmaceutical goods specified in Note 4 to this Chapter. - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: Other plates, sheets, film, foil and strip, of plastics. - Cellular: 63

39.21

P.U. (A) 277 HS 2007 Heading Subheading 3921.12 ex.3921.12 3921.13 ex.3921.13 3921.90 ex.3921.90 42.02

Product Description

- - Of polymers of vinyl chloride (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) - - Of polyurethanes (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) - Other: (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) Trunks, suit-cases, vanity-cases, executive- cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map- cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powderboxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. - Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels and similar containers: - - With outer surface of plastics or of textile materials: - Handbags, whether or not with shoulder strap, including those without handle: - - With outer surface of plastic sheeting or of textile materials - Articles of a kind normally carried in the pocket or in the handbag: - - With outer surface of plastic sheeting or of textile materials - Other: - - With outer surface of plastic sheeting or of textile materials Mens or boys overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 61.03. - Of cotton - Of man-made fibres - Of other textile materials

4202.12 4202.22

4202.32 4202.92 61.01

6101.20 6101.30 6101.90

64

P.U. (A) 277 HS 2007 Heading Subheading 61.02

Product Description

6102.10 6102.20 6102.30 6102.90 61.03 6103.10 6103.22 6103.23 6103.29 6103.31 6103.32 6103.33 6103.39 6103.41 6103.42 6103.43 6103.49 61.04

Womens or girls overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 61.04. - Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. - Suits - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. - Suits: - - Of synthetic fibres - - Of other textile materials - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Dresses: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of artificial fibres - - Of other textile materials 65

6104.13 6104.19 6104.22 6104.23 6104.29 6104.31 6104.32 6104.33 6104.39 6104.41 6104.42 6104.43 6104.44 6104.49

P.U. (A) 277 HS 2007 Heading Subheading -

Product Description

6104.51 6104.52 6104.53 6104.59 6104.61 6104.62 6104.63 6104.69 61.05 6105.10 6105.20 6105.90 61.06 6106.10 6106.20 6106.90 61.07

Skirts and divided skirts: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Trousers, bib and brace overalls, breeches and shorts: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials

Mens or boys shirts, knitted or crocheted. - Of cotton - Of man-made fibres - Of other textile materials Womens or girls blouses, shirts and shirt- blouses, knitted or crocheted. - Of cotton - Of man-made fibres - Of other textile materials Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. - Underpants and briefs: - - Of cotton - - Of man-made fibres - - Of other textile materials - Nightshirts and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of other textile materials Womens or girls slips, petticoats, briefs, panties, nightdresses, pyjamas, ngligs, bathrobes, dressing gowns and similar articles, knitted or crocheted. - Slips and petticoats: - - Of man-made fibres - - Of other textile materials - Briefs and panties: - - Of cotton - - Of man-made fibres - - Of other textile materials - Nightdresses and pyjamas: 66

6107.11 6107.12 6107.19 6107.21 6107.22 6107.29 6107.91 6107.99 61.08

6108.11 6108.19 6108.21 6108.22 6108.29

P.U. (A) 277 HS 2007 Heading Subheading 6108.31 6108.32 6108.39 6108.91 6108.92 6108.99 61.09 6109.10 6109.90 61.10 6110.11 6110.12 6110.19 6110.20 6110.30 6110.90 61.11 6111.20 6111.30 6111.90 -

Product Description

- Of cotton - Of man-made fibres - Of other textile materials Other: - Of cotton - Of man-made fibres - Of other textile materials

T-shirts, singlets and other vests, knitted or crocheted. - Of cotton - Of other textile materials Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. - Of wool or fine animal hair: - - Of wool - - Of Kashmir (cashmere) goats - - Other - Of cotton - Of man-made fibres - Of other textile materials Babies garments and clothing accessories, knitted or crocheted. - Of cotton - Of synthetic fibres - Of other textile materials Track suits, ski suits and swimwear, knitted or crocheted. - Track suits: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ski suits - Mens or boys swimwear: - - Of synthetic fibres - - Of other textile materials - Womens or girls swimwear: - - Of synthetic fibres - - Of other textile materials Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. Other garments, knitted or crocheted. - Of cotton - Of man-made fibres - Of other textile materials

61.12

6112.11 6112.12 6112.19 6112.20 6112.31 6112.39 6112.41 6112.49 61.13 61.14 6113.00

6114.20 6114.30 6114.90

67

P.U. (A) 277 HS 2007 Heading Subheading 61.15

Product Description

6115.10 6115.21 6115.22 6115.29 6115.30 6115.94 6115.95 6115.96 6115.99 61.16 6116.10 6116.91 6116.92 6116.93 6116.99 61.17 6117.10 6117.80 6117.90 62.01

Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. - Graduated compression hosiery (for example, stockings for varicose veins) - Other panty hose and tights: - - Of synthetic fibres, measuring per single yarn less than 67 decitex - - Of synthetic fibres, measuring per single yarn 67 decitex or more - - Of other textile materials - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: - Other: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Gloves, mittens and mitts, knitted or crocheted. - Impregnated, coated or covered with plastics or rubber - Other: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. - Shawls, scarves, mufflers, mantillas, veils and the like: - Other accessories: - Parts Mens or boys overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, windjackets and similar articles, other than those of heading 62.03. - Overcoats, raincoats, car-coats, capes, cloaks and similar articles: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres 68

6201.11 6201.12 6201.13 6201.19 6201.91 6201.92 6201.93

P.U. (A) 277 HS 2007 Heading Subheading 6201.99 62.02

Product Description

- - Of other textile materials Womens or girls overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, windjackets and similar articles, other than those of heading 62.04. - Overcoats, raincoats, car-coats, capes, cloaks and similar articles: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). - Suits: - - Of wool or fine animal hair - - Of synthetic fibres - - Of other textile materials - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). - Suits: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ensembles: 69

6202.11 6202.12 6202.13 6202.19 6202.91 6202.92 6202.93 6202.99 62.03

6203.11 6203.12 6203.19 6203.22 6203.23 6203.29 6203.31 6203.32 6203.33 6203.39 6203.41 6203.42 6203.43 6203.49 62.04

6204.11 6204.12 6204.13 6204.19

P.U. (A) 277 HS 2007 Heading Subheading 6204.21 6204.22 6204.23 6204.29 6204.31 6204.32 6204.33 6204.39 6204.41 6204.42 6204.43 6204.44 6204.49 6204.51 6204.52 6204.53 6204.59 6204.61 6204.62 6204.63 6204.69 62.05 6205.20 6205.30 6205.90 6206.10 6206.20 6206.30 6206.40 6206.90 62.07 -

Product Description

- Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Jackets and blazers: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Dresses: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of artificial fibres - Of other textile materials Skirts and divided skirts: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials Trousers, bib and brace overalls, breeches and shorts: - Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of other textile materials

62.06

Mens or boys shirts. - Of cotton - Of man-made fibres - Of other textile materials Womens or girls blouses, shirts and shirt- blouses. - Of silk or silk waste - Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials Mens or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. - Underpants and briefs: - - Of cotton - - Of other textile materials - Nightshirts and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton 70

6207.11 6207.19 6207.21 6207.22 6207.29 6207.91

P.U. (A) 277 HS 2007 Heading Subheading 6207.99 62.08

Product Description

- - Of other textile materials Womens or girls singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, ngligs, bathrobes, dressing gowns and similar articles. - Slips and petticoats: - - Of man-made fibres - - Of other textile materials - Nightdresses and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of man-made fibres - - Of other textile materials Babies garments and clothing accessories. - Of cotton - Of synthetic fibres - Of other textile materials Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. - Of fabrics of heading 56.02 or 56.03: - Other garments, of the type described in subheadings 6201.11 to 6201.19: - Other garments, of the type described in subheadings 6202.11 to 6202.19: - Other mens or boys garments - Other womens or girls garments Track suits, ski suits and swimwear; other garments. - Swimwear: - - Mens or boys - - Womens or girls - Ski suits - Other garments, mens or boys: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other garments, womens or girls: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials

6208.11 6208.19 6208.21 6208.22 6208.29 6208.91 6208.92 6208.99 62.09 6209.20 6209.30 6209.90

62.10 6210.10 6210.20 6210.30 6210.40 6210.50 62.11 6211.11 6211.12 6211.20 6211.32 6211.33 6211.39 6211.41 6211.42 6211.43 6211.49

71

P.U. (A) 277 HS 2007 Heading Subheading 62.12 6212.10 6212.20 6212.30 6212.90 62.13 6213.20 6213.90 62.14 6214.10 6214.20 6214.30 6214.40 6214.90 6215.10 6215.20 6215.90 6216.00

Product Description

Brassires, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. - Brassires: - Girdles and panty-girdles: - Corselettes: - Other: Handkerchiefs. - Of cotton - Of other textile materials Shawls, scarves, mufflers, mantillas, veils and the like. - Of silk or silk waste - Of wool or fine animal hair - Of synthetic fibres - Of artificial fibres - Of other textile materials Ties, bow ties and cravats. - Of silk or silk waste - Of man-made fibres - Of other textile materials Gloves, mittens and mitts. Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12. - Accessories - Parts

62.15

62.16 62.17

6217.10 6217.90

63.01 6301.10 6301.20 6301.30 6301.40 6301.90 63.02 6302.10 6302.21 6302.22 6302.29

Blankets and travelling rugs. - Electric blankets - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair - Blankets (other than electric blankets) and travelling rugs, of cotton - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres - Other blankets and travelling rugs Bed linen, table linen, toilet linen and kitchen linen. - Bed linen, knitted or crocheted - Other bed linen, printed: - - Of cotton - - Of man-made fibres: - - Of other textile materials 72

P.U. (A) 277 HS 2007 Heading Subheading -

Product Description

6302.31 6302.32 6302.39 6302.40 6302.51 6302.53 6302.59 6302.60 6302.91 6302.93 6302.99 63.03 6303.12 6303.12 6303.91 6303.91 6303.99 63.04 6304.11 6304.19 6304.91 6304.92 6304.99 6304.99 63.05 6305.10 6305.20 6305.32 6305.33 6305.39 6305.90

Other bed linen: - Of cotton - Of man-made fibres: - Of other textile materials Table linen, knitted or crocheted Other table linen: - Of cotton - Of man-made fibres: - Of other textile materials Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton Other: - Of cotton - Of man-made fibres: - Of other textile materials

Curtains (including drapes) and interior blinds; curtain or bed valances. - Knitted or crocheted: - - Of synthetic fibres - - Of other textile materials - Other: - - Of cotton - - Of synthetic fibres - - Of other textile materials Other furnishing articles, excluding those of heading 94.04. - Bedspreads: - - Knitted or crocheted: - - Other: - Other: - - Knitted or crocheted: - - Not knitted or crocheted, of cotton - - Not knitted or crocheted, of synthetic fibres - - Not knitted or crocheted, of other textile materials Sacks and bags, of a kind used for the packing of goods. - Of jute or of other textile bast fibres of heading 53.03: - Of cotton - Of man-made textile materials: - - Flexible intermediate bulk containers: - - Other, of polyethylene or polypropylene strip or the like: - - Other: - Of other textile materials:

73

P.U. (A) 277 HS 2007 Heading Subheading 63.06

Product Description

6306.12 6306.19 6306.22 6306.29 6306.30 6306.40 6306.91 6306.99 63.07 6307.10 6307.20 6307.90 63.08 6308.00

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. - Tarpaulins, awnings and sunblinds: - - Of synthetic fibres - - Of other textile materials: - Tents: - - Of synthetic fibres - - Of other textile materials: - Sails - Pneumatic mattresses: - Other: - - Of cotton - - Of other textile materials: Other made up articles, including dress patterns. - Floor-cloths, dish-cloths, dusters and similar cleaning cloths: - Life-jackets and life-belts - Other: Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. Worn clothing and other worn articles. Other footwear. - With uppers of textile materials Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners: - Other: - - Of other materials: Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 74

63.09 64.05 64.06

6309.00 6405.20

6406.10 65.01 6406.99 6501.00

65.02

6502.00

65.04

6504.00

P.U. (A) 277 HS 2007 Heading Subheading 65.05

Product Description

6505.90 66.01 6601.10 6601.91 6601.99 70.19 7019.19 7019.19.10 7019.51 7019.52 7019.59 87.08 8707.21 88.04 8804.00

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. - Other Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas). - Garden or similar umbrellas - Other: - - Having a telescopic shaft - - Other Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). - Slivers, rovings, yarn and chopped strands: - - Other: - - - Yarn - Other woven fabrics: - - Of a width not exceeding 30 cm - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex - - Other Parts and accessories of the motor vehicles of headings 87.01 to 87.05. - Other parts and accessories of bodies (including cabs): - - Safety seat belts: Parachutes (including dirigible parachutes paragliders) and rotochutes; parts thereof accessories thereto. and and

91.13 9113.90 94.04

Watch straps, watch bands and watch bracelets, and parts thereof. - Other Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. - Other: (Pillows and cushions of cotton; quilts, eiderdowns; comforters and similar articles of textile materials)

9404.90 ex.9404.90

75

P.U. (A) 277 HS 2007 Heading Subheading

Product Description

95.03

9503.00

9503.00.22 96.12

Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Dolls: - - Parts and accessories: - - - Garments and garments accessories; footwear and headgear Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. - Ribbons: - - Of textile fabric

9612.10 9612.10.10

76

P.U. (A) 277

ANNEX 4 ITA Products in AHTN 2007 No. 1. 2. 3. 4. AHTN 2007 3818.00.00 7017.10.10 7020.00.20 8419.39.11 Description Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. - - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers - - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies - - - - Machinery for the treatment of material by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies - - - - Other - - Apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards or their components - - - Parts of apparatus for the application of dry film or liquid photo resist, photosensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components - - - Parts of apparatus for the application of dry film or liquid photo resist, photosensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components - - - Wet processing equipment, by projecting, dispersing or spraying, of chemical or electrochemical solutions for the application on printed circuit boards or printed wiring boards substrates; apparatus for the spot application of liquids, soldering pastes, solder ball, adhesives or sealant to printed circuit boards or printed wiring boards or their components; apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies
77

5.

8419.89.13

6. 7.

8419.89.19 8420.10.10

8.

8420.91.10

9.

8420.99.10

10.

8424.89.40

11.

8428.20.20

P.U. (A) 277

No. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29.

AHTN 2007 8428.33.20 8428.39.30 8428.90.20 8431.39.40 8443.19.00 8443.31.10 8443.31.20 8443.31.30 8443.31.90 8443.32.10 8443.32.20 8443.32.30 8443.32.40 8443.32.50 8443.32.90 8443.39.11 8443.39.19 8443.39.20
-

Description Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies - Of automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies Other - Printer-copiers, printing by the ink-jet process - Printer-copiers, printing by the laser process - Combination printer-copier-facsimile machines - Other - Dot matrix printers - Ink-jet printers - Laser printers - Facsimile machines - Of screen printing machinery for the manufacture of printed circuit boards or printed wiring boards - Other - - Colour - - Other - Electrostatic photocopying apparatus, operating by reproducing the original image via an intermediate onto the copy (indirect process), operating by converting the original document into digital code - Other photocopying apparatus incorporating an optical system - Of screen printing machinery for the manufacture of printed circuit boards or printed wiring boards - Ink-filled printer cartridges - Paper feeders and sorters - Other Machine tools, numerically controlled, for working any material by removal of material, by plasma arc processes, for the manufacture of printed circuit boards or printed wiring boards Wet processing equipment for the application by immersion of electrochemical solutions, whether or not for the purpose of removing material on printed circuit boards or printed wiring boards - Machine tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74
78

30. 31. 32. 33. 34. 35.

8443.39.30 8443.99.10 8443.99.20 8443.99.30 8443.99.90 8456.90.10

36.

8456.90.20

37.

8460.31.10

P.U. (A) 277

No.

AHTN 2007

Description kW For scoring printed circuit boards or printed wiring boards or printed circuit boards or printed wiring boards substrates, electrically operated - - For routing printed circuit boards or printed wiring boards or printed circuit boards or printed wiring boards substrates, accepting router bits with a shank diameter not exceeding 3.175 mm, for scoring printed circuit boards or printed wiring boards or printed circuit boards or printed wiring boards substrates - - Drilling machines for the manufacture of printed circuit boards or printed wiring boards, with a spindle speed exceeding 50,000 rpm and accepting drill bits of a shank diameter not exceeding 3.175 mm - - Machines for deburring the surfaces of printed circuit boards or printed wiring boards during manufacturing; for scoring printed circuit boards or printed wiring boards or printed circuit boards or printed wiring boards substrates; laminating presses for the manufacture of printed circuit boards or printed wiring boards - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50 - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50 - For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50 - - For machines of subheading 8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50 - - For machines of subheading 8456.90.10, 8456.90.20 or 8460.31.10 - For machines of heading 84.62 or 84.63 Word-processing machines Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions - Incorporating a printing device - Other Other calculating machines Cash registers - Postage-franking machines - Accounting machines
-

38. 39.

8465.91.10 8465.92.10

40.

8465.95.10

41.

8465.99.50

42. 43. 44. 45. 46. 47. 48. 49.

8466.10.10 8466.20.10 8466.30.10 8466.92.10 8466.93.20 8466.94.00 8469.00.10 8470.10.00

50. 51. 52. 53. 54. 55.

8470.21.00 8470.29.00 8470.30.00 8470.50.00 8470.90.10 8470.90.20

79

P.U. (A) 277

No. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74.

AHTN 2007 8470.90.90 8471.30.10 8471.30.20 8471.30.90 8471.41.10 8471.41.90 8471.49.10 8471.49.90 8471.50.10 8471.50.90 8471.60.30 8471.60.40 8471.60.50 8471.60.90 8471.70.10 8471.70.20 8471.70.30 8471.70.40 8471.70.50
-

Description Other Handheld computers including palmtops and personal digital assistants (PDAs) Laptops including notebooks and subnotebooks Other - Personal computers excluding portable computers of subheading 8471.30 - Other - Personal computers excluding portable computers of subheading 8471.30 - Other Processing units for personal ( including portable) computers Other Computer keyboards X-Y coordinate input devices, including mouses, light pens, joysticks, track balls, and touch sensitive screens Plotters Other Floppy disk drives Hard disk drives Tape drives Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives Proprietary format storage devices including media therefor for automatic data processing machines, with or without removable media and whether magnetic, optical or other technology - Backup management systems - Other Control and adaptor units Sound cards or video cards Other Bar code readers Optical character readers, document or image scanners Other Automatic teller machines Printed circuit assemblies for word-processing Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 Other Assembled printed circuit boards Other - Parts, including printed circuit assemblies for automatic teller machines For non-electrically operated machines - Suitable for use with the machines of heading 84.71
80

75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91.

8471.70.91 8471.70.99 8471.80.10 8471.80.70 8471.80.90 8471.90.10 8471.90.20 8471.90.90 8472.90.10 8473.10.10 8473.21.00 8473.29.00 8473.30.10 8473.30.90 8473.40.11 8473.40.20 8473.50.11

P.U. (A) 277

No. 92. 93. 94. 95. 96.

AHTN 2007 8473.50.19 8473.50.20 8477.80.31 8477.90.32 8479.89.20


-

Description Other For non-electrically operated machines - Lamination presses for the manufacture of printed circuit boards or printed wiring boards - Parts of lamination presses for the manufacture of printed circuit boards or printed wiring boards - Machinery for assembling central processing unit (CPU) daughter boards in plastic cases or housings; apparatus for the regeneration of chemical solutions used in the manufacture of printed circuit boards or printed wiring boards; equipment for mechanically cleaning the surfaces of printed circuit boards or printed wiring boards during manufacturing; automated machines for the placement or the removal of components or contact elements on printed circuit boards or printed wiring boards or other substrates; registration equipment for the alignment of printed circuit boards or printed wiring boards or printed circuit assemblies in the manufacturing process - Other, electrically operated Of goods of subheading 8479.89.20 Apparatus for rapid heating of semiconductor wafers Spin dryers for semiconductor wafer processing Machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers Machines and apparatus for sawing monocrystal semiconductor boules into slices, or wafers into chips Grinding, polishing and lapping machines for processing of semiconductor wafers Apparatus for growing or pulling monocrystal semiconductor boules Other - Chemical vapour deposition apparatus for semiconductor production - Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers - Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production - Ion implanters for doping semiconductor materials - Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers
-

97. 98. 99. 100. 101. 102. 103. 104. 105. 106. 107. 108. 109. 110.

8479.89.30 8479.90.20 8486.10.10 8486.10.20 8486.10.30 8486.10.40 8486.10.50 8486.10.60 8486.10.90 8486.20.11 8486.20.12 8486.20.13 8486.20.21 8486.20.31

111.

8486.20.32

Equipment
81

for

dry-etching

patterns

on

P.U. (A) 277

No.

AHTN 2007

Description semiconductor materials Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers - Other - Direct write-on-wafer apparatus - Step and repeat aligners - Other - Dicing machines for scribing or scoring semiconductor wafers - Other - Lasercutters for cutting contacting tracks in semiconductor production by laser beam - Machines for bending, folding and straightening semiconductor leads - Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers - Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers - Automated machines for the placement or the removal of components or contact elements on semiconductor materials - Other Apparatus for dry etching patterns on flat panel display substrates Apparatus for wet etching, developing, stripping or cleaning flat panel displays Chemical vapour deposition apparatus for flat panel display production; spinners for coating photosensitive emulsions on flat panel display substrates; apparatus for physical deposition on flat panel display substrates Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices Moulds for manufacture of semiconductor devices Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles Electron beam microscopes fitted with equipment specifically designed for the handling and transport of
-

112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127.

8486.20.33 8486.20.39 8486.20.41 8486.20.42 8486.20.49 8486.20.51 8486.20.59 8486.20.91 8486.20.92 8486.20.93 8486.20.94 8486.20.95 8486.20.99 8486.30.10 8486.30.20 8486.30.30

128. 129.

8486.40.10 8486.40.20

130. 131. 132. 133.

8486.40.30 8486.40.40 8486.40.50 8486.40.60

82

P.U. (A) 277

No.

AHTN 2007

Description semiconductor wafers or reticles Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates - Of apparatus for rapid heating of semiconductor wafers - Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - Other - Of grinding, polishing and lapping machines for processing of semiconductor wafers - Of apparatus for growing or pulling monocrystal semiconductor boules - Of chemical vapour deposition apparatus for semiconductor production - Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - Other - - Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine tools - - Other - Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconduct or devices on semiconductor wafers - Other - Of apparatus for dry etching patterns on flat panel display substrates - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - Other - Of chemical vapour deposition apparatus for flat panel display production
-

134. 135. 136. 137. 138. 139. 140. 141. 142.

8486.40.70 8486.90.11 8486.90.13 8486.90.14 8486.90.15 8486.90.16 8486.90.17 8486.90.21 8486.90.23

143. 144. 145. 146. 147.

8486.90.24 8486.90.25 8486.90.26 8486.90.27 8486.90.28

148. 149. 150. 151. 152. 153.

8486.90.29 8486.90.31 8486.90.32 8486.90.33 8486.90.34 8486.90.36

Of apparatus for physical deposition on flat panel display substrates


83

P.U. (A) 277

No. 154. 155. 156.

AHTN 2007 8486.90.41 8486.90.42 8486.90.43


-

Description Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices - Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors - Of automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices - Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles - Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles - Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies - Uninterrupted power supplies (UPS) - Other Inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus Chip type fixed inductors Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 or 8504.50.10 - Of a kind used for laptop (including notebook and subnotebook) computers - Other Other Electric furnaces or ovens for the manufacture of PCB/PWBs or PCAs Electric furnaces or ovens for the manufacture of PCB/PWBs or PCAs Parts of industrial or laboratory electric furnaces or ovens for the manufacture of PCB/PWBs or PCAs - Machines and apparatus for soldering components on PCB/PWBs Parts of machine apparatus for soldering components on PCB/PWBs Line telephone sets with cordless handsets Telephones for cellular networks or for other wireless networks Other Base stations - Radio transmitters and radio receivers of a kind used for simultaneous interpretation at multilingual
84

157.

8486.90.44

158. 159. 160. 161. 162. 163. 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177.

8486.90.45 8486.90.46 8504.40.11 8504.40.19 8504.50.10 8504.50.20 8504.90.20 8507.80.11 8507.80.19 8513.90.90 8514.20.20 8514.30.20 8514.90.20 8515.19.10 8515.90.20 8517.11.00 8517.12.00 8517.18.00 8517.61.00 8517.62.10

P.U. (A) 277

No.

AHTN 2007

Description conferences - Control and adaptor units, including gateways, bridges and routers - - - Other - - Telephonic or telegraphic switching apparatus - - - Modems including cable modems and modem cards - - - Concentrators or multiplexers - - - Other - - - Wireless LANs - - - Other transmission apparatus for radio-telephony or radio- telegraphy - - - Other - - - For radio-telephony or radio-telegraphy - - - Other - - Other - - Portable receivers for calling, alerting or paging and paging alert devices, including pagers - - For radio-telephony or radio-telegraphy - - Other - Of control and adaptor units including gateways, bridges, routers - - Of cellular telephones - - Other - - For line telephony or line telegraphy - - For radio-telephony or radio-telegraphy - - Other - Antennae of a kind used with apparatus for radiotelephony or radio-telegraphy - - For line telephony or line telegraphy - - For radio-telephony or radio-telegraphy - - Other - - Microphones having a frequency range of 300 Hz to 3,400 Hz, with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use - - Loudspeakers, without housing, having a frequency range of 300 Hz to 3,400 Hz, with a diameter not exceeding 50 mm, for telecommunication use - Line telephone handsets - Used as repeaters in line telephony - Used as repeaters in telephony other than line telephony - Of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20, including printed circuit assemblies Telephone answering machines - - Pocket size cassette recorders, the dimensions of
-

178. 179. 180. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. 200. 201. 202. 203.

8517.62.21 8517.62.29 8517.62.30 8517.62.41 8517.62.42 8517.62.49 8517.62.51 8517.62.53 8517.62.59 8517.62.61 8517.62.69 8517.62.90 8517.69.10 8517.69.20 8517.69.90 8517.70.10 8517.70.21 8517.70.29 8517.70.31 8517.70.32 8517.70.39 8517.70.40 8517.70.91 8517.70.92 8517.70.99 8518.10.11

204. 205. 206. 207. 208. 209. 210.

8518.29.20 8518.30.40 8518.40.20 8518.40.30 8518.90.10 8519.50.00 8519.81.10

85

P.U. (A) 277

No.

AHTN 2007

Description which do not exceed 170 mm x 100 mm x 45 mm Cassette recorders, with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power Printed circuit board assemblies for telephone answering machines - - Computer tapes, unrecorded - - Other - - Video tapes, unrecorded - - Other - - Computer tapes, in pancake or in jumbo forms, unrecorded - - Other computer tapes, unrecorded - - Other, in pancake or in jumbo forms, unrecorded - - Other - - Of a kind used for reproducing phenomena other than sound or image - - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - Other, unrecorded - - Of a kind suitable for computer use, unrecorded - - Of a kind used for reproducing phenomena other than sound or image - - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - Other - Of a kind suitable for computer use, unrecorded - Of a kind used for reproducing phenomena other than sound or image - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - Other - Of a kind suitable for computer use, unrecorded - Of a kind used for reproducing phenomena other than sound or image
-

211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 222.

8519.81.20 8522.90.20 8523.29.11 8523.29.19 8523.29.21 8523.29.29 8523.29.31 8523.29.32 8523.29.33 8523.29.39 8523.29.41 8523.29.42

223. 224. 225. 226.

8523.29.43 8523.29.91 8523.29.92 8523.29.93

227. 228. 229. 230.

8523.29.99 8523.40.11 8523.40.12 8523.40.14

231. 232. 233.

8523.40.19 8523.40.91 8523.40.92

86

P.U. (A) 277

No. 234.

AHTN 2007 8523.40.94


-

Description Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - Other - - Of a kind suitable for computer use, unrecorded - - Of a kind used for reproducing phenomena other than sound or image - - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - Other - Smart cards - - Proximity cards and tags - - Other, of a kind suitable for computer use, unrecorded - - Other, of a kind used for reproducing phenomena other than sound or image - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - Other - Of a kind suitable for computer use, unrecorded - Of a kind used for reproducing phenomena other than sound or image - Of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - Other Transmission apparatus incorporating reception apparatus - Web cameras - Digital cameras and video camera recorders
-

235. 236. 237. 238.

8523.40.99 8523.51.10 8523.51.20 8523.51.30

239. 240. 241. 242. 243. 244.

8523.51.90 8523.52.00 8523.59.10 8523.59.20 8523.59.30 8523.59.40

245. 246. 247. 248.

8523.59.90 8523.80.10 8523.80.20 8523.80.30

249. 250. 251. 252. 253.

8523.80.90 8525.60.00 8525.80.10 8525.80.20 8526.10.10

Radar apparatus, ground based, or of a kind for incorporation in civil aircraft, or of a kind used solely
87

P.U. (A) 277

No.

AHTN 2007

Description on sea-going vessels - Radio navigational aid apparatus, of a kind for used in civil aircraft, or of a kind used solely on sea-going vessels - - - Portable - - - Other - - Colour - - Black and white or other monochrome - - Colour - - Projection type flat panel display units - - Other, colour - - Other, black and white or other monochrome - - Colour - - Flat panel display types - - Other - Other - - Set top boxes which have a communication function - Aerial filters and separators - Of decoders - Of digital cameras or video camera recorders - - For goods of subheading 8525.50 or 8525.60 - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.91 or 8527.99 - - - For flat panel displays - - - Other, for television receivers - - - Other - - Other - - For television receivers - - For flat panel displays - - Other Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) - Flat panel displays (including electro luminescence, plasma and other technologies) - Parts including printed circuit assemblies of subheading 8531.20 or 8531.80.20 - Tantalum - Aluminium electrolytic - Ceramic dielectric, single layer - Ceramic dielectric, multilayer - Dielectric of paper or plastics - Other Variable or adjustable (pre-set) capacitors Parts - Surface mounted - Other - For a power handling capacity not exceeding 20 W
-

254. 255. 256. 257. 258. 259. 260. 261. 262. 263. 264. 265. 266. 267. 268. 269. 270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287. 288. 289. 290. 291. 292. 293.

8526.91.10 8527.19.11 8527.19.19 8528.41.10 8528.41.20 8528.49.10 8528.51.10 8528.51.20 8528.51.30 8528.59.10 8528.61.10 8528.61.90 8528.69.00 8528.71.10 8529.10.40 8529.90.20 8529.90.40 8529.90.51 8529.90.52 8529.90.53 8529.90.54 8529.90.55 8529.90.59 8529.90.91 8529.90.94 8529.90.99 8531.20.00 8531.80.20 8531.90.10 8532.21.00 8532.22.00 8532.23.00 8532.24.00 8532.25.00 8532.29.00 8532.30.00 8532.90.00 8533.10.10 8533.10.90 8533.21.00

88

P.U. (A) 277

No. 294. 295. 296. 297. 298. 299. 300. 301. 302.

AHTN 2007 8533.31.00 8533.39.00 8533.40.00 8533.90.00 8534.00.10 8534.00.20 8534.00.30 8534.00.90 8536.50.50
-

Description For a power handling capacity not exceeding 20 W Other Other variable resistors, including rheostats and potentiometers Parts Single-sided Double-sided Multi-layer Other - Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches); electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts; electromechanical snapaction switches for a current not exceeding 11 amps - - - Of a kind suitable for domestic use, having a rated current carrying capacity of less than 16 amps; of a kind suitable for use in radio equipment - - - Other - - Of a kind suitable for domestic use, having a rated current carrying capacity of less than 16 amps; of a kind suitable for use in electric fans or in radio equipment - - Other - Distribution boards (including back panels and back planes) for use solely or principally with goods of heading 84.71, 85.17 or 85.25 - Programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices - - Parts of goods of subheading 8536.50.50, 8536.69.30 or 8536.90.10 - - Parts of goods of subheading 8537.10.20 - For use with articles of heading 85.25 - Other Diodes, other than photosensitive or light emitting diodes - With a dissipation rate of less than 1 W - Other Thyristors, diacs and triacs, other than photosensitive devices - Light emitting diodes - Photocells, including photodiodes and phototransistors
89

303. 304. 305.

8536.69.31 8536.69.39 8536.90.11

306. 307. 308. 309. 310. 311. 312. 313. 314. 315. 316. 317. 318. 319. 320.

8536.90.19 8537.10.20 8537.10.30 8538.10.11 8538.10.21 8538.90.12 8538.90.13 8540.40.10 8540.40.90 8541.10.00 8541.21.00 8541.29.00 8541.30.00 8541.40.10 8541.40.20

P.U. (A) 277

No. 321. 322. 323. 324. 325. 326. 327. 328. 329. 330.

AHTN 2007 8541.40.90 8541.50.00 8541.60.00 8541.90.00 8542.31.00 8542.32.00 8542.33.00 8542.39.00 8542.90.00 8543.30.20
-

Description Other Other semiconductor devices Mounted piezo-electric crystals Parts - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits - Memories - Amplifiers - Other Parts - Wet processing equipment for the application by immersion of chemical or electrochemical solutions, whether or not for the purpose of removing material on PCB/PWB substrates - Electrical machines with translation or dictionary functions - Equipment for the removal of dust particles or the elimination of electrostatic charge during the manufacture of PCB/PWBs or PCAs; Machines for curing material by ultra-violet light for the manufacture of PCB/PWBs or PCAs - Of goods of subheading 8543.30.20 - Of goods of subheading 8543.70.30 - Of goods of subheading 8543.70.40 - Other - - - Telephone, telegraph and radio relay cables, submarine - - - Other - - Of a kind used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V - - - Telephone, telegraph and radio relay cables, submarine - - - Other - Telephone, telegraph and radio relay cables, submarine - Other - Image sensors of the contact type comprising a photoconductive sensor element, an electric charge storage condenser, a light source of light emitting diodes, thinfilm transistor matrix and a scanning condenser, capable of scanning text - Printed circuit assemblies including such assemblies for external connections - Other - Of telecommunication satellites - Laser photo plotters - - For laser photo plotters of subheading 9006.10.10 - Apparatus for the projection or drawing of circuit
90

331. 332.

8543.70.30 8543.70.40

333. 334. 335. 336. 337. 338. 339. 340. 341. 342. 343. 344.

8543.90.20 8543.90.30 8543.90.40 8543.90.90 8544.42.11 8544.42.19 8544.42.20 8544.49.11 8544.49.19 8544.70.10 8544.70.90 8548.90.10

345. 346. 347. 348. 349. 350.

8548.90.20 8548.90.90 8803.90.10 9006.10.10 9006.91.10 9010.50.10

P.U. (A) 277

No.

AHTN 2007

Description patterns on sensitized substrates for the manufacture of PCB/PWBs Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of PCB/PWBs Optical error verification and repair apparatus for PCB/PWBs and PCAs Liquid crystal devices Parts and accessories of goods of subheading 9013.20 Other, of goods of subheading 9013.10 or 9013.80 Parts and accessories of optical error verification and repair apparatus for PCB/PWBs and PCAs Of a kind used on ships, incorporating or working in conjunction with an automatic data processing machines Of instruments and apparatus incorporating or working in conjunction with an automatic data processing machines of a kind used on ships Plotters Apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of PCB/PWBs Photo plotters for the manufacture of PCB/PWBs Other plotters Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of PCB/PWBs Parts and accessories of photo plotters for the manufacture of PCB/PWBs Parts and accessories including printed circuit assemblies of plotters - X-ray apparatus for the physical inspection of solder joints on PCB/PWB assemblies Parts and accessories of X-ray apparatus for the physical inspection of solder joints on PCAs Level gauges for motor vehicles, electrically operated Level gauges for motor vehicles, not electrically operated Other, electrically operated Other, not electrically operated Pressure gauges for motor vehicles, electrically operated Pressure gauges for motor vehicles, not electrically operated Other, electrically operated Other, not electrically operated Electrically operated Not electrically operated For electrically operated instruments and apparatus
91

351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362. 363. 364. 365. 366. 367. 368. 369. 370. 371. 372. 373. 374. 375. 376. 377. 378.

9010.90.30 9013.80.10 9013.80.20 9013.90.10 9013.90.30 9013.90.40 9014.80.10 9014.90.10 9017.10.10 9017.20.30 9017.20.40 9017.20.50 9017.90.20 9017.90.30 9017.90.40 9022.19.10 9022.90.10 9026.10.10 9026.10.20 9026.10.30 9026.10.90 9026.20.10 9026.20.20 9026.20.30 9026.20.40 9026.80.10 9026.80.20 9026.90.10

P.U. (A) 277

No. 379. 380. 381. 382. 383. 384. 385. 386. 387. 388. 389. 390. 391.

AHTN 2007 9026.90.20 9027.20.10 9027.20.20 9027.30.10 9027.30.20 9027.50.10 9027.50.20 9027.80.20 9027.80.30 9027.80.40 9027.90.10 9030.33.10 9030.33.20
-

Description Not electrically operated instruments and apparatus Electrically operated Not electrically operated Electrically operated Not electrically operated Electrically operated Not electrically operated Coagulometers Other, electrically operated Other, not electrically operated Parts and accessories, including printed circuit assemblies for products of heading 90.27, other than for gas or smoke analysis apparatus or microtomes - - Instruments and apparatus for measuring or checking voltage, current, resistance or power on PCB/PWBs or PCAs, without recording device - - Impedance-measuring instruments and apparatus designed to provide visual and/or audible warning of electrostatic discharge conditions that can damage electronic circuits; apparatus for testing electrostatic control equipment and electrostatic grounding devices/fixtures Other instruments and apparatus, specially designed for telecommunications (for example cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) - - Wafer probers - - Other - - Instruments and apparatus, with a recording device, for measuring or checking electrical quantities on PCB/PWBs and PCAs - - Instruments and apparatus, without a recording device, for measuring or checking electrical quantities on PCB/PWBs and PCAs, other than those covered within subheading 9030.39 - Parts and accessories of instruments and apparatus for measuring or checking electrical quantities on PCB/PWBs and PCAs - Parts and accessories of optical instruments and appliances for measuring or checking PCB/PWBs and PCAs - Other - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices - - Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers - - Optical error verification and repair apparatus for
92

392.

9030.40.00

393. 394. 395. 396.

9030.82.10 9030.82.90 9030.84.10 9030.89.10

397. 398. 399. 400. 401. 402.

9030.90.20 9030.90.30 9030.90.90 9031.41.00 9031.49.10 9031.49.20

P.U. (A) 277

No.

AHTN 2007

Description PCB/PWBs and PCAs Optical instruments and appliances for measuring or checking PCB/PWBs and PCAs - Parts and accessories including printed circuit assemblies of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices; measuring surface particulate contamination on semiconductor wafers - Of optical error verification and repair apparatus for PCB/PWBs and PCAs - Of optical instruments and appliances for measuring or checking PCB/PWBs and PCAs - Instruments and apparatus incorporating or working in conjunction with an automatic data processing machine, for automatically regulating or controlling the propulsion, ballast or cargo handling systems of ships - Automatic instruments and apparatus for regulating or controlling chemical or electrochemical solutions in the manufacture of PCA/PWBs Of goods of subheading 9032.89.10 Of goods of subheading 9032.89.20
-

403. 404.

9031.49.30 9031.90.11

405. 406. 407.

9031.90.12 9031.90.13 9032.89.10

408. 409. 410.

9032.89.20 9032.90.10 9032.90.20

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P.U. (A) 277

ANNEX 5 PRINCIPLES AND GUIDELINES FOR CALCULATING REGIONAL VALUE CONTENT ON THE ATIGA A. Principles to Determine Cost for Regional Value Content i. ii. iii. iv. v. vi. Materiality all cost material to the evaluation, assessment and determination of origin; Consistency costing allocation method should be consistent unless justified by commercial reality; Reliability costing information must be reliable and supported by appropriate information; Relevance costs must be allocated based on objective and quantifiable data; Accuracy costing methodology should provide an accurate representation of the cost element in question; Application of GAAP of the exporting country costing information must be prepared in accordance with the generally accepted accounting principles and this includes the avoidance of double-counting of cost items; Currency updated costing information from existing accounting and costing records of companies should be used to calculate origin.

vii.

B.

Guidelines for Costing Methodologies i. Actual Costs basis for actual costs should be defined by the company. Actual costs should include all direct and indirect costs incurred in producing the product; Projected and Budgeted Costs projected costs may be used if it is justified. Companies should provide variance analysis and proof during the period origin is claimed to indicate accuracy of projections; Standards Costs the basis for standards costs should be indicated. Companies should provide evidence that the costs are used for accounting purposes; Average/Moving Average Costs average costs may be used if justified; the basis for calculating average costs, including time
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ii.

iii.

iv.

P.U. (A) 277

period, etc. should be highlighted. Companies should provide variance analysis and proof during the period origin is claimed to indicate accuracy of average costs; v. Fixed Costs fixed costs should be apportioned according to sound cost accounting principles. They should be a representative reflection of unit costs for the company in the particular period in question. The method for apportionment should be indicated.

95

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ANNEX 6 IMPLEMENTING GUIDELINES FOR PARTIAL CUMULATION UNDER ARTICLE 30 (2) ON ASEAN CUMULATIVE RULES OF ORIGIN For the purposes of implementing paragraph 2 of Article 30 of this Agreement: (a) a good shall be deemed to be eligible for partial cumulation, if at least twenty percent (20%) of the Regional Value Content (RVC) of the good is originating in the Member State where working or processing of the good has taken place; RVC of the good specified in paragraph (a) shall be calculated in accordance with the formula provided in Article 29 of this Agreement; a good exported under this arrangement shall not be eligible for tariff preference accorded by the importing Member State under this Agreement; a good exported under this arrangement shall be accompanied by a valid Certificate of Origin (Form D) duly and prominently marked Partial Cumulation; the relevant sections of the A n n e x 8 (Operational Certification Procedures), including Rule 18 (retroactive check) and 19 (verification visit), shall be applicable to Certificate(s) of Origin (Form D) issued for partial cumulation purposes.

(b) (c)

(d)

(e)

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ANNEX 7 ORIGINAL (DUPLICATE/ TRIPLICATE)


1. Goods consigned from (Exporter's business name, address, country) Reference No.

ASEAN TRADE IN GOODS AGREEMENT/ ASEAN INDUSTRIAL COOPERATION SCHEME CERTIFICATE 2. Goods consigned to (Consignee's name, address, country) OF ORIGIN (Combined Declaration and Certificate) FORM D Issued in _____________ (Country) See Overleaf Notes 3. Means of transport and route (as far as known) For Official Use Preferential Treatment Given Under ASEAN Trade in Goods Agreement Departure date _______________________________________________________ Preferential Treatment Given Under ASEAN Industrial Cooperation Scheme ______________________________________ Vessel's name/Aircraft etc. Preferential Treatment Not Given (Please state reason/s) ______________________________________ Signature of Authorised Signatory of the Importing Country Port of Discharge 5. Item number 6. Marks and numbers on packages 7. Number and type of packages, description of goods (including quantity where appropriate and HS number of the importing country) 8. Origin criterion (see Overleaf Notes) 9. Gross weight or other quantity and value (FOB) 10. and Number date of invoices

11. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in ............................................................. (Country) and that they comply with the origin requirements specified for these goods in the ASEAN Trade in Goods Agreement for the goods exported to

12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

............................................................. (Importing Country) ............................................................. Place and date, signature of authorised signatory

.............................................................................. Place and date, signature and stamp of certifying authority

13 Third Country Invoicing Accumulation Back-to-Back CO Partial Cumulation

Exhibition De Minimis Issued Retroactively

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P.U. (A) 277

OVERLEAF NOTES 1. Member States which accept this form for the purpose of preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA) or the ASEAN Industrial Cooperation (AICO) Scheme: BRUNEI DARUSSALAM CAMBODIA LAO PDR MALAYSIA PHILIPPINES SINGAPORE VIETNAM 2. INDONESIA MYANMAR THAILAND

CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA or the AICO Scheme are that goods sent to any Member States listed above must: (i) (ii) (iii) fall within a description of products eligible for concessions in the country of destination; comply with the consignment conditions in accordance with Article 32 (Direct Consignment) of Chapter 3 of the ATIGA; and comply with the origin criteria set out in Chapter 3 of the ATIGA.

3.

ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in Box 8 of this Form, the origin criteria met, in the manner shown in the following table: Circumstances of production or manufacture in the first country named in Box 11 of this form Insert in Box 8

(a) Goods wholly obtained or produced in the WO exporting Member State satisfying Article 27 (Wholly Obtained) of the ATIGA (b) Goods satisfying Article 28 (Non-wholly obtained) of the ATIGA Regional Value Content Change in Tariff Classification Specific Processes Combination Criteria Percentage of Regional Value Content, example 40% The actual CTC rule, example CC or CTH or CTSH SP The actual combination criterion, example CTSH + 35%

(c) Goods satisfying paragraph 2 of Article 30 PC x%, where x would be the (Partial Cumulation) of the ATIGA percentage of Regional Value Content of less than 40%, example PC 25%
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P.U. (A) 277

4.

EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer and any trade mark shall also be specified. HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff Nomenclature (AHTN) Code of the importing Member State. EXPORTER: The term Exporter in Box 11 may include the manufacturer or the producer. FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate () in the relevant boxes in column 4 whether or not preferential treatment is accorded. MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the items, this is also to be indicated accordingly in box 4 and the item number circled or marked appropriately in box 5. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, the Third Country Invoicing box should be ticked () and such information as name and country of the company issuing the invoice shall be indicated in box 7. BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 11 (Back-to-back CO) of Annex 8 of the ATIGA, the Backto-Back CO box should be ticked (). EXHIBITIONS: In cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State, in accordance with Rule 22 of Annex 8 of the ATIGA, the Exhibitions box should be ticked () and the name and address of the exhibition indicated in box 2. ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, the Issued Retroactively box should be ticked (). ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with
99

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

P.U. (A) 277

paragraph 1 of Article 30 of the ATIGA, the Accumulation box should be ticked (). 15. PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA , the Partial Cumulation box should be ticked (). DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value, in accordance with Article 33 of the ATIGA, the De Minimis box should be ticked ().

16.

100

P.U. (A) 277

ANNEX 8 OPERATIONAL CERTIFICATION PROCEDURE FOR THE RULES OF ORIGIN UNDER CHAPTER 3 For the purposes of implementing the Rules of Origin set out in Chapter 3 (hereinafter referred to as ASEAN ROO), the following operational procedures on the issuance and verification of the Certificate of Origin (Form D) and other related administrative matters shall be observed. Rule 1 Definitions For the purposes of this Annex: (a) back-to-back Certificate of Origin means a Certificate of Origin issued by an intermediate exporting Member State based on the Certificate of Origin issued by the first exporting Member State; exporter means a natural or juridical person located in the territory of a Member State where a good is exported from by such a person; importer means a natural or juridical person located in the territory of a Member State where a good is imported into by such a person; issuing authority means the Government authority of the exporting Member State designated to issue a Certificate of Origin (Form D) and notified to all the other Member States in accordance with this Annex ; and producer means a natural or juridical person who carries out production as set out in Article 25 (Rules of Origins) of this Agreement in the territory of a Member State.

(b) (c) (d)

(e)

Rule 2 Specimen Signatures and Official Seals of the Issuing Authorities 1. Each Member State shall provide a list of the names, addresses, specimen signatures and specimen of official seals of its issuing authorities, in hard copy and soft copy format, through the ASEAN Secretariat for dissemination to other Member States in soft copy format. Any change in the said list shall be promptly provided in the same manner. The specimen signatures and official seals of the issuing authorities, compiled by the ASEAN Secretariat, shall be updated annually. Any Certificate of Origin (Form D) issued by an official not included in the
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2.

P.U. (A) 277

list referred to in paragraph 1 shall not be honoured by the receiving Member State. Rule 3 Supporting Documents For the purposes of determining originating status, the issuing authorities shall have the right to request for supporting documentary evidence or to carry out check(s) considered appropriate in accordance with respective laws and regulations of a Member State. Rule 4 Pre-exportation Verification 1. The producer and/or exporter of the good, or its authorized representative, shall apply to the issuing authority, in accordance with the Member States laws and regulations, requesting pre-exportation examination of the origin of the good. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined. For locally-procured materials, self-declaration by the final manufacturer exporting under this Agreement shall be used as a basis when applying for the issuance of the Certificate of Origin (Form D). Rule 5 Application for Certificate of Origin At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorized representative shall submit a written application for the Certificate of Origin (Form D) together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin (Form D). Rule 6 Examination of Application for a Certificate of Origin The issuing authority shall, to the best of its competence and ability, carry out proper examination, in accordance with the laws and regulations of the Member State, upon each application for a Certification of Origin (Form D) to ensure that:

2.

102

P.U. (A) 277

(a) (b) (c) (d)

The application and the Certificate of Origin (Form D) are duly completed and signed by the authorised signatory; The origin of the product is in conformity with the provisions of Chapter 3 of this Agreement; The other statements of the Certificate of Origin (Form D) correspond to supporting documentary evidence submitted; Description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, conform to the products to be exported; Multiple items declared on the same Certificate of Origin (Form D) shall be allowed provided that each item qualifies separately in its own right. Rule 7 Certificate of Origin (Form D)

(e)

1.

The Certificate of Origin (Form D) must be on ISO A4 size white paper in conformity to the specimen shown in Annex 7 of this Agreement. It shall be made in the English language. The Certificate of Origin (Form D) shall comprise one (1) original and two (2) carbon copies (Duplicate and Triplicate). Each Certificate of Origin (Form D) shall bear a reference number separately given by each place or office of issuance. Each Certificate of Origin (Form D) shall bear the manually executed signature and seal of the authorised issuing authority. The original copy shall be forwarded by the exporter to the importer for submission to the customs authority at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting Member State. The triplicate shall be retained by the exporter. Rule 8 Declaration of Origin Criterion

2. 3. 4. 5.

To implement the provisions of Article 26 of this Agreement, the Certificate of Origin (Form D) issued by the final exporting Member State shall indicate the relevant applicable origin criterion in Box 8.

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P.U. (A) 277

Rule 9 Treatment of Erroneous Declaration in the Certificate of Origin Neither erasures nor superimpositions shall be allowed on the Certificate of Origin (Form D). Any alteration shall be made by: (a) striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorised to sign the Certificate of Origin (Form D) and certified by the issuing authorities. Unused spaces shall be crossed out to prevent any subsequent addition; or issuing a new Certificate of Origin (Form D) to replace the erroneous one. Rule 10 Issuance of the Certificate of Origin 1. The Certificate of Origin (Form D) shall be issued by the issuing authorities of the exporting Member State at the time of exportation or soon thereafter whenever the products to be exported can be considered originating in that Member State within the meaning of Chapter 3 of this Agreement. In exceptional cases where a Certificate of Origin (Form D) has not been issued at the time of exportation or no later than three (3) days from the declared shipment date, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively but no longer than one (1) year from the date of shipment and shall be duly and prominently marked Issued Retroactively. Rule 11 Back-to-Back Certificate of Origin The issuing authority of the intermediate Member State may issue a back-toback Certificate of Origin in an application is made by the exporter, provided that: (a) a valid original Certificate of Origin (Form D) is presented. In the case where no original Certificate of Origin (Form D) is presented, its certified true copy shall be presented; the back-to-back Certificate of Origin issued should contain some of the same information as the original Certificate of Origin (Form D). In particular, every column in the back-to-back Certificate of Origin should
104

(b)

2.

(b)

P.U. (A) 277

be completed. FOB price of the intermediate Member State in Box 9 should also be reflected in the back-to-back Certificate of Origin; (c) For partial export shipments, the partial export value shall be shown instead of the full value of the original Certificate of Origin (Form D). The intermediate Member State will ensure that the total quantity reexported under the partial shipment does not exceed the total quantity of the Certificate of Origin (Form D) from the first Member State when approving the back-to-back Certificate of Origin to the exporters; In the event that the information is not complete and/or circumvention is suspected, the final importing Member State(s) could request that the original Certificate of Origin (Form D) be submitted to their respective customs authority; Verification procedures as set out in Rules 18 and 19 are also applied to Member State issuing the back-to-back Certificate of Origin. Rule 12 Loss of the Certificate of Origin In the event of theft, loss or destruction of a Certificate of Origin (Form D), the exporter may apply in writing to the issuing authorities for a certified true copy of the original and the triplicate to be made out on the basis of the export documents in their possession bearing the endorsement of the words CERTIFIED TRUE COPY in Box 12. This copy shall bear the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin (Form D) shall be issued no longer than one (1) year from the date of issuance of the original Certificate of Origin (Form D). Rule 13 Presentation of the Certificate of Origin 1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Member State at the time of import, a declaration, a Certificate of Origin (Form D) including supporting documents (i.e. invoices and, when required, the through Bill of Lading issued in the territory of the exporting Member State) and other documents as required in accordance with the laws and regulations of the importing Member State. In cases when a Certificate of Origin (Form D) is rejected by the customs authority of the importing Member State, the subject Certificate of Origin (Form D) shall be marked accordingly in Box 4 and the original Certificate of Origin (Form D) shall be returned to the issuing authority within a reasonable period not exceeding sixty (60) days. The issuing
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(d)

(e)

2.

P.U. (A) 277

authority shall be duly notified of the grounds for the denial of tariff preference. 3. In the case where Certificates of Origin (Form D) are not accepted, as stated in the preceding paragraph, the importing Member State should accept and consider the clarifications made by the issuing authorities and assess again whether or not the Form D application can be accepted for the granting of the preferential treatment. The clarifications should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing Member State. Rule 14 Validity Period of the Certificate of Origin The following time limit for the presentation of the Certificate of Origin (Form D) shall be observed: (a) The Certificate of Origin (Form D) shall be valid for a period of twelve (12) months from the date of issuance and must be submitted to the customs authorities of the importing Member State within that period. Where the Certificate of Origin (Form D) is submitted to the customs authorities of the importing Member State after the expiration of the time limit for its submission, such Certificate of Origin (Form D) is still to be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter; and In all cases, the customs authorities in the importing Member State may accept such Certificate of Origin (Form D) provided that the goods have been imported before the expiration of the time limit of the said Certificate of Origin (Form D). Rule 15 Waiver of Certificate of Origin In the case of consignments of goods originating in the exporting Member State and not exceeding US$ 200.00 FOB, the production of Certificate of Origin (Form D) shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting Member State will be accepted. Goods sent through the post not exceeding US$ 200.00 FOB shall also be similarly treated. Rule 16 Treatment of Minor Discrepancies 1. Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical error in the statements
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(b)

(c)

P.U. (A) 277

made in the Certificate of Origin (Form D) and those made in the documents submitted to the customs authorities of the importing Member State for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin (Form D), if it does in fact correspond to the goods submitted. 2. In cases where the exporting Member State and importing Member State have different tariff classifications for a good subject to preferential tariffs, the goods shall be released at the MFN rates or at the higher preferential rate, subject to the compliance of the applicable ROO, and no penalty or other charges shall be imposed in accordance with relevant laws and regulations of the importing Member State. Once the classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded if applicable, in accordance with relevant laws and regulations of the importing Member State, as soon as the issues have been resolved. For multiple items declared under the same Certificate of Origin (Form D), a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items listed in the Certificate of Origin (Form D). Rule 18(c) may be applied to the problematic items. Rule 17 Record Keeping Requirement 1. For the purposes of the verification process pursuant to Rules 18 and 19, the producer and/or exporter applying for the issuance of a Certificate of Origin (Form D) shall, subject to the laws and regulations of the exporting Member State, keep its supporting records for application for not less than three (3) years from the date of issuance of the Certificate of Origin (Form D). The application for Certificates of Origin (Form D) and all documents related to such application shall be retained by the issuing authorities for not less than three (3) years from the date of issuance. Information relating to the validity of the Certificate of Origin (Form D) shall be furnished upon request of the importing Member State by an official authorised to sign the Certificate of Origin (Form D) and certified by the appropriate Government authorities. Any information communicated between the Member States concerned shall be treated as confidential and shall be used for the validation of Certificates of Origin (Form D) purposes only.

3.

2.

3.

4.

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P.U. (A) 277

Rule 18 Retroactive Check The importing Member State may request the issuing authority of the exporting Member State to conduct a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof. Upon such request, the issuing authority of the exporting Member State shall conduct a retroactive check on a producer/exporters cost statement based on the current cost and prices, within a six-month timeframe, specified at the date of exportation subject to the following conditions: (a) The request for retroactive check shall be accompanied with the Certificate of Origin (Form D) concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin (Form D) may be inaccurate, unless the retroactive check is requested on a random basis; The issuing authority receiving a request for retroactive check shall respond to the request promptly and reply within ninety (90) days after the receipt of the request; The customs authorities of the importing Member State may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud; The issuing authority shall promptly transmit the results of the verification process to the importing Member State which shall then determine whether or not the subject good is originating. The entire process of retroactive check including the process of notifying the issuing authority of the exporting Member State the result of determination whether or not the good is originating shall be completed within one hundred and eighty (180) days. While awaiting the results of the retroactive check, paragraph (c) shall be applied. Rule 19 Verification Visit If the importing Member State is not satisfied with the outcome of the retroactive check, it may, under exceptional cases, request for verification visits to the exporting Member State. (a) Prior to the conduct of a verification visit, an importing Member State, shall:
108

(b)

(c)

(d)

P.U. (A) 277

(i)

Deliver a written notification of its intention to conduct the verification visit to: (1) (2) (3) (4) the exporter/producer whose premises are to be visited; the issuing authority of the Member State in whose territory the verification visit is to occur; the customs authorities of the Member State in whose territory the verification visit is to occur; and the importer of the goods subject of the verification visit.

(ii)

The written notification mentioned in paragraph (a)(i) shall be as comprehensive as possible including, among others: (1) (2) (3) (4) (5) the name of the customs authorities issuing the notification; the name of the exporter/producer whose premises are to be visited; the proposed date for the verification visit; the coverage of the proposed verification visit, including reference to the goods subject of the verification; and the names and designation of the officials performing the verification visit.

(iii) (b)

Obtain the written consent of the exporter/producer whose premises are to be visited.

When a written consent from the exporter/producer is not obtained within thirty (30) days upon receipt of the notification pursuant to paragraph (a)(i), the notifying Member State, may deny preferential treatment to the goods that would have been subject of the verification visit. The issuing authority receiving the notification may postpone the proposed verification visit and notify the importing Member State of such intention. Notwithstanding any postponement, any verification visit shall be carried out within sixty (60) days from the date of such receipt, or for a longer period as the concerned Member States may agree. The Member State conducting the verification visit shall provide the exporter/producer whose goods are the subject of the verification and the relevant issuing authority with a written determination of whether or not the subject goods qualify as originating goods.
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(c)

(d)

P.U. (A) 277

(e)

Any suspended preferential treatment shall be reinstated upon the written determination referred to in paragraph (d) that the goods qualify as originating goods. The exporter/producer will be allowed thirty (30) days, from receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the goods. If the goods are still found to be non-originating, the final written determination will be communicated to the issuing authority within thirty (30) days from receipt of the comments/additional information from the exporter/producer. The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results communicated to the issuing authority within a maximum of one hundred and eighty (180) days. While awaiting the results of the verification visit, Rule 18(c) on the suspension of preferential treatment shall be applied. Rule 20 Confidentiality

(f)

(g)

Member States shall maintain, in accordance with their laws, the confidentiality of classified business information collected in the process of verification pursuant to Rules 18 and 19 and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The classified business information may only be discloses to those authorities responsible for the administration and enforcement of origin determination. Rule 21 Documentation for Implementing A r t i c l e 3 2 (2) (b) (Direct Consignment) For the purposes of implementing A r t i c l e 3 2 (2)(b) of this Agreement, where transportation is effected through the territory of one or more non-Member State, the following shall be produced to the Government authorities of the importing Member State: (a) (b) (c) A through Bill of Lading issued in the exporting Member State; A Certificate of Origin (Form D) issued by the relevant Government authorities of the exporting Member State; A copy of the original commercial invoice in respect of the goods; and
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P.U. (A) 277

(d)

Supporting documents in evidence that the requirements of A r t i c l e 3 2 (2)(b) paragraphs (i), (ii) and (iii) of this Agreement are being complied with. Rule 22 Exhibition Goods

1.

Goods sent from an exporting Member State for exhibition in another Member State and sold during or after the exhibition for importation into a Member State shall be granted preferential treatment accorded under this Agreement on the condition that the goods meet the requirements as set out in Rule of Origin of this Agreement, provided that it is shown to the satisfaction of the relevant Government authorities of the importing Member State that: (a) An exporter has dispatched those goods from the territory of the exporting Member State to the Member State where the exhibition is held and has exhibited them there; The exporter has sold the goods or transferred them to a consignee in the importing Member State; The goods have been consigned during the exhibition or immediately thereafter to the importing Member State in the state in which they were sent for the exhibition.

(b) (c)

2.

For the purposes of implementing paragraph 1, the Certificate of Origin (Form D) shall be provided to the relevant Government authorities of the importing Member State. The name and address of the exhibition must be indicated. The relevant Government authorities of the Member State where the exhibition took place may provide evidence together with supporting documents prescribed in Rule 21(d) for the identification of the products and the conditions under which they were exhibited. Paragraph 1 shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with the view to the sale of foreign goods and where the goods remain under customs control during the exhibition. Rule 23 Third Country Invoicing

3.

1.

Relevant Government authorities in the importing Member State shall accept Certificates of Origin (Form D) in cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of the said company, provided that the goods meet the requirements of Rule of Origin of this Agreement .
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2.

The exporter shall indicate third country invoicing and such information as name and country of the company issuing the invoice in the Certificate of Origin (Form D). Rule 24 Action against Fraudulent Acts

1.

When it is suspected that fraudulent acts in connection with the Certificate of Origin (Form D) have been committed, the Government authorities concerned shall cooperate in the action to be taken in the respective Member State against the persons involved. Each Member State shall provide legal sanctions for fraudulent acts related to the Certificate of Origin (Form D).

2.

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TABLE OF CONTENTS General Rules for the interpretation of the Harmonized System. SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 1. 2. 3. 4. 5. Section Notes Live animals. Meat and edible meat offal. Fish and crustaceans, molluscs and other aquatic invertebrates. Dairy produce; birds eggs; natural honey, edible products of animal origin, not elsewhere specified or included. Products of animal origin, not elsewhere specified or included. SECTION II VEGETABLE PRODUCTS 6. 7. 8. 9. 10. 11. 12. 13. 14. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. Edible vegetables and certain roots and tubers. Edible fruit and nuts; peel of citrus fruit or melons. Coffee, tea, mate and spices. Cereals. Products of the milling industry; malt; starches; inulin; wheat gluten. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. Lac; gums, resins and other vegetable saps and extracts. Vegetable plaiting materials; vegetable products not elsewhere specified or included.

SECTION III ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15. Animal and vegetable fats or oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

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P.U. (A) 277

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Section Notes Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates. Sugar and sugar confectionery. Cocoa and cocoa preparations. Preparations of cereals, flour, starch or milk; pastrycooks products. Preparations of vegetables, fruit, nuts or other parts of plants. Miscellaneous edible preparations. Beverages, spirits and vinegar. Residues and waste from the food industries; prepared animal fodder. Tobacco and manufactured tobacco substitutes. SECTION V MINERAL PRODUCTS 25. 26. 27. Salts; sulphur; earths and stone; plastering materials, lime and cement. Ores, slag and ash. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES 28. 29. 30. 31. 32. 33. 34. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements and of isotopes. Organic chemicals. Pharmaceutical products. Fertilisers. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty, and other mastics; inks. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster. Albuminoidal substances; modified starches; glues; enzymes.
114

16. 17. 18. 19. 20. 21. 22. 23. 24.

35.

P.U. (A) 277

36. 37. 38.

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. Photographic or cinematographic goods. Miscellaneous chemical products. SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

39. 40.

Section Notes Plastics and articles thereof. Rubber and articles thereof.

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

41. 42. 43.

Raw hides and skins (other than furskins) and leather. Articles of leather; saddlery and harness; travels goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). Furskins and artificial fur; manufactures thereof.

SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

44. 45. 46.

Wood and articles of wood; wood charcoal. Cork and articles of cork. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

115

P.U. (A) 277

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

47. 48. 49.

Section Notes Pulp of wood or of other fibrous cellulosic materials; recovered (waste and scrap) paper or paperboard. Paper and paperboard; articles of paper pulp, of paper or of paperboard. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. SECTION XI TEXTILES AND TEXTILE ARTICLES

50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63.

Silk. Wool, fine or coarse animal hair; horsehair yarn and woven fabric. Cotton. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. Man-made filaments; strip and the like of man-made textile materials. Man-made staple fibres. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. Carpets and other textile floor coverings. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. Knitted and crocheted fabrics. Articles of apparel and clothing accessories, knitted or crocheted. Articles of apparel and clothing accessories, not knitted or crocheted. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 64. 65. Footwear, gaiters and the like; parts of such articles. Headgear and parts thereof.
116

P.U. (A) 277

66. 67.

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68. 69. 70.

Section Notes Articles of stone, plaster, cement, asbestos, mica or similar materials. Ceramic products. Glass and glassware.

SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin. SECTION XV BASE METALS AND ARTICLES OF BASE METAL 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. Iron and steel. Articles of iron or steel Copper and articles thereof. Nickel and articles thereof. Aluminium and articles thereof. (Reserved for possible future use in the Harmonized System) Lead and articles thereof. Zinc and articles thereof. Tin and articles thereof. Other base metals; cermets; articles thereof. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. Miscellaneous articles of base metal.
117

P.U. (A) 277

SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDER AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. Aircraft, spacecraft, and parts thereof. Ships, boats and floating structures. SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90. 91. 92. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. Clocks and watches and parts thereof. Musical instruments; parts and accessories of such articles.

84. 85.

86.

87. 88. 89.

SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93. Arms and ammunition; parts and accessories thereof.

118

P.U. (A) 277

SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

94.

95. 96.

Section Notes Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. Toys, games and sport requisites; parts and accessories thereof. Miscellaneous manufactured articles. SECTION XXI WORKS OF ART, COLLECTORS PIECES AND ANTIQUES

97. 98.

Works of art, collectors pieces and antiques. Special Provisions.

119

P.U. (A) 277

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM Classification of goods in the Nomenclature shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled; (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
120

P.U. (A) 277

4.

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

5.

6.

121

P.U. (A) 277

JADUAL KETIGA/THIRD SCHEDULE [Subperenggan 7/Subparagraph 7] SINGKATAN-SINGKATAN DAN SIMBOL-SIMBOL/ (ABBREVIATIONS AND SYMBOLS)
AC ASTM Bq
oC

alternating current American Society for Testing Materials becquerel degree(s) Celsius cubic centimetre(s) centigram(s) centimetre(s) square centimetre(s) cubic centimetre(s) centinewton(s) direct current gram(s) hertz infra-red kilocalorie(s) kilogram(s) kilogram force kilonewton(s) kilopascal(s) kilovolt(s) kilovolts-ampere(s) kilovolts-ampere(s)-reactive kilowatt(s) 1,000 kilowatt hour litre(s) metre(s) metasquare metre(s) cubic metre(s)

cc cg cm cm2 cm3 cN DC g Hz IR kcal kg kgf kN kPa kV kVA kvar kW 1,000 kWh l m mm2 m3

122

P.U. (A) 277 m3(*) Ci mm mN MPa N No. opRM RON stk t u(pack) u 2u 12u 100u 1,000u UV V vol. W w.i.t.h. % xo yr g.v.w cubic metre(s) at a pressure of 1013 bar and a 1013 mbar and a temperature of 15oC. microcurie millimetre(s) millinewton(s) megapasca(s) newton(s) Number orthoparaRinggit Malaysia Research Octane Number stick(s) tonne(s) packs pieces/ items pairs dozens hundred of pieces/ items thousand of pieces/ items ultra-violet volts(s) volume watt(s) whichever is the higher percent x degree(s) year gross vehicle weight

123

P.U. (A) 277


JADUAL KEDUA/SECOND SCHEDULE PERINTAH DUTI KASTAM/CUSTOMS DUTIES [Subperenggan 3(1), 3(2), 3(3), 4(1), 4(2) dan 4(3)/Subparagraph 3(1), 3(2), 3(3), 4(1), 4(2) and 4(3)] SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Section Notes. 1. 2. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried. Chapter 1 Live animals Chapter Note. 1. This Chapter covers all live animals except (a) (b) (c) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08; Cultures of micro-organisms and other products of heading 30.02; and Animals of heading 95.08.

RATE OF DUTY Heading (1) 01.01 Subheading (2) Description (3) Live horses, asses, mules and hinnies. - Horses: - - Pure-bred breeding animals - - Other - Asses: - - Pure-bred breeding animals - - Other - Other Live bovine animals. - Cattle: - - Pure-bred breeding animals - - Other: - - - Male cattle (including oxen): - - - - For slaughter: - - - - - Oxen Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0101.21.00 00 0101.29.00 00 0101.30 0101.30.10 00 0101.30.90 00 0101.90.00 00 01.02 0102.21.00 00 0102.29 0102.29.10

u u u u u

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

Nil

5%

0%

0102.29.10 11

Nil

Nil

0%

124

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0102.29.10 19 0102.29.10 91 0102.29.10 99 0102.29.90 0102.29.90 10 0102.29.90 90 0102.31.00 00 0102.39.00 0102.39.00 10 0102.39.00 90 0102.90 0102.90.10 00 0102.90.90 0102.90.90 10 0102.90.90 90 01.03 0103.10.00 00 0103.91.00 00 0103.92.00 00 Description (3) - - - - Other - - - Other: - - - - Oxen - - - - Other - - Other: - - - For slaughter - - - Other Buffalo: - Pure-bred breeding animals - Other: - - For slaughter - - Other Other: - Pure-bred breeding animals - Other: - - For slaughter - - Other Unit of Quantity (4) u u u u u u u u u u u Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) 5% Nil 5% 5% 5% 5% 5% 5% 5% 5% 5% ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Live swine. - Pure-bred breeding animals - Other: - - Weighing less than 50 kg Weighing 50 kg or more

u u u

Nil TRQ as specified in Appendix B TRQ as specified in Appendix B

Nil Nil Nil

0% 0% 0%

01.04 0104.10 0104.10.10 00 0104.10.90 00 0104.20 0104.20.10 00 0104.20.90 00 01.05

Live sheep and goats. - Sheep: - - Pure-bred breeding animals - - Other - Goats: - - Pure-bred breeding animals - - Other Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185 g: - - Fowls of the species Gallus domesticus: - - - Breeding fowls

u u u u

Nil Nil Nil Nil

Nil Nil 5% 5%

0% 0% 0% 0%

0105.11 0105.11.10 00

Nil

Nil

0%

125

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0105.11.90 00 0105.12 0105.12.10 00 0105.12.90 00 0105.13 0105.13.10 00 0105.13.90 00 0105.14 0105.14.10 00 0105.14.90 00 0105.15 0105.15.10 00 0105.15.90 00 0105.94 0105.94.10 0105.94.10 10 0105.94.10 20 0105.94.40 0105.94.40 10 0105.94.40 90 0105.94.91 00 0105.94.99 00 0105.99 0105.99.10 00 0105.99.20 00 0105.99.30 00 0105.99.40 00 Description (3) Other Unit of Quantity (4) u Import (5) TRQ as specified in Appendix B Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil ATIGA (7) 0%

- Turkeys: - - Breeding turkeys - - Other - Ducks: - - Breeding ducklings - - Other - Geese: - - Breeding goslings - - Other - Guinea fowls: - - Breeding guinea fowls - - Other Other: - Fowls of the species Gallus domesticus: - - Breeding fowls, other than fighting cocks: - - - Weighing not more than 2 kg - - - Other - - Fighting cocks: - - - Weighing not more than 2 kg - Other Other: - Weighing than 2 kg

u u u u u u u u

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

u u u u

Nil Nil TRQ as specified in Appendix B Nil TRQ as specified in Appendix B Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

not

more

u u u u u u

- - Other Other: - Breeding ducks - Other ducks - Breeding geese, turkeys and guinea fowls - Other geese, turkeys and guinea fowls

01.06 0106.11.00 0106.11.00 10 0106.11.00 90

Other live animals. - Mammals: - - Primates: - - - For zoos and pets - - - Other

u u

Nil Nil

Nil 5%

0% 0%

126

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0106.12.00 Description (3) Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia): - For zoos and pets - Other Camels and other camelids (Camelidae): - For zoos and pets - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0106.12.00 10 0106.12.00 90 0106.13.00 0106.13.00 10 0106.13.00 90 0106.14.00 0106.14.00 10 0106.14.00 90 0106.19.00 0106.19.00 10 0106.19.00 90 0106.20.00 0106.20.00 10 0106.20.00 90 0106.31.00 0106.31.00 10 0106.31.00 90 0106.32.00 0106.32.00 10 0106.32.00 90 0106.33.00 0106.33.00 10 0106.33.00 90 0106.39.00 0106.39.00 10 0106.39.00 90 0106.41.00 0106.41.00 10 0106.41.00 90 0106.49.00 0106.49.00 10 0106.49.00 90

u u

Nil Nil

Nil 5%

0% 0%

- Rabbits and hares: - - For zoos and pets - - Other - Other: - - For zoos and pets - - Other Reptiles (including snakes and turtles): - For zoos and pets - Other Birds: - Birds of prey: - - For zoos and pets - - Other - Psittaciformes (including parrots, parakeets, macaws and cockatoos): - - For zoos and pets - - Other - Ostriches; emus (Dromaius novaehollandiae): - - For zoos and pets - - Other - Other: - - For zoos and pets - - Other Insects: - Bees: - - For zoos and pets - - Other - Other: - - For zoos and pets - - Other

u u u u u u

Nil Nil Nil Nil Nil Nil

Nil 5% Nil 5% Nil 5%

0% 0% 0% 0% 0% 0%

u u

Nil Nil

Nil 5%

0% 0%

u u

Nil Nil

Nil 5%

0% 0%

u u

Nil Nil

Nil 5%

0% 0%

u u u u

Nil Nil Nil Nil

Nil 5% Nil 5%

0% 0% 0% 0%

u u u u

Nil Nil Nil Nil

Nil 5% Nil 5%

0% 0% 0% 0%

127

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0106.90.00 0106.90.00 10 0106.90.00 90 Description (3) Other: - For zoos and pets - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

u u

Nil Nil

Nil 5%

0% 0%

128

P.U. (A) 277


Chapter 2 Meat and edible meat offal Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or Animal fat, other than products of heading 02.09 (Chapter 15).

RATE OF DUTY Heading (1) 02.01 0201.10.00 00 0201.20.00 00 0201.30.00 00 02.02 0202.10.00 00 0202.20.00 00 0202.30.00 00 02.03 Subheading (2) Description (3) Meat of bovine animals, fresh or chilled. - Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of bovine animals, frozen. - Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of swine, fresh, chilled or frozen. - Fresh or chilled: - - Carcasses and half-carcasses Hams, shoulders and cuts thereof, with bone in - Other Frozen: - Carcasses and half-carcasses Hams, shoulders and thereof, with bone in Other cuts kg kg Nil Nil Nil Nil 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0203.11.00 00 0203.12.00 00 0203.19.00 00 0203.21.00 00 0203.22.00 00 0203.29.00 00 02.04 0204.10.00 00

kg

TRQ as specified in Appendix B Nil Nil TRQ as specified in Appendix B

Nil

0%

kg kg kg

Nil Nil Nil

0% 0% 0%

Meat of sheep or goats, fresh, chilled or frozen. - Carcasses and half-carcasses of lamb, fresh or chilled

kg

Nil

Nil

0%

129

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0204.21.00 00 0204.22.00 00 0204.23.00 00 0204.30.00 00 Description (3) Other meat of sheep, fresh or chilled: - Carcasses and half-carcasses - Other cuts with bone in - Boneless Carcasses and half-carcasses of lamb, frozen Other meat of sheep, frozen: - Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of goats Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

0204.41.00 00 0204.42.00 00 0204.43.00 00 0204.50.00 00 02.05 0205.00.00 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. - Of bovine animals, fresh or chilled - Of bovine animals, frozen: - - Tongues - - Livers - - Other - Of swine, fresh or chilled - Of swine, frozen: - - Livers - - Other - Other, fresh or chilled - Other, frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: - - Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled

kg

Nil

Nil

0%

02.06

0206.10.00 00 0206.21.00 00 0206.22.00 00 0206.29.00 00 0206.30.00 00 0206.41.00 00 0206.49.00 00 0206.80.00 00 0206.90.00 00 02.07

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

0207.11.00 00 0207.12.00 00 0207.13.00 00

kg kg kg

TRQ as specified in Appendix B TRQ as specified in Appendix B TRQ as specified in Appendix B

Nil Nil Nil

0% 0% 0%

130

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0207.14 0207.14.10 00 0207.14.20 00 0207.14.30 00 Description (3) Cuts and offal, frozen: - Wings Thighs Livers Other: - Mechanically deboned or separated meat Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

TRQ as specified in Appendix C TRQ as specified in Appendix C TRQ as specified in Appendix C TRQ as specified in Appendix C TRQ as specified in Appendix C

Nil Nil Nil

0% 0% 0%

0207.14.91 00 0207.14.99 00

kg kg

Nil Nil

0% 0%

0207.24.00 00 0207.25.00 00 0207.26.00 00 0207.27 0207.27.10 00 0207.27.91 00 0207.27.99 00 0207.41.00 00 0207.42.00 00 0207.43.00 00 0207.44.00 00 0207.45.00 00 0207.51.00 00 0207.52.00 00 0207.53.00 00 0207.54.00 00 0207.55.00 00 0207.60.00 0207.60.00 10 0207.60.00 20 0207.60.00 30 0207.60.00 40

Of turkeys: - Not cut in pieces, fresh or chilled - Not cut in pieces, frozen - Cuts and offal, fresh or chilled - Cuts and offal, frozen: - - Livers - - Other: - - - Mechanically deboned or separated meat - - - Other Of ducks: - Not cut in pieces, fresh or chilled - Not cut in pieces, frozen - Fatty livers, fresh or chilled - Other, fresh or chilled - Other, frozen Of geese: - Not cut in pieces, fresh or chilled - Not cut in pieces, frozen - Fatty livers, fresh or chilled - Other, fresh or chilled - Other, frozen Of Guinea fowls: - Not cut in pieces, fresh or chilled - Not cut in pieces, frozen - Fatty livers, fresh or chilled - Other, fresh or chilled

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

131

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0207.60.00 50 02.08 0208.10.00 00 0208.30.00 00 0208.40 Description (3) Other, frozen Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

0208.40.10 00

0208.40.90 00 0208.50.00 00 0208.60.00 00 0208.90 0208.90.10 00 0208.90.90 00 02.09

Other meat and edible meat offal, fresh, chilled or frozen. - Of rabbits or hares - Of primates - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia): - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) - - Other - Of reptiles (including snakes and turtles) - Of camels and other camelids (Camelidae) - Other: - - Frogs' legs - - Other Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. - Of pigs - Other Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. - Meat of swine: - - Hams, shoulders and cuts thereof, with bone in: - - - Hams - - - Other - - Bellies (streaky) and cuts thereof - - Other: - - - Bacon or boneless hams - - - Other: - - - - Salted pork

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

0209.10.00 00 0209.90.00 00 02.10

kg kg

Nil Nil

Nil Nil

0% 0%

0210.11.00 0210.11.00 10 0210.11.00 90 0210.12.00 00 0210.19 0210.19.30 00 0210.19.90 0210.19.90 10

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

132

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0210.19.90 90 0210.20.00 0210.20.00 10 0210.20.00 90 Description (3) - - - Other Meat of bovine animals: - Beef and veal - Other Other, including edible flours and meals of meat or meat offal: - Of primates - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia): - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) - - Other - Of reptiles (including snakes and turtles) - Other: - - Freeze dried chicken dice - - Dried pork skin - - Other: - - - Poultry liver: - - - - Salted or in brine - - - - Dried or smoked - - - Other Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

0210.91.00 00 0210.92

kg

Nil

Nil

0%

0210.92.10 00

0210.92.90 00 0210.93.00 00 0210.99 0210.99.10 00 0210.99.20 00 0210.99.90 0210.99.90 11 0210.99.90 12 0210.99.90 90

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

133

P.U. (A) 277


Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) Mammals of heading 01.06; Meat of mammals of heading 01.06 (heading 02.08 or 02.10); Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or (d) 2. Caviar or caviar substitutes prepared from fish eggs (heading 16.04). In this Chapter the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

RATE OF DUTY Heading (1) 03.01 0301.11 0301.11.10 00 0301.11.91 00 0301.11.92 00 0301.11.93 00 0301.11.94 00 0301.11.95 00 0301.11.99 00 0301.19 0301.19.10 00 0301.19.90 00 0301.91.00 00 Subheading (2) Description (3) Live fish. - Ornamental fish: - - Freshwater: - - - Fry - - - Other: - - - - Koi carp (Cyprinus carpio) - - - - Goldfish (Carassius auratus) - - - - Siamese fighting fish (Beta splendens) - - - - Oscars (Astonotus ocellatus) - - - - Arowanas (Scleropages formosus) - - - - Other - - Other: - - - Fry - - - Other - Other live fish: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

Nil

Nil

0%

u u u u u u u u

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

134

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0301.92.00 00 0301.93 Description (3) Eels (Anguilla spp.) Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypopthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): - Breeding, other than fry - Other Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) Southern bluefin tunas (Thunnus maccoyii) Other: - Milkfish or lapu-lapu fry: - - Breeding - - Other - Other fish fry: - - Breeding - - Other - Other, marine fish: - - Milkfish, breeding - - Other - Other, freshwater fish Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

0301.93.10 00 0301.93.90 00 0301.94.00 00 0301.95.00 00 0301.99 0301.99.11 00 0301.99.19 00 0301.99.21 00 0301.99.29 00 0301.99.31 00 0301.99.39 00 0301.99.40 00 03.02

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

0302.11.00 00

0302.13.00 00

0302.14.00 00 0302.19.00 00

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding livers and roes: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha ,Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Other

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

135

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - Plaice (Pleuronectes platessa) - Sole (Solea spp.) - Turbots (Psetta maxima) - Other Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: - Albacore or longfinned tunas (Thunnus alalunga) - Yellowfin tunas (Thunnus albacares) - Skipjack or stripe-bellied bonito - Bigeye tunas (Thunnus obesus) - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) - Southern bluefin tunas (Thunnus maccoyii) - Other Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: - Herrings (Clupea harengus, Clupea pallasii) - Anchovies (Engraulis spp.) - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0302.21.00 00

0302.22.00 00 0302.23.00 00 0302.24.00 00 0302.29.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0302.31.00 00 0302.32.00 00 0302.33.00 00 0302.34.00 00 0302.35.00 00 0302.36.00 00 0302.39.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0302.41.00 00 0302.42.00 00 0302.43.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

136

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0302.44.00 00 0302.45.00 00 0302.46.00 00 0302.47.00 00 Description (3) Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - Jack and horse mackerel (Trachurus spp.) - Cobia (Rachycentron canadum) - Swordfish (Xiphias gladius) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Haddock (Melanogrammus aeglefinus) - Coalfish (Pollachius virens) - Hake (Merluccius spp., Urophycis spp.) - Alaska Pollack (Theraga chalcogramma) - Blue whitings (Micromesistius poutassou, Micromesistius australis) - Other Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: - Tilapias (Oreochromis spp.) - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): - - Yellowtail catfish (Pangasius pangasius) - - Other - Carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylophar yngodon piceus): - - Mrigal (Cirrhinus cirrhosus) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0302.51.00 00 0302.52.00 00 0302.53.00 00 0302.54.00 00 0302.55.00 00 0302.56.00 00 0302.59.00 00

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

0302.71.00 00 0302.72 0302.72.10 00 0302.72.90 00 0302.73

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

0302.73.10 00

kg

Nil

Nil

0%

137

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0302.73.90 00 0302.74.00 00 0302.79.00 00 Description (3) - - Other - Eels (Anguilla spp.) - Other Other fish, excluding livers and roes: - Dogfish and other sharks - Rays and skates (Rajidae) - Toothfish (Dissostichus spp.) - Seabass (Dicentrarchus spp.) - Seabream (Sparidae) - Other: - - Marine fish: - - - Longfin mojarra (Pentaprion longimanus) - - - Bluntnose lizardfish (Trachinocephalus myops) - - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni) - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger) - - - Mangrove red snappers (Lutjanus argentimaculatus) - - - Other - - Other: - - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

0302.81.00 00 0302.82.00 00 0302.83.00 00 0302.84.00 00 0302.85.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0302.89.12 00 0302.89.13 00 0302.89.14 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

0302.89.15 00

kg

Nil

Nil

0%

0302.89.16 00

kg

Nil

Nil

0%

0302.89.17 00

0302.89.18 00 0302.89.19 00 0302.89.22 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

138

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0302.89.24 00 0302.89.26 00 Description (3) Snakeskin gourami (Trichogaster pectoralis) - - - Indian threadfins (Polynemus indicus) and silver grunts (Pomadasys argenteus) - - - Hilsa shad (Tenualosa ilisha) - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) - - - Other Livers and roes Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0302.89.27 00 0302.89.28 00 0302.89.29 00 0302.90.00 00 03.03

0303.11.00 00 0303.12.00 00

0303.13.00 00 0303.14.00 00

0303.19.00 00

0303.23.00 00

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding livers and roes: - - Sockeye salmon (red salmon) (Oncorhynchus nerka) - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Other - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: - - Tilapias (Oreochromis spp.)

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

139

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0303.24.00 00 0303.25.00 00 Description (3) Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) - Eels (Anguilla spp.) - Other Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - Plaice (Pleuronectes platessa) - Sole (Solea spp.) - Turbots (Psetta maxima) - Other Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: - Albacore or longfinned tunas (Thunnas alalunga) - Yellowfin tunas (Thunnus albacares) - Skipjack or stripe-bellied bonito - Bigeye tunas (Thunnus obesus) - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis). - Southern bluefin tunas (Thunnus maccoyii) - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

0303.26.00 00 0303.29.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0303.31.00 00

0303.32.00 00 0303.33.00 00 0303.34.00 00 0303.39.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0303.41.00 00 0303.42.00 00 0303.43.00 00 0303.44.00 00 0303.45.00 00 0303.46.00 00 0303.49.00 00

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

140

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: - Herrings (Clupea harengus, Clupea pallasii) - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - Jack and horse mackerel (Trachurus spp.) - Cobia (Rachycentron canadum) - Swordfish (Xiphias gladius) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Haddock (Melanogrammus aeglefinus) - Coalfish (Pollachius virens) - Hake (Merluccius spp., Urophycis spp.) - Alaska Pollack (Theragra chalcogramma) - Blue whitings (Micromesistius poutassou, Micromesistius australis) - Other Other fish, excluding livers and roes: - Dogfish and other sharks - Rays and skates (Rajidae) - Toothfish (Dissostichus spp.) - Seabass (Dicentrarchus spp.) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0303.51.00 00 0303.53.00 00

kg

Nil

Nil

0%

0303.54.00 00 0303.55.00 00 0303.56.00 00 0303.57.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0303.63.00 00 0303.64.00 00 0303.65.00 00 0303.66.00 00 0303.67.00 00 0303.68.00 00 0303.69.00 00

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

0303.81.00 00 0303.82.00 00 0303.83.00 00 0303.84.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

141

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0303.89 0303.89.12 00 0303.89.13 00 0303.89.14 00 Description (3) Other: - Marine fish: - - Longfin mojarra (Pentaprion longimanus) - - Bluntnose lizardfish (Trachinocephalus myops) - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni) - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger) - - Mangrove red snappers (Lutjanus argentimaculatus) - - Other - Other: - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) - - Snakeskin gourami (Trichogaster pectoralis) - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus) - - Hilsa shad (Tenualosa ilisha) - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

0303.89.15 00

kg

Nil

Nil

0%

kg

Nil

Nil

0%

0303.89.16 00

0303.89.17 00

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0303.89.18 00 0303.89.19 00 0303.89.22 00

kg kg

Nil Nil

Nil Nil

0% 0%

0303.89.24 00 0303.89.26 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0303.89.27 00 0303.89.28 00 0303.89.29 00

142

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0303.90 0303.90.10 00 0303.90.20 00 03.04 Description (3) Livers and roes: - Livers - Roes Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

0304.31.00 00 0304.32.00 00 0304.33.00 00 0304.39.00 00

0304.41.00 00

0304.42.00 00

0304.43.00 00

0304.44.00 00

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): - - Tilapias (Oreochromis spp.) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - - Nile Perch (Lates niloticus) - - Other - Fresh or chilled fillets of other fish: - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

143

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0304.45.00 00 0304.46.00 00 0304.49.00 00 0304.51.00 00 Description (3) - Swordfish (Xiphias gladius) - Toothfish (Dissostichus spp.) - Other Other, fresh or chilled: - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - Salmonidae - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - Swordfish (Xiphias gladius) - Toothfish (Dissostichus spp.) - Other Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): - Tilapias (Oreochromis spp.) - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - Nile Perch (Lates niloticus) - Other Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Haddock (Melanogrammus aeglefinus) Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

0304.52.00 00 0304.53.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

0304.54.00 00 0304.55.00 00 0304.59.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0304.61.00 00 0304.62.00 00 0304.63.00 00 0304.69.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0304.71.00 00 0304.72.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

144

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0304.73.00 00 0304.74.00 00 0304.75.00 00 0304.79.00 00 0304.81.00 00 Description (3) Coalfish (Pollachius virens) Hake (Merluccius spp., Urophycis spp.) - Alaska Pollack (Theraga chalcogramma) - Other Frozen fillets of other fish: - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) - Swordfish (Xiphias gladius) - Toothfish (Dissostichus spp.) - Herrings (Clupea harengus, Clupea pallasii) - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) - Other Other, frozen: - Swordfish (Xiphias gladius) - Toothfish (Dissostichus spp.) - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

kg

Nil

Nil

0%

0304.82.00 00

kg

Nil

Nil

0%

0304.83.00 00

0304.84.00 00 0304.85.00 00 0304.86.00 00 0304.87.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0304.89.00 00 0304.91.00 00 0304.92.00 00 0304.93.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

145

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0304.94.00 00 0304.95.00 00 Description (3) Alaska Pollack (Theragra chalcogramma) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

0304.99.00 00 03.05

kg kg

Nil Nil

Nil Nil

0% 0%

0305.10.00 00 0305.20 0305.20.10 00 0305.20.90 0305.20.90 10 0305.20.90 21 0305.20.90 22 0305.20.90 31 0305.20.90 32 0305.20.90 40

0305.31.00 00

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. - Flours, meals and pellets of fish, fit for human consumption - Livers and roes of fish, dried, smoked, salted or in brine: - - Of freshwater fish, dried, salted or in brine - - Other: - - - Of cod - - - Of salmon: - - - - Smoked - - - - Dried, salted or in brine - - - Of other marine fish: - - - - Smoked - - - - Dried, salted or in brine - - - Of freshwater fish, smoked - Fish fillets, dried, salted or in brine, but not smoked: - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

kg

Nil

Nil

0%

kg kg kg kg kg kg kg

Nil Nil Nil 7% 8% 7% 8%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

146

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0305.32.00 00 Description (3) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - Other: - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis) - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) - - Other: - - - Of freshwater fish - - - Of marine fish Smoked fish, including fillets, other than edible fish offal : - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - Herrings (Clupea harengus, Clupea pallasii) - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

7%

Nil

0%

0305.39.00 0305.39.10 00

0305.39.20 00

kg

Nil

Nil

0%

kg kg kg

7% Nil 7%

Nil Nil Nil

0% 0% 0%

0305.39.90 0305.39.90 10 0305.39.90 20

0305.41.00 00

kg kg

7% 7%

Nil Nil

0% 0%

0305.42.00 00 0305.43.00 00

kg

7%

Nil

0%

0305.44.00 00

kg

7%

Nil

0%

147

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - Other Dried fish, other than edible fish offal, whether or not salted but not smoked: - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Other: - - Marine fish: - - - Anchovies (Stolephorus spp.) (Ikan bilis) - - - Other - - Other Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: - Herrings (Clupea harengus, Clupea pallasii) - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Anchovies (Engraulis spp.) - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) - Other: - - Marine fish - - Other Fish fins, heads, tails, maws and other edible fish offal: - Shark fins Fish heads, tails and maws: - Fish maws: - - Of cod - - Other - Other: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0305.49.00 00

kg

7%

Nil

0%

0305.51.00 00 0305.59 0305.59.20 0305.59.20 10 0305.59.20 90 0305.59.90 00

kg

Nil

Nil

0%

kg kg kg

7% 7% Nil

Nil Nil Nil

0% 0% 0%

0305.61.00 00 0305.62.00 00 0305.63.00 00 0305.64.00 00

kg kg kg

7% 7% 7%

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil 7% Nil

Nil Nil Nil

0% 0% 0%

0305.69 0305.69.10 00 0305.69.90 00

0305.71.00 00 0305.72 0305.72.10 0305.72.10 10 0305.72.10 90 0305.72.90

kg

7%

Nil

0%

kg kg

Nil 7%

Nil Nil

0% 0%

148

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) - - Marine fish: - - - Of cod - - - Other - - Freshwater fish Other: - Marine fish: - - Of cod - - Other - Freshwater fish Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0305.72.90 11 0305.72.90 19 0305.72.90 20 0305.79.00 0305.79.00 11 0305.79.00 19 0305.79.00 20 03.06

kg kg kg

Nil 7% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil 7% Nil

Nil Nil Nil

0% 0% 0%

0306.11.00 00 0306.12.00 00 0306.14 0306.14.10 00 0306.14.90 00 0306.15.00 00 0306.16.00 00 0306.17 0306.17.10 00 0306.17.20 00 0306.17.30 00

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. - Frozen: - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) - - Lobsters (Homarus spp.) - - Crabs: - - - Soft shell crabs - - - Other - - Norway lobsters (Nephrops norvegicus) - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) - - Other shrimps and prawns: - - - Giant tiger prawns (Penaeus monodon) - - - Whiteleg shrimps (Liptopenaeus vannamei) - - - Giant river prawns (Macrobrachium rosenbergii) - Other Other, including flours, meals and pellets of crustaceans, fit for human consumption Not frozen:

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0306.17.90 00 0306.19.00 00

kg

Nil

Nil

0%

149

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0306.21 0306.21.10 00 0306.21.20 00 0306.21.30 00 0306.21.91 0306.21.91 10 0306.21.91 90 0306.21.99 00 0306.22 0306.22.10 00 0306.22.20 00 0306.22.30 00 0306.22.91 0306.22.91 10 0306.22.91 90 0306.22.99 00 0306.24 0306.24.10 00 0306.24.20 00 0306.24.91 0306.24.91 10 0306.24.91 90 0306.24.99 00 0306.25.00 Description (3) Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): - Breeding - Other, live - Fresh or chilled - Other: - - In airtight containers: - - - Smoked - - - Other - - Other Lobster (Homarus spp.): - Breeding - Other, live - Fresh or chilled - Other: - - In airtight containers: - - - Smoked - - - Other - - Other Crabs: - Live - Fresh or chilled - Other: - - In airtight containers: - - - Smoked - - - Other - - Other Norway lobsters (Nephrops norvegicus): - In airtight containers: - - Smoked - - Other - Other Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): - Breeding - Other, live - Fresh or chilled - Dried: - - In airtight containers: - - - In shell, cooked by steaming or boiling in water Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg

Nil 8% Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg

Nil 8% Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

Nil 8% Nil

Nil Nil Nil

0% 0% 0%

0306.25.00 11 0306.25.00 19 0306.25.00 90 0306.26 0306.26.10 00 0306.26.20 00 0306.26.30 00 0306.26.41 0306.26.41 10

kg kg kg

Nil 8% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

8%

Nil

0%

150

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0306.26.41 90 0306.26.49 00 0306.26.91 0306.26.91 10 Description (3) - - Other - Other Other: - In airtight containers: - - In shell, cooked by steaming or boiling in water, salted or in brine - - - Other: - - - - Smoked - - - - Other - - Other: - - - In shell, cooked by steaming or boiling in water, salted or in brine - - - Other: - - - - Smoked - - - - Other Other shrimps and prawns: - Breeding: - - Giant tiger prawns (Penaeus monodon) - - Whiteleg shrimps (Litopenaeus vannamei) - - Other - Other, live: - - Giant tiger prawns (Penaeus monodon) - - Whiteleg shrimps (Litopenaeus vannamei) - - Other - Fresh or chilled: - - Giant tigerprawns (Penaeus monodon) - - Whiteleg shrimps (Litopenaeus vannamei) - - Other - Dried: - - In airtight containers: - - - In shell, cooked by steaming or boiling in water - - Other - Other Other: - In airtight containers: Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

kg kg kg

8% Nil Nil

Nil Nil Nil

0% 0% 0%

0306.26.91 0306.26.91 91 0306.26.91 99 0306.26.99 0306.26.99 10

0306.26.99 91 0306.26.99 99 0306.27 0306.27.11 00 0306.27.12 00 0306.27.19 00 0306.27.21 00 0306.27.22 00 0306.27.29 00 0306.27.31 00 0306.27.32 00 0306.27.39 00 0306.27.41 0306.27.41 10

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

8% Nil Nil

Nil Nil Nil

0% 0% 0%

0306.27.41 90 0306.27.49 00 0306.27.91

151

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0306.27.91 10 Description (3) In shell, cooked by steaming or boiling in water, salted or in brine - - - Other: - - - - Smoked - - - - Other - - Other: - - - In shell, cooked by steaming or boiling in water, salted or in brine - - - Other: - - - - Smoked - - - - Other Other, including flours, meals and pellets of crustaceans, fit for human consumption: - Live - Fresh or chilled - Flours, meals and pellets - Other: - - In airtight containers: - - - Smoked - - - Other - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

8% Nil Nil

Nil Nil Nil

0% 0% 0%

0306.27.91 91 0306.27.91 99 0306.27.99 0306.27.99 10

0306.27.99 91 0306.27.99 99 0306.29 0306.29.10 00 0306.29.20 00 0306.29.30 00 0306.29.91 0306.29.91 10 0306.29.91 90 0306.29.99 00 03.07

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil 8% Nil

Nil Nil Nil

0% 0% 0%

0307.11 0307.11.10 00 0307.11.20 00 0307.19 0307.19.10 00 0307.19.20 00 0307.19.30 0307.19.30 10 0307.19.30 90

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. - Oysters: - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine Smoked: - In airtight containers - Other

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

152

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0307.21 0307.21.10 00 0307.21.20 00 0307.29 0307.29.10 00 0307.29.20 0307.29.20 10 0307.29.20 21 0307.29.20 29 0307.31 0307.31.10 00 0307.31.20 00 0307.39 0307.39.10 00 0307.39.20 0307.39.20 10 0307.39.20 21 0307.39.20 29 Description (3) Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: - Live, fresh or chilled: - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine; smoked: - - - Dried, salted or in brine - - - Smoked: - - - - In airtight containers - - - - Other Mussels (Mytilus spp., Perna spp.): - Live, fresh or chilled: - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine; smoked: - - - Dried, salted or in brine - - - Smoked: - - - - In airtight containers - - - - Other Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Natotodarus spp., Sepioteuthis spp.): - Live, fresh or chilled: - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine - - Smoked: - - - In airtight containers - - - Other Octopus (Octopus spp.): - Live, fresh or chilled: - - Live - - Fresh or chilled Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0307.41 0307.41.10 00 0307.41.20 00 0307.49 0307.49.10 00 0307.49.20 00 0307.49.30 0307.49.30 10 0307.49.30 90

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

0307.51 0307.51.10 00 0307.51.20 00

kg kg

Nil Nil

Nil Nil

0% 0%

153

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0307.59 0307.59.10 00 0307.59.20 00 0307.59.30 0307.59.30 10 0307.59.30 90 0307.60 0307.60.10 00 0307.60.20 0307.60.20 10 0307.60.20 20 0307.60.30 0307.60.30 10 0307.60.30 21 0307.60.30 29 Description (3) - Other: - - Frozen - - Dried, salted or in brine - - Smoked: - - - In airtight containers - - - Other Snails, other than sea snails: - Live - Fresh, chilled or frozen: - - Fresh or chilled - - Frozen - Dried, salted or in brine, smoked: - - Dried, salted or in brine - - Smoked: - - - In airtight containers - - - Other Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): - Live, fresh or chilled: - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine; smoked: - - - Dried, salted or in brine - - - Smoked: - - - - In airtight containers - - - - Other Abalone (Haliotis spp.): - Live, fresh or chilled: - - Live - - Fresh or chilled Other: - Frozen - Dried, salted or in brine; smoked: - - Dried, salted or in brine Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg kg

Nil 10% Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0307.71 0307.71.10 00 0307.71.20 00 0307.79 0307.79.10 00 0307.79.20 0307.79.20 10 0307.79.20 21 0307.79.20 29 0307.81 0307.81.10 00 0307.81.20 00 0307.89 0307.89.10 00 0307.89.20 0307.89.20 10

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

154

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) - - - Smoked: - - - - In airtight containers - - - - Other Other, including flours, meals and pellets, fit for human consumption: - Live, fresh or chilled: - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine; smoked: - - - Dried, salted or in brine - - - Smoked: - - - - In airtight containers - - - - Other - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0307.89.20 21 0307.89.20 29

kg kg

Nil Nil

Nil Nil

0% 0%

0307.91 0307.91.10 00 0307.91.20 00 0307.99 0307.99.10 00 0307.99.20 0307.99.20 10 0307.99.20 21 0307.99.20 29 0307.99.90 00 03.08

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0308.11 0308.11.10 00 0308.11.20 00 0308.19 0308.19.10 00 0308.19.20 00 0308.19.30 0308.19.30 10 0308.19.30 90

0308.21

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. - Sea cucumbers (Stichopus japonicus, Holothurioidea): - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked: - - - - In airtight containers - - - - Other - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): - - Live, fresh or chilled:

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

155

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0308.21.10 00 0308.21.20 00 0308.29 0308.29.10 00 0308.29.20 00 0308.29.30 0308.29.30 10 0308.29.30 90 0308.30 0308.30.10 00 0308.30.20 00 0308.30.30 00 0308.30.40 00 0308.30.50 0308.30.50 10 0308.30.50 90 0308.90 0308.90.10 00 0308.90.20 00 0308.90.30 00 0308.90.40 00 0308.90.50 0308.90.50 10 0308.90.50 90 0308.90.90 00 Description (3) - - Live - - Fresh or chilled - Other: - - Frozen - - Dried, salted or in brine - - Smoked: - - - In airtight containers - - - Other Jellyfish (Rhopilema spp.): - Live - Fresh or chilled - Frozen - Dried, salted or in brine - Smoked: - - In airtight containers - - Other Other: - Live - Fresh or chilled - Frozen - Dried, salted or in brine - Smoked: - - In airtight containers - - Other - Other Unit of Quantity (4) kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

156

P.U. (A) 277


Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Chapter Notes. 1. 2. The expression "milk" means full cream milk or partially or completely skimmed milk. For the purposes of heading 04.05 (a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria. (b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80 % by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics: (a) (b) (c) 4. (a) (b) a milkfat content, by weight of the dry matter, of 5% or more; a dry matter content, by weight, of at least 70% but not exceeding 85%; and they are moulded or capable of being moulded. Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04). Subheading Notes. 1. For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90). National Note. 1. For the purposes of heading 04.04, the term infant means any person up to 12 months of age and the term young children means any person from the age of more than 12 months up to the age of 3 years.

This Chapter does not cover:

157

P.U. (A) 277

RATE OF DUTY Heading (1) 04.01 0401.10 0401.10.10 00 Subheading (2) Description (3) Milk and cream, not concentrated nor containing added sugar or other sweetening matter. - Of a fat content, by weight, not exceeding 1%: - - In liquid form Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

0401.10.90 00 0401.20 0401.20.10 00

- Other Of a fat content, by weight, exceeding 1% but not exceeding 6%: - In liquid form

kg

TRQ as specified in Appendix B 5%

Nil

0%

Nil

0%

kg

0401.20.90 00 0401.40 0401.40.10 00

- Other Of a fat content, by weight, exceeding 6% but not exceeding 10%: - Milk in liquid form

kg

TRQ as specified in Appendix B 5%

Nil

0%

Nil

0%

kg

0401.40.20 00 0401.40.90 0401.40.90 10 0401.40.90 90 0401.50 0401.50.10 00 0401.50.90 00 04.02 0402.10

- Milk in frozen form - Other: - - In liquid form - - In frozen form Of a fat content, by exceeding 10%: - In liquid form - Other

kg kg kg weight, kg kg

TRQ as specified in Appendix B 5% Nil Nil

Nil

0%

Nil Nil Nil

0% 0% 0%

Nil Nil

Nil Nil

0% 0%

0402.10.41 00 0402.10.49 00 0402.10.91 00

Milk and cream, concentrated or containing added sugar or other sweetening matter. - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: - - Not containing added sugar or other sweetening matter: - - - In containers of a gross weight of 20 kg or more - - - Other - - Other: - - - In containers of a gross weight of 20 kg or more

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

158

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0402.10.99 00 Description (3) - - Other In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: - Not containing added sugar or other sweetening matter: - - In containers of a gross weight of 20 kg or more - - Other - Other: - - In containers of a gross weight of 20 kg or more - - Other Other: - Not containing added sugar or other sweetening matter - Other Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

0402.21 0402.21.20 00 0402.21.90 00 0402.29 0402.29.20 00 0402.29.90 00 0402.91.00 00 0402.99.00 00 04.03

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

5% Nil

Nil Nil

0% 0%

0403.10 0403.10.20 0403.10.20 10 0403.10.20 20 0403.10.20 90 0403.10.90 0403.10.90 10 0403.10.90 20 0403.10.90 90 0403.90 0403.90.10 00 0403.90.90 0403.90.90 60 0403.90.90 70 0403.90.90 90

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. - Yogurt: - - In liquid form, whether or not condensed: - - - Flavoured or containing added fruit or nuts (including jam) - - - Containing cocoa - - - Other - - Other: - - - Flavoured or containing added fruit or nuts (including jam) - - - Containing cocoa - - - Other - Other: - - Buttermilk - - Other: - - - Flavoured or containing added fruit or nuts (including jam) - - - Containing cocoa - - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

159

P.U. (A) 277

RATE OF DUTY Heading (1) 04.04 Subheading (2) Description (3) Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: - - Fresh - - Other: - - - In powder form - - - Other - Other: - - For infant and young children use - - Other Butter and other fats and oils derived from milk; dairy spreads. - Butter - Dairy spreads - Other: - - Anhydrous butterfat: - - - For use in the manufacture of reconstituted milk - - - Other - - Butter oil - - Ghee - - Other Cheese and curd. - Fresh (unripened or uncured) cheese, including whey cheese, and curd: - - Fresh (unripened or uncured) cheese, including whey cheese - - Curd - Grated or powdered cheese, of all kinds: - - In packages of a gross weight exceeding 20 kg - Other Processed cheese, not grated or powdered Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0404.10.00

0404.10.00 10 0404.10.00 91 0404.10.00 99 0404.90.00 0404.90.00 10 0404.90.00 90 04.05 0405.10.00 00 0405.20.00 00 0405.90 0405.90.10 0405.90.10 10 0405.90.10 90 0405.90.20 00 0405.90.30 00 0405.90.90 00 04.06 0406.10 0406.10.10 00 0406.10.20 00 0406.20 0406.20.10 00 0406.20.90 00 0406.30.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

160

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0406.40.00 00 0406.90.00 00 04.07 Description (3) Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti Other cheese Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

0407.11.00 00

Birds' eggs, in shell, fresh, preserved or cooked. - Fertilised eggs for incubation : - - Of fowls of the species Gallus domesticus

100u

TRQ as specified in Appendix B TRQ as specified in Appendix B Nil TRQ as specified in Appendix B TRQ as specified in Appendix B Nil TRQ as specified in Appendix B TRQ as specified in Appendix B Nil

Nil

0%

0407.19 0407.19.10 00

Other: - Of ducks

100u

Nil

0%

0407.19.90 00 0407.21.00 00

- - Other Other fresh eggs: - Of fowls of the species Gallus domesticus

100u 100u

Nil Nil

0% 0%

0407.29 0407.29.10 00

Other: - Of ducks

100u

Nil

0%

0407.29.90 00 0407.90 0407.90.10 00

- - Other Other: - Of fowls of the species Gallus domesticus

100u 100u

Nil Nil

0% 0%

0407.90.20 00

Of ducks

100u

Nil

0%

0407.90.90 00

Other

100u

Nil

0%

161

P.U. (A) 277

RATE OF DUTY Heading (1) 04.08 Subheading (2) Description (3) Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg yolks: - - Dried - - Other - Other: - - Dried - - Other Natural honey. Edible products of animal origin, not elsewhere specified or included. - Birds' nests - Other: - - Turtles' eggs - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0408.11.00 00 0408.19.00 00 0408.91.00 00 0408.99.00 00 04.09 04.10 0409.00.00 00 0410.00 0410.00.10 00 0410.00.90 0410.00.90 10 0410.00.90 90

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

162

P.U. (A) 277


Chapter 5 Products of animal origin, not elsewhere specified or included Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d 2. 3. 4. Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43); Animal textile materials, other than horsehair and horsehair waste (Section XI); or Prepared knots or tufts for broom or brush making (heading 96.03).

For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory". Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

RATE OF DUTY Heading (1) 05.01 Subheading (2) 0501.00.00 00 Description (3) Human hair, unworked, whether or not washed or scoured; waste of human hair. Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. - Pigs', hogs' or boars' bristles and hair and waste thereof - Other Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

05.02

0502.10.00 00 0502.90.00 00 05.04 0504.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

163

P.U. (A) 277

RATE OF DUTY Heading (1) 05.05 Subheading (2) Description (3) Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. - Feathers of a kind used for stuffing; down: - - Duck feathers - - Other - Other: - - Duck feathers - - Other Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. - Ossein and bones treated with acid - Other Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. - Ivory; ivory powder and waste: - - Rhinoceros horns; ivory powder and waste - - Other - Other: - - Horns, antlers, hooves, nails, claws and beaks - - Tortoise-shell - - Other Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. - Coral and similar materials Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0505.10 0505.10.10 00 0505.10.90 00 0505.90 0505.90.10 00 0505.90.90 00 05.06

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0506.10.00 00 0506.90.00 00 05.07

kg kg

Nil Nil

Nil Nil

0% 0%

0507.10 0507.10.10 00 0507.10.90 00 0507.90 0507.90.10 00 0507.90.20 00 0507.90.90 00 05.08 0508.00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0508.00.10 00

kg

Nil

Nil

0%

164

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0508.00.20 00 0508.00.90 00 05.10 0510.00 Description (3) - Shells of molluscs, crustaceans or echinoderms - Other Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. - Cantharides - Musk - Other Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. - Bovine semen - Other: - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: - - - Fish waste - - - Other - - Other: - - - Domestic animal semen - - - Silk worm eggs - - - Natural sponges - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

0510.00.10 00 0510.00.20 00 0510.00.90 00 05.11

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

0511.10.00 00 0511.91.00

kg

Nil

Nil

0%

0511.91.00 10 0511.91.00 90 0511.99 0511.99.10 00 0511.99.20 00 0511.99.30 00 0511.99.90 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

165

P.U. (A) 277


SECTION II VEGETABLE PRODUCTS Section Note. 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Chapter Notes. 1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

RATE OF DUTY Heading (1) 06.01 Tariff Code (2) Description (3) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: - - Chicory plants - - Chicory roots - - Other Other live plants (including their roots), cuttings and slips; mushroom spawn. - Unrooted cuttings and slips: - - Of orchids Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0601.10.00 00 0601.20

Nil

Nil

0%

0601.20.10 00 0601.20.20 00 0601.20.90 00 06.02 0602.10 0602.10.10 00

u u u

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Nil

Nil

0%

166

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 0602.10.20 00 0602.10.90 00 0602.20.00 00 0602.30.00 00 0602.40.00 00 0602.90 0602.90.10 00 0602.90.20 00 0602.90.40 00 0602.90.50 00 0602.90.60 00 0602.90.70 00 0602.90.90 00 06.03 Description (3) - Of rubber trees - Other Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Rhododendrons and azaleas, grafted or not Roses, grafted or not Other: - Rooted orchid cuttings and slips - Orchid seedlings - Budded stumps of the genus Hevea - Seedlings of the genus Hevea Budwood of the genus Hevea Leatherleaf ferns Other Unit of Quantity (4) u u Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

u u u kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil RM0.30 each RM0.15 each RM2.19 per metre Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

0603.11.00 00 0603.12.00 00 0603.13.00 00 0603.14.00 00 0603.15.00 00 0603.19.00 00 0603.90.00 00 06.04

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. - Fresh: - - Roses - - Carnations - - Orchids - - Chrysanthemums - - Lilies (Lilium spp.) - - Other - Other Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. - Fresh: - - Mosses and lichens - - Other - Other: - - Mosses and lichens - - Other

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

0604.20 0604.20.10 00 0604.20.90 00 0604.90 0604.90.10 00 0604.90.90 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

167

P.U. (A) 277

Chapter 7 Edible vegetables and certain roots and tubers Chapter Notes. 1. 2. This Chapter does not cover forage products of heading 12.14. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana). 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than: (a) (b) (c) (d) 4. dried leguminous vegetables, shelled (heading 07.13); sweet corn in the forms specified in headings 11.02 to 11.04; flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

RATE OF DUTY Heading (1) 07.01 0701.10.00 00 0701.90.00 00 07.02 07.03 0703.10 0703.10.11 00 0703.10.19 00 0703.10.21 00 0703.10.29 00 0703.20 0703.20.10 00 0703.20.90 00 0703.90 0703.90.10 00 0703.90.90 00 0702.00.00 00 Subheading (2) Description (3) Potatoes, fresh or chilled. - Seed - Other Tomatoes, fresh or chilled. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. - Onions and shallots: - - Onions: - - - Bulbs for propagation - - - Other - - Shallots: - - - Bulbs for propagation - - - Other - Garlic: - - Bulbs for propagation - - Other - Leeks and other alliaceous vegetables: - - Bulbs for propagation - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

168

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

07.04 0704.10 0704.10.10 00 0704.10.20 00 0704.20.00 00 0704.90 0704.90.11 00

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. - Cauliflowers and headed broccoli: - - Cauliflowers - - Headed broccoli - Brussels sprouts - Other: - - Cabbages: - - - Round (drumhead)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

0704.90.19 00 0704.90.90 0704.90.90 10 0704.90.90 90 07.05

- Other Other: - Chinese mustard - Other

kg kg kg

TRQ as specified in Appendix B Nil Nil Nil

Nil

0%

Nil Nil Nil

0% 0% 0%

0705.11.00 00 0705.19.00 00 0705.21.00 00 0705.29.00 00 07.06

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce: - - Cabbage lettuce (head lettuce) - - Other - Chicory: - - Witloof chicory (Cichorium intybus var. foliosum) - - Other Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. - Carrots and turnips: - - Carrots - - Turnips - Other Cucumbers and gherkins, fresh or chilled.

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

0706.10 0706.10.10 00 0706.10.20 00 0706.90.00 00 07.07 0707.00.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

07.08 0708.10.00 00

Leguminous vegetables, shelled or unshelled, fresh or chilled. - Peas (Pisum sativum)

kg

Nil

Nil

0%

169

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0708.20 0708.20.10 00 0708.20.20 00 0708.20.90 00 0708.90.00 00 07.09 0709.20.00 00 0709.30.00 00 0709.40.00 00 0709.51.00 00 0709.59 0709.59.10 00 0709.59.90 00 0709.60 0709.60.10 00 0709.60.90 00 0709.70.00 00 Description (3) Beans (Vigna spp., Phaseolus spp.): - French beans - Long beans - Other Other leguminous vegetables Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil 5% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0709.91.00 00 0709.92.00 00 0709.93.00 00 0709.99.00 0709.99.00 10 0709.99.00 20 0709.99.00 90 07.10 0710.10.00 00

Other vegetables, fresh or chilled. - Asparagus - Aubergines (egg-plants) - Celery other than celeriac - Mushrooms and truffles: - - Mushrooms of the genus Agaricus - - Other: - - - Truffles - - - Other - Fruits of the genus Capsicum or of the genus Pimenta: - - Chillies (fruits of genus Capsicum) - - Other - Spinach, New Zealand spinach and orache spinach (garden spinach) - Other: - - Globe artichokes - - Olives - - Pumpkins, squash and gourds (Cucurbita spp.) - - Other: - - - Sweet corn - - - Lady's fingers - - - Other Vegetables (uncooked or cooked by steaming or boiling in water), frozen. - Potatoes - Leguminous vegetables, shelled or unshelled: - - Peas (Pisum sativum) - - Beans (Vigna spp., Phaseolus spp.) - - Other Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

0710.21.00 00 0710.22.00 00 0710.29.00 00 0710.30.00 00 0710.40.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil 5%

Nil Nil

0% 0%

170

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0710.80.00 00 0710.90.00 00 07.11 Description (3) Other vegetables Mixtures of vegetables Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

0711.20 0711.20.10 00 0711.20.90 00 0711.40 0711.40.10 00 0711.40.90 00 0711.51 0711.51.10 00 0711.51.90 00 0711.59 0711.59.10 00 0711.59.90 00 0711.90 0711.90.10 00 0711.90.20 00

0711.90.31 00 0711.90.39 00 0711.90.40 00 0711.90.50 00 0711.90.60 00 0711.90.90 0711.90.90 10

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. - Olives: - - Preserved by sulphur dioxide gas - - Other - Cucumbers and gherkins: - - Preserved by sulphur dioxide gas - - Other - Mushrooms and truffles: - - Mushrooms of the genus Agaricus: - - - Preserved by sulphur dioxide gas - - - Other - - Other: - - - Preserved by sulphur dioxide gas - - - Other - Other vegetables; mixtures of vegetables: - - Sweet corn - - Chillies (fruits of genus capsicum) - - Capers: - - - Preserved by sulphur dioxide gas - - - Other - - Onions, preserved by sulphur dioxide gas - - Onions, preserved other than by sulphur dioxide gas - - Other, preserved by sulphur dioxide gas - - Other: - - - Other fruits of the genus Capsicum or the genus Pimenta Other

kg kg

5% Nil

Nil Nil

0% 0%

kg kg

7% Nil

Nil Nil

0% 0%

kg kg

7% Nil

Nil Nil

0% 0%

kg kg

7% Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg

7% Nil 7% Nil 7%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

0711.90.90 90

171

P.U. (A) 277

RATE OF DUTY Heading (1) 07.12 0712.20.00 00 Subheading (2) Description (3) Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. - Onions - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: - - Mushrooms of the genus Agaricus - - Wood ears (Auricularia spp.) - - Jelly fungi (Tremella spp.) - - Other: - - - Truffles - - - Shiitake (dong-gu) - - - Other - Other vegetables; mixture of vegetables: - - Garlic - - Other: - - - Sweet corn - - - Other Dried leguminous vegetables, shelled, whether or not skinned or split. - Peas (Pisum sativum): - - Suitable for sowing - - Other - Chickpeas (garbanzos): - - Suitable for sowing - - Other - Beans ( Vigna spp., Phaselous spp.): - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: - - - Suitable for sowing - - - Other - - Small red (Adzuki) beans (Phaseolus or Vigna angularis): - - - Suitable for sowing - - - Other - - Kidney beans, including white pea beans (Phaseolus vulgaris): - - - Suitable for sowing - - - Other - - Bambara beans (Vigna subterranea or Voandzeia Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

0712.31.00 00 0712.32.00 00 0712.33.00 00 0712.39 0712.39.10 00 0712.39.20 00 0712.39.90 00 0712.90 0712.90.10 00 0712.90.90 0712.90.90 10 0712.90.90 90 07.13 0713.10 0713.10.10 00 0713.10.90 00 0713.20 0713.20.10 00 0713.20.90 00 0713.31 0713.31.10 00 0713.31.90 00 0713.32 0713.32.10 00 0713.32.90 00 0713.33 0713.33.10 00 0713.33.90 00 0713.34

kg kg kg kg kg kg

5% Nil Nil Nil 5% 5%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

172

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) subterranea): - - Suitable for sowing - - Other - Cow peas (Vigna unguiculata): - - Suitable for sowing - - Other - Other: - - Suitable for sowing - - Other Lentils: - Suitable for sowing - Other Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): - Suitable for sowing - Other Pigeon peas (Cajanus cajan) Other: - Suitable for sowing - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0713.34.10 00 0713.34.90 00 0713.35 0713.35.10 00 0713.35.90 00 0713.39 0713.39.10 00 0713.39.90 00 0713.40 0713.40.10 00 0713.40.90 00 0713.50 0713.50.10 00 0713.50.90 00 0713.60.00 00 0713.90 0713.90.10 00 0713.90.90 00 07.14

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

0714.10 0714.10.11 00 0714.10.19 0714.10.19 10 0714.10.19 90 0714.10.91 00 0714.10.99 00 0714.20 0714.20.10 00 0714.20.90 00 0714.30 0714.30.10 00 0714.30.90 00 0714.40

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. - Manioc (cassava): - - Sliced or in the form of pellets: - - - Dried chips - - - Other: - - - - In the form of pellets - - - - Other - - Other: - - - Frozen - - - Other - Sweet potatoes: - - Frozen - - Other - Yams (Dioscorea spp.): - - Frozen - - Other - Taro (Colocasia spp.):

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

173

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0714.40.10 00 0714.40.90 00 0714.50 0714.50.10 00 0714.50.90 00 0714.90 0714.90.11 00 0714.90.19 00 0714.90.91 00 0714.90.99 00 Description (3) - Frozen - Other Yautia (Xanthosoma spp.): - Frozen - Other Other: - Sago pith: - - Frozen - - Other - Other: - - Frozen - - Other Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

174

P.U. (A) 277


Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Chapter Notes. 1. 2. 3. This Chapter does not cover inedible nuts or fruits. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) (b) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

RATE OF DUTY Heading (1) 08.01 Subheading (2) Description (3) Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. - Coconuts: - - Desiccated - - In the inner shell (endocarp) - - Other: - - - Young coconut - - - Other - Brazil nuts: - - In shell - - Shelled - Cashew nuts: - - In shell - - Shelled Other nuts, fresh or dried, whether or not shelled or peeled. - Almonds: - - In shell - - Shelled - Hazelnuts or filberts (Corylus spp.): - - In shell - - Shelled - Walnuts: - - In shell - - Shelled - Chestnuts (Castanea spp.): - - In shell Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0801.11.00 00 0801.12.00 00 0801.19.00 0801.19.00 10 0801.19.00 90 0801.21.00 00 0801.22.00 00 0801.31.00 00 0801.32.00 00 08.02

kg kg kg kg kg kg kg kg

20% 5% 5% 5% Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

0802.11.00 00 0802.12.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

0802.21.00 00 0802.22.00 00 0802.31.00 00 0802.32.00 00 0802.41.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

175

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0802.42.00 00 0802.51.00 00 0802.52.00 00 0802.61.00 00 0802.62.00 00 0802.70.00 00 0802.80.00 00 0802.90.00 00 08.03 0803.10.00 00 0803.90.00 0803.90.00 10 0803.90.00 20 0803.90.00 30 0803.90.00 40 0803.90.00 90 Description (3) - Shelled Pistachios : - In shell - Shelled Macadamia nuts : - In shell - Shelled Kola nuts (Cola spp.) Areca nuts Other Unit of Quantity (4) kg kg kg kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0%

Bananas, including plantains, fresh or dried. - Plantains Other: - Pisang mas Pisang rastali Pisang berangan Pisang embun Other

kg

5% and RM1.32277 5% and RM1.32277 5% and RM1.32277 5% and RM1.32277 5% and RM1.32277 5% and RM1.32277

Nil

5%

kg kg kg kg kg

Nil Nil Nil Nil Nil

5% 5% 5% 5% 5%

08.04 0804.10.00 00 0804.20.00 00 0804.30.00 00 0804.40.00 00 0804.50 0804.50.10 00 0804.50.20 00 0804.50.30 00

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Dates - Figs - Pineapples - Avocados - Guavas, mangoes and mangosteens: - - Guavas Mangoes Mangosteens

kg kg kg kg

Nil 5% RM 0.608 5%

Nil Nil Nil Nil

0% 0% 5% 0%

kg kg kg

5% and RM0.4409 5% and RM0.22045 5% and RM0.4409

Nil Nil Nil

5% 5% 5%

08.05 0805.10 0805.10.10 00 0805.10.20 00 -

Citrus fruit, fresh or dried. Oranges: - Fresh - Dried

kg kg

Nil 5%

Nil Nil

0% 0%

176

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0805.20.00 Description (3) Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - Mandarins (including tangerines and satsumas): - - Fresh - - Dried - Other Grapefruit, including pomelos Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): - Lemons (Citrus limon, Citrus limonum) - Limes (Citrus aurantifolia, Citrus latifolia) Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0805.20.00 11 0805.20.00 12 0805.20.00 90 0805.40.00 00 0805.50.00 0805.50.00 10 0805.50.00 20 0805.90.00 00 08.06 0806.10.00 00 0806.20.00 00 08.07 -

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

5% 5% 10%

Nil Nil Nil

0% 0% 0%

Grapes, fresh or dried. - Fresh - Dried Melons (including watermelons) and papaws (papayas), fresh. - Melons (including watermelons): - - Watermelons Other

kg kg

5% Nil

Nil Nil

0% 0%

0807.11.00 00 0807.19.00 00 0807.20 0807.20.10 00 0807.20.90 00

kg kg

5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.6614

Nil Nil

5% 5%

Papaws (papayas): - Mardi backcross solo (betik solo) - Other

kg kg

Nil Nil

5% 5%

08.08 0808.10.00 00 0808.30.00 00 0808.40.00 00 08.09 0809.10.00 00 0809.21.00 00 0809.29.00 00

Apples, pears and quinces, fresh. - Apples - Pears - Quinces Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. - Apricots - Cherries: - - Sour cherries (Prunus cerasus) - - Other

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

177

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0809.30.00 00 0809.40 0809.40.10 00 0809.40.20 00 08.10 0810.10.00 00 0810.20.00 00 0810.30.00 00 0810.40.00 00 0810.50.00 00 0810.60.00 00 0810.70.00 00 0810.90 0810.90.10 00 0810.90.20 00 0810.90.30 00 0810.90.40 0810.90.40 10 0810.90.40 20 0810.90.50 00 0810.90.60 00 0810.90.91 00 0810.90.92 00 0810.90.93 00 0810.90.99 0810.90.99 10 0810.90.99 90 08.11 Description (3) Peaches, including nectarines Plums and sloes: - Plums - Sloes Unit of Quantity (4) kg kg kg Import (5) 5% 5% Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

Other fruit, fresh. - Strawberries - Raspberries, blackberries, mulberries and loganberries - Black, white or red currants and gooseberries - Cranberries, bilberries and other fruits of the genus Vaccinium - Kiwifruit - Durians Persimmons Other: - Longans (including kucing) - Lychees - Rambutan Langsat; starfruit: - Langsat Star fruit and

kg kg kg kg kg kg kg

5% 5% 5% 5% 15% 5% and RM 0.3307 30%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 5% 0%

mata kg kg kg 30% 30% 5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.3307 Nil 5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.6614 5% and RM 0.6614 30% Nil Nil Nil 0% 0% 5%

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

5% 5% 5% 0% 5% 5% 5%

Jack fruit (cempedak nangka) Tamarinds Other: - Salacca (snake fruit) Dragon fruit Sapodilla (ciku fruit) Other: - Other tropical fruit Other

kg kg

Nil Nil

5% 0%

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

178

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0811.10.00 0811.10.00 10 0811.10.00 20 0811.20.00 Description (3) Strawberries: - Containing added sugar or other sweetening matter - Not containing added sugar or other sweetening matter Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries: - Containing added sugar or other sweetening matter - Not containing added sugar or other sweetening matter Other: - Containing added sugar or other sweetening matter - Not containing added sugar or other sweetening matter Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

5% 5%

Nil Nil

0% 0%

0811.20.00 10 0811.20.00 20 0811.90.00 0811.90.00 10 0811.90.00 20

kg kg

5% 2%

Nil Nil

0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

08.12

0812.10.00 00 0812.90 0812.90.10 00 0812.90.90 00 08.13

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. - Cherries - Other: - - Strawberries - - Other Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apricots - Prunes - Apples - Other fruits: - - Longans - - Tamarinds - - Other - Mixtures of nuts or dried fruits of this Chapter: - - Of which cashew nuts or Brazil nuts predominate by weight: - - - Of which cashew nuts predominate

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

0813.10.00 00 0813.20.00 00 0813.30.00 00 0813.40 0813.40.10 00 0813.40.20 00 0813.40.90 00 0813.50 0813.50.10 0813.50.10 10

kg kg kg kg kg kg

5% 5% 5% 5% Nil 5%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg

7%

Nil

0%

179

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0813.50.10 20 0813.50.20 00 0813.50.30 00 0813.50.40 Description (3) Of which brazil nuts predominate Of which other nuts predominate by weight Of which dates predominate by weight Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight: - Of which avocados predominate - Of which oranges or mandarins (including tangerines and satsumas) predominate Other: - Of which bananas predominate by weight - Of which pineapples predominate by weight - Of which mangoes predominate by weight - Of which other fruits predominate by weight Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

7% Nil Nil

Nil Nil Nil

0% 0% 0%

0813.50.40 10 0813.50.40 20

kg

5%

Nil

0%

kg

5%

Nil

0%

0813.50.90 0813.50.90 10 0813.50.90 20 0813.50.90 30 0813.50.90 90

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

08.14

0814.00.00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

kg

10%

Nil

0%

180

P.U. (A) 277


Chapter 9 Coffee, tea, mat and spices Chapter Notes. 1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows: (a) (b) Mixtures of two or more of the products of the same heading are to be classified in that heading; Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2. This Chapter does not cover Cubeb pepper (Piper cubeba) and other products of heading 12.11.

RATE OF DUTY Heading (1) 09.01 Subheading (2) Description (3) Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted: - - Not decaffeinated: - - - Arabica WIB or Robusta OIB - - - Other - - Decaffeinated: - - - Arabica WIB or Robusta OIB - - - Other - Coffee, roasted: - - Not decaffeinated: - - - Unground - - - Ground - - Decaffeinated: - - - Unground - - - Ground - Other: - - Coffee husks and skins - - Coffee substitutes containing coffee Tea, whether or not flavoured. - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: - - Leaves Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0901.11 0901.11.10 00 0901.11.90 00 0901.12 0901.12.10 00 0901.12.90 00 0901.21 0901.21.10 00 0901.21.20 00 0901.22 0901.22.10 00 0901.22.20 00 0901.90 0901.90.10 00 0901.90.20 00 09.02 0902.10 0902.10.10 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

181

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 0902.10.90 00 0902.20 0902.20.10 00 0902.20.90 00 0902.30 Description (3) - Other Other green tea (not fermented): - Leaves - Other Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: - Leaves - Other Other black tea (fermented) and other partly fermented tea: - Leaves - Other Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

0902.30.10 00 0902.30.90 00 0902.40 0902.40.10 00 0902.40.90 00 09.03 09.04 0903.00.00 00

kg kg

5% 5%

Nil Nil

0% 0%

kg kg kg

5% 5% Nil

Nil Nil Nil

0% 0% 0%

Mat. Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. - Pepper: - - Neither crushed nor ground: - - - White - - - Black - - - Other - - Crushed or ground: - - - White - - - Black - - - Other - Fruits of the genus Capsicum or of the genus Pimenta: - - Dried, neither crushed nor ground: - - - Chillies (Fruits of the genus Capsicum) - - - Other - - Crushed or ground: - - - Chillies (Fruits of the genus Capsicum) - - - Other Vanilla. - Neither crushed nor ground - Crushed or ground

0904.11 0904.11.10 00 0904.11.20 00 0904.11.90 00 0904.12 0904.12.10 00 0904.12.20 00 0904.12.90 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

0904.21 0904.21.10 00 0904.21.90 00 0904.22 0904.22.10 00 0904.22.90 00 09.05 0905.10.00 00 0905.20.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

182

P.U. (A) 277

RATE OF DUTY Heading (1) 09.06 Subheading (2) Description (3) Cinnamon and cinnamon-tree flowers. - Neither crushed nor ground: - - Cinnamon (Cinnamomum zeylanicum Blume) - - Other - Crushed or ground Cloves (whole fruit, cloves and stems). - Neither crushed nor ground - Crushed or ground Nutmeg, mace and cardamoms. - Nutmeg: - - Neither crushed nor ground - - Crushed or ground - Mace: - - Neither crushed nor ground - - Crushed or ground - Cardamoms: - - Neither crushed nor ground - - Crushed or ground Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. - Seeds of coriander: - - Neither crushed nor ground - - Crushed or ground - Seeds of cumin: - - Neither crushed nor ground - - Crushed or ground - Seeds of anise, badian, caraway or fennel; juniper berries : - - Neither crushed nor ground: - - - Of anise - - - Of badian - - - Of caraway - - - Other - - Crushed or ground: - - - Of anise - - - Of badian - - - Of caraway - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

0906.11.00 00 0906.19.00 00 0906.20.00 00 09.07 0907.10.00 00 0907.20.00 00 09.08 0908.11.00 00 0908.12.00 00 0908.21.00 00 0908.22.00 00 0908.31.00 00 0908.32.00 00 09.09

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

0909.21.00 00 0908.22.00 00 0909.31.00 00 0908.32.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

0909.61 0909.61.10 00 0909.61.20 00 0909.61.30 00 0909.61.90 00 0909.62 0909.62.10 00 0909.62.20 00 0909.62.30 00 0909.62.90 00

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

183

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

09.10

0910.11.00 00 0910.12.00 00 0910.20.00 00 0910.30.00 00 0910.91 0910.91.10 00 0910.91.90 00 0910.99 0910.99.10 00 0910.99.90 00

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. - Ginger: - - Neither crushed nor ground - - Crushed or ground - Saffron - Turmeric (curcuma) - Other spices: - - Mixtures referred to in Note 1(b) to this Chapter: - - - Curry - - - Other - - Other: - - - Thyme; bay leaves - - - Other

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

184

P.U. (A) 277


Chapter 10 Cereals Chapter Notes. 1. (A) (B) 2. The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note. 1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

RATE OF DUTY Heading (1) 10.01 1001.11.00 00 1001.19.00 00 1001.91.00 00 1001.99 Subheading (2) Description (3) Wheat and meslin. - Durum wheat: - - Seed - - Other - Other: - - Seed - - Other: - Fit for consumption: - - Meslin - - Other - Other: - - Meslin - - Other human kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1001.99.11 00 1001.99.19 00 1001.99.90 1001.99.90 10 1001.99.90 90 10.02 1002.10.00 00 1002.90.00 00 10.03 1003.10.00 00 1003.90.00 00 10.04 1004.10.00 00

Rye. - Seed - Other Barley. - Seed - Other Oats. - Seed

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

185

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RATE OF DUTY Heading (1) Subheading (2) 1004.90.00 00 10.05 1005.10.00 00 1005.90 1005.90.10 00 1005.90.90 00 10.06 1006.10 1006.10.10 1006.10.10 10 1006.10.10 90 1006.10.90 1006.10.90 10 1006.10.90 90 1006.20 1006.20.10 00 1006.20.90 1006.20.90 10 1006.20.90 90 1006.30 1006.30.30 00 1006.30.40 00 1006.30.91 00 1006.30.99 00 1006.40 1006.40.10 00 1006.40.90 00 10.07 1007.10.00 00 1007.90.00 00 10.08 1008.10.00 00 1008.21.00 00 1008.29.00 00 - Other Maize (corn). - Seed - Other: - - Popcorn - - Other Rice. - Rice in the husk (paddy or rough): - - Suitable for sowing: - - - Glutinous rice - - - Other - - Other: - - - Glutinous rice - - - Other - Husked (brown) rice: - - Thai Hom Mali rice - - Other: - - - Glutinous rice - - - Other - Semi-milled or wholly milled rice, whether or not polished or glazed: - - Glutinous rice - - Thai Hom Mali rice - - Other: - - - Parboiled rice - - - Other - Broken rice: - - Of a kind used for animal feed - - Other Grain sorghum. - Seed - Other Buckwheat, millet and canary seeds; other cereals. Buckwheat Millet: - Seed - Other kg kg kg Nil Nil Nil Nil Nil Nil 0% 0% 0% Description (3) Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg

40% 40% 40% 40% 40% 40% 40%

Nil Nil Nil Nil Nil Nil Nil

20% 20% 20% 20% 20% 20% 20%

kg kg kg kg kg kg

40% 40% 40% 40% 15% 40%

Nil Nil Nil Nil Nil Nil

20% 20% 20% 20% 15% 20%

kg kg

Nil Nil

Nil Nil

0% 0%

186

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1008.30.00 00 1008.40.00 00 1008.50.00 00 1008.60.00 00 1008.90.00 00 Description (3) Canary seeds Fonio (Digitaria spp.) Quinoa (Chenopodium quinoa) Triticale Other cereals Unit of Quantity (4) kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0%

187

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Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 2. (A) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); Prepared flours, groats, meals or starches of heading 19.01; Corn flakes or other products of heading 19.04; Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; Pharmaceutical products (Chapter 30); or Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: (a) (b) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04. (B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 11.03. or 11.04. Rate of passage through a sieve with an aperture of 315 Starch Cereal (1) Wheat and rye Barley Oats Maize (corn) and grain sorghum Rice Buckwheat content (2) 45% 45% 45% 45% 45% 45% Ash content (3) 2.5% 3% 5% 2% 1.6% 4% micrometres (microns) (4) 80% 80% 80% 80% 80% 500 micrometres (microns) (5) 90% -

188

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3. For the purposes of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which: (a) (b) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

RATE OF DUTY Heading (1) 11.01 Subheading (2) 1101.00 1101.00.10 00 1101.00.20 00 Description (3) Wheat or meslin flour. - Wheat flour - Meslin flour Cereal flours other than of wheat or meslin. - Maize (corn) flour - Other: - - Rice flour - - Rye flour - - Other Cereal groats, meal and pellets. - Groats and meal: - - Of wheat: - - - Durum or hard wheat semolina - - - Other - - Of maize (corn) - - Of other cereals: - - - Of meslin - - - Of rice - - - Other - Pellets: - - Of wheat - - Other Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains: - - Of oats Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

11.02 1102.20.00 00 1102.90 1102.90.10 00 1102.90.20 00 1102.90.90 00 11.03 1103.11 1103.11.20 00 1103.11.90 00 1103.13.00 00 1103.19 1103.19.10 00 1103.19.20 00 1103.19.90 00 1103.20.00 1103.20.00 10 1103.20.00 90 11.04

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

1104.12.00 00

kg

Nil

Nil

0%

189

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1104.19 1104.19.10 00 1104.19.90 00 Description (3) - Of other cereals: - - Of maize (corn) - - Other Other worked grains (for example, hulled, pearled, sliced or kibbled): - Of oats - Of maize (corn) - Of other cereals: - - Of barley - - Other Germ of cereals, whole, rolled, flaked or ground Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

1104.22.00 00 1104.23.00 00 1104.29 1104.29.20 00 1104.29.90 00 1104.30.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

11.05 1105.10.00 00 1105.20.00 00 11.06

Flour, meal, powder, flakes, granules and pellets of potatoes. - Flour, meal and powder - Flakes, granules and pellets Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. - Of the dried leguminous vegetables of heading 07.13 - Of sago or of roots or tubers of heading 07.14: - - Of manioc (cassava) - - Of sago: - - - Meal - - - Other - - Other - Of the products of Chapter 8 Malt, whether or not roasted. - Not roasted - Roasted Starches; inulin. - Starches: - - Wheat starch - - Maize (corn) starch - - Potato starch - - Manioc (cassava) starch

kg kg

Nil Nil

Nil Nil

0% 0%

1106.10.00 00 1106.20 1106.20.10 00 1106.20.21 00 1106.20.29 00 1106.20.90 00 1106.30.00 00 11.07 1107.10.00 00 1107.20.00 00 11.08 1108.11.00 00 1108.12.00 00 1108.13.00 00 1108.14.00 00

kg kg kg kg kg kg

Nil Nil 5% 5% Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

190

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1108.19 1108.19.10 00 1108.19.90 00 1108.20.00 00 11.09 1109.00.00 00 Description (3) - Other starches: - - Sago - - Other Inulin Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Wheat gluten, whether or not dried.

kg

Nil

Nil

0%

191

P.U. (A) 277


Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Chapter Notes. 1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading 12.09 does not, however, apply to the following even if for sowing: (a) (b) (c) (d) 4. Leguminous vegetables or sweet corn (Chapter 7); Spices or other products of Chapter 9; Cereals (Chapter 10); or Products of headings 12.01 to 12.07 or 12.11.

Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, however, apply to: (a) (b) (c) Medicaments of Chapter 30; Perfumery, cosmetic or toilet preparations of Chapter 33; or Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. Dead single-cell micro-organisms of heading 21.02; Cultures of micro-organisms of heading 30.02; or Fertilisers of heading 31.01 or 31.05.

5.

For the purposes of heading 12.12, the term "seaweeds and other algae" does not include: (a) (b) (c)

Subheading Note. 1. For the purposes of subheading 1205.10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

192

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RATE OF DUTY Heading (1) 12.01 1201.10.00 00 1201.90.00 00 12.02 1202.30.00 00 1202.41.00 00 1202.42.00 00 Subheading (2) Description (3) Soya beans, whether or not broken. - Seed - Other Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. - Seed - Other: - - In shell - - Shelled, whether or not broken Copra. Linseed, whether or not broken. Rape or colza seeds, whether or not broken. - Low erucic acid rape or colza seeds - Other Sunflower seeds, whether or not broken. Other oil seeds and oleaginous fruits, whether or not broken. - Palm nuts and kernels: - - Suitable for sowing - - Not suitable for sowing - Cotton seeds: - - Seed - - Other - Castor oil seeds - Sesamum seeds: - - Edible - - Other - Mustard seeds - Safflower (Carthamus tinctorius) seeds - Melon seeds - Other: - - Poppy seeds - - Other: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg

5% 5% 5% Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

12.03 12.04 12.05

1203.00.00 00 1204.00.00 00

1205.10.00 00 1205.90.00 00 12.06 1206.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

12.07 1207.10 1207.10.10 00 1207.10.20 00 1207.21.00 00 1207.29.00 00 1207.30.00 00 1207.40 1207.40.10 00 1207.40.90 00 1207.50.00 00 1207.60.00 00 1207.70.00 00 1207.91.00 00 1207.99

tonne tonne kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

5% 20% Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

193

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1207.99.40 00 1207.99.90 1207.99.90 10 1207.99.90 90 12.08 1208.10.00 00 1208.90.00 00 12.09 1209.10.00 00 1209.21.00 00 1209.22.00 00 1209.23.00 00 1209.24.00 00 1209.25.00 00 1209.29 1209.29.10 00 1209.29.20 00 1209.29.90 00 1209.30.00 00 Description (3) Illipe seeds (Illipe nuts) Other: - Pumpkin seeds - Other Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) RM0.08267 Nil Nil ATIGA (7) 0% 0% 0%

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. - Of soya beans - Other Seeds, fruit and spores, of a kind used for sowing. - Sugar beet seeds - Seeds of forage plants: - - Lucerne (alfalfa) seeds - - Clover (Trifolium spp.) seeds - - Fescue seeds - - Kentucky blue grass (Poa pratensis L.) seeds - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds - - Other: - - - Timothy grass seeds - - - Other beet seeds - - - Other - Seeds of herbaceous plants cultivated principally for their flowers - Other: - - Vegetable seeds: - - - Onion seeds - - - Other - - Other: - - - Rubber tree seeds or kenaf seeds: - - - - Rubber tree seeds: - - - - - Sterile - - - - - Other - - - - Kenaf seeds - - - Other

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

1209.91 1209.91.10 00 1209.91.90 00 1209.99 1209.99.10

kg kg

Nil Nil

Nil Nil

0% 0%

1209.99.10 11 1209.99.10 19 1209.99.10 30 1209.99.90 00

kg kg kg kg

Nil Nil Nil Nil

Nil RM 22.05 Nil Nil

0% 0% 0% 0%

194

P.U. (A) 277


RATE OF DUTY Heading (1) 12.10 Subheading (2) Description (3) Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. - Hop cones, neither ground nor powdered nor in the form of pellets - Hop cones, ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. - Ginseng roots: - - In cut, crushed or powdered forms - - Other - Coca leaf: - - In cut, crushed or powdered form - - Other - Poppy straw - Other: - - Of a kind used primarily in pharmacy: - - - Cannabis, in cut, crushed or powdered form: - - - - In cut form - - - - In crushed or powdered form - - - Cannabis, in other forms - - - Rauwolfia serpentina roots: - - - - In crushed or powdered form - - - - Other - - - Other, in cut, crushed or powdered form: - - - - In cut form - - - - In crushed or powdered form - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1210.10.00 00 1210.20.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

12.11

1211.20 1211.20.10 00 1211.20.90 00 1211.30 1211.30.10 00 1211.30.90 00 1211.40.00 00 1211.90

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1211.90.11 1211.90.11 10 1211.90.11 20 1211.90.12 00 1211.90.13 1211.90.13 10 1211.90.13 90 1211.90.14 1211.90.14 10 1211.90.14 20 1211.90.19 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

195

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Pyrethrum, in cut, crushed or powdered form: - - In cut form - - In crushed or powdered form - Pyrethrum, other forms - Sandalwood: - - In chips form - - In crushed or powdered form - - Other - Agarwood (gaharu) chips - Liquorice roots: - - In crushed or powdered form - - Other - Bark of persea (Persea Kurzii Kosterm): - - In crushed or powdered form - - Other - Other, in cut, crushed or powdered form: - - In cut form - - In crushed or powdered form - Other: - - Patchouli plant and parts (including leaves) used for distillation - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1211.90.91 1211.90.91 10 1211.90.91 20 1211.90.92 00 1211.90.94 1211.90.94 10 1211.90.94 20 1211.90.94 90 1211.90.95 00 1211.90.96 1211.90.96 10 1211.90.96 90 1211.90.97 1211.90.97 10 1211.90.97 90 1211.90.98 1211.90.98 10 1211.90.98 20 1211.90.99 1211.90.99 10

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

1211.90.99 90 12.12

kg kg

Nil Nil

Nil Nil

0% 0%

1212.21 1212.21.10 00

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

kg

Nil

Nil

0%

196

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1212.21.20 00 1212.21.90 00 1212.29 Description (3) - Gracilaria lichenoides - Other Other: - Fresh, chilled or dried, of a kind used in dyeing, tanning, perfumery, pharmacy or for insecticidal, fungicidal or similar purposes: - - - Of a kind used in pharmacy - - - Other - - Other, fresh, chilled or dried - - Other, frozen Other: - Sugar beet - Locust beans (carob) - Sugar cane: - - Suitable for planting - - Other - Chicory roots - Other: - - Apricot, peach (including nectarine) or plum stones and kernels - - Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

1212.29.11 00 1212.29.19 00 1212.29.20 00 1212.29.30 00 1212.91.00 00 1212.92.00 00 1212.93 1212.93.10 00 1212.93.90 00 1212.94.00 00 1212.99.00 1212.99.00 20 1212.99.00 90 12.13 1213.00.00

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil 5% 5% 5%

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg

Nil 5%

Nil Nil

0% 0%

1213.00.00 10 1213.00.00 90 12.14

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. - In the form of pellets - Other Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. - Lucerne (alfalfa) meal and pellets - Other

kg kg

Nil Nil

Nil Nil

0% 0%

1214.10.00 00 1214.90.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

197

P.U. (A) 277


Chapter 13 Lac; gums, resins and other vegetable saps and extracts Chapter Notes. 1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) (b) (c) (d) (e) (f) (g) (h) (ij) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04); Malt extract (heading 19.01); Extracts of coffee, tea or mat (heading 21.01); Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); Camphor, glycyrrhizin or other products of headings 29.14 or 29.38; Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39); Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06); Tanning or dyeing extracts (heading 32.01 or 32.03); Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

RATE OF DUTY Heading (1) 13.01 1301.20.00 00 1301.90 1301.90.10 00 1301.90.20 00 1301.90.30 00 1301.90.40 00 1301.90.90 00 13.02 Subheading (2) Description (3) Lac; natural gums, resins, gumresins and oleoresins (for example, balsams). - Gum Arabic - Other: - - Gum benjamin - - Gum damar - - Cannabis resins - - Lac - - Other Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

198

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Vegetable saps and extracts: - Opium: - - Pulvis opii - - Other - Of liquorice - Of hops - Other: - - Extracts and tinctures of cannabis - - Other medicinal extracts - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone - - Japan (or Chinese) lacquer (natural lacquer) - - Other Pectic substances, pectinates and pectates Mucilages and thickeners, whether or not modified, derived from vegetable products: - Agar-agar - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds - Other: - - Carrageenan - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1302.11 1302.11.10 00 1302.11.90 00 1302.12.00 00 1302.13.00 00 1302.19 1302.19.20 00 1302.19.30 00 1302.19.40 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1302.19.50 00 1302.19.90 00 1302.20.00 00

1302.31.00 00 1302.32.00 00

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1302.39 1302.39.10 00 1302.39.90 00

199

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Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Chapter Notes. 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

RATE OF DUTY Heading (1) 14.01 Subheading (2) Description (3) Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). - Bamboos - Rattans: - - Whole: - - - Raw - - - Washed and sulphurised - - - Other - - Split-core : - - - Not exceeding 12 mm in diameter - - - Other - - Split-skin - - Other - Other Vegetable products not elsewhere specified or included. - Cotton linters - Other: - - Of a kind used primarily in tanning or dyeing Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1401.10.00 00 1401.20 1401.20.11 00 1401.20.12 00 1401.20.19 00 1401.20.21 00 1401.20.29 00 1401.20.30 00 1401.20.90 00 1401.90.00 00 14.04 1404.20.00 00 1404.90 1404.90.20 00

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

RM 2.70 RM 2.70 RM 2.70

0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

RM 1.00 RM 2.70 RM 1.00 RM 2.70 Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

200

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1404.90.30 00 1404.90.90 00 Description (3) Kapok Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

201

P.U. (A) 277


SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 2. 3. 4. Pig fat or poultry fat of heading 02.09; Cocoa butter, fat or oil (heading 18.04); Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21); Greaves (heading 23.01) or residues of headings 23.04 to 23.06; Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or Factice derived from oils (heading 40.02). Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10). Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residue fall in heading 15.22.

Subheading Note. 1. For the purposes of suheadings 1514.11 and 1514.19, the expression low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2% by weight.

RATE OF DUTY Heading (1) 15.01 1501.10.00 00 1501.20.00 1501.20.00 10 Subheading (2) Description (3) Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. - Lard - Other pig fat: - - Bone fat and fats obtained from waste of pigs Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

10%

Nil

0%

kg

5%

Nil

0%

202

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1501.20.00 90 1501.90.00 1501.90.00 10 1501.90.00 20 Description (3) - Other Other: - Poultry fat - Bone fat and fats obtained from waste of poultry Unit of Quantity (4) kg kg kg Import (5) 10% 10% 5% Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

15.02 1502.10 1502.10.10 00 1502.10.90 00 1502.90 1502.90.10 00 1502.90.90 00 15.03 1503.00

Fats of bovine animals, sheep or goats, other than those of heading 15.03. - Tallow: - - Edible - - Other - Other: - - Edible - - Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. - Lard stearin or oleostearin - Other Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. - Fish-liver oils and their fractions: - - Solid fractions - - Other - Fats and oils and their fractions, of fish, other than liver oils: - - Solid fractions - - Other - Fats and oils and their fractions, of marine mammals: - - Solid fractions - - Other Wool grease and fatty substances derived therefrom (including lanolin). - Lanolin - Other

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

1503.00.10 00 1503.00.90 00 15.04

kg kg

5% 5%

Nil Nil

0% 0%

1504.10 1504.10.20 00 1504.10.90 00 1504.20 1504.20.10 00 1504.20.90 00 1504.30 1504.30.10 00 1504.30.90 00 15.05 1505.00 1505.00.10 00 1505.00.90 00

kg kg

5% 15%

Nil Nil

0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

203

P.U. (A) 277

RATE OF DUTY Heading (1) 15.06 Subheading (2) 1506.00.00 Description (3) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. - Solid fractions - Other Soya-bean oil and its fractions, whether or not refined, but not chemically modified. - Crude oil, whether or not degummed - Other: - - Fractions of unrefined soyabean oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other Ground-nut oil and its fractions, whether or not refined, but not chemically modified. - Crude oil - Other: - - Fractions of unrefined ground-nut oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other Olive oil and its fractions, whether or not refined, but not chemically modified. - Virgin: - - In packings of net weight not exceeding 30 kg - - Other - Other: - - Fractions of unrefined oil: - - - In packings of net weight not exceeding 30 kg: - - - - Solid fractions - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1506.00.00 10 1506.00.00 90 15.07 1507.10.00 00 1507.90 1507.90.10 1507.90.10 10 1507.90.10 90 1507.90.90 1507.90.90 10 1507.90.90 90 15.08 1508.10.00 00 1508.90 1508.90.10 1508.90.10 10 1508.90.10 90 1508.90.90 1508.90.90 10 1508.90.90 90 15.09 1509.10 1509.10.10 00 1509.10.90 00 1509.90 1509.90.11 1509.90.11 10 1509.90.11 90

kg kg

5% 5%

Nil Nil

0% 0%

kg

5%

Nil

0%

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg

5%

Nil

0%

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

204

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1509.90.19 1509.90.19 10 1509.90.19 90 1509.90.91 1509.90.91 10 1509.90.91 90 1509.90.99 1509.90.99 10 1509.90.99 90 15.10 1510.00 Description (3) - Other: - - Solid fractions - - Other Other: - In packings of net weight not exceeding 30 kg: - - Solid fractions - - Other - Other: - - Solid fractions - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1510.00.10 1510.00.10 10 1510.00.10 90 1510.00.20 1510.00.20 10 1510.00.20 90 1510.00.90 1510.00.90 10 1510.00.90 90 15.11 1511.10.00 00 1511.90 1511.90.11 00 1511.90.19 1511.90.19 10 1511.90.19 90

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. - Crude oil: - - Solid fractions - - Other - Fractions of unrefined oil: - - Solid fractions - - Other - Other: - - Solid fractions - - Other Palm oil and its fractions, whether or not refined, but not chemically modified. - Crude oil Other: - Fractions of unrefined oil: - - Solid fractions - - Other: - - - In packings of a weight not exceeding 20 kg - - - Other Other: - Solid fractions

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

tonne

Nil

As specified in Appendix A

0%

tonne

5%

Nil

0%

tonne tonne

5% 5%

Nil As specified in Appendix A Nil

0% 0%

1511.90.91 00

tonne

5%

0%

205

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1511.90.92 00 1511.90.99 00 Description (3) Other, in packings of a weight not exceeding 20 kg Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

tonne tonne

5% 5%

Nil As specified in Appendix A

0% 0%

15.12

1512.11.00 00 1512.19 1512.19.10

1512.19.10 11 1512.19.10 19 1512.19.10 21 1512.19.10 29 1512.19.90 1512.19.90 11 1512.19.90 19 1512.19.90 21 1512.19.90 29 1512.21.00 00 1512.29 1512.29.10 1512.29.10 10 1512.29.10 90 1512.29.90 1512.29.90 10 1512.29.90 90 15.13

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. - Sunflower-seed or safflower oil and fractions thereof: - - Crude oil - - Other: - - - Fractions of unrefined sunflower-seed oil or safflower oil: - - - - Sunflower-seed oil: - - - - - Solid fractions - - - - - Other - - - - Safflower oil: - - - - - Solid fractions - - - - - Other - - - Other: - - - - Sunflower-seed oil: - - - - - Solid fractions - - - - - Other - - - - Safflower oil: - - - - - Solid fractions - - - - - Other - Cotton-seed oil and its fractions: - - Crude oil, whether or not gossypol has been removed - - Other: - - - Fractions of unrefined cotton-seed oil: - - - - Solid fractions - - - - Other - - - Other: - - - - Solid fractions - - - - Other Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

206

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1513.11.00 00 1513.19 1513.19.10 00 1513.19.90 00 Description (3) Coconut (copra) oil and its fractions: - Crude oil - Other: - - Fractions of unrefined coconut oil - - Other Palm kernel or babassu oil and fractions thereof: - Crude oil: - - Palm kernel oil - - Other - Other: - - Fractions of unrefined palm kernel oil or unrefined babassu oil: - - - Solid fractions of unrefined palm kernel oil: - - - - Palm kernel stearin, crude - - - - Other, palm kernel oil - - - Solid fractions of unrefined babassu oil - - - Other, of unrefined palm kernel oil (palm kernel olein) - - - Other, of unrefined babassu oil - - Other: - - - Solid fractions of palm kernel oil: - - - - Palm kernel stearin, crude - - - - Other, palm kernel oil - - - Solid fractions of babassu oil - - - Palm kernel olein, RBD - - - Palm kernel oil, RBD - - - Other, palm kernel oil - - - Other, of babassu oil Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

5%

Nil

0%

kg kg

5% 5%

Nil Nil

0% 0%

1513.21 1513.21.10 00 1513.21.90 00 1513.29

tonne kg

Nil Nil

10% Nil

0% 0%

1513.29.11 1513.29.11 10 1513.29.11 90 1513.29.12 00 1513.29.13 00 1513.29.14 00

tonne tonne kg tonne kg

5% 5% 5% Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

1513.29.91 1513.29.91 10 1513.29.91 90 1513.29.92 00 1513.29.94 00 1513.29.95 00 1513.29.96 00 1513.29.97 00 15.14

tonne tonne kg tonne tonne tonne kg

5% 5% 5% Nil Nil 2% Nil

Nil Nil Nil Nil 5% Nil Nil

0% 0% 0% 0% 0% 0% 0%

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. - Low erucic acid rape or colza oil

207

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) and its fractions: - Crude oil - Other: - - Fractions of unrefined oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other Other: - Crude oil: - - Other rape or colza oil - - Other - Other: - - Fractions of unrefined oil: - - - Solid fractions - - - Other - - Other: - - - Other rape or colza oil: - - - - Solid fractions - - - - Other - - - Other: - - - - Solid fractions - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1514.11.00 00 1514.19 1514.19.10 1514.19.10 10 1514.19.10 90 1514.19.90 1514.19.90 10 1514.19.90 90 1514.91 1514.91.10 00 1514.91.90 00 1514.99 1514.99.10 1514.99.10 10 1514.99.10 90 1514.99.91 1514.99.91 10 1514.99.91 90 1514.99.99 1514.99.99 10 1514.99.99 90 15.15

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1515.11.00 00 1515.19.00 1515.19.00 10 1515.19.00 90

1515.21.00 00 1515.29

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Linseed oil and its fractions: - - Crude oil - - Other: - - - Solid fractions - - - Other - Maize (corn) oil and its fractions: - - Crude oil Other: - Fractions of unrefined maize (corn) oil: - - Solid fractions

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

1515.29.11 00

kg

5%

Nil

0%

208

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1515.29.19 00 1515.29.91 00 1515.29.99 00 1515.30 1515.30.10 1515.30.10 10 1515.30.10 90 1515.30.90 1515.30.90 10 1515.30.90 90 1515.50 1515.50.10 1515.50.10 10 1515.50.10 91 1515.50.10 99 1515.50.20 1515.50.20 10 1515.50.20 91 1515.50.20 99 1515.50.90 1515.50.90 10 1515.50.90 91 1515.50.90 99 1515.90 1515.90.11 1515.90.11 10 1515.90.11 90 1515.90.12 1515.90.12 10 1515.90.12 90 1515.90.19 1515.90.19 10 1515.90.19 90 Description (3) - - - Other - - Other: - - - Solid fractions - - - Other Castor oil and its fractions: - Crude oil: - - Solid fractions - - Other - Other: - - Solid fractions - - Other Sesame oil and its fractions: - Crude oil: - - Solid fractions - - Other: - - - For domestic use - - - Other - Fractions of unrefined oil: - - Solid fractions - - Other: - - - For domestic use - - - Other - Other: - - Solid fractions - - Other: - - - For domestic use - - - Other Other: - Tengkawang oil: - - Crude oil: - - - Solid fractions - - - Other - - Fractions of unrefined oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other Tung oil - Crude oil: - - Solid fractions - - Other Unit of Quantity (4) kg kg kg Import (5) Nil 5% Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1515.90.21 1515.90.21 10 1515.90.21 90

kg kg

Nil Nil

Nil Nil

0% 0%

209

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1515.90.22 1515.90.22 10 1515.90.22 90 1515.90.29 1515.90.29 10 1515.90.29 90 1515.90.31 1515.90.31 10 1515.90.31 90 1515.90.32 1515.90.32 10 1515.90.32 90 1515.90.39 1515.90.39 10 1515.90.39 90 1515.90.91 1515.90.91 11 1515.90.91 19 1515.90.91 21 1515.90.91 29 1515.90.91 91 1515.90.91 99 1515.90.92 Description (3) Fractions of unrefined oil: - - Solid fractions - - Other - Other: - - Solid fractions - - Other Jojoba oil: - Crude oil: - - Solid fractions - - Other - Fractions of unrefined oil: - - Solid fractions - - Other - Other: - - Solid fractions - - Other Other: - Crude oil: - - Almond oil: - - - Solid fractions - - - Other - - Illipenut oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other - Fractions of unrefined oil: - - Almond oil: - - - Solid fractions - - - Other - - Illipenut oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other - Other: - - Almond oil: - - - Solid fractions - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

1515.90.92 11 1515.90.92 19 1515.90.92 21 1515.90.92 29 1515.90.92 91 1515.90.92 99 1515.90.99 1515.90.99 11 1515.90.99 19

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

210

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Illipenut oil: - Solid fractions - Other Other: - Solid fractions - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1515.90.99 21 1515.90.99 29 1515.90.99 91 1515.90.99 99 15.16

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1516.10 1516.10.10

1516.10.10 11 1516.10.10 19 1516.10.10 90 1516.10.90 1516.10.90 11 1516.10.90 19 1516.10.90 90 1516.20

1516.20.11 00 1516.20.12 00 1516.20.13 1516.20.13 10 1516.20.13 20 1516.20.14 00 1516.20.15 00 1516.20.16 00

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared. - Animal fats and oils and their fractions: - - In packings of a net weight of 10 kg or more: - - - Re-esterified: - - - - Bones or waste of animal fats and oils - - - - Other - - - Other - - Other: - - - Re-esterified: - - - - Bones or waste of animal fats and oils - - - - Other - - - Other - Vegetable fats and oils and their fractions: - - Re-esterified fats and oils and their fractions: - - - Of soya beans - - - Of the fruit of the oil palm, crude - - - Of the fruit of the oil palm, other than crude: - - - - In packing of a net weight not exceeding 20 kg - - - - In packings of a net weight exceeding 20 kg - - - Of coconuts - - - Of palm kernels, crude - - - Of palm kernels, refined, bleached and deodorised (RBD)

kg kg kg

5% 10% 5%

Nil Nil Nil

0% 0% 0%

kg kg kg

5% 10% 5%

Nil Nil Nil

0% 0% 0%

kg tonne

5% Nil

Nil Nil

0% 0%

tonne tonne kg tonne

5% 5% 5% Nil

Nil Nil Nil 10%

0% 0% 0% 0%

tonne

Nil

5%

0%

211

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1516.20.17 00 1516.20.18 00 1516.20.19 1516.20.19 10 1516.20.19 20 1516.20.19 30 1516.20.19 41 1516.20.19 42 1516.20.19 51 1516.20.19 52 1516.20.19 53 1516.20.19 60 1516.20.19 70 1516.20.19 80 1516.20.19 90 1516.20.21 00 Description (3) Of ground-nuts Of linseed Other: - Of cotton seed - Of sunflower-seed - Of rape, colza and mustard seed - - Of palm kernel olein, crude - - Of palm kernel olein, refined, bleached and deodorised (RBD) - - Of sesame seed - - Of almond - - Of illipenut - - Of maize - - Of castor - - Of olive - - Other Hydrogenated fats in flakes: - Of ground-nuts, soya beans, fruit of the oil palm, palm kernels or coconuts - Of linseed - Of olives - Other Other, palm stearin, with an iodine value not exceeding 48: - Unrefined - Refined, bleached and deodorised (RBD) - Other Other: - Of linseed - Of olives - Of soya beans - Hydrogenated castor oil (opal wax) - Refined, bleached and deodorised (RBD) palm kernel stearin only Hydrogenated and refined, bleached and deodorised (RBD) palm kernel stearin or olein: Unit of Quantity (4) kg kg kg kg kg tonne tonne kg kg kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

1516.20.22 00 1516.20.23 00 1516.20.29 00

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

1516.20.51 00 1516.20.52 00 1516.20.59 00 1516.20.92 00 1516.20.93 00 1516.20.94 00 1516.20.95 00 1516.20.96 00

tonne tonne tonne kg kg kg kg tonne

5% Nil 5% 5% 5% 5% Nil 5%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

1516.20.97

212

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1516.20.97 10 1516.20.97 20 1516.20.98 1516.20.98 10 1516.20.98 90 1516.20.99 1516.20.99 10 1516.20.99 20 1516.20.99 90 15.17 Description (3) - Of palm kernel stearin - Of palm kernel olein Other, of ground-nuts, palm oil or coconuts: - Hydrogenated of ground-nuts oil - Other Other: - Hydrogenated of sesame seed oil - Of palm kernel stearin, crude - Other Unit of Quantity (4) tonne tonne Import (5) 5% 5% Export (6) Nil Nil ATIGA (7) 0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg tonne kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

1517.10.00 1517.10.00 10 1517.10.00 90 1517.90 1517.90.10 00 1517.90.20 00 1517.90.30 00

1517.90.43 00 1517.90.44 00

1517.90.50 00

1517.90.61 00 1517.90.62 00 1517.90.63 00

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. - Margarine, excluding liquid margarine: - - In airtight containers - - Other - Other: - - Imitation ghee - - Liquid margarine - - Of a kind used as mould release preparations - - Imitation lard; shortening: - - - Shortening - - - Imitation lard - - Other mixtures or preparations of vegetable fats or oils or of their fractions: - - - Solid mixtures or preparations - - - Liquid mixtures or preparations: - - - - In which ground-nut oil predominates - - - - In which crude palm oil predominates In which other palm oil predominates, in packings of a net weight of less than 20 kg

kg kg kg kg kg kg kg

10% 10% 10% 20% 10% 10% 10%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg

10%

Nil

0%

kg tonne

10% Nil

Nil Nil

0% 0%

tonne

5%

Nil

0%

213

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1517.90.64 00 Description (3) In which other palm oil predominates, in packings of a net weight of 20 kg or more In which palm kernel oil predominates: - Crude - Refined, bleached and deodorised (RBD) In which palm kernel olein predominates: - Crude - Refined, bleached and deodorised (RBD) In which soya-bean oil predominates In which illipe nut oil predominates Other: - In which linseed oil predominates - In which castor oil predominates - In which tung oil predominates - In which sesame oil predominates - In which almond oil predominates - In which maize (corn oil) predominates - In which cotton seed oil predominates - In which olive oil predominates - In which sunflower oil predominates - In which rape, colza or mustard oil predominates - In which coconut oil predominates - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1517.90.65 1517.90.65 10 1517.90.65 20 1517.90.66 1517.90.66 10 1517.90.66 20 1517.90.67 00 1517.90.68 00 1517.90.69 1517.90.69 11 1517.90.69 12 1517.90.69 13 1517.90.69 14 1517.90.69 15 1517.90.69 16 1517.90.69 17 1517.90.69 18 1517.90.69 19 1517.90.69 20 1517.90.69 21 1517.90.69 90 1517.90.90 1517.90.90 10

tonne tonne tonne tonne tonne kg kg kg kg kg kg kg kg kg kg kg kg kg kg

5% Nil Nil Nil Nil 5% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 5% Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

- Other: - Of mixture or preparations of animal fats or oils of their

kg

10%

Nil

0%

214

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) fractions Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1517.90.90 90 15.18 1518.00

kg

10%

Nil

0%

1518.00.12 00 1518.00.14 00 1518.00.15 00 1518.00.16 00 1518.00.19 1518.00.19 10 1518.00.19 90 1518.00.20 00

1518.00.31

1518.00.31 11

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. - Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum in inert gas or otherwise chemically modified excluding those of heading 15.16: - - Animal fats and oils - - Ground-nut, soya-bean, palm or coconut oil - - Linseed oil and its fractions - - Olive oil and its fractions - - Other: - - - Linoxyn - - - Other - Inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils - Inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils: - - Of the fruit of the oil palm or of palm kernels: - - - Of palm oil: - - - - Crude Other: - In packings of a net weight of less than 20 kg

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

tonne

Nil

Nil

0%

1518.00.31 12

tonne

5%

Nil

0%

215

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1518.00.31 13 Description (3) In packings of a net weight of 20kg or more - - Of palm kernel oil: - - - Crude - - - Refined, bleached and deodorised (RBD) - - Of palm kernel olein: - - - Crude - - - Refined, bleached and deodorised (RBD) - Of linseed - Of olives - Of ground-nuts - Of soya beans or coconuts: - - Of soya beans - - Of coconuts - Of cotton seed - Other: - - Of castor oil - - Of tung oil - - Of sesame oil - - Of almond oil - - Of maize (corn) oil - - Of sunflower oil - - Of rape, colza or mustard oil - - Of illipenut oil - - Other Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

tonne tonne tonne tonne tonne kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg

5% Nil Nil Nil 5% Nil Nil 10% 5% 5% 5% Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

1518.00.31 21 1518.00.31 22

1518.00.31 31 1518.00.31 32 1518.00.33 00 1518.00.34 00 1518.00.35 00 1518.00.36 1518.00.36 10 1518.00.36 20 1518.00.37 00 1518.00.39 1518.00.39 11 1518.00.39 12 1518.00.39 13 1518.00.39 14 1518.00.39 15 1518.00.39 17 1518.00.39 18 1518.00.39 19 1518.00.39 90 1518.00.60 00

kg

Nil

Nil

0%

15.20

1520.00 1520.00.10 00 1520.00.90 00

Glycerol, crude; glycerol waters and glycerol lyes. - Crude glycerol - Other Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. - Vegetable waxes - Other:

kg kg

5% 5%

Nil Nil

0% 0%

15.21

1521.10.00 00

kg

Nil

Nil

0%

216

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 1521.90.10 00 1521.90.20 00 15.22 1522.00 1522.00.10 00 1522.00.90 00 Description (3) Beeswax and other insect waxes Spermaceti Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. - Degras - Other

kg kg

5% 5%

Nil Nil

0% 0%

217

P.U. (A) 277


SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Section Note. 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Chapter Notes. 1. 2. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1. For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02. 2. The fish, crustaceans, mollucs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. National Note. 1. For the purposes of heading 16.02, the term infant means any person up to 12 months of age and the term young children means any person from the age of more than 12 months up to the age of 3 years.

218

P.U. (A) 277

RATE OF DUTY Heading (1) 16.01 Subheading (2) 1601.00 Description (3) Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. - In airtight containers - Other: - - Sausages - - Other Other prepared or preserved meat, meat offal or blood. - Homogenised preparations: - - Containing pork, in airtight containers - - Other: - - - In airtight containers: - - - - Infant or young children food - - - - Other - - - Other - Of liver of any animal: - - In airtight containers: - - - Infant or young children food - - - Other - - Other - Of poultry of heading 01.05: - - Of turkeys: - - - In airtight containers: - - - - Infant or young children food - - - - Other - - - Other: - - - - Mechanically deboned or separated meat - - - - Other - - Of fowls of the species Gallus domesticus: - - - Chicken curry, in airtight containers - - - Other: - - - - In airtight containers: - - - - - Infant or young children food - - - - - Other - - - - Other - - Other: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1601.00.10 00 1601.00.90 1601.00.90 10 1601.00.90 90 16.02 1602.10 1602.10.10 00 1602.10.90 1602.10.90 11 1602.10.90 19 1602.10.90 90 1602.20.00 1602.20.00 11 1602.20.00 19 1602.20.00 90 1602.31 1602.31.10 1602.31.10 10 1602.31.10 90 1602.31.91 00 1602.31.99 00 1602.32 1602.32.10 00 1602.32.90 1602.32.90 11 1602.32.90 19 1602.32.90 90 1602.39.00

kg kg kg

15% 10% 10%

Nil Nil Nil

0% 0% 0%

kg

15%

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

219

P.U. (A) 277


In airtight containers: - Infant or young children food - - - Other - - Other Of swine: - Hams and cuts thereof: - - In airtight containers: - - - Infant or young children food - - - Other - - Other: - - - Infant or young children food - - - Other - Shoulders and cuts thereof: - - In airtight containers: - - - Infant or young children food - - - Other - - Other: - - - Infant or young children food - - - Other - Other, including mixtures: - - Luncheon meat: - - - In airtight containers: - - - - Infant or young children food - - - - Other - - - Other: - - - - Infant or young children food - - - - Other - - Other: - - - In airtight containers: - - - - Infant or young children food - - - - Other - - - Other: - - - - Infant or young children food - - - - Other Of bovine animals: - In airtight containers: - - Infant or young children food Other Other: - Infant or young children food - - Other Other, including preparations of -

1602.39.00 11 1602.39.00 19 1602.39.00 90 1602.41 1602.41.10 1602.41.10 10 1602.41.10 90 1602.41.90 1602.41.90 10 1602.41.90 90 1602.42 1602.42.10 1602.42.10 10 1602.42.10 90 1602.42.90 1602.42.90 10 1602.42.90 90 1602.49 1602.49.11 1602.49.11 10 1602.49.11 90 1602.49.19 1602.49.19 10 1602.49.19 90 1602.49.91 1602.49.91 10 1602.49.91 90 1602.49.99 1602.49.99 10 1602.49.99 90 1602.50.00 1602.50.00 11 1602.50.00 19 1602.50.00 91 1602.50.00 99 1602.90

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil 10%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil 10%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil 10%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil 10%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

220

P.U. (A) 277


blood of any animal: - Mutton curry, in airtight containers - Other: - - Preparations of blood - - Other: - - - In airtight containers: - - - - Infant or young children food - - - - Other - - - Other: - - - - Infant or young children food - - - - Other

1602.90.10 00 1602.90.90 1602.90.90 20

kg kg

Nil 15%

Nil Nil

0% 0%

1602.90.90 91 1602.90.90 92 1602.90.90 93 1602.90.90 99 16.03 1603.00 1603.00.10 00 1603.00.20 00 1603.00.30 1603.00.30 10 1603.00.30 20 1603.00.30 30 1603.00.90 1603.00.90 10 1603.00.90 20 1603.00.90 30

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. - Of chicken, with herbs - Of chicken, without herbs - Other, with herbs: - - Extracts and juices of meat - - Extracts and juices of fish - - Extracts and juices of crustaceans, molluscs or other aquatic invertebrates - Other: - - Extracts and juices of meat - - Extracts and juices of fish - - Extracts and juices of crustaceans, molluscs or other aquatic invertebrates Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - - Salmon: - - - In airtight containers - - - Other Herrings: - In airtight containers - Other Sardines, sardinella and brisling or sprats: - Sardines: - - In airtight containers - - Other - Other: - - In airtight containers

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

16.04

1604.11 1604.11.10 00 1604.11.90 00 1604.12 1604.12.10 00 1604.12.90 00 1604.13

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

1604.13.11 00 1604.13.19 00 1604.13.91 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

221

P.U. (A) 277


1604.13.99 00 1604.14 1604.20.11 00 1604.20.19 00 1604.20.21 00 1604.20.29 00 1604.20.91 00 1604.20.93 00 1604.20.99 1604.20.99 10 - - Other Tunas, skipjack and bonito (Sarda spp.): - - In airtight containers: - - - Tunas - - - Other - - Other: - - - Tunas - - - Other - Mackerel: - - In airtight containers - - Other - Anchovies: - - In airtight containers - - Other - Eels: - - In airtight containers - - Other - Other: - - Horse mackerels, in airtight containers - - Other, in airtight containers - - Other: - - - Horse mackerels - - - Other Other prepared or preserved fish: - Shark fins, ready for immediate consumption: - - In airtight containers - - Other - Fish sausages: - - In airtight containers - - Other - Other: - - In airtight containers - - Frozen minced fish, boiled or steamed - - Other: - - - Shark fins - - - Fish paste and similar preparations: - - - - Fish pastes, fish balls or fish cakes - - - - Other - - - Other Caviar and caviar substitutes: - Caviar - Caviar substitutes kg Nil Nil 0%

1604.14.11 00 1604.14.19 00 1604.14.90 1604.14.90 10 1604.14.90 90 1604.15 1604.15.10 00 1604.15.90 00 1604.16 1604.16.10 00 1604.16.90 00 1604.17 1604.17.10 00 1604.17.90 00 1604.19 1604.19.20 00 1604.19.30 00 1604.19.90 1604.19.90 10 1604.19.90 90 1604.20

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg

Nil 6% Nil Nil Nil Nil 6%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

1604.20.99 21 1604.20.99 29 1604.20.99 90 1604.31.00 00 1604.32.00 00

kg kg kg kg kg

Nil Nil Nil 8% 8%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

222

P.U. (A) 277


16.05 1605.10 1605.10.10 00 1605.10.90 00 1605.21 1605.21.10 00 1605.21.90 00 1605.29 1605.29.10 00 1605.29.90 1605.29.90 10 1605.29.90 90 1605.30.00 1605.30.00 10 1605.30.00 90 1605.40 1605.40.10 00 1605.40.90 00 1605.51.00 1605.51.00 10 1605.51.00 90 1605.52.00 1605.52.00 10 1605.52.00 90 1605.53.00 1605.53.00 10 1605.53.00 90 1605.54.00 1605.54.00 11 1605.54.00 19 1605.54.00 90 1605.55.00 1605.55.00 10 1605.55.00 90 1605.56.00 1605.56.00 10 1605.56.00 90 1605.57.00 1605.57.00 10 1605.57.00 90 1605.58.00 1605.58.00 10 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Crab: - - In airtight containers - - Other - Shrimps and prawns: - - Not in airtight container: - - - Shrimp paste - - - Other - - Other: - - - Shrimp paste - - - Other: - - - - Shrimps and prawns sate - - - - Other - Lobster: - - In airtight containers - - Other - Other crustaceans: - - In airtight containers - - Other - Molluscs: - - Oysters: - - - In airtight containers - - - Other - - Scallops, including queen scallops: - - - In airtight containers - - - Other - - Mussels: - - - In airtight containers - - - Other - - Cuttle fish and squid: - - - In airtight containers: - - - - Cuttle fish sate - - - - Other - - - Other - - Octopus: - - - In airtight containers - - - Other - - Clams, cockles and arkshells: - - - In airtight containers - - - Other - - Abalone: - - - In airtight containers - - - Other - - Snails, other than sea snails: - - - In airtight containers

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

223

P.U. (A) 277


1605.58.00 90 1605.59.00 1605.59.00 10 1605.59.00 90 1605.61.00 1605.61.00 10 1605.61.00 90 1605.62.00 1605.62.00 10 1605.62.00 90 1605.63.00 1605.63.00 10 1605.63.00 90 1605.69.00 1605.69.00 10 1605.69.00 90 - - Other - Other: - - In airtight containers - - Other Other aquatic invertebrates: - Sea cucumbers: - - In airtight containers - - Other - Sea urchins: - - In airtight containers - - Other - Jellyfish: - - In airtight containers - - Other - Other: - - In airtight containers - - Other kg kg kg Nil Nil Nil Nil Nil Nil 0% 0% 0%

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

224

P.U. (A) 277


Chapter 17 Sugars and sugar confectionery Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) Sugar confectionery containing cocoa (heading 18.06); Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or Medicaments or other products of Chapter 30.

Subheading Notes. 1. 2. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 or more but less than 93. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

RATE OF DUTY Heading (1) 17.01 Subheading (2) Description (3) Cane or beet sugar and chemically pure sucrose, in solid form. - Raw sugar not containing added flavouring or colouring matter: - - Beet sugar - - Cane sugar specified in Subheading Note 2 to this Chapter - - Other cane sugar - Other: - - Containing added flavouring or colouring matter - - Other: - - - Refined sugar: - - - - White - - - - Other - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1701.12.00 00 1701.13.00 00 1701.14.00 00 1701.91.00 00 1701.99 1701.99.11 00 1701.99.19 00 1701.99.90 00

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

225

P.U. (A) 277


RATE OF DUTY Heading (1) 17.02 Subheading (2) Description (3) Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Lactose and lactose syrup: - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter - - Other - Maple sugar and maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: - - Glucose - - Glucose syrup - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: - - Glucose - - Glucose syrup - Chemically pure fructose - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: - - Fructose - - Fructose syrup - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: - - Maltose and maltose syrups: - - - Chemically pure maltose - - - Other - - Artificial honey, whether or not mixed with natural honey - - Flavoured or coloured sugars (excluding maltose) - - Caramel - - Other: - - - Syrup Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1702.11.00 00

1702.19.00 00 1702.20.00 00 1702.30

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1702.30.10 00 1702.30.20 00 1702.40.00

kg kg

Nil 10%

Nil Nil

0% 0%

1702.40.00 10 1702.40.00 20 1702.50.00 00 1702.60

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1702.60.10 00 1702.60.20 00 1702.90

kg kg

Nil 10%

Nil Nil

0% 0%

1702.90.11 00 1702.90.19 00 1702.90.20 00 1702.90.30 00 1702.90.40 00 1702.90.91 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

226

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1702.90.99 00 17.03 1703.10 1703.10.10 00 1703.10.90 00 1703.90 1703.90.10 00 1703.90.90 00 17.04 1704.10.00 00 1704.90 1704.90.10 00 1704.90.20 00 1704.90.91 00 1704.90.99 00 Description (3) Other Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

Molasses resulting from the extraction or refining of sugar. - Cane molasses: - - Containing added flavouring or colouring matter - - Other - Other: - - Containing added flavouring or colouring matter - - Other Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Other: - - Medicated pastilles and drops - - White chocolate - - Other: - - - Soft, containing gelatin - - - Other

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

15%

Nil

0%

kg kg kg kg

15% 15% 15% 15%

Nil Nil Nil Nil

0% 0% 0% 0%

227

P.U. (A) 277


Chapter 18 Cocoa and cocoa preparations Chapter Notes. 1. 2. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note l to this Chapter, other food preparations containing cocoa.

RATE OF DUTY Heading (1) 18.01 Subheading (2) 1801.00.00 00 Description (3) Cocoa beans, whole or broken, raw or roasted. Cocoa shells, husks, skins and other cocoa waste. Cocoa paste, whether or not defatted. - Not defatted Wholly or partly defatted Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

18.02

1802.00.00 00

kg

Nil

Nil

0%

18.03 1803.10.00 00 1803.20.00 00 18.04 18.05 1804.00.00 00 1805.00.00 00

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

Cocoa butter, fat and oil. Cocoa powder, not containing added sugar or other sweetening matter. Chocolate and other food preparations containing cocoa.

kg

10%

Nil

0%

18.06 1806.10.00 00 1806.20

1806.20.10 00 1806.20.90 00 1806.31 1806.31.10 00 1806.31.90 00

Cocoa powder, containing added sugar or other sweetening matter Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: - Chocolate confectionery in blocks, slabs or bars - Other Other, in blocks, slabs or bars: - Filled: - - Chocolate confectionery Other

kg

10%

Nil

0%

kg kg

15% 15%

Nil Nil

0% 0%

kg kg

15% 15%

Nil Nil

0% 0%

228

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1806.32 1806.32.10 00 1806.32.90 00 1806.90 1806.90.10 00 1806.90.30 00 Description (3) Not filled: - Chocolate confectionery Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

15% 15%

Nil Nil

0% 0%

1806.90.40 00

1806.90.90 00

Other: - Chocolate confectionery in tablets or pastilles - Food preparations of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa - Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa, specially prepared for infant use, not put up for retail sale - Other

kg

15%

Nil

0%

kg

15%

Nil

0%

kg kg

15% 15%

Nil Nil

0% 0%

229

P.U. (A) 277


Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products Chapter Notes. 1. This Chapter does not cover: (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) (c) 2. (a) (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or Medicaments or other products of Chapter 30. The term "groats" means cereal groats of Chapter 11; The terms "flour" and "meal" mean: (1) (2) Cereal flour and meal of Chapter 11, and Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). 4. For the purposes of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. National Note. 1. For the purposes of heading 19.01, the term infant means any person up to 12 months of age and the term young children means any person from the age of more than 12 months up to the age of 3 years. RATE OF DUTY Heading (1) 19.01 Subheading (2) Description (3) Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Unit of Quantity (4) Import (5) Export (6) ATIGA (7) For the purposes of heading 19.01:

230

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1901.10 1901.10.10 00 1901.10.20 Description (3) Preparations for infant use, put up for retail sale: - Of malt extract - Of goods of headings 04.01 to 04.04: - - Not containing cocoa: - - - Prepared milk in powder form - - - Other - - Containing cocoa - Of soya-bean powder - Other: - - Medical foods - - Other Mixes and doughs for the preparation of bakers' wares of heading 19.05: - Of flour, groats, meal, starch or malt extract, not containing cocoa - Of flour, groats, meal, starch or malt extract, containing cocoa - Other, not containing cocoa - Other, containing cocoa Other: - Preparation for infant use, not put up for retail sale: - - Medical foods: - - - Of flour, groats, meal or starch: - - - - Not containing cocoa - - - - Containing cocoa - - Other - - - Of flour, groats, meal or starch: - - - - Not containing cocoa - - - - Containing cocoa - Malt extract - Other, of goods of heading 04.01 to 04.04: - - Filled milk - - Other, containing cocoa powder: - - - Preparation for young children use, put up for retail sale - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

1901.10.20 11 1901.10.20 19 1901.10.20 20 1901.10.30 00 1901.10.91 00 1901.10.99 00 1901.20 1901.20.10 00 1901.20.20 00 1901.20.30 00 1901.20.40 00 1901.90

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

1901.90.11

1901.90.11 10 1901.90.11 20 1901.90.19

kg kg kg

6% 6% Nil

Nil Nil Nil

0% 0% 0%

1901.90.19 10 1901.90.19 20 1901.90.20 00

kg kg kg

6% 6% Nil

Nil Nil Nil

0% 0% 0%

1901.90.31 00 1901.90.32 1901.90.32 10 1901.90.32 90

kg

Nil

Nil

0%

kg kg

Nil 7%

Nil Nil

0% 0%

231

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1901.90.39 1901.90.39 10 1901.90.39 90 1901.90.41 1901.90.99 11 1901.90.99 12 Description (3) Other: - Preparation for young children use, put up for retail sale - - Other Other soya-based preparations: - In powder forms: - - Of flour, groats, meal or starch: - - - Not containing cocoa - - - Containing cocoa - In other forms: - - Of flour, groats, meal or starch: - - - Not containing cocoa - - - Containing cocoa Other: - Medical foods: - - Of flour, groats, meal or starch: - - - Not containing cocoa - - - Containing cocoa - Other: - - Preparation for young children use, not put up for retail sale: - - - Of flour, groats, meal or starch: - - - - Not containing cocoa - - - - Containing cocoa - - Other: - - - Of flour, groats, meal or starch: - - - - Not containing cocoa - - - - Containing cocoa Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

1901.90.41 10 1901.90.41 20 1901.90.49

kg kg

6% 6%

Nil Nil

0% 0%

1901.90.49 10 1901.90.49 20 1901.90.91

kg kg

6% 6%

Nil Nil

0% 0%

1901.90.91 10 1901.90.91 20 1901.90.99

kg kg

6% 6%

Nil Nil

0% 0%

kg kg

6% 6%

Nil Nil

0% 0%

1901.90.99 91 1901.90.99 92 19.02

kg kg

6% 6%

Nil Nil

0% 0%

1902.11.00 1902.11.00 10

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. - Uncooked pasta, not stuffed or otherwise prepared: - - Containing eggs: - - - Noodles

kg

5%

Nil

0%

232

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1902.11.00 90 1902.19 1902.19.20 00 1902.19.30 00 1902.19.40 00 1902.19.90 00 1902.20 1902.20.10 00 1902.20.30 1902.20.30 10 1902.20.30 20 1902.20.90.00 1902.30 1902.30.20 00 1902.30.30 00 1902.30.40 00 1902.30.90 1902.30.90 10 1902.30.90 90 1902.40.00 1902.40.00 10 1902.40.00 90 19.03 1903.00.00 00 Description (3) - - Other - Other: - - Rice vermicelli (bee hoon) - - Transparent vermicelli - - Noodles - - Other Stuffed pasta, whether or not cooked or otherwise prepared: - Stuffed with meat or meat offal - Stuffed with fish, crustaceans or molluscs: - - Stuffed with fish - - Stuffed with crustaceans or molluscs - Other Other pasta: - Instant rice vermicelli - Transparent vermicelli - Other instant noodles - Other: - - Rice vermicelli (bee hoon) - - Other Couscous: - Cooked - Other Unit of Quantity (4) kg kg kg kg kg Import (5) 5% 6% 6% 5% 6% Export (6) Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg kg kg kg kg kg kg kg kg

8% 8% 6% 8% 6% 8% 5% 8% Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included. - Prepared foods obtained by the swelling or roasting of cereals or cereal products: - - Containing cocoa Other

kg

5%

Nil

0%

19.04

1904.10 1904.10.10 00 1904.10.90 00

kg kg

5% 2%

Nil Nil

0% 0%

233

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1904.20 Description (3) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: - Prepared foods obtained from unroasted cereal flakes: - - Containing cocoa - - Other - Other: - - Containing cocoa - - Other Bulgur wheat: - Containing cocoa - Other Other: - Rice preparations, including precooked rice: - - Containing cocoa - - Other - Other: - - Containing cocoa - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

1904.20.10 1904.20.10 10 1904.20.10 90 1904.20.90 1904.20.90 10 1904.20.90 90 1904.30.00 1904.30.00 10 1904.30.00 90 1904.90 1904.90.10 1904.90.10 10 1904.90.10 90 1904.90.90 1904.90.90 10 1904.90.90 90 19.05

kg kg kg kg kg kg

7% 7% 7% 7% 7% 7%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

7% 7% 7% 7%

Nil Nil Nil Nil

0% 0% 0% 0%

1905.10.00 00 1905.20.00 00 1905.31 1905.31.10 00 1905.31.20 00 1905.32.00 00 1905.40 1905.40.10 00 1905.40.90 00 1905.90 1905.90.10 00 1905.90.20 00 1905.90.30 00

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Crispbread - Gingerbread and the like - Sweet biscuits; waffles and wafers: - - Sweet biscuits: - - - Not containing cocoa - - - Containing cocoa - - Waffles and wafers - Rusks, toasted bread and similar toasted products: - - Not containing added sugar, honey, eggs, fats, cheese or fruit - - Other - Other: - - Unsweetened teething biscuits - - Other unsweetened biscuits - - Cakes

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

6% 6% 6%

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

Nil 6% 6% 6% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

234

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 1905.90.40 00 1905.90.50 00 1905.90.60 00 1905.90.70 1905.90.70 10 1905.90.70 20 1905.90.80 00 1905.90.90 1905.90.90 10 Description (3) Pastries Flourless bakers wares Empty cachets and similar products of a kind suitable for pharmaceutical use Communion wafers, sealing wafers, rice paper and similar products: - Communion wafers - Sealing wafers, rice paper and similar products Other crisp savoury food products Other: - Other bread, ship's biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit - Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

1905.90.90 90

kg kg

Nil Nil

Nil Nil

0% 0%

235

P.U. (A) 277


Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) 2. 3. Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); Bakers wares and other products of heading 19.05; or Homogenised composite food preparations of heading 21.04.

Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4. 5.

Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02. For the purposes of heading 20.07, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6.

For the purposes of heading 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol..

Subheading Notes. 1. For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05. 2. For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07. 3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refra ctive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 C or corrected for 20 C if the reading is made at a different temperature.

236

P.U. (A) 277

National Note. 1. For the purposes of heading 20.02, 20.03, 20.04, 20.05, 20.07 and 20.09, the term infant means any person up to 12 months of age and the term young children means any person from the age of more than 12 months up to the age of 3 years.

RATE OF DUTY Heading (1) 20.01 2001.10.00 00 2001.90 2001.90.10 00 2001.90.90 2001.90.90 11 2001.90.90 19 2001.90.90 20 Subheading (2) Description (3) Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. - Cucumbers and gherkins - Other: - - Onions - - Other: - - - Vegetable, fruit or nuts: - - - - Sweet corn - - - - Other - - - Products based on manioc, sweet potatoes and similar roots and tubers with high starch content, potato or dried leguminous vegetable flours - - - Other Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. - Tomatoes, whole or in pieces: - - Cooked otherwise than by steaming or boiling in water - - Other - Other: - - Tomato paste - - Tomato powder - - Other: - - - Infant and young children food - - - Other Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. - Mushrooms of the genus Agaricus: - - Infant and young children food - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2001.90.90 90 20.02 2002.10 2002.10.10 00 2002.10.90 00 2002.90 2002.90.10 00 2002.90.20 00 2002.90.90 2002.90.90 20 2002.90.90 90 20.03 2003.10.00 2003.10.00 20 2003.10.00 90

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

237

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2003.90 2003.90.10 2003.90.10 20 2003.90.10 90 2003.90.90 2003.90.90 20 2003.90.90 90 20.04 Description (3) Other: - Truffles: - - Infant and young children food - - Other - Other: - - Infant and young children food - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2004.10.00 2004.10.00 20 2004.10.00 30 2004.10.00 91 2004.10.00 99 2004.90 2004.90.10 00 2004.90.90 2004.90.90 20 2004.90.90 30 2004.90.90 40

2004.90.90 91 2004.90.90 99 20.05

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. - Potatoes: - - Infant and young children food - - Products based on potato flour - - Other: - - In airtight containers - - Other - Other vegetables and mixtures of vegetables: - - For infant use - - Other: - - - Young children food - - - Sweet corn, on the cob or in grains - - - Preparations of leguminous vegetables or manioc, sweet potatoes or similar roots and tubers with high starch content flours - - - Other: - - - - In airtight containers - - - - Other Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. - Homogenised vegetables: - - In airtight containers: - - - Infant and young children food - - - Other

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2005.10 2005.10.10 2005.10.10 10 2005.10.10 90

kg kg

Nil 8%

Nil Nil

0% 0%

238

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2005.10.90 2005.10.90 10 2005.10.90 90 2005.20 2005.20.11 00 2005.20.19 00 2005.20.91 2005.20.91 10 2005.20.91 90 2005.20.99 2005.20.99 10 2005.20.99 90 2005.40.00 2005.40.00 10 2005.40.00 91 2005.40.00 99 2005.51.00 2005.51.00 10 Description (3) Other: - Infant and young children food - - Other Potatoes: - Chips and sticks: - - In airtight containers - - Other - Other: - - In airtight containers: - - - Infant and young children food - - - Other - - Other: - - - Infant and young children food - - - Other Peas (Pisum sativum): - Infant and young children food - Other: - - In airtight containers - - Other Beans (vigna spp., Phaseolus spp.): - Beans, shelled: - - Infant and young children food - - Other: - - - In airtight containers - - - Other - Other: - - In airtight containers: - - - Infant and young children food - - - Other - - Other: - - - Infant and young children food - - - Other Asparagus: - Infant and young children food - Other: - - In airtight containers - - Other Olives: - Infant and young children food Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

8% Nil

Nil Nil

0% 0%

kg kg

Nil 8%

Nil Nil

0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2005.51.00 91 2005.51.00 99 2005.59 2005.59.10 2005.59.10 10 2005.59.10 90 2005.59.90 2005.59.90 10 2005.59.90 90 2005.60.00 2005.60.00 10 2005.60.00 91 2005.60.00 99 2005.70.00 2005.70.00 10

kg kg

Nil 8%

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

239

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) - Other: - - In airtight containers - - Other Sweet corn (Zea mays var. saccharata): - In airtight containers - Other Other vegetables and mixtures of vegetables: - Bamboo shoots: - - In airtight containers - - Other - Other: - - In airtight containers: - - - Infant and young children food - - - Other - - Other: - - - Infant and young children food - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2005.70.00 91 2005.70.00 99 2005.80.00 2005.80.00 10 2005.80.00 90

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

8% 8%

Nil Nil

0% 0%

2005.91.00 2005.91.00 10 2005.91.00 90 2005.99 2005.99.10 2005.99.10 10 2005.99.10 90 2005.99.90 2005.99.90 10 2005.99.90 90 20.06 2006.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil 8%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallised). Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Homogenised preparations: - - Infant and young children food - - Other - Other: - - Citrus fruit: - - - Marmalades and lemon curd - - - Other - - Other: - - - Fruit pastes other than of mangoes, pineapples or strawberries - - - Other: - - - - Jam and fruit jellies - - - - Other

kg

Nil

Nil

0%

20.07

2007.10.00 2007.10.00 10 2007.10.00 90 2007.91.00 2007.91.00 10 2007.91.00 90 2007.99 2007.99.10 00 2007.99.90 2007.99.90 10 2007.99.90 90

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

240

P.U. (A) 277

RATE OF DUTY Heading (1) 20.08 Subheading (2) Description (3) Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - - Ground-nuts: - - - Roasted - - - Peanut butter - - - Other - - Other, including mixtures: - - - Cashew nuts: - - - - Roasted - - - - Other - - - Other: - - - - Roasted - - - - Other - Pineapples: - - In airtight containers - - Other - Citrus fruit: - - Containing added sugar or other sweetening matter or spirit: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other - Pears: - - Containing added sugar or other sweetening matter or spirit: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other - Apricots: - - Containing added sugar or other sweetening matter or spirit: - - - In airtight containers - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2008.11 2008.11.10 00 2008.11.20 00 2008.11.90 00 2008.19 2008.19.10 2008.19.10 20 2008.19.10 90 2008.19.90 2008.19.90 20 2008.19.90 90 2008.20.00 2008.20.00 30 2008.20.00 90 2008.30 2008.30.10 2008.30.10 10 2008.30.10 90 2008.30.90 2008.30.90 30 2008.30.90 90 2008.40 2008.40.10 2008.40.10 10 2008.40.10 90 2008.40.90 2008.40.90 30 2008.40.90 90 2008.50 2008.50.10 2008.50.10 10 2008.50.10 90

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil 10% 10%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

241

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2008.50.90 2008.50.90 30 2008.50.90 90 2008.60 2008.60.10 2008.60.10 10 2008.60.10 90 2008.60.90 2008.60.90 30 2008.60.90 90 2008.70 2008.70.10 2008.70.10 10 2008.70.10 90 2008.70.90 2008.70.90 30 2008.70.90 90 2008.80 2008.80.10 2008.80.10 10 2008.80.10 90 2008.80.90 2008.80.90 30 2008.80.90 90 Description (3) - Other: - - In airtight containers - - Other Cherries: - Containing added sugar or other sweetening matter or spirit: - - In airtight containers - - Other - Other: - - In airtight containers - - Other Peaches, including nectarines: - Containing added sugar or other sweetening matter or spirit: - - In airtight containers - - Other - Other: - - In airtight containers - - Other Strawberries: - Containing added sugar or other sweetening matter or spirit: - - In airtight containers - - Other - Other: - - Other: - - - In airtight containers - - - Other Other, including mixtures other than those of subheading 2008.19: - Palm hearts - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitisidaea): - - Containing added sugar or other sweetening matter or spirit: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2008.91.00 00 2008.93.00

kg

8%

Nil

0%

2008.93.00 11 2008.93.00 19 2008.93.00 91 2008.93.00 99 -

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

242

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2008.97 2008.97.10 00 2008.97.20 2008.97.20 10 2008.97.20 90 2008.97.90 2008.97.90 30 2008.97.90 90 2008.99 2008.99.10 Description (3) Mixtures: - Of stems, roots and other edible parts of plants, not including fruits or nuts - Other, containing added sugar or other sweetening matter or spirit: - - In airtight containers - - Other - Other: - - In airtight containers - - Other Other: - Lychees: - - Containing added sugar or sweetening matter or spirit: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other - Longans: - - Containing added sugar or sweetening matter or spirit: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other - Of stems, roots and other edible parts of plants, not including fruits or nuts - Other, containing added sugar or other sweetening matter or spirit: - - In airtight containers - - Other - Other: - - In airtight containers - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2008.99.10 21 2008.99.10 29 2008.99.10 91 2008.99.10 99 2008.99.20

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2008.99.20 21 2008.99.20 29 2008.99.20 91 2008.99.20 99 2008.99.30 00 2008.99.40 2008.99.40 10 2008.99.40 90 2008.99.90 2008.99.90 91 2008.99.90 99

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

243

P.U. (A) 277

RATE OF DUTY Heading (1) 20.09 Subheading (2) Description (3) Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - - Frozen: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - - Not frozen, of a Brix value not exceeding 20: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - - Other: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - Grapefruit (including pomelo) juice: - - Of a Brix value not exceeding 20: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - - Other: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - Juice of any other single citrus fruit: - - Of a Brix value not exceeding 20: - - - Infant and young children food Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2009.11.00 2009.11.00 10 2009.11.00 91 2009.11.00 99 2009.12.00 2009.12.00 10

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

2009.12.00 91 2009.12.00 99 2009.19.00 2009.19.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.19.00 91 2009.19.00 99

kg kg

Nil Nil

Nil Nil

0% 0%

2009.21.00 2009.21.00 10 2009.21 00 91 2009.21.00 99 2009.29.00 2009.29.00 10

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

2009.29.00 91 2009.29.00 99 2009.31.00 2009.31.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

244

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Ready for immediate consumption - - - Other - Other: - - Infant and young children food - - Other: - - - Ready for immediate consumption - - - Other Pineapple juice: - Of a Brix value not exceeding 20 - Other Tomato juice Grape juice (including grape must): - Of a Brix value not exceeding 30: - - Infant and young children food - - Other: - - - Ready for immediate consumption - - - Other - Other: - - Infant and young children food - - Other: - - - Ready for immediate consumption - - - Other Apple juice: - Of a Brix value not exceeding 20: - - Infant and young children food - - Other: - - - Ready for immediate consumption - - - Other - Other: - - Infant and young children food - - Other: - - - Ready for immediate consumption - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2009.31.00 91 2009.31.00 99 2009.39.00 2009.39.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.39.00 91 2009.39.00 99 2009.41.00 00 2009.49.00 00 2009.50.00 00 2009.61.00 2009.61.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

20% 20% Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

2009.61.00 91 2009.61.00 99 2009.69.00 2009.69.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.69.00 91 2009.69.00 99 2009.71.00 2009.71.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.71.00 91 2009.71.00 99 2009.79.00 2009.79.00 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.79.00 91 2009.79.00 99

kg kg

Nil Nil

Nil Nil

0% 0%

245

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2009.81 Description (3) Juice of any other single fruit or vegetable: - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitisidaea) juice: - - For infant use - - Other: - - - Young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - Other: - - Blackcurrant juice: - - - Infant and young children food - - - Other: - - - - Ready for immediate consumption - - - - Other - - Other: - - - For infant use - - - Other: - - - - Young children food - - - - Ready for immediate consumption: - - - - - Guava juice - - - - - Other - - - - Other Mixtures of juices: - For infant use - Other: - - Young children food - - Other: - - - Ready for immediate consumption - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2009.81.10 00 2009.81.90 2009.81.90 10 2009.81.90 91 2009.81.90 99 2009.89 2009.89.10 2009.89.10 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

6% 6%

Nil Nil

0% 0%

kg

Nil

Nil

0%

2009.89.10 91 2009.89.10 99 2009.89.91 00 2009.89.99 2009.89.99 10

kg kg kg kg

6% 6% Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2009.89.99 21 2009.89.99 29 2009.89.99 90 2009.90 2009.90.10 00 2009.90.90 2009.90.90 10 2009.90.90 91 2009.90.90 99

kg kg kg kg kg

6% 6% 6% Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

10% 5%

Nil Nil

0% 0%

246

P.U. (A) 277


Chapter 21 Miscellaneous edible preparations Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) Mixed vegetables of heading 07.12; Roasted coffee substitutes containing coffee in any proportion (heading 09.01); Flavoured tea (heading 09.02); Spices or other products of headings 09.04 to 09.10; Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) (g) 2. 3. Yeast put up as a medicament or other products of heading 30.03 or 30.04; or Prepared enzymes of heading 35.07.

Extracts of the substitutes referred to in Note l (b) above are to be classified in heading 21.01. For the purposes of heading 21.04, the expression homogenised composite food preparations means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

National Note. 1. For the purposes of heading 21.04 and 21.06, the term infant means any person up to 12 months of age and the term young children means any person from the age of more than 12 months up to the age of 3 years.

RATE OF DUTY Heading (1) 21.01 Subheading (2) Description (3) Extracts, essences and concentrates, of coffee, tea or mat and preparations with a basis of these products or with a basis of coffee, tea or mat; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

247

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2101.11 2101.11.10 00 2101.11.90 00 2101.12 Description (3) Extracts, essences and concentrates: - - Instant coffee - - Other - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats - - Other Extracts, essences and concentrates, of tea or mat, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat: - Tea preparations consisting of a mixture of tea, milk powder and sugar - Other Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

5% 5%

Nil Nil

0% 0%

2101.12.10 00

2101.12.90 00 2101.20

kg kg

10% 5%

Nil Nil

0% 0%

2101.20.10 00 2101.20.90 00 2101.30.00 00

kg kg

10% Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

21.02

2102.10.00 00 2102.20.00 2102.20.00 10 2102.20.00 91 2102.20.00 99 2102.30.00 00 21.03

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. - Active yeasts - Inactive yeasts; other single-cell micro-organisms, dead: - - Inactive yeasts - - Other: - - - Of a kind used in animal feeding - - Other Prepared baking powders

kg

15%

Nil

0%

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2103.10.00 00 2103.20.00 00 2103.30.00 00

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. - Soya sauce - Tomato ketchup and other tomato sauces - Mustard flour and meal and prepared mustard

kg kg kg

10% 10% Nil

Nil Nil Nil

0% 0% 0%

248

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2103.90 2103.90.10 00 2103.90.30 00 2103.90.40 2103.90.40 10 2103.90.40 90 2103.90.90 2103.90.90 10 2103.90.90 90 21.04 2104.10 Description (3) Other: - Chilli sauce - Fish sauce - Other mixed condiments and mixed seasonings, including belachan (blachan): - - Belachan (blachan) - - Other - Other: - - Sauces other than those of subheadings 2103.10.00 00 and 2103.20.00 00 - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

10% 10%

Nil Nil

0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg kg

10% 5%

Nil Nil

0% 0%

2104.10.11 00 2104.10.19 2104.10.19 10 2104.10.19 90 2104.10.91 00 2104.10.99 2104.10.99 10 2104.10.99 90 2104.20

2104.20.11 00 2104.20.19 2104.20.19 10 2104.20.19 90 2104.20.91 00 2104.20.99 2104.20.99 10 2104.20.99 90 21.05 2105.00.00 00

Soups and broths and preparations therefor; homogenised composite food preparations. - Soups and broths and preparations therefor: - - Containing meat: - - - For infant use - - - Other: - - - - For young children use - - - - Other - - Other: - - - For infant use - - - Other: - - - - For young children use - - - - Other - Homogenised composite food preparations: - - Containing meat: - - - For infant use - - - Other: - - - - For young children use - - - - Other - - Other: - - - For infant use - - - Other: - - - - For young children use - - - - Other Ice cream and other edible ice, whether or not containing cocoa.

kg kg kg kg kg kg

Nil Nil 20% Nil Nil 20%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg

Nil Nil 20% Nil Nil 20%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg

5%

Nil

0%

249

P.U. (A) 277


RATE OF DUTY Heading (1) 21.06 2106.10.00 00 2106.90 2106.90.10 00 2106.90.20 00 2106.90.30 00 2106.90.41 00 2106.90.49 00 Subheading (2) Description (3) Food preparations not elsewhere specified or included. - Protein concentrates and textured protein substances - Other: - - Dried bean curd and bean curd sticks - - Flavoured or coloured syrups - - Non-dairy creamer - - Autolysed yeast extracts: - - - In powder form - - - Other - - Non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: - - - Preparations of a kind used as raw material for the manufacture of composite concentrates - - - Composite concentrates for simple dilution with water to make beverages - - - Ginseng based products - - - Other - - Alcoholic preparations of a kind used for the making or for the manufacture of beverages: - - - Preparations of a kind used as raw material for the manufacture of composite concentrates: - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

15%

Nil

0%

kg kg kg kg kg

15% 15% 15% 20% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

2106.90.51 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2106.90.52 00 2106.90.53 00 2106.90.59 00

2106.90.61 00 2106.90.62 00

kg kg

20% 20%

Nil Nil

0% 0%

2106.90.64 00 2106.90.65 00 2106.90.66 00 -

Composite concentrates for simple dilution with water to make beverages: - Of a kind used for the manufacture of alcoholic beverages, in liquid form - Of a kind used for the manufacture of alcoholic beverages, in other forms Other, of kind used for the manufacture of alcoholic beverages, in liquid form

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

250

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2106.90.67 00 2106.90.69 00 2106.90.70 00 2106.90.80 00 2106.90.91 00 Description (3) Other, of kind used for the manufacture of alcoholic beverages, in other forms - Other Food supplements Fortificant premixes Other: - Other mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing - Ginseng based preparations - Food preparations for lactase deficient infants - Other food preparations for infant use - Seri kaya - Other medical foods - Other flavouring preparations - Other: - - Table cream powders having a basis of milk - - Preparations for the manufacture of lemonade or other beverages - - Preparations used for making jellies - - Food preparations for young children use - - Ice cream powder - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

20% 20% Nil 15%

Nil Nil Nil Nil

0% 0% 0% 0%

2106.90.92 00 2106.90.93 00 2106.90.94 00 2106.90.95 00 2106.90.96 00 2106.90.98 00 2106.90.99 2106.90.99 10 2106.90.99 20 2106.90.99 30 2106.90.99 40 2106.90.99 50 2106.90.99 90

kg kg kg kg kg kg kg

15% 15% Nil Nil 15% 15% 15%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg

Nil 15% 15% Nil Nil 15%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

251

P.U. (A) 277


Chapter 22 Beverages, spirits and vinegar Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 2. 3. Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); Sea water (heading 25.01); Distilled or conductivity water or water of similar purity (heading 28.53); Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); Medicaments of heading 30.03 or 30.04; or Perfumery or toilet preparations (Chapter 33).

For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20C. For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note. 1. For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars.

RATE OF DUTY Heading (1) 22.01 Subheading (2) Description (3) Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters - Other: - - Ice and snow - - Other Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 20.09. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2201.10.00 00 2201.90 2201.90.10 00 2201.90.90 00 22.02

l l l

20% Nil 5%

Nil Nil Nil

0% 0% 0%

252

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2202.10 Description (3) Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: - Sparkling mineral waters and aerated waters, flavoured - Other Other: - Flavoured UHT milk drinks - Soya milk drinks - Other non-aerated beverages ready for immediate consumption without dilution - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2202.10.10 00 2202.10.90 00 2202.90 2202.90.10.00 2202.90.20.00 2202.90.30.00 2202.90.90.00 22.03 2203.00 2203.00.10 2203.00.10 10 2203.00.10 90 2203.00.90 2203.00.90 10 2203.00.90 90

l l l l

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

l l

20% 20%

Nil Nil

0% 0%

Beer made from malt. - Stout and porter: - - Not exceeding 5.8% vol. - - Other - Other, including ale: - - Not exceeding 5.8% vol. - - Other Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. - Sparkling wine - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: - - In containers holding 2 l or less: - - - Wine: - - - - Of an alcoholic strength by volume not exceeding 15% vol. - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. - - - - Of an alcoholic strength by volume exceeding 23% vol. - - - Grape must with fermentation prevented or arrested by the addition of alcohol: - - - - Of an alcoholic strength by volume not exceeding 15% vol.

l l l l

RM5.00 RM5.00 RM5.00 RM5.00

Nil Nil Nil Nil

N.O. N.O. N.O. N.O.

22.04 2204.10.00 00

RM23.00

Nil

N.O.

2204.21 2204.21.11 00 2204.21.13 00

RM7.00

Nil

N.O.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

2204.21.14 00

2204.21.21 00

RM7.00

Nil

N.O.

253

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2204.21.22 00 2204.29 2204.29.11 00 2204.29.13 00 Description (3) Of an alcoholic strength by volume exceeding 15% vol. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

RM7.00

Nil

N.O.

2204.29.14 00

2204.29.21 00 2204.29.22 00 2204.30 2204.30.10 00 2204.30.20 00 22.05 2205.10 2205.10.10 00 2205.10.20 00 2205.90 2205.90.10 00 2205.90.20 00 22.06 2206.00

Other: - Wine: - - Of an alcoholic strength by volume not exceeding 15% vol. - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. - - - Of an alcoholic strength by volume exceeding 23% vol. - - Grape must with fermentation prevented or arrested by the addition of alcohol: - - - Of an alcoholic strength by volume not exceeding 15% vol. - - - Of an alcoholic strength by volume exceeding 15% vol. Other grape must: - Of an alcoholic strength by volume not exceeding 15% vol. - Of an alcoholic strength by volume exceeding 15% vol.

RM7.00

Nil

N.O.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. - In containers holding 2 l or less: - - Of an alcoholic strength by volume not exceeding 15% vol. - - Of an alcoholic strength by volume exceeding 15% vol. - Other: - - Of an alcoholic strength by volume not exceeding 15% vol. - - Of an alcoholic strength by volume exceeding 15% vol. Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

l l

RM7.00 RM7.00

Nil Nil

N.O. N.O.

254

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2206.00.10 00 2206.00.20 00 2206.00.30 2206.00.30 10 2206.00.30 90 2206.00.40 2206.00.40 10 2206.00.40 90 Description (3) Cider and perry Sake Toddy: - Bottled or canned - Other Shandy: - Exceeding 0.5% vol. but not exceeding 1.14% vol. - Other Other, including mead: - Other rice wine (including medicated rice wine) Other: - Mead - Wines obtained by the fermentation of fruit juices, other than juice of fresh grapes (fig, date or berry wines) or of vegetables juices - Other Unit of Quantity (4) l l Import (5) RM7.00 RM25.50 per 100% vol. per litre RM4.00 RM108.50 per 100% vol. per litre Export (6) Nil Nil ATIGA (7) N.O. N.O.

l l

Nil Nil

N.O. N.O.

l l

RM3.00 RM64.50 per 100% vol. per litre RM25.50 per 100% vol. per litre RM23.00 RM108.50 per 100% vol. per litre

Nil Nil

N.O. N.O.

2206.00.91 00 2206.00.99 2206.00.99 10 2206.00.99 20

Nil

N.O.

l l

Nil Nil

N.O. N.O.

2206.00.99 90

RM108.50 per 100% vol. per litre

Nil

N.O.

22.07

2207.10.00 00 2207.20

2207.20.11 00 2207.20.19 00 2207.20.90 00

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher - Ethyl alcohol and other spirits, denatured, of any strength: - - Denatured ethyl alcohol, including methylated spirits: - - - Ethyl alcohol of an alcoholic strength by volume of exceeding 99% vol. - - - Other - - Other

RM60.00 per 100% vol. per litre

Nil

N.O.

l l l

RM1.00 RM1.00 RM1.00

Nil Nil Nil

N.O. N.O. N.O.

255

P.U. (A) 277

RATE OF DUTY Heading (1) 22.08 Subheading (2) Description (3) Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages. - Spirits obtained by distilling grape wine or grape marc: - - Brandy - - Other - Whiskies - Rum and other spirits obtained by distilling fermented sugar-cane products - Gin and Geneva - Vodka - Liqueurs and cordials: - - Of an alcoholic strength by volume not exceeding 57% vol. Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2208.20 2208.20.50 00 2208.20.90 00 2208.30.00 00 2208.40.00 00 2208.50.00 00 2208.60.00 00 2208.70.00 2208.70.00 10 2208.70.00 90 2208.90 2208.90.10 00 2208.90.20 00 2208.90.30 00 2208.90.40 00 2208.90.50 00 2208.90.60 00 2208.90.70 00 2208.90.80 00 2208.90.90 2208.90.90 10

l l l

RM58.00 RM58.00 RM58.00

Nil Nil Nil

N.O. N.O. N.O.

l l l l l

RM55.00 RM55.00 RM55.00 RM93.50 per 100% vol. per litre RM64.50 per 100% vol. per litre RM26.50 per 100% vol. per litre RM26.50 per 100% vol. per litre RM26.50 per 100% vol. per litre RM26.50 per 100% vol. per litre RM20.00 RM20.00 RM30.00 RM30.00

Nil Nil Nil Nil Nil

N.O. N.O. N.O. N.O. N.O.

Other: - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. - Other samsu of an alcoholic strength by volume not exceeding 40% vol. - Other samsu of an alcoholic strength by volume exceeding 40% vol. - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. - Other: - - Other spirituous beverages exceeding 0.5% vol but not exceeding 1.14% vol.

l l l l

Nil Nil Nil Nil

N.O. N.O. N.O. N.O.

l l l l

Nil Nil Nil Nil

N.O. N.O. N.O. N.O.

RM3.00

Nil

N.O.

256

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2208.90.90 90 Description (3) Other Unit of Quantity (4) l Import (5) RM64.50 per 100% vol. per litre Export (6) Nil ATIGA (7) N.O.

22.09

2209.00.00 00

Vinegar and substitutes for vinegar obtained from acetic acid.

5%

Nil

0%

257

P.U. (A) 277


Chapter 23 Residues and waste from the food industries; prepared animal fodder Chapter Note. 1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. Subheading Note. 1. For the purposes of subheading 2306.41, the expression low erucic acid rape or colza seeds means seeds as defined in Subheading Note 1 to Chapter 12.

RATE OF DUTY Heading (1) 23.01 Subheading (2) Description (3) Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. 2301.10.00 00 2301.20 2301.20.10 2301.20.10 10 2301.20.10 90 2301.20.20 2301.20.20 10 2301.20.20 90 2301.20.90 00 23.02 Flours, meals and pellets, of meat or meat offal; greaves Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: - Of fish, with a protein content of less than 60% by weight: - - In meal form - - Other - Of fish, with a protein content of 60% or more by weight: - - In meal form - - Other - Other kg Nil Nil 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. 2302.10.00 00 2302.30.00 2302.30.00 10 Of maize (corn) Of wheat: - Bran and pollard kg kg Nil Nil Nil Nil 0% 0%

258

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2302.30.00 90 2302.40 2302.40.10 2302.40.10 10 2302.40.10 90 2302.40.90 00 2302.50.00 00 23.03 Description (3) - Other Of other cereals: - Of rice: - - Bran - - Other - Other Of leguminous plants Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 2303.10 2303.10.10 00 2303.10.90 00 2303.20.00 00 2303.30.00 00 Residues of starch manufacture and similar residues: - Of manioc (cassava) or sago - Other Beet-pulp, bagasse and other waste of sugar manufacture Brewing or distilling dregs and waste

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

23.04

2304.00

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. Defatted soya bean flour, fit for human consumption Other kg kg Nil Nil Nil Nil 0% 0%

2304.00.10 00 2304.00.90 00 23.05 2305.00.00 00

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground- nut oil. Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.

kg

Nil

Nil

0%

23.06

2306.10.00 00 2306.20.00 00 2306.30.00 00

Of cotton seeds Of linseed Of sunflower seeds

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

259

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2306.41 2306.41.10 00 2306.41.20 00 2306.49 2306.49.10 00 2306.49.20 00 2306.50.00 00 2306.60.00 00 2306.90 2306.90.10 00 2306.90.90 00 23.07 23.08 2307.00.00 00 2308.00.00 00 Description (3) Of rape or colza seeds: Of low erucic acid rape or colza seeds: - Of low erucic acid rape seeds - Of low erucic acid colza seeds Other: Of other rape seeds Of other colza seeds Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg tonne kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

Of coconut or copra Of palm nuts or kernels Other: - Of maize (corn) germ Other

Wine lees; argol. Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. Preparations of a kind used in animal feeding.

kg

Nil

Nil

0%

23.09 2309.10 2309.10.10 00 2309.10.90 00 2309.90 2309.90.11 00 2309.90.12 00 2309.90.13 00 2309.90.14 00 2309.90.19 00 2309.90.20 00 2309.90.30 00 2309.90.90 00

Dog or cat food, put up for retail sale: - Containing meat Other Complete feed: Of a kind suitable for poultry Of a kind suitable for swine Other:

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

Of a kind suitable for prawns - Of a kind suitable for primates - Other Premixes, feed supplements or feed additives Other, containing meat Other

260

P.U. (A) 277

Chapter 24 Tobacco and manufactured tobacco substitutes Chapter Note. 1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note. 1. For the purposes of subheading 2403.11, the expression "water pipe tobbaco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in water pipe are excluded from this subheading.

RATE OF DUTY Heading (1) 24.01 2401.10 2401.10.10 00 2401.10.20 00 2401.10.40 00 2401.10.50 00 2401.10.90 00 2401.20 2401.20.10 00 2401.20.20 00 2401.20.30 00 2401.20.40 00 2401.20.50 00 2401.20.90 00 2401.30 2401.30.10 00 2401.30.90 00 Subheading (2) Description (3) Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped: - - Virginia type, flue-cured Virginia type, other than fluecured Burley type Other, flue-cured Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg

5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00

Nil Nil Nil Nil Nil

5% 5% 5% 5% 5%

Tobacco, partly or wholly stemmed/stripped: - Virginia type, flue-cured Virginia type, other than fluecured Oriental type Burley type Other, flue-cured Other

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

5% 5% 5% 5% 5% 5%

Tobacco refuse: - Tobacco stems Other

kg kg

Nil Nil

5% 5%

261

P.U. (A) 277

RATE OF DUTY Heading (1) 24.02 2402.10.00 00 2402.20 2402.20.10 00 2402.20.20 00 2402.20.90 00 2402.90 2402.90.10 00 2402.90.20 00 Subheading (2) Description (3) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Cigarettes containing tobacco: - - Beedies Clove cigarettes Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

RM200.00 5% and RM14.50 RM0.20 per stk RM0.20 per stk

Nil Nil Nil Nil

5% 5% 5% 5%

Other: - Cigars, cheroots and cigarillos of tobacco substitutes - Cigarettes of tobacco substitutes

kg kg

RM200.00 RM0.20 per stk

Nil Nil

5% 5%

24.03

2403.11.00

2403.11.00 11 2403.11.00 19 2403.11.00 90 2403.19 2403.19.11 2403.19.11 10 2403.19.11 90 2403.19.19 2403.19.19 10 2403.19.19 90 2403.19.20 00

Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - - Water pipe tobacco specified in Subheading Note 1 to this Chapter: - - - Packed for retail sale: - - - - In airtight containers - Other

kg kg kg

- Other Other: - Packed for retail sale: - - Ang Hoon: - - - In airtight containers - - - - Other

5% and RM40.00 5% and RM40.00 5% and RM40.00

Nil Nil Nil

5% 5% 5%

kg kg

5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00 5% and RM40.00

Nil Nil

5% 5%

Other: - In airtight containers Other

kg kg kg

Nil Nil Nil

5% 5% 5%

- Other manufactured tobacco for the manufacture of cigarettes

262

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2403.19.90 00 Description (3) - Other Unit of Quantity (4) kg Import (5) 5% and RM40.00 Export (6) Nil ATIGA (7) 5%

2403.91 2403.91.10 00 2403.91.90 00 2403.99 2403.99.10 00 2403.99.30 00 2403.99.40 00 2403.99.50 00 2403.99.90 2403.99.90 11 2403.99.90 19 2403.99.90 90

Other: - "Homogenised" "reconstituted" tobacco: - - Packed for retail sale - Other

or kg kg 5% and RM40.00 5% and RM50.00 5% and RM50.00 5% and RM50.00 5% and RM40.00 5% and RM50.00 Nil Nil 5% 5%

Other: - Tobacco extracts and essences - Manufactured tobacco substitutes - Snuff, whether or not dry - Chewing and sucking tobacco - Other: - - Manufactured tobacco: - - - Cut-rags - - Other

kg kg kg kg

Nil Nil Nil Nil

5% 5% 5% 5%

kg kg kg

Other

5% and RM70.00 5% and RM50.00 5% and RM50.00

Nil Nil Nil

5% 5% 5%

263

P.U. (A) 277


SECTION V MINERAL PRODUCTS Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Chapter Notes. 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2. This chapter does not cover: (a) (b) (c) (d) (e) (f) (g) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); Earth colours containing 70% or more by weight of combined iron evaluated as Fe 2O3 (heading 28.21); Medicaments or other products of Chapter 30; Perfumery, cosmetic or toilet preparations (Chapter 33); Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03); Precious or semi-precious stones (heading 71.02 or 71.03); Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01); (h) (ij) 3. 4. Billiard chalks (heading 95.04); or Writing or drawing chalks, or tailors' chalks (heading 96.09).

Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

264

P.U. (A) 277

RATE OF DUTY Heading (1) 25.01 Subheading (2) 2501.00 Description (3) Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water. - Table salt - Rock salt - Sea water - Other Unroasted iron pyrites. Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. Natural graphite. - In powder or in flakes - Other Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26. - Silica sands and quartz sands: - - Silica sands - - Quartz sands - Other Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. - Quartz - Quartzite Kaolin and other kaolinic clays, whether or not calcined. Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. - Bentonite - Fire-clay Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2501.00.10 00 2501.00.20 00 2501.00.50 00 2501.00.90 00 25.02 25.03 2502.00.00 00 2503.00.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

25.04 2504.10.00 00 2504.90.00 00 25.05 2505.10.00 2505.10.00 10 2505.10.00 20 2505.90.00 00 25.06

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2506.10.00 00 2506.20.00 00 25.07 2507.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

25.08

2508.10.00 00 2508.30.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

265

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2508.40 2508.40.10 00 2508.40.90 2508.40.90 10 2508.40.90 90 2508.50.00 00 2508.60.00 00 2508.70.00 00 25.09 25.10 2510.10 2510.10.10 00 2510.10.90 00 2510.20 2510.20.10 00 2510.20.90 00 25.11 2509.00.00 00 Description (3) Other clays: - Fuller's earth - Other: - - Decolourising earths - - Other Andalusite, kyanite and sillimanite Mullite Chamotte or dinas earths Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg kg

30% Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

Chalk. Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. - Unground: - - Apatite - - Other - Ground: - - Apatite - - Other Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. - Natural barium sulphate (barytes) - Natural barium carbonate (witherite) Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. - Pumice stone - Emery, natural corundum, natural garnet and other natural abrasives Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2511.10.00 00 2511.20.00 00 25.12 2512.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

25.13

2513.10.00 00 2513.20.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

25.14

2514.00.00 00

kg

Nil

Nil

0%

266

P.U. (A) 277

RATE OF DUTY Heading (1) 25.15 Subheading (2) Description (3) Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. - Marble and travertine: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: - - - Blocks - - - Slabs - Ecaussine and other calcareous monumental or building stone; alabaster Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. - Granite: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: - - - Blocks - - - Slabs - Sandstone: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Other monumental or building stone Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2515.11.00 00 2515.12

kg

Nil

Nil

0%

2515.12.10 00 2515.12.20 00 2515.20.00 00

kg kg

15% 15%

Nil Nil

0% 0%

kg

15%

Nil

0%

25.16

2516.11.00 00 2516.12

kg

Nil

Nil

0%

2516.12.10 00 2516.12.20 00 2516.20 2516.20.10 00 2516.20.20 00

kg kg kg

5% 5% Nil

Nil Nil Nil

0% 0% 0%

2516.90.00 00

kg kg

5% 5%

Nil Nil

0% 0%

267

P.U. (A) 277

RATE OF DUTY Heading (1) 25.17 Subheading (2) Description (3) Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 - Tarred macadam - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: - - Of marble - - Other Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. - Dolomite, not calcined or sintered - Calcined or sintered dolomite - Dolomite ramming mix Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. - Natural magnesium carbonate (magnesite) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2517.10.00 00

kg

Nil

Nil

0%

2517.20.00 00

2517.30.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

2517.41.00 00 2517.49.00 00 25.18

kg kg

Nil Nil

Nil Nil

0% 0%

2518.10.00 00 2518.20.00 00 2518.30.00 00 25.19

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

2519.10.00 00

kg

Nil

Nil

0%

268

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2519.90 2519.90.10 00 2519.90.90 00 25.20 Description (3) Other: - Fused magnesia; dead-burned (sintered) magnesia - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

2520.10.00 00 2520.20 2520.20.10 00 2520.20.90 00 25.21 2521.00.00 00

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. - Gypsum; anhydrite - Plasters: - - Of a kind suitable for use in dentistry - - Other Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. - Quicklime - Slaked lime - Hydraulic lime Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

kg

Nil

Nil

0%

kg kg

Nil 20%

Nil Nil

0% 0%

kg

5%

Nil

0%

25.22

2522.10.00 00 2522.20.00 00 2522.30.00 00 25.23

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

2523.10 2523.10.10 00 2523.10.90 00 2523.21.00 00 2523.29 2523.29.10 00 2523.29.90 00 2523.30.00 00 2523.90.00 00

Cement clinkers: - Of a kind used in the manufacture of white cement - Other Portland cement: - White cement, whether or not artificially coloured - Other: - - Coloured cement - - Other Aluminous cement Other hydraulic cements

tonne tonne

Nil Nil

Nil Nil

0% 0%

tonne tonne tonne tonne tonne

25% 5% 50% Nil 25%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

269

P.U. (A) 277

RATE OF DUTY Heading (1) 25.24 2524.10.00 00 2524.90.00 00 25.25 2525.10.00 00 2525.20.00 00 2525.30.00 00 25.26 Subheading (2) Description (3) Asbestos. - Crocidolite - Other Mica, including splittings; mica waste. - Crude mica and mica rifted into sheets or splittings - Mica powder - Mica waste Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. - Not crushed, not powdered: - - Natural steatite - - Talc - Crushed or powdered: - - Talc powder - - Other Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3B03 calculated on the dry weight. - Natural sodium borates and concentrates thereof (whether or not calcined) - Crude natural boric acid - Other Feldspar; leucite; nepheline and nepheline syenite; fluorspar. - Felspar: - - Potash feldspar; soda feldspar - - Other - Fluorspar: - - Containing by weight 97% or less of calcium fluoride - - Containing by weight more than 97% of calcium fluoride - Leucite, nepheline and nepheline syenite Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2526.10.00 2526.10.00 10 2526.10.00 20 2526.20 2526.20.10 00 2526.20.90 00 25.28 2528.00.00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2528.00.00 10 2528.00.00 20 2528.00.00 90 25.29 2529.10.00 2529.10.00 10 2529.10.00 90 2529.21.00 00 2529.22.00 00 2529.30.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

270

P.U. (A) 277

RATE OF DUTY Heading (1) 25.30 2530.10.00 00 2530.20 2530.20.10 00 2530.20.20 00 2530.90 2530.90.10 00 2530.90.90 2530.90.90 10 2530.90.90 90 Subheading (2) Description (3) Mineral substances not elsewhere specified or included. - Vermiculite, perlite and chlorites, unexpanded - Kieserite, epsomite (natural magnesium sulphate): - - Kieserite - - Epsomite - Other: - - Zirconium silicates of a kind used as opacifiers - - Other: - - - Xenotime - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

271

P.U. (A) 277


Chapter 26 Ores, slag and ash Chapter Notes. 1. This chapter does not cover: (a) (b) (c) (d) (e) (f) Slag or similar industrial waste prepared as macadam (heading 25.17); Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19); Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); Basic slag of Chapter 31; Slag wool, rock wool or similar mineral wools (heading 68.06); Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or (g) 2. Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). For the purposes of headings 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading 26.20 applies only to: (a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. Subheading Notes. 1. For the purposes of subheading 2620.21, "leaded gasoline sludges and leaded anti-knock compound sludges" mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

272

P.U. (A) 277

RATE OF DUTY Heading (1) 26.01 Subheading (2) Description (3) Iron ores and concentrates, including roasted iron pyrites. - Iron ores and concentrates, other than roasted iron pyrites: - - Non-agglomerated: - - - Of haematite and concentrate thereof - - - Other - - Agglomerated: - - - Of haematite and concentrate thereof - - - Other - Roasted iron pyrites Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. Copper ores and concentrates. Nickel ores and concentrates. Cobalt ores and concentrates. Aluminium ores and concentrates. Lead ores and concentrates. Zinc ores and concentrates. Tin ores and concentrates. Chromium ores and concentrates. Tungsten ores and concentrates. - Scheelite and concentrates thereof - Wolframite and concentrates thereof - Other Uranium or thorium ores and concentrates. - Uranium ores and concentrates Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2601.11.00 2601.11.00 10 2601.11.00 90 2601.12.00 2601.12.00 10 2601.12.00 90 2601.20.00 00 26.02 2602.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

26.03 26.04 26.05 26.06 26.07 26.08 26.09 26.10 26.11

2603.00.00 00 2604.00.00 00 2605.00.00 00 2606.00.00 00 2607.00.00 00 2608.00.00 00 2609.00.00 00 2610.00.00 00 2611.00.00 2611.00.00 10 2611.00.00 20 2611.00.00 90

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

26.12 2612.10.00 00

kg

Nil

Nil

0%

273

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2612.20.00 2612.20.00 10 2612.20.00 90 26.13 2613.10.00 00 2613.90.00 00 26.14 2614.00 2614.00.10 00 2614.00.90 00 Description (3) Thorium ores and concentrates: - Monazite and concentrates thereof - Other ores and kg kg Nil Nil Nil Nil 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

Molybdenum concentrates. - Roasted - Other

Titanium ores and concentrates. - Ilmenite ores and concentrates - Other Niobium, tantalum, vanadium or zirconium ores and concentrates. - Zirconium ores and concentrates: - - Zircon and concentrates - - Other - Other Precious metal ores and concentrates. - Silver ores and concentrates - Other: - - Gold ores and concentrates - - Platinum ores and concentrates - - Other Other ores and concentrates. - Antimony ores and concentrates - Other: - - Bismuth ores and concentrates - - Other Granulated slag (slag sand) from the manufacture of iron or steel. Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.

kg kg

Nil Nil

Nil Nil

0% 0%

26.15 2615.10.00 2615.10.00 10 2615.10.00 90 2615.90.00 00 26.16 2616.10.00 00 2616.90.00 2616.90.00 10 2616.90.00 20 2616.90.00 90 26.17 2617.10.00 00 2617.90.00 2617.90.00 10 2617.90.00 90 26.18 2618.00.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

tonne

Nil

Nil

0%

26.19

2619.00.00 00

kg

Nil

Nil

0%

26.20

274

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Containing mainly zinc: - Hard zinc spelter - Other Containing mainly lead: - Leaded gasoline sludges and leaded anti-knock compound sludges - Other Containing mainly copper Containing mainly aluminium Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds Other: - Containing antimony, beryllium, cadmium, chromium or their mixtures - Other: - - Slag and hardhead of tin - - Other: - - - Containing mainly niobium - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2620.11.00 00 2620.19.00 00 2620.21.00 00 2620.29.00 00 2620.30.00 00 2620.40.00 00 2620.60.00 00

kg kg

Nil Nil

5% 5%

0% 0%

kg kg kg kg

Nil Nil Nil Nil

5% 5% 5% 5%

0% 0% 0% 0%

kg

Nil

5%

0%

2620.91.00 00 2620.99 2620.99.10 00 2620.99.90 2620.99.90 10 2620.99.90 90 26.21

kg kg

Nil Nil

5% Nil

0% 0%

kg kg

Nil Nil

5% 5%

0% 0%

2621.10.00 00 2621.90.00 2621.90.00 10 2621.90.00 90

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. - Ash and residues from the incineration of municipal waste - Other: - - Crude potassium salts obtained in the sugar industry from residues of beet molasses - - Other

kg

Nil

5%

0%

kg kg

Nil Nil

Nil 5%

0% 0%

275

P.U. (A) 277


Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Chapter Notes. 1. This chapter does not cover: (a) (b) (c) 2. Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11; Medicaments of heading 30.03 or 30.04; or Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3.

For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include: (a) (b) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes. 1. 2. For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg. 3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40, the terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively. 4. For the purposes of subheading 2710.12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210C (ASTM D 86 method).

276

P.U. (A) 277


5. For the purposes of the subheadings 27.10, the term "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. National Note. 1. For the purposes of heading 27.10: (a) (b) (c) Lights oils means oils of which 90% more by volume (including losses) distils at 210C (ASTM D 86 method); Medium oils means oils of which less than 90% by volume (including losses) distils at 210C and 65% or more by volume (including loss) distils at 250C (ASTM D 86 method); Heavy oils means oils of which less than 65% by volume (including losses) distils by 250C by the ASTM D 86 method or of which the distillation percentage at 250C cannot be determined by that method.

RATE OF DUTY Heading (1) 27.01 Subheading (2) Description (3) Coal; briquettes, ovoids and similar solid fuels manufactured from coal. - Coal, whether or not pulverised, but not agglomerated: - - Anthracite - - Bituminous coal: - - - Coking coal - - - Other - - Other coal - Briquettes, ovoids and similar solid fuels manufactured from coal Lignite, whether or not agglomerated, excluding jet. - Lignite, whether or not pulverised, but not agglomerated - Agglomerated lignite Peat (including peat litter), whether or not agglomerated. - Peat, whether or not compressed into bales, but not agglomerated - Agglomerated peat Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. - Coke and semi-coke of coal - Coke and semi-coke of lignite or of peat Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2701.11.00 00 2701.12 2701.12.10 00 2701.12.90 00 2701.19.00 00 2701.20.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

27.02 2702.10.00 00 2702.20.00 00 27.03 2703.00 2703.00.10 00 2703.00.20 00 27.04 2704.00 2704.00.10 00 2704.00.20 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

277

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2704.00.30 00 27.05 2705.00.00 00 Description (3) Retort carbon Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. - Benzol (benzene) - Toluol (toluene) - Xylol (xylenes) - Naphthalene - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ASTM D 86 method - Other: - - Creosote oils - - Other: - - - Carbon black feedstock - - - Other: - - - - Phenols - - - - Other Pitch and pitch coke, obtained from coal tar or from other mineral tars. - Pitch - Pitch coke Petroleum oils and oils obtained from bituminous minerals, crude. - Crude petroleum oils - Condensates - Other

kg

Nil

Nil

0%

27.06

2706.00.00 00

kg

Nil

Nil

0%

27.07

2707.10.00 00 2707.20.00 00 2707.30.00 00 2707.40.00 00 2707.50.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

2707.91.00 00 2707.99 2707.99.10 00 2707.99.90 2707.99.90 10 2707.99.90 90 27.08 2708.10.00 00 2708.20.00 00 27.09 2709.00 2709.00.10 00 2709.00.20 00 2709.00.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil 5% 5%

10% 10% 10%

0% 0% 0%

278

P.U. (A) 277

RATE OF DUTY Heading (1) 27.10 Subheading (2) Description (3) Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils : - - Light oils and preparations: - - - Motor spirit: - - - - Of RON 97 and above, leaded - - - - Of RON 97 and above, unleaded - - - - Of RON 90 and above, but below RON 97, leaded - - - - Of RON 90 and above, but below RON 97, unleaded - - - - Other, leaded - - - - Other, unleaded - - - Aviation spirit, not of a kind used as jet fuel: - - - - 100 octane and above - - - - Other - - - Tetrapropylene - - - White spirit - - - Low aromatic solvents containing by weight less than 1% aromatic content - - - Other solvent spirits - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits - - - Other alpha olefins - - - Other: - - - - Petroleum oils, partly refined Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2710.12 2710.12.11 00 2710.12.12 00 2710.12.13 00 2710.12.14 00 2710.12.15 00 2710.12.16 00 2710.12.20 2710.12.20 10 2710.12.20 90 2710.12.30 00 2710.12.40 00 2710.12.50 00 2710.12.60 00 2710.12.70 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2710.12.80 00 2710.12.90 2710.12.90 10

kg kg

Nil Nil

Nil Nil

0% 0%

kg

5%

Nil

0%

279

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2710.12.90 20 2710.12.90 31 2710.12.90 32 2710.12.90 90 2710.19 2710.19.20 00 2710.19.30 00 2710.19.41 00 2710.19.42 00 2710.19.43 00 2710.19.44 00 2710.19.50 00 2710.19.60 2710.19.60 10 2710.19.60 20 2710.19.71 00 2710.19.72 00 2710.19.79 2710.19.79 10 2710.19.79 90 2710.19.81 00 2710.19.82 00 2710.19.83 00 2710.19.89 00 2710.19.90 00 2710.20.00 00 Description (3) Vapourising oils Other petroleum spirit: - Having a flashpoint of less than 23oC - Having a flashpoint of 23oC or more Other Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

- Other: - Topped crudes - Carbon black feedstock - Lubricating oils and greases: - - Lubricating oil feedstock - - Lubricating oils for aircraft engines - - - Other lubricating oils - - - Lubricating greases - - Hydraulic brake fluid - - Transformer and circuit breakers oils: - - - Transformer oils - - - Circuit breakers oils - - Diesel fuel; fuel oils: - - - Automotive diesel fuel - - - Other diesel fuel - - - Fuel oils: - - - - Residual fuel oil - - - - Other - - Aviation turbine fuel (jet fuel) having a flash point of 23o C or more - - Aviation turbine fuel (jet fuel) having a flash point of less than 23o C - - Other kerosene - - Other medium oils and preparations - - Other Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil 5% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

280

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) Description (3) Waste oils: - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2710.91.00 00

2710.99.00 00 27.11

kg kg

Nil Nil

Nil Nil

0% 0%

2711.11.00 00 2711.12.00 00 2711.13.00 00 2711.14 2711.14.10 00 2711.14.90 00 2711.19.00 00 2711.21 2711.21.10 00 2711.21.90 00 2711.29.00 00 27.12

Petroleum gases and other gaseous hydrocarbons. - Liquefied: - - Natural gas - - Propane - - Butanes - - Ethylene, propylene, butylene and butadiene: - - - Ethylene - - - Other - - Other - In gaseous state: - - Natural gas: - - - Of a kind used as a motor fuel - - - Other - - Other Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. - Petroleum jelly - Paraffin wax containing by weight less than 0.75% of oil - Other: - - Paraffin wax - - Other Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. - Petroleum coke: - - Not calcined - - Calcined - Petroleum bitumen

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2712.10.00 00 2712.20.00 00 2712.90 2712.90.10 00 2712.90.90 00 27.13

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2713.11.00 00 2713.12.00 00 2713.20.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

281

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2713.90.00 00 Description (3) Other residues of petroleum oils or of oils obtained from bituminous minerals Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

27.14

2714.10.00 00 2714.90.00 00 27.15 2715.00.00

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. - Bituminous or oil shale and tar sands - Other Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks). - Bituminous mastics - Other Electrical energy.

kg kg

5% 5%

Nil Nil

0% 0%

2715.00.00 10 2715.00.00 90 27.16 2716.00.00 00

kg kg 1000 kWh

5% 5% Nil

Nil Nil Nil

0% 0% 0%

282

P.U. (A) 277


SECTION IV PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1. (A) (B) 2. Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section. Subject to Note l above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) (b) (c) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; presented together; and identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Chapter Notes. 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) (b) (c) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; The products mentioned in (a) above dissolved in water; The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) (e) The products mentioned in (a), (b), or (c) above with an added stabiliser (including an anticaking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

283

P.U. (A) 277


2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter: (a) (b) (c) (d) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11); Halide oxides of carbon (heading 28.12); Carbon disulphide (heading 28.13); Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42); (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31). 3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: (a) (b) (c) (d) (e) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; Organo-inorganic compounds other than those mentioned in Note 2 above; Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07; Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or of the alkaline-earth metals, of heading 38.24; (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; (g) (h) 4. 5. The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or Optical elements, for example, of the halides of the alkali or of the alkaline-earth metals (heading 90.01). Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42. 6. Heading 28.44 applies only to:

284

P.U. (A) 277


(a) (b) (c) (d) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 Ci/g); (e) (f) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; Radioactive residues whether or not usable.

The term "isotopes", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to: individual nuclides, excluding, however, those existing in nature in the monoisotopic state; mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. 7. 8. Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18. Subheading Note. 1. For the purposes of subheading 2852.10, the expression "chemically defined" means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

RATE OF DUTY Heading (1) Subheading (2) I. 28.01 2801.10.00 00 2801.20.00 00 2801.30.00 00 Description (3) CHEMICAL ELEMENT Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

Fluorine, chlorine, bromine and iodine. - Chlorine - Iodine - Fluorine; bromine

kg kg kg

10% Nil Nil

Nil Nil Nil

0% 0% 0%

285

P.U. (A) 277

RATE OF DUTY Heading (1) 28.02 Subheading (2) 2802.00.00 00 Description (3) Sulphur, sublimed or precipitated; colloidal sulphur. Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). - Acetylene black - Other carbon blacks - Other Hydrogen, rare gases and other nonmetals. - Hydrogen - Rare gases: - - Argon - - Other - Nitrogen - Oxygen - Boron; tellurium - Silicon: - - Containing by weight not less than 99.99% of silicon - - Other - Phosphorus - Arsenic - Selenium Alkali or alkaline-earth metals; rareearth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. - Alkali or alkaline-earth metals: - - Sodium - - Calcium - - Other - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed - Mercury II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

28.03

2803.00 2803.00.20 00 2803.00.30 00 2803.00.90 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

28.04 2804.10.00 00 2804.21.00 00 2804.29.00 00 2804.30.00 00 2804.40.00 00 2804.50.00 00 2804.61.00 00 2804.69.00 00 2804.70.00 00 2804.80.00 00 2804.90.00 00 28.05

m3 (*) m3 (*) m3 (*) m3 (*) m3 (*) kg

5% 5% 5% 5% 5% Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

2805.11.00 00 2805.12.00 00 2805.19.00 00 2805.30.00 00 2805.40.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

28.06 2806.10.00 00

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. - Hydrogen chloride (hydrochloric acid)

kg

10%

Nil

0%

286

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2806.20.00 00 28.07 28.08 28.09 2807.00.00 00 2808.00.00 00 Description (3) Chlorosulphuric acid Unit of Quantity (4) kg kg kg Import (5) 20% 20% 5% Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

Sulphuric acid; oleum. Nitric acid; sulphonitric acids. Diphosphorous pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. - Diphosphorus pentaoxide - Phosphoric acid and polyphosphoric acids: - - Food grade: - - - Hypophosphoric acid - - - Other: - - - - Other polyphosphoric acids - - - - Phosphoric acid - - Other: - - - Hypophosphoric acid - - - Other: - - - - Other polyphosphoric acids - - - - Phosphoric acid Oxides of boron; boric acids. - Oxides of boron - Boric acids Other inorganic acids and other inorganic oxygen compounds of nonmetals. - Other inorganic acids: - - Hydrogen fluoride (hydrofluoric acid) - - Other: - - - Arsenic acid - - - Other: - - - - Hydrogen cyanide - - - - Other - Other inorganic oxygen compounds of non-metals: - - Carbon dioxide - - Silicon dioxide: - - - Silica powder

2809.10.00 00 2809.20

kg

30%

Nil

0%

2809.20.31 00 2809.20.39 2809.20.39 10 2809.20.39 20 2809.20.91 00 2809.20.99 2809.20.99 10 2809.20.99 20 28.10 2810.00.00 2810.00.00 10 2810.00.00 20

kg

Nil

Nil

0%

kg kg kg

30% 30% Nil

Nil Nil Nil

0% 0% 0%

kg kg

30% 30%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

28.11

2811.11.00 00 2811.19 2811.19.10 00 2811.19.90 2811.19.90 10 2811.19.90 90

kg kg kg kg

Nil 20% Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2811.21.00 00 2811.22 2811.22.10 00

kg kg

Nil Nil

Nil Nil

0% 0%

287

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2811.22.90 00 2811.29 2811.29.10 00 2811.29.20 00 2811.29.90 00 Description (3) - Other Other: - Diarsenic pentaoxide - Sulphur dioxide - Other HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS Unit of Quantity (4) kg kg kg kg Import (5) Nil 20% Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

III. -

28.12 2812.10.00 2812.10.00 10

2812.10.00 90 2812.90.00 00 28.13 2813.10.00 00 2813.90.00 00

Halides and halide oxides of nonmetals. - Chlorides and chloride oxides: - - Arsenic trichloride, carbonyl dichloride (phosgene), phosphorus oxycloride, phosphorus pentachloride, sulphur moniochloride, sulphur dichloride and thionyl chloride - - Other - Other Sulphides of non-metals; commercial phosphorus trisulphide. - Carbon disulphide - Other IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS HYDROXIDES AND PEROXIDES OF METALS

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

28.14 2814.10.00 00 2814.20.00 00 28.15

Ammonia, anhydrous or in aqueous solution. - Anhydrous ammonia - Ammonia in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. - Sodium hydroxide (caustic soda): - - Solid - - In aqueous solution (soda lye or liquid soda) - Potassium hydroxide (caustic potash) - Peroxides of sodium or potassium

kg kg

Nil Nil

Nil Nil

0% 0%

2815.11.00 00 2815.12.00 00 2815.20.00 00 2815.30.00 00

kg kg kg kg

20% 20% Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

288

P.U. (A) 277

RATE OF DUTY Heading (1) 28.16 2816.10.00 00 2816.40.00 00 Subheading (2) Description (3) Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. - Hydroxide and peroxide of magnesium - Oxides, hydroxides and peroxides, of strontium or barium Zinc oxide; zinc peroxide. - Zinc oxide - Zinc peroxide Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. - Artificial corundum, whether or not chemically defined - Aluminium oxide, other than artificial corundum - Aluminium hydroxide Chromium oxides and hydroxides. - Chromium trioxide - Other Manganese oxides. - Manganese dioxide - Other Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3. - Iron oxides and hydroxides - Earth colours Cobalt oxides and hydroxides; commercial cobalt oxides. Titanium oxides. Lead oxides; red lead and orange lead. - Lead monoxide (litharge, massicot) - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

28.17 2817.00.10 00 2817.00.20 00 28.18 2818.10.00 00 2818.20.00 00 2818.30.00 00 28.19 2819.10.00 00 2819.90.00 00 28.20 2820.10.00 00 2820.90.00 00 28.21

kg kg

30% 30%

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2821.10.00 00 2821.20.00 00 28.22 2822.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil 15%

Nil Nil

0% 0%

28.23 28.24

2823.00.00 00

2824.10.00 00 2824.90.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

289

P.U. (A) 277

RATE OF DUTY Heading (1) 28.25 Subheading (2) Description (3) Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. - Hydrazine and hydroxylamine and their inorganic salts - Lithium oxide and hydroxide - Vanadium oxides and hydroxides - Nickel oxides and hydroxides - Copper oxides and hydroxides - Germanium oxides and zirconium dioxide - Molybdenum oxides and hydroxides - Antimony oxides - Other V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2825.10.00 00 2825.20.00 00 2825.30.00 00 2825.40.00 00 2825.50.00 00 2825.60.00 00 2825.70.00 00 2825.80.00 00 2825.90.00 00

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

28.26

2826.12.00 00 2826.19.00 00 2826.30.00 00 2826.90.00 00 28.27

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. - Fluorides: - - Of aluminium - - Other - Sodium hexafluoroaluminate (synthetic cryolite) - Other Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. - Ammonium chloride - Calcium chloride: - - Commercial grades - - Other - Other chlorides: - - Of magnesium - - Of aluminium - - Of nickel - - Other: - - - Of barium or of cobalt: - - - - Of barium - - - - Of cobalt - - - Of iron

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2827.10.00 00 2827.20 2827.20.10 00 2827.20.90 00 2827.31.00 00 2827.32.00 00 2827.35.00 00 2827.39 2827.39.10 2827.39.10 10 2827.39.10 20 2827.39.20 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

290

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2827.39.90 2827.39.90 10 2827.39.90 90 Description (3) - - Other: - - - Of zinc - - - Other Chloride oxides and chloride hydroxides: - Of copper - Other Bromides and bromide oxides: - Bromides of sodium or of potassium - Other Iodides and iodide oxides Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

2827.41.00 00 2827.49.00 00 2827.51.00 00 2827.59.00 00 2827.60.00 00 28.28 2828.10.00 00 2828.90 2828.90.10 00 2828.90.90 00 28.29

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. - Commercial calcium hypochlorite and other calcium hypochlorites - Other: - - Sodium hypochlorite - - Other Chlorates and perchlorates; bromates and perbromates; iodates and periodates. - Chlorates: - - Of sodium - - Other - Other: - - Sodium perchlorate - - Other Sulphides; polysulphides, whether or not chemically defined. - Sodium sulphides - Other: - - Cadmium sulphide or zinc sulphide - - Other Dithionites and sulphoxylates. - Of sodium - Other Sulphites; thiosulphates. - Sodium sulphites

kg kg kg

5% 10% 5%

Nil Nil Nil

0% 0% 0%

2829.11.00 00 2829.19.00 00 2829.90 2829.90.10 00 2829.90.90 00 28.30 2830.10.00 00 2830.90 2830.90.10 00 2830.90.90 00 28.31 2831.10.00 00 2831.90.00 00 28.32 2832.10.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

291

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2832.20.00 00 2832.30.00 2832.30.00 10 2832.30.00 90 28.33 Description (3) Other sulphites Thiosulphates: - Sodium thiosulphate - Other Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

2833.11.00 00 2833.19.00 2833.19.00 10 2833.19.00 90 2833.21.00 00 2833.22 2833.22.10 00 2833.22.90 00 2833.24.00 00 2833.25.00 00 2833.27.00 00 2833.29 2833.29.20 00 2833.29.30 00 2833.29.40 00 2833.29.90 00 2833.30.00 00 2833.40.00 00 28.34 2834.10.00 00 2834.21.00 00 2834.29 2834.29.10 00 2834.29.90 00 28.35

Sulphates; alums; peroxosulphates (persulphates). - Sodium sulphates: - - Disodium sulphate - - Other: - - - Sodium hydrogen sulphate - - - Other - Other sulphates: - - Of magnesium - - Of aluminium: - - - Commercial grades - - - Other - - Of nickel - - Of copper - - Of barium - - Other: - - - Tribasic lead sulphate - - - Of chromium - - - Of zinc - - - Other - Alums Peroxosulphates (persulphates)

kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil 20% 20% Nil Nil Nil Nil Nil Nil Nil 5% and RM0.03937 Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Nitrites; nitrates. - Nitrites - Nitrates: - - Of potassium - - Other: - - - Of bismuth - - - Other Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. - Phosphinates (hypophosphites) and phosphonates (phosphites) - Phosphates: - - Of mono- or disodium

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2835.10.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

2835.22.00 00

292

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2835.24.00 00 2835.25 2835.25.10 00 2835.25.90 00 2835.26.00 00 2835.29 2835.29.10 00 2835.29.90 00 2835.31 2835.31.10 00 2835.31.90 00 2835.39 2835.39.10 00 2835.39.90 00 28.36 Description (3) Of potassium Calcium hydrogenorthophosphate ("dicalcium phosphate"): - - Feed grade - - Other - Other phosphates of calcium - Other: - - Of trisodium - - Other Polyphosphates: - Sodium triphosphate (sodium tripolyphosphate): - - Food grade - - Other - Other: - - Tetrasodium pyrophosphate - - Other Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

2836.20.00 00 2836.30.00 00 2836.40.00 00 2836.50.00 00 2836.60.00 00 2836.91.00 00 2836.92.00 00 2836.99 2836.99.10 00 2836.99.20 00 2836.99.90 00 28.37

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. - Disodium carbonate - Sodium hydrogencarbonate (sodium bicarbonate) - Potassium carbonates - Calcium carbonate - Barium carbonate - Other: - - Lithium carbonates - - Strontium carbonate - - Other: - - - Commercial ammonium carbonate - - - Lead carbonates - - - Other Cyanides, cyanide oxides complex cyanides. - Cyanides and cyanide oxides: - - Of sodium - - Other - Complex cyanides and

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2837.11.00 00 2837.19.00 00 2837.20.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

293

P.U. (A) 277

RATE OF DUTY Heading (1) 28.39 Subheading (2) Description (3) Silicates; commercial alkali metal silicates. - Of sodium: - - Sodium metasilicates - - Other: - - - Sodium silicates - - - Other - Other: - - Commercial silicates of lithium, rubidium, caesium and francium - - Other Borates; peroxoborates (perborates). - Disodium tetraborate (refined borax): - - Anhydrous - - Other - Other borates - Peroxoborates (perborates) Salts of oxometallic or peroxometallic acids. - Sodium dichromate - Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganates: - - Potassium permanganate - - Other - Molybdates - Tungstates (wolframates) - Other Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. - Double or complex silicates, including aluminosilicates whether or not chemically defined - Other: - - Sodium arsenite - - Copper or chromium salts: - - - Liquid - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2839.11.00 00 2839.19 2839.19.10 00 2839.19.90 00 2839.90.00 2839.90.00 10 2839.90.00 90 28.40

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2840.11.00 00 2840.19.00 00 2840.20.00 00 2840.30.00 00 28.41 2841.30.00 00 2841.50.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

2841.61.00 00 2841.69.00 00 2841.70.00 00 2841.80.00 00 2841.90.00 00 28.42

2842.10.00 00 2842.90 2842.90.10 00 2842.90.20 2842.90.20 10 2842.90.20 90

kg kg kg kg

Nil Nil 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

294

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2842.90.30 00 2842.90.90 00 Description (3) Other fulminates, cyanates and thiocyanates Other MISCELLANEOUS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

VI. 28.43

2843.10.00 00 2843.21.00 00 2843.29.00 00 2843.30.00 00 2843.90.00 00 28.44

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. - Colloidal precious metals - Silver compounds: - - Silver nitrate - - Other - Gold compounds - Other compounds; amalgams Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds: - - Natural uranium and its compounds - - Other: - - - Ferro-uranium - - - Other - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products: - - Uranium and its compounds; plutonium and its compounds - - Other

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

2844.10

2844.10.10 00 2844.10.90 2844.10.90 10 2844.10.90 90 2844.20

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

2844.20.10 00 2844.20.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

295

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) 2844.30 Description (3) Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products: - Uranium and its compounds; thorium and its compounds: - - Uranium and its compounds - - Thorium and its compounds - Other Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: - Radioactive elements and isotopes and compounds; radioactive residues: - - Radium and its salts - - Other - Other Spent (irradiated) fuel elements (cartridges) of nuclear reactors Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2844.30.10 2844.30.10 10 2844.30.10 20 2844.30.90 00 2844.40

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2844.40.11 00 2844.40.19 00 2844.40.90 00 2844.50.00 00 -

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

28.45

2845.10.00 00 2845.90.00 00 28.46

Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. - Heavy water (deuterium oxide) - Other Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. - Cerium compounds - Other Hydrogen peroxide, whether or not solidified with urea. - In liquid form - Other

kg kg

Nil Nil

Nil Nil

0% 0%

2846.10.00 00 2846.90.00 00 28.47 2847.00.10 00 2847.00.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

296

P.U. (A) 277

RATE OF DUTY Heading (1) 28.48 Subheading (2) 2848.00.00 00 Description (3) Phosphides, whether chemically defined, ferrophosphorus. or not excluding Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

28.49 2849.10.00 00 2849.20.00 00 2849.90.00 00 28.50 2850.00.00 00

Carbides, whether or not chemically defined. - Of calcium - Of silicon - Other Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. - Chemically defined: - - Mercury sulphate - - Mercury compounds of a kind used as luminophores - - Other - Other: - - Mercury tannates, not chemically defined - - Other Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. - Cyanogen chloride - Other

kg kg kg

20% Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

28.52 2852.10 2852.10.10 00 2852.10.20 00 2852.10.90 00 2852.90 2852.90.10 00 2852.90.90 00 28.53 2853.00.00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2853.00.00 10 2853.00.00 90

kg kg

Nil Nil

Nil Nil

0% 0%

297

P.U. (A) 277


Chapter 29 Organic chemicals Chapter Notes. 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) (b) Separate chemically defined organic compounds, whether or not containing impurities; Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) (d) (e) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined; The products mentioned in (a), (b) or (c) above dissolved in water; The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) (g) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anticaking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; (h) 2. The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts. This Chapter does not cover: (a) (b) (c) (d) (e) (f) (g) Goods of heading 15.04 or crude glycerol of heading 15.20; Ethyl alcohol (heading 22.07 or 22.08); Methane or propane (heading 27.11); The compounds of carbon mentioned in Note 2 to Chapter 28; Immunological products of heading 30.02; Urea (heading 31.02 or 31.05); Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12); (h) (ij) Enzymes (heading 35.07); Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm 3 (heading 36.06);

298

P.U. (A) 277


(k) (l) 3. 4. Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or Optical elements, for example, of ethylenediamine tartrate (heading 90.01). Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20. 5. (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters. (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 acid-function compounds. Subject to Note 1 to Section VI and Note 2 to Chapter 28: (1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; (2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enolfunction compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and (3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by cleaving of all metal bonds, other than metal carbon bonds. (D) (E) 6. Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05). Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). 7. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides,

299

P.U. (A) 277


cyclic polymers of aldehydes of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. 8. For the purposes of heading 29.37: (a) (b) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. Subheading Notes. 1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned. 2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

RATE OF DUTY Heading (1) Subheading (2) I.Description (3) HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

29.01 2901.10.00 00 2901.21.00 00 2901.22.00 00 2901.23.00 00 2901.24.00 00 2901.29 2901.29.10 00 2901.29.90 00 29.02 2902.11.00 00 2902.19.00 00 2902.20.00 00

Acyclic hydrocarbons. - Saturated - Unsaturated: - - Ethylene - - Propene (propylene) - - Butene (butylene) and isomers thereof - - Buta-1,3-diene and isoprene - - Other: - - - Acetylene - - - Other Cyclic hydrocarbons. - Cyclanes, cyclenes and cycloterpenes: - - Cyclohexane - - Other - Benzene

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil 20% Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

300

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2902.30.00 00 2902.41.00 00 2902.42.00 00 2902.43.00 00 2902.44.00 00 2902.50.00 00 2902.60.00 00 2902.70.00 00 2902.90 2902.90.10 00 2902.90.20 00 2902.90.90 00 29.03 Description (3) Toluene Xylenes: - o-Xylene - m-Xylene - p-Xylene - Mixed xylene isomers Styrene Ethylbenzene Cumene Other: - Dodecylbenzene - Other alkylbenzenes - Other Unit of Quantity (4) kg kg kg kg kg kg kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

2903.11 2903.11.10 00 2903.11.90 00 2903.12.00 00 2903.13.00 00 2903.14.00 00 2903.15.00 00 2903.19 2903.19.10 00 2903.19.20 00 2903.19.90 00

2903.21.00 00 2903.22.00 00 2903.23.00 00 2903.29.00 00

2903.31.00 00 2903.39 2903.39.10 00

Halogenated derivatives of hydrocarbons. - Saturated chlorinated derivatives of acyclic hydrocarbons: - - Chloromethane (methyl chloride) and chloroethane (ethyl chloride): - - - Methyl chloride - - - Other - - Dichloromethane (methylene chloride) - - Chloroform (trichloromethane) - - Carbon tetrachloride - - Ethylene dichloride (ISO) (1,2dichloroethane) - - Other: - - - 1,2 - Dichloropropane (propylene dichloride) and dichlorobutanes - - - 1,1,1-Trichloroethane (methyl chloroform) - - - Other - Unsaturated chlorinated derivatives of acyclic hydrocarbons: - - Vinyl chloride (chloroethylene) - - Trichloroethylene - - Tetrachloroethylene (perchloroethylene) - - Other - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - - Ethylene dibromide (ISO) (1,2dibromoethane) - - Other: - - - Methyl bromide

kg kg kg kg kg kg

15% Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

301

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2903.39.90 00 Description (3) - - Other Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: - Chlorodifluoromethane - Dichlorotrifluoroethanes - Dichlorofluoroethanes - Chlorodifluoroethanes - Dichloropentafluoropropanes - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes - Other, perhalogenated only with fluorine and chlorine: - - Trichlorofluoromethane (CFC-11) - - Dichlorodifluoromethane (CFC12) - - Dichlorofluoromethane (CFC-21) - - Chlorotrifluoromethane (CFC-13) - - Other chlorofluoromethanes - - Trichlorotrifluoroethanes (CFC113) - - Dichlorotetrafluoroethanes (CFC114) and chloropentafluoroethane (CFC115) - - Trichlorodifluoroethane (HFCF122) - - Chlorotetrafluoroethane (HCFC124) - - Dichlorofluoroethane (HCFC-141) - - Pentachlorofluoroethane (CFC111) - - Tetrachlorodifluoroethanes (CFC112) - - Tetrachlorofluoroethane (HCFC121) - - Other chlorofluoroethanes - - Trichlorotetrafluoropropane (HCFC-224) - - Chloropentafluoropropane (HCFC-235) - - Heptachlorofluoropropane (CFC211) - - Pentachlorotrifluoropropane (CFC-213) - - Tetrachlorotetrafluoropropane (CFC-214) - - Trichloropentafluoropropane (CFC-215) Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

2903.71.00 00 2903.72.00 00 2903.73.00 00 2903.74.00 00 2903.75.00 00 2903.76.00 00 2903.77.00 2903.77.00 11 2903.77.00 12 2903.77.00 13 2903.77.00 14 2903.77.00 19 2903.77.00 21 2903.77.00 22

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

2903.77.00 23 2903.77.00 24 2903.77.00 25 2903.77.00 26 2903.77.00 27 2903.77.00 28 2903.77.00 29 2903.77.00 31 2903.77.00 32 2903.77.00 33 2903.77.00 34 2903.77.00 35 2903.77.00 36

302

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2903.77.00 37 2903.77.00 38 2903.77.00 40 2903.77.00 90 2903.78.00 10 2903.78.00 20 2903.78.00 30 2903.78.00 90 2903.79.00 2903.79.00 10 2903.79.00 20 2903.79.00 90 Description (3) Dichlorohexafluoropropane (CFC216) - - Chloroheptafluoropropane (CFC217) - - Hexachlorodifluoropropane (CFC-212) - - Other - Other perhalogenated derivatives: - - Bromochlorodifluoroethane (Halon-1211) - - Bromotrifluoroethane (Halon1301) - - Bromodifluoromethane (HBFC22B1) - - Other - Other: - - Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine - - Derivatives of methane, ethane or propane halogenated only with fluorine and bromine - - Other Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO,INN) - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) - Other Halogenated derivatives of aromatic hydrocarbons: - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1, 1, 1trichloro-2, 2-bis (p-chlorophenyl) ethane) - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2903.81.00 00 2903.82.00 00 2903.89.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2903.91.00 00 2903.92.00 00

kg

Nil

Nil

0%

2903.99.00 00 29.04 2904.10.00 00 2904.20 2904.20.10 00 2904.20.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. - Derivatives containing only sulpho groups, their salts and ethyl esters - Derivatives containing only nitro or only nitroso groups: - - Trinitrotoluene - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

303

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2904.90.00 2904.90.00 10 2904.90.00 90 Description (3) Other: - Trichloronitromethane - Other II.ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

29.05

2905.11.00 00 2905.12.00 00 2905.13.00 00 2905.14.00 00 2905.16.00 00 2905.17.00 00 2905.19.00 00 2905.22.00 00 2905.29.00 00 2905.31.00 00 2905.32.00 00 2905.39.00 00 2905.41.00 00 2905.42.00 00 2905.43.00 00 2905.44.00 00 2905.45.00 00 2905.49.00 00

2905.51.00 00 2905.59.00 00

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Saturated monohydric alcohols: - - Methanol (methyl alcohol) - - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) - - Butan-1-ol (n-butyl alcohol) - - Other butanols - - Octanol (octyl alcohol) and isomers thereof - - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan- 1-ol (stearyl alcohol) - - Other - Unsaturated monohydric alcohols: - - Acyclic terpene alcohols - - Other - Diols: - - Ethylene glycol (ethanediol) - - Propylene glycol (propane-1,2-diol) - - Other - Other polyhydric alcohols: - - 2-Ethyl-2-(hydroxymethyl) propane1 ,3-diol (trimethylolpropane) - - Pentaerythritol - - Mannitol - - D-glucitol (sorbitol) - - Glycerol - - Other - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: - - Ethchlorvynol (INN) - - Other

kg kg kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil 5% Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

304

P.U. (A) 277


RATE OF DUTY Heading (1) 29.06 Subheading (2) Description (3) Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Cyclanic, cyclenic or cycloterpenic: - - Menthol - - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols - - Sterols and inositols - - Other - Aromatic: - - Benzyl alcohol - - Other III.PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2906.11.00 00 2906.12.00 00 2906.13.00 00 2906.19.00 00 2906.21.00 00 2906.29.00 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

29.07 2907.11.00 00 2907.12.00 00 2907.13.00 00 2907.15.00 00 2907.19.00 2907.19.00 10 2907.19.00 20 2907.19.00 90 2907.21.00 00 2907.22.00 00 2907.23.00 00 2907.29 2907.29.10 00 2907.29.90 00 29.08

Phenols; phenol-alcohols. - Monophenols: - - Phenol (hydroxybenzene) and its salts - - Cresols and their salts - - Octylphenol, nonylphenol and their isomers; salts thereof - - Naphthols and their salts - - Other: - - - Tyhmol - - - Xylenols and their salts - - - Other - Polyphenols; phenol-alcohols: - - Resorcinol and its salts - - Hydroquinone (quinol) and its salts - - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts - - Other: - - - Phenol-alcohols - - - Other Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. - Derivatives containing only halogen substituents and their salts : - - Pentachlorophenol (ISO) - - Other

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2908.11.00 00 2908.19.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

305

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Dinoseb (ISO) and its salts IV.4,6-Dinitro-o-cresol and its salts Other (DNOC (ISO)) kg kg Nil Nil Nil Nil 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2908.91.00 00 2908.92.00 00 2908.99.00 00

kg

Nil

Nil

0%

ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.09

2909.11.00 00 2909.19.00 00 2909.20.00 00 2909.30.00 00

2909.41.00 00 2909.43.00 00 2909.44.00 00 2909.49.00 00 2909.50.00 00 2909.60.00 00

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: - - Diethyl ether - - Other - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: - - 2,2'-Oxydiethanol (diethylene glycol, digol) - - Monobutyl ethers of ethylene glycol or of diethylene glycol - - Other monoalkylethers of ethylene glycol or of diethylene glycol - - Other - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

306

P.U. (A) 277


RATE OF DUTY Heading (1) 29.10 Subheading (2) Description (3) Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Oxirane (ethylene oxide) - Methyloxirane (propylene oxide) - 1-Chloro-2,3- epoxypropane (epichlorohydrin) - Dieldrin (ISO, INN) - Other Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. V.ALDEHYDE-FUNCTION COMPOUNDS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2910.10.00 00 2910.20.00 00 2910.30.00 00 2910.40.00 00 2910.90.00 00 29.11 2911.00.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

29.12

2912.11 2912.11.10 00 2912.11.90 00 2912.12.00 00 2912.19 2912.19.10 00 2912.19.90 00

2912.21.00 00 2912.29.00 00

2912.41.00 00 2912.42.00 00 2912.49.00 00 2912.50.00 00 2912.60.00 00

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. - Acyclic aldehydes without other oxygen function: - - Methanal (formaldehyde): - - - Formalin - - - Other - - Ethanal (acetaldehyde) - - Other: - - - Butanal - - - Other - Cyclic aldehydes without other oxygen function: - - Benzaldehyde - - Other - Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: - - Vanillin (4-hydroxy-3methoxybenzaldehyde) - - Ethylvanillin (3-ethoxy-4hydroxybenzaldehyde) - - Other - Cyclic polymers of aldehydes - Paraformaldehyde

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

307

P.U. (A) 277


RATE OF DUTY Heading (1) 29.13 Subheading (2) 2913.00.00 00 Description (3) Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. VI.KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

29.14

2914.11.00 00 2914.12.00 00 2914.13.00 00 2914.19.00 00

2914.22.00 00 2914.23.00 00 2914.29 2914.29.10 00 2914.29.90 00

2914.31.00 00 2914.39.00 00 2914.40.00 00 2914.50.00 00

2914.61.00 00 2914.69.00 00 2914.70.00 00

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic ketones without other oxygen function: - - Acetone - - Butanone (methyl ethyl ketone) - - 4-Methylpentan-2-one (methyl isobutyl ketone) - - Other - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: - - Cyclohexanone and methylcyclohexanones - - Ionones and methylionones - - Other: - - - Camphor - - - Other - Aromatic ketones without other oxygen function: - - Phenylacetone (phenylpropan-2-one) - - Other - Ketone-alcohols and ketone-aldehydes - Ketone- phenols and ketones with other oxygen function - Quinones: - - Anthraquinone - - Other - Halogenated, sulphonated, nitrated or nitrosated derivatives VII.CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

308

P.U. (A) 277


RATE OF DUTY Heading (1) 29.15 Subheading (2) Description (3) Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Formic acid, its salts and esters: - - Formic acid - - Salts of formic acid - - Esters of formic acid Acetic acid and its salts; acetic anhydride: - Acetic acid - Acetic anhydride - Other: - - Sodium acetate; cobalt acetates - - Other Esters of acetic acid: - Ethyl acetate - Vinyl acetate - n-Butyl acetate - Dinoseb (ISO) acetate - Other: - - Isobutyl acetate - - 2 - Ethoxyethyl acetate - - Other Mono- , di- or trichloroacetic acids, their salts and esters Propionic acid, its salts and esters Butanoic acids, pentanoic acids, their salts and esters Palmitic acid, stearic acid, their salts and esters: - Palmitic acid, its salts and esters - Stearic acid - Salts and esters of stearic acid Other: - Acetyl chloride - Lauric acid, myristic acid, their salts and esters - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2915.11.00 00 2915.12.00 00 2915.13.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2915.21.00 00 2915.24.00 00 2915.29 2915.29.10 00 2915.29.90 00 2915.31.00 00 2915.32.00 00 2915.33.00 00 2915.36.00 00 2915.39 2915.39.10 00 2915.39.20 00 2915.39.90 00 2915.40.00 00 2915.50.00 00 2915.60.00 00 2915.70 2915.70.10 00 2915.70.20 00 2915.70.30 00 2915.90 2915.90.10 00 2915.90.20 00 2915.90.90 00 29.16

kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

309

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - Acrylic acid and its salts - Esters of acrylic acid - Methacrylic acid and its salts - Ester of methacrylic acid: - - Methyl methacrylate - - Other - Oleic, linoleic or linolenic acids, their salts and esters - Binapacryl (ISO) - Other Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - Benzoic acid, its salts and esters - Benzoyl peroxide and benzoyl chloride - Phenylacetic acid and its salts - Other: - - 2,4-Dichlorophenyl acetic acid and its salts and esters - - Esters of phenylacetic acid - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2916.11.00 00 2916.12.00 00 2916.13.00 00 2916.14 2916.14.10 00 2916.14.90 00 2916.15.00 00 2916.16.00 00 2916.19.00 00 2916.20.00 00

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg

Nil

Nil

0%

2916.31.00 00 2916.32.00 00 2916.34.00 00 2916.39 2916.39.10 00 2916.39.20 00 2916.39.90 00 29.17 -

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2917.11.00 00 2917.12 2917.12.10 00 2917.12.90 00 2917.13.00 00 2917.14.00 00 2917.19.00 00

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Oxalic acid, its salts and esters - - Adipic acid, its salts and esters: - - - Dioctyl adipate - - - Other - - Azelaic acid, sebacic acid, their salts and esters - - Maleic anhydride - - Other

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

310

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2917.20.00 00 Description (3) Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - Dioctyl orthophthalates - Dinonyl or didecyl orthophthalates - Other esters of orthophthalic acid: - - Dibutyl orthophthalates - - Other - Phthalic anhydride - Terephthalic acid and its salts - Dimethyl terephthalate - Other: - - Trioctyltrimellitate - - Other phthalic compounds of a kind used as plasticisers and esters of phthalic anhydride - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

2917.32.00 00 2917.33.00 00 2917.34 2917.34.10 00 2917.34.90 00 2917.35.00 00 2917.36.00 00 2917.37.00 00 2917.39 2917.39.10 00 2917.39.20 00 2917.39.90 00 29.18 -

kg kg kg kg kg kg kg kg

10% Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2918.11.00 00 2918.12.00 00 2918.13.00 00 2918.14.00 00 2918.15 2918.15.10 00 2918.15.90 00 2918.16.00 00 2918.18.00 00 2918.19.00 00

2918.21.00 00 2918.22.00 00

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Lactic acid, its salts and esters - - Tartaric acid - - Salts and esters of tartaric acid - - Citric acid - - Salts and esters of citric acid: - - - Calcium citrate - - - Other - - Gluconic acid, its salts and esters - - Chlorobenzilate (ISO) - - Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Salicylic acid and its salts - - O-Acetylsalicyclic acid, its salts and esters

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

311

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2918.23.00 00 2918.29 2918.29.10 00 2918.29.90 00 2918.30.00 00 Description (3) Other esters of salicylic acid and their salts - Other: - - Alkyl sulphonic ester of phenol - - Other Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives Other: - 2,4,5-T (ISO) (2,4,5trichlorophenoxyacetic acid), its salt and esters VIII.Other ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

2918.91 00 00

kg kg

Nil Nil

Nil Nil

0% 0%

2918.99.00 00

29.19

2919.10.00 00 2919.90.00 00 29.20

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Tris(2,3-dibromopropyl) phosphate - Other Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Thiophosphoric esters (phosophorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: - - Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) - - Other - Other: - - Dimethyl Sulphate - - Other: - - - Trimethyl phosphate, triethyl phosphate, dimethyl phosphate and diethyl phosphate - - - Other

kg kg

Nil Nil

Nil Nil

0% 0%

2920.11.00 00 2920.19.00 00 2920.90 2920.90.10 00 2920.90.90 2920.90.90 10 2920.90.90 90

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

312

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) IX.Description (3) NITROGEN-FUNCTION COMPOUNDS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

29.21

2921.11.00 00 2921.19.00 00

2921.21.00 00 2921.22.00 00 2921.29.00 00 2921.30.00 00

2921.41.00 00 2921.42.00 00 2921.43.00 00 2921.44.00 00 2921.45.00 00

2921.46.00 00

2921.49.00 00

2921.51.00 00 2921.59.00 00 29.22

Amine-function compounds. - Acyclic monoamines and their derivatives; salts thereof: - - Methylamine, di- or trimethylamine and their salts - - Other - Acyclic polyamines and their derivatives; salts thereof: - - Ethylenediamine and its salts - - Hexamethylenediamine and its salts - - Other - Cyclanic, cyclenic or cycloterpenic monoor polyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; salts thereof: - - Aniline and its salts - - Aniline derivatives and their salts - - Toluidines and their derivatives; salts thereof - - Diphenylamine and its derivatives; salts thereof - - 1-Naphthylamine (alphanaphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof - - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof - - Other - Aromatic polyamines and their derivatives; salts thereof: - - o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof - - Other Oxygen-function amino-compounds. - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: - - Monoethanolamine and its salts

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

2922.11.00 00

kg

Nil

Nil

0%

313

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2922.12.00 00 2922.13.00 2922.13.00 10 2922.13.00 90 2922.14.00 00 2922.19 2922.19.10 00 Description (3) Diethanolamine and its salts Triethanolamine and its salts: - Triethanolamine - Other Dextropropoxyphene (INN) and its salts Other: - Ethambutol and its salts, esters and other derivatives suitable for the production of antituberculosis preparations - D-2-Amino-n-butyl-alcohol Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

2922.19.20 00

kg kg

Nil Nil

Nil Nil

0% 0%

2922.19.90 2922.19.90 10 2922.19.90 90

2922.21.00 00 2922.29.00 00

2922.31.00 00 2922.39.00 00

2922.41.00 00 2922.42 2922.42 10 00 2922.42.20 00 2922.42.90 00 2922.43.00 00 2922.44.00 00 2922.49 2922.49.10 00 2922.49.90 00 2922.50

Other: - Ethyldiethanolamine and Methyldiethanolamine - - - Other Amino-naphthols and other aminophenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof : - Aminohydroxynaphthalenesulphonic acids and their salts - Other Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof - Other Amino-acids, other than those containing more than one kind of oxygen function; and their esters; salts thereof: - Lysine and its esters; salts thereof - Glutamic acid and its salts: - - Glutamic acid - - Monosodium glutamate (MSG) - - Other salts - Anthranilic acid and its salts - Tilidine (INN) and its salts - Other: - - Mefenamic acid and its salts - - Other Amino-alcohol-phenols, amino-acidphenols and other amino-compounds with oxygen function:

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg kg kg

Nil 15% 15% Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

314

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2922.50.10 00 2922.50.90 00 29.23 Description (3) p-Aminosalicylic acid and its salts, ester and other derivatives - - Other Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. - Choline and its salts - Lecithins and other phosphoaminolipids: - - Lecithins, whether or not chemically defined - - Other - Other Carboxyamide-function compounds; amide-function compounds of carbonic acid. - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: - - Meprobamate (INN) - - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) - - Other - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: - - Ureines and their derivatives; salts thereof: - - - 4-Ethoxyphenylurea (dulcin) - - - Diuron and monuron - - - Other - - 2-Acetamidobenzoic acid (Nacetylanthranilic acid) and its salts: - - - 2-Acetamidobenzoic acid (Nacetylanthranilic acid) - - - Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid) - - Ethinamate (INN) - - Other: - - - Aspartame - - - Butylphenylmethyl carbamate; methyl isopropyl phenyl carbamate - - - Other Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

2923.10.00 00 2923.20 2923.20.10 00 2923.20.90 00 2923.90.00 00 29.24

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2924.11.00 00 2924.12.00 00 2924.19.00 00

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

2924.21 2924.21.10 00 2924.21.20 00 2924.21.90 00 2924.23.00 2924.23.00 10 2924.23.00 20 2924.24.00 00 2924.29 2924.29.10 00 2924.29.20 00 2924.29.90 00 29.25

kg kg kg

Nil 5% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

315

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2925.11.00 00 2925.12.00 00 2925.19.00 00 Description (3) Imides and their derivatives; thereof: - Saccharin and its salts - Glutethimide (INN) - Other Imines and their derivatives; thereof: - Chlordimeform (ISO) - Other salts kg kg kg salts kg kg Nil Nil Nil Nil 0% 0% Nil Nil Nil Nil Nil Nil 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

2925.21.00 00 2925.29.00 00 29.26 2926.10.00 00 2926.20.00 00 2926.30.00 00

2926.90.00 00 29.27 2927.00 2927.00.10 00 2927.00.90 00 2928.00 2928.00.10 00 2928.00.90 00 29.29 2929.10 2929.10.10 00 2929.10.20 00 2929.10.90 00 2929.90 2929.90.10 00 2929.90.20 00 2929.90.90 2929.90.90 10 2929.90.90 90

Nitrile-function compounds. - Acrylonitrile - 1-Cyanoguanidine (dicyandiamide) - Fenproporex (INN) and its salts; methadone (INN) intermediate (4cyano-2-dimethylamino-4, 4diphenylbutane) - Other Diazo-, azo- or azoxy-compounds. - Azodicarbonamide - Other Organic derivatives of hydrazine or of hydroxylamine. - Linuron - Other Compounds with other nitrogen function. - Isocyanates: - - Diphenylmethane diisocyanate (MDI) - - Toluene diisocyanate - - Other - Other: - - Sodium cyclamate - - Other cyclamates - - Other: - - - Other artificial sweetening substances - - - Other X.ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

29.28

kg kg

5% Nil

Nil Nil

0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

316

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

29.30 2930.20.00 00 2930.30.00 00 2930.40.00 00 2930.50.00 00 2930.90 2930.90.10 00 2930.90.90 2930.90.90 10 2930.90.90 90 29.31 2931.10 2931.10.10 00 2931.10.20 00 2931.20.00 00 2931.90 2931.90.20 00 2931.90.30 00 2931.90.41 00 2931.90.49 00 2931.90.90 00 29.32

Organo-sulphur compounds. - Thiocarbamates and dithiocarbamates - Thiuram mono- , di- or tetrasulphides - Methionine - Captafol (ISO) and methamidophos (ISO) - Other : - - Dithiocarbonates - - Other: - - Thiodiglycol (Bis [2-hydroxyethyl] sulfide) - - Other Other organo-inorganic compounds. - Tetramethyl lead and tetraethyl lead: - - Tetramethyl lead - - Tetraethyl lead - Tributyltin compounds - Other: - - N-(phosphonomethyl) glycine and salts thereof - - Ethephone - - Organo-arsenic compounds: - - - In liquid form - - - Other - - Other Heterocyclic compounds with oxygen hetero-atom(s) only. - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: - - Tetrahydrofuran - - 2-Furaldehyde (furfuraldehyde) - - Furfuryl alcohol and tetrahydrofurfuryl alcohol - - Other - Lactones - Other: - - Isosafrole - - 1-(1,3-Benzodioxol-5-yl)propan-2one - - Piperonal - - Safrole - - Tetrahydrocannabinols (all isomers) - - Other:

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

5% Nil Nil 5% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

2932.11.00 00 2932.12.00 00 2932.13.00 00 2932.19.00 00 2932.20.00 00 2932.91.00 00 2932.92.00 00 2932.93.00 00 2932.94.00 00 2932.95.00 00 2932.99

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

317

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2932.99.10 00 2932.99.90 00 29.33 Description (3) Carbofuran Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

2933.11 2933.11.10 00 2933.11.90 00 2933.19.00 00

2933.21.00 00 2933.29 2933.29.10 00 2933.29.90 00

2933.31.00 00 2933.32.00 00 2933.33.00 00

2933.39 2933.39.10 00 2933.39.30 00 2933.39.90 00

2933.41.00 00 2933.49.00 00

Heterocyclic compounds with nitrogen hetero-atom(s) only. - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: - - Phenazone (antipyrin) and its derivatives: - - - Dipyrone (analgin) - - - Other - - Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: - - Hydantoin and its derivatives - - Other : - - - Cimetidine - - - Other - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: - - Pyridine and its salts - - Piperidine and its salts - - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof - - Other: - - - Chlorpheniramine and isoniazid - - - Paraquat salts - - - Other - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: - - Levorphanol (INN) and its salts - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

318

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2933.52.00 00 2933.53.00 00 Description (3) Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: - Malonylurea (barbituric acid) and its salts - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof - Other derivatives of malonylurea (barbituric acid); salts thereof Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof - Other: - - Diazinon - - Other Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: - Melamine - Other Lactams: - 6-Hexanelactam (epsiloncaprolactam) - Clobazam (INN) and methyprylon (INN) - Other lactams Other: - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate (INN), delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN),medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof - Other: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

2933.54.00 00

2933.55.00 00 2933.59 2933.59.10 00 2933.59.90 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2933.61.00 00 2933.69.00 00 2933.71.00 00 2933.72.00 00 2933.79.00 00 2933.91.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2933.99

kg

Nil

Nil

0%

319

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2933.99.10 00 2933.99.90 00 29.34 2934.10.00 00 2934.20.00 00 2934.30.00 00 Description (3) Mebendazole and parbendazole Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused Other: - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof - Other: - - Nucleic acid and its salts - - Sultones; sultams; diltiazem: - - - Sultones and sultams - - - Diltiazem - - 6-Aminopenicillanic acid - - 3-Azido-3-deoxythymidine - - Oxadiazon, with a minimum purity of 94% - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

2934.91.00 00

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

2934.99 2934.99.10 00 2934.99.20 2934.99.20 10 2934.99.20 20 2934.99.30 00 2934.99.40 00 2934.99.50 00 2934.99.90 00 29.35 2935.00.00 00

Sulphonamides. XI.PROVITAMINS, VITAMINS AND HORMONES

29.36

2936.21.00 00

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. - Vitamins and their derivatives, unmixed: - - Vitamins A and their derivatives

kg

Nil

Nil

0%

320

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2936.22.00 00 2936.23.00 00 2936.24.00 00 2936.25.00 00 2936.26.00 00 2936.27.00 00 2936.28.00 00 2936.29.00 00 2936.90.00 00 29.37 Description (3) Vitamin B1 and its derivatives Vitamin B2 and its derivatives D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives - Vitamin B6 and its derivatives - Vitamin B12 and its derivatives - Vitamin C and its derivatives - Vitamin E and its derivatives - Other vitamins and their derivatives Other, including natural concentrates Unit of Quantity (4) kg kg kg kg kg kg kg kg kg Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0%

2937.11.00 00 2937.12.00 00 2937.19.00 00

2937.21.00 00

2937.22.00 00 2937.23.00 00 2937.29.00 2937.29.00 10 2937.29.00 90 2937.50.00 00 2937.90 2937.90 10 00 2937.90 90 2937.90.90 11 2937.90.90 19 2937.90.90 90

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: - - Somatotropin, its derivatives and structural analogues - - Insulin and its salts - - Other - Steroidal hormones, their derivatives and structural analogues: - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) - - Halogenated derivatives of corticosteroidal hormones - - Oestrogens and progestogens - - Other: - - - Adrenal cortical hormones - - - Other - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues - Other: - - Of oxygen-function aminocompounds - - Other: - - - Plant hormones: - - - - Used as weed killer - - - - Other - - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

321

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) XII.Description (3) GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

29.38 2938.10.00 00 2938.90.00 00 29.39

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. - Rutoside (rutin) and its derivatives - Other Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. - Alkaloids of opium and their derivatives; salts thereof: - - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof: - - - Concentrates of poppy straw and salts thereof - - - Other - - Other - Alkaloids of cinchona and their derivatives; salts thereof: - - Quinine and its salts - - Other - Caffeine and its salts - Ephedrines and their salts : - - Ephedrine and its salts - - Pseudoephedrine (INN) and its salts - - Cathine (INN) and its salts - - Norephedrine and its salts - - Other - Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: - - Fenetylline (INN) and its salts - - Other - Alkaloids of rye ergot and their derivatives; salts thereof:

kg kg

Nil Nil

Nil Nil

0% 0%

2939.11

2939.11.10 00 2939.11.90 00 2939.19.00 00 2939.20 2939.20.10 00 2939.20.90 00 2939.30.00 00 2939.41.00 00 2939.42.00 00 2939.43.00 00 2939.44.00 00 2939.49.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

2939.51.00 00 2939.59.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

322

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 2939.61.00 00 2939.62.00 00 2939.63.00 00 2939.69.00 00 2939.91 Description (3) - Ergometrine (INN) and its salts - Ergotamine (INN) and its salts - Lysergic acid and its salts - Other Other: - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof: - - Cocaine and its derivatives - - Other - Other: - - Nicotine sulphate - - Other XIII.29.40 2940.00.00 00 OTHER ORGANIC COMPOUNDS Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

2939.91.10 00 2939.91.90 00 2939.99 2939.99.10 00 2939.99.90 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39. Antibiotics. - Penicillins and their derivatives with a penicillanic acid structure; salts thereof: - - Amoxicillins and its salts: - - - Non-sterile - - - Other - - Ampicillin and its salts - - Other - Streptomycins and their derivatives; salts thereof - Tetracyclines and their derivatives; salts thereof - Chloramphenicol and its derivatives; salts thereof - Erythromycin and its derivatives; salts thereof - Other Other organic compounds.

kg

Nil

Nil

0%

29.41 2941.10

2941.10.11 00 2941.10.19 00 2941.10.20 00 2941.10.90 00 2941.20.00 00 2941.30.00 00 2941.40.00 00 2941.50.00 00 2941.90.00 00 29.42 2942.00.00 00

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

323

P.U. (A) 277


Chapter 30 Pharmaceutical products Chapter Notes. 1. This Chapter does not cover: (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) (c) (d) (e) (f) (g) (h) 2. Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24); Plasters specially calcined or finely ground for use in dentistry (heading 25.20); Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties; Soap or other products of heading 34.01 containing added medicaments; Preparations with a basis of plaster for use in dentistry (heading 34.07); or Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

For the purposes of heading 30.02, the expression "immunological products" applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

3.

For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated: (a) As unmixed products: (1) (2) (3) (b) (1) (2) (3) Unmixed products dissolved in water; All goods of Chapter 28 or 29; and Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent; Colloidal solutions and suspensions (other than colloidal sulphur); Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and Salts and concentrates obtained by evaporating natural mineral waters.

As products which have been mixed:

4.

Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature: (a) (b) (c) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; Sterile laminaria and sterile laminaria tents; Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

324

P.U. (A) 277


(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) (f) (g) (h) (ij) Blood-grouping reagents; Dental cements and other dental fillings; bone reconstruction cements; First-aid boxes and kits; Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides; Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; (k) (l) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

RATE OF DUTY Heading (1) 30.01 Subheading (2) Description (3) Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. - Extracts of glands or other organs or of their secretions - Other Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3001.20.00 00 3001.90.00 00 30.02

kg kg

Nil Nil

Nil Nil

0% 0%

325

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3002.10 Description (3) Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes: - Plasma protein solution - Antisera and immunological products, whether or not modified or obtained by means of biotechnological processes: - - Antisera - - Other - Haemoglobin powder - Other: - - Other haemoglobin, blood globulins and serum globulins - - Other Vaccines for human medicine: - Tetanus toxoid - Pertusis, measles, meningitis or polio vaccines - Other Vaccines for veterinary medicine Other: - Human blood - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3002.10.10 00 3002.10.30

kg

Nil

Nil

0%

3002.10.30 10 3002.10.30 90 3002.10.40 00 3002.10.90 3002.10.90 10 3002.10.90 90 3002.20 3002.20.10 00 3002.20.20 00 3002.20.90 00 3002.30.00 00 3002.90.00 3002.90.00 10 3002.90.00 90 30.03

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

3003.10

3003.10.10 3003.10.10 10 3003.10.10 90 3003.10.20 3003.10.20 10 3003.10.20 90

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: - - Containing amoxicillin (INN) or its salts: - - - Veterinary medicaments - - - Other - - Containing ampicillin (INN) or its salts: - - - Veterinary medicaments - - - Other

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

326

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3003.10.90 3003.10.90 10 3003.10.90 90 3003.20.00 3003.20.00 10 3003.20.00 90 Description (3) - Other: - - Veterinary medicaments - - Other Containing other antibiotics: - Veterinary medicaments - Other Containing hormones or other products of heading 29.37 but not containing antibiotics: - Containing insulin - Other: - - Veterinary medicaments - - Other Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics: - Veterinary medicaments - Other Other: - Veterinary medicaments - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3003.31.00 00 3003.39 00 3003.39.00 10 3003.39.00 90 3003.40.00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3003.40.00 10 3003.40.00 90 3003.90.00 3003.90.00 10 3003.90.00 90 30.04

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3004.10

3004.10.15 00

3004.10.16 00 3004.10.19 00

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: - - Containing penicillins or derivatives thereof: - - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof - - - Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally - - - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

327

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3004.10.21 00 3004.10.29 00 3004.20 3004.20.10 Description (3) Containing streptomycins or derivatives thereof: - - In ointment form - - Other Containing other antibiotics: - Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind taken orally or in ointment form: - - Veterinary medicaments - - Other - Containing erythromycin or derivatives thereof: - - Of a kind taken orally: - - - Veterinary medicaments - - - Other - - In ointment form: - - - Veterinary medicaments - - - Other - - Other: - - - Veterinary medicaments - - - Other - Containing tetracyclines or chloramphenicols or derivatives thereof: - - Of a kind taken orally or in ointment form: - - - Veterinary medicaments - - - Other: - - - - Containing tetracyclines - - - - Other - - Other: - - - Veterinary medicaments - - - Other: - - - - Containing tetracyclines - - - - Other - Other: - - Of a kind taken orally or in ointment form: - - - Veterinary medicaments - - - Other: - - - - Containing macrolides - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

3004.20.10 10 3004.20.10 90

kg kg

Nil Nil

Nil Nil

0% 0%

3004.20.31 3004.20.31 10 3004.20.31 90 3004.20.32 3004.20.32 10 3004.20.32 90 3004.20.39 3004.20.39 10 3004.20.39 90

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

3004.20.71 3004.20.71 10 3004.20.71 91 3004.20.71 99 3004.20.79 3004.20.79 10 3004.20.79 91 3004.20.79 99 3004.20.91 3004.20.91 10 3004.20.91 91 3004.20.91 99

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

328

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3004.20.99 3004.20.99 10 3004.20.99 91 3004.20.99 99 Description (3) Other: - Veterinary medicaments - Other: - - Containing macrolides - - - - Other Containing hormones or other products of heading 29.37 but not containing antibiotics: - Containing insulin - Containing corticosteroid hormones, their derivatives or structural analogues: - - Containing dexamethasone or their derivatives - - Containing hydrocortisone sodium succinate or fluocinolone acetonide - - Other - Other: - - Containing pituitary, hypothalamic hormones - - Containing pancreatic hormones - - Containing calcium homeostasis hormones - - Containing thyroid hormones - - Other Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 29.37 or antibiotics: - Containing morphine or its derivatives, for injection: - - Veterinary medicaments - - Other - Containing quinine hydrochloride or dihydroquinine chloride, for injection - Containing quinine sulphate or bisulphate, of a kind taken orally - Containing quinine or its salts or other anti-malarial substances, other than goods of subheading 3004.40.20 or 3004.40.30 Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

3004.31.00 00 3004.32 3004.32.10 00 3004.32.40 00 3004.32.90 00 3004.39.00 3004.39.00 10 3004.39.00 20 3004.39.00 30 3004.39.00 40 3004.39.00 90 3004.40

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3004.40.10 3004.40.10 10 3004.40.10 90 3004.40.20 00

kg kg

Nil Nil

Nil Nil

0% 0%

3004.40.30 00 3004.40.40 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

329

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3004.40.50 00 3004.40.60 00 3004.40.70 00 3004.40.90 3004.40.90 10 3004.40.90 90 3004.50 3004.50.10 00 3004.50.21 00 3004.50.29 00 3004.50.90 3004.50.91 00 3004.50.99 00 3004.90 3004.90.10 00 Description (3) Containing papaverine or berberine, of a kind taken orally - Containing theophyline, of a kind taken orally - Containing atropin sulphate - Other: - - Veterinary medicaments - - Other Other medicaments containing vitamins or other products of heading 29.36: - Of a kind suitable for children, in syrup form - Other, containing more than one vitamin: - - Of a kind taken orally - - Other - Other: - - Containing vitamin A, B or C - - Other Other: - Transdermal therapeutic system patches for the treatment of cancer or heart diseases - Closed sterile water for inhalation, pharmaceutical grade - Antiseptics: - - Veterinary medicaments - - Other - Anaesthetics: - - Containing procaine hydrochloride: - - - Veterinary medicaments - - - Other - - Other: - - - Veterinary medicaments - - - Other - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines: - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally : - - - Veterinary medicaments Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3004.90.20 00 3004.90.30 3004.90.30 10 3004.90.30 90 3004.90.41 3004.90.41 10 3004.90.41 90 3004.90.49 3004.90.49 10 3004.90.49 90

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3004.90.51

3004.90.51 10

kg

Nil

Nil

0%

330

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3004.90.51 90 3004.90.52 3004.90.52 10 3004.90.52 90 3004.90.53 3004.90.53 10 3004.90.53 90 3004.90.54 3004.90.54 10 3004.90.54 90 3004.90.55 3004.90.55 10 3004.90.55 90 3004.90.59 3004.90.59 10 3004.90.59 90 3004.90.61 00 3004.90.62 00 3004.90.63 00 3004.90.69 00 3004.90.71 00 Description (3) - Other Containing chlorpheniramine maleate: - - Veterinary medicaments - - Other - Containing diclofenac, of a kind taken orally: - - Veterinary medicaments - - Other - Containing piroxicam (INN) or ibuprofen: - - Veterinary medicaments - - Other - Other, in liniment form: - - Veterinary medicaments - - Other - Other: - - Veterinary medicaments - - Other Antimalarials: - Containing artemisinin, artesunate or chloroquine - Containing primaquine - Other: - - Herbal medicaments - - Other Anthelmintic: - Containing piperazine or mebendazole (INN) - Other: - - Herbal medicaments - - Other Other medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases: - Containing deferoxamine, for injection - Anti HIV/AIDS medicaments - Other Other: - Containing sodium chloride or glucose, for infusion - Containing sorbitol or salbutamol, for infusion - Containing sorbitol or salbutamol, in other forms Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3004.90.72 00 3004.90.79 00

3004.90.81 00 3004.90.82 00 3004.90.89 00 3004.90.91 00 3004.90.92 00 3004.90.93 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

331

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3004.90.94 00 3004.90.95 00 Description (3) Containing cimetidine (INN) or ranitidine (INN) other than for injection Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline Other: - Herbal medicaments - Other: - - Veterinary medicaments - - Medicaments containing Pseudoephedrine or Ephedrine or Dextromethorphan - - Hormonal preparations and insulin - - Medicaments for skin treatment - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg

Nil

Nil

0%

3004.90.96 00

kg kg

Nil Nil

Nil Nil

0% 0%

3004.90.98 00 3004.90.99 3004.90.99 10 3004.90.99 20

kg

Nil

Nil

0%

3004.90.99 30 3004.90.99 40 3004.90.99 90 30.05

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3005.10 3005.10.10 00 3005.10.90 00 3005.90 3005.90.10 00 3005.90.20 00 3005.90.90 3005.90.90 10 3005.90.90 90 30.06

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up forms or packings for retail sale for medical, surgical, dental or veterinary purposes. - Adhesive dressings and other articles having an adhesive layer: - - Impregnated or coated with pharmaceutical substances - - Other - Other: - - Bandages - - Gauze - - Other: - - - Cotton wool - - - Other Pharmaceutical goods specified in Note 4 to this Chapter.

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

332

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3006.10 Description (3) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable - Other Blood-grouping reagents Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient: - Barium sulphate, of a kind taken orally - Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis - Other microbial diagnostic reagents - Other Dental cements and other dental fillings; bone reconstruction cements: - Dental cements and other dental fillings: - - Dental alloys - - Other - Bone reconstruction cements First-aid boxes and kits Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides: - Based on hormones - Other Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3006.10.10 00

3006.10.90 00 3006.20.00 00 3006.30

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3006.30.10 00 3006.30.20 00 3006.30.30 00 3006.30.90 00 3006.40 3006.40.10 3006.40.10 10 3006.40.10 90 3006.40.20 00 3006.50.00 00 3006.60.00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3006.60.00 10 3006.60.00 90 3006.70.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

333

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Appliances identifiable for ostomy use - Waste pharmaceuticals: - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3006.91.00 00 3006.92 3006.92.10 00

kg

Nil

Nil

0%

3006.92.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

334

P.U. (A) 277


Chapter 31 Fertilisers Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) 2. Animal blood of heading 05.11; Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a), or 5 below); or Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01). Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: (a) Goods which answer to one or other of the descriptions given below: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (b) (c) (d) 3. Sodium nitrate, whether or not pure; Ammonium nitrate, whether or not pure; Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; Ammonium sulphate, whether or not pure; Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; Calcium cyanamide, whether or not pure or treated with oil; Urea, whether or not pure.

Fertilisers consisting of any of the goods described in (a) above mixed together. Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances. Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: (a) Goods which answer to one or other of the descriptions given below: (i) (ii) (iii) (iv) (b) (c) Basic slag; Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities; Superphosphates (single, double or triple); Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product. Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit. Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

335

P.U. (A) 277


4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05: (a) Goods which answer to one or other of the descriptions given below: (i) (ii) (iii) (iv) (b) 5. Ammonium Crude natural potassium salts (for example, carnallite, kainite and sylvite); Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; Potassium sulphate, whether or not pure; Magnesium potassium sulphate, whether or not pure. dihydrogenorthophosphate (monoammonium phosphate) and diammonium

Fertilisers consisting of any of the goods described in (a) above mixed together.

hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. 6. For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

RATE OF DUTY Heading (1) 31.01 Subheading (2) 3101.00 Description (3) Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. - Of solely vegetable origin: - - Supplement fertilisers in liquid form, not chemically treated - - Other, chemically treated - - Other - Other: - - Supplement fertilisers in liquid form, not chemically treated: - - - Guano - - - Other - - Other, of animal origin (other than guano), chemically treated - - Other: - - - Guano: - - - - Chemically treated - - - - Other - - - Other Mineral or chemical fertilisers, nitrogenous. - Urea, whether or not in aqueous solution Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3101.00.11 00 3101.00.12 00 3101.00.19 00 3101.00.91 3101.00.91 10 3101.00.91 90 3101.00.92 00 3101.00.99 3101.00.99 11 3101.00.99 19 3101.00.99 90 31.02 3102.10.00 00

kg kg kg

Nil 5% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil 5%

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

Nil

Nil

0%

336

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3102.21.00 00 3102.29.00 00 3102.30.00 00 3102.40.00 Description (3) Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: - Ammonium sulphate - Other Ammonium nitrate, whether or not in aqueous solution Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances: - Calcium ammonium nitrate - Other Sodium nitrate Double salts and mixtures of calcium nitrate and ammonium nitrate Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Other, including mixtures not specified in the foregoing subheadings: - Calcium nitrate-magnesium nitrate - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3102.40.00 10 3102.40.00 90 3102.50.00 00 3102.60.00 00 3102.80.00 00 3102.90.00 3102.90.00 10 3102.90.00 90 31.03 3103.10 3103.10.10 00 3103.10.90 00 3103.90 3103.90.10 00 3103.90.90 00 31.04 3104.20.00 00 3104.30.00 00 3104.90.00 00 31.05

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

Mineral or chemical fertilisers, phosphatic. - Superphosphates: - - Feed grade - - Other - Other: - - Calcined phosphatic fertiliser - - Other Mineral or chemical potassic. - Potassium chloride - Potassium sulphate - Other fertilisers,

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

337

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3105.10 3105.10.10 3105.10.10 10 3105.10.10 90 3105.10.20 Description (3) Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: - Superphosphates and calcined phosphatic fertilisers: - - In tablets or similar forms - - Other - Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium: - - In tablets or similar forms - - Other - Other: - - In tablets or similar forms - - Other Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium Diammonium hydrogenorthophosphate (diammonium phosphate) Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: - Containing nitrates and phosphates - Other Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

3105.10.20 10 3105.10.20 90 3105.10.90 3105.10.90 10 3105.10.90 90 3105.20.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

3105.30.00 00 3105.40.00 00

3105.51.00 00 3105.59.00 00 3105.60.00 00 -

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

3105.90.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

338

P.U. (A) 277


Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Chapter Notes. 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12); (b) (c) 2. 3. Tannates and other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or Mastics of asphalt or other bituminous mastics (heading 27.15). Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution. 5. 6. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) (b) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

RATE OF DUTY Heading (1) 32.01 3201.10.00 00 Subheading (2) Description (3) Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. - Quebracho extract Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

339

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3201.20.00 00 3201.90 3201.90.10 00 3201.90.90 00 32.02 Description (3) Wattle extract Other: - Gambier - Other Unit of Quantity (4) kg kg kg Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

3202.10.00 00 3202.90.00 00 32.03 3203.00

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. - Synthetic organic tanning substances - Other Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. - Of a kind used in the food or drink industries - Other Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: - - Disperse dyes and preparations based thereon: - - - Crude - - - Other - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon: - - - Acid dyes - - - Other - - Basic dyes and preparations based thereon

kg kg

Nil Nil

Nil Nil

0% 0%

3203.00.10 00 3203.00.90 00 32.04

kg kg

Nil Nil

Nil Nil

0% 0%

3204.11 3204.11.10 00 3204.11.90 00 3204.12

kg kg

Nil Nil

Nil Nil

0% 0%

3204.12.10 00 3204.12.90 00 3204.13.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

340

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3204.14.00 00 3204.15.00 00 3204.16.00 00 3204.17.00 00 3204.19.00 00 Description (3) Direct dyes and preparations based thereon - Vat dyes (including those usable in that state as pigments) and preparations based thereon - Reactive dyes and preparations based thereon - Pigments and preparations based thereon - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 Synthetic organic products of a kind used as fluorescent brightening agents Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3204.20.00 00 3204.90.00 00 32.05 3205.00.00 00

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. - Pigments and preparations based on titanium dioxide: - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter: - - - Pigments - - - Other - - Other: - - - Pigments - - - Other - Pigments and preparations based on chromium compounds: - - Chrome yellow, chrome green, molybdate orange or red based on chromium compounds - - Other - Other colouring matter and other preparations: - - Ultramarine and preparations based thereon: - - - Preparations - - - Other

kg

Nil

Nil

0%

32.06

3206.11 3206.11.10 00 3206.11.90 00 3206.19 3206.19.10 00 3206.19.90 00 3206.20 3206.20.10 00 3206.20.90 00

kg kg kg kg

15% 15% 15% 15%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

3206.41 3206.41.10 00 3206.41.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

341

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3206.42 3206.42.10 00 3206.42.90 00 3206.49 3206.49.10 3206.49.10 10 3206.49.10 90 3206.49.90 3206.49.90 10 3206.49.90 90 3206.50 3206.50.10 00 3206.50.90 00 32.07 Description (3) Lithopone and other pigments and preparations based on zinc sulphide: - - Preparations - - Other - Other: - - Preparations: - - - Laundry blue - - - Other - - Other: - - - Laundry blue - - - Other Inorganic products of a kind used as luminophores: - Preparations - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

3207.10.00 00 3207.20 3207.20.10 00 3207.20.90 00 3207.30.00 00 3207.40.00 00

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. - Prepared pigments, prepared opacifiers, prepared colours and similar preparations - Vitrifiable enamels and glazes, engobes (slips) and similar preparations: - - Enamel frits - - Other - Liquid lustres and similar preparations - Glass frit and other glass, in the form of powder, granules or flakes Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. - Based on polyesters: - - Varnishes (including lacquers): - - - Of a kind used in dentistry

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

32.08

3208.10 3208.10.11 00

kg

25%

Nil

0%

342

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3208.10.19 00 3208.10 90 00 3208.20 3208.20.40 00 3208.20.70 00 3208.20.90 00 3208.90 Description (3) - - Other - Other Based on acrylic or vinyl polymers: - Anti-fouling or anti-corrosive paints for ships hulls - Varnishes (including lacquers), of a kind used in dentistry - Other Other: - Varnishes (including lacquers), exceeding 100oC heat resistance: - - Of a kind used in dentistry - - Other - Varnishes (including lacquers), not exceeding 100oC heat resistance: - - Of a kind used in dentistry - - Other - Other Unit of Quantity (4) kg kg Import (5) 25% 25% Export (6) Nil Nil ATIGA (7) 0% 0%

kg kg kg

25% 25% 25%

Nil Nil Nil

0% 0% 0%

3208.90.11 00 3208.90.19 00

kg kg

25% 25%

Nil Nil

0% 0%

3208.90.21 00 3208.90.29 00 3208.90.90 00 32.09

kg kg kg

25% 25% 25%

Nil Nil Nil

0% 0% 0%

3209.10 3209.10.10 00 3209.10.40 00 3209.10.50 00 3209.10.90 00 3209.90.00 00 32.10 3210.00

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. - Based on acrylic or vinyl polymers: - - Varnishes (including lacquers) - - Leather paints - - Anti-fouling or anti-corrosive paints for ships' hulls - - Other - Other Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. - Varnishes (including lacquers) - Distempers: - - Whitening: - - - For cleaning footwear - - - Other - - Other - Prepared water pigments of a kind used for finishing leather - Polyurethane tar coating

kg kg kg kg kg

25% 25% 25% 25% 25%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3210.00.10 00 3210.00.20 3210.00.20 11 3210.00.20 19 3210.00.20 90 3210.00.30 00 3210.00.50 00

kg

25%

Nil

0%

kg kg kg kg kg

25% 25% 25% 25% 25%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

343

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Anti-fouling or anti-corrosive paints for ships hulls - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3210.00.91 00 3210.00.99 00 32.11 32.12 3211.00.00 00

kg kg kg

25% 25% Nil

Nil Nil Nil

0% 0% 0%

Prepared driers. Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. - Stamping foils - Other: - - Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels): - - - Aluminium paste - - - White lead dispersed in oil - - - Other, for leather - - - Other - - Dyes and other colouring matter put up in forms or packings for retail sale: - - - Of a kind used in the foods or drinks industries - - - Other, dyes - - - Other Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. - Colours in sets - Other Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

3212.10.00 00 3212.90

kg

Nil

Nil

0%

3212.90.11 00 3212.90.13 00 3212.90.14 00 3212.90.19 00

kg kg kg kg

Nil Nil 15% 15%

Nil Nil Nil Nil

0% 0% 0% 0%

3212.90.21 00 3212.90.22 00 3212.90.29 00 32.13

kg kg kg

15% 5% 15%

Nil Nil Nil

0% 0% 0%

3213.10.00 00 3213.90.00 00 32.14

kg kg

5% 5%

Nil Nil

0% 0%

344

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3214.10.00 3214.10.00 10 3214.10.00 90 3214.90.00 00 32.15 Description (3) Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings: - Sealing waxes - Other Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

3215.11 3215.11.10 00 3215.11.90 00 3215.19.00 00 3215.90 3215.90.10 00 3215.90.60 00 3215.90.70 00 3215.90.90 3215.90.90 20 3215.90.90 90

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. - Printing ink: - - Black: - - - Ultra-violet curable inks - - - Other - - Other - Other: - - Carbon mass of a kind used to manufacture one-time carbon paper - - Drawing ink and writing ink - - Ink of a kind suitable for use with duplicating machines of heading 84.72 - - Other: - - - Marking ink - - - Other

kg kg kg

25% 25% 25%

Nil Nil Nil

0% 0% 0%

kg kg

5% Nil

Nil Nil

0% 0%

kg kg kg

25% 5% 5%

Nil Nil Nil

0% 0% 0%

345

P.U. (A) 277


Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) 2. 3. Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; Soap and other products of heading 34.01; or Gum, wood or sulphate turpentine or other products of heading 38.05.

The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4.

The expression "perfumery, cosmetic or toilet preparations" in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

RATE OF DUTY Heading (1) 33.01 Subheading (2) Description (3) Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Essential oils of citrus fruit: - - Of orange - - Of lemon - - Other - Essential oils other than those of citrus fruit: - - Of peppermint (Mentha piperita) - - Of other mints - - Other - Resinoids Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3301.12.00 00 3301.13.00 00 3301.19.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3301.24.00 00 3301.25.00 00 3301.29.00 00 3301.30.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

346

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3301.90 3301.90.10 00 3301.90.90 3301.90.90 10 Description (3) Other: - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use - Other: - - Aqueous distillates and aqueous solutions of essential oils suitable for other than medicinal use - - Terpenic by-products of the deterpenation of essential oils - - Concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage of maceration Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

3301.90.90 20 3301.90.90 30

kg

Nil

Nil

0%

33.02

3302.10 3302.10.10 00

3302.10.20 00

3302.10.90 00 3302.90.00 00 33.03 3303.00 00 3303.00.00 30 3303.00.00 90

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries: - - Odoriferous alcoholic preparations of a kind used for the manufacture of alcoholic beverages, in liquid form - - Odoriferous alcoholic preparations of a kind used for the manufacture of alcoholic beverages, in other forms - - Other - Other Perfumes and toilet waters. - Perfumes - Other Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Lip make-up preparations

kg

Nil

Nil

0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

33.04

3304.10.00 00

kg

Nil

Nil

0%

347

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3304.20.00 00 3304.30.00 3304.30.00 10 3304.30.00 20 3304.30.00 90 3304.91.00 00 3304.99 3304.99.20 00 3304.99.30 00 3304.99.90 00 33.05 3305.10 3305.10.10 00 3305.10.90 00 3305.20.00 00 3305.30.00 00 3305.90.00 00 33.06 Description (3) Eye make-up preparations Manicure or pedicure preparations: - Nail polishes and varnishes - Varnish removers - Other Other: - Powders, whether or not compressed - Other: - - Anti-acne creams - - Other face or skin creams and lotions - - Other Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

Preparations for use on the hair. - Shampoos: - - Having anti-fungal properties - - Other - Preparations for permanent waving or straightening - Hair lacquers - Other Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. - Dentifrices: - - Prophylactic pastes or powders - - Other: - - - Other paste or powder - - - Other - Yarn used to clean between the teeth (dental floss) - Other Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. - Pre-shave, shaving or after-shave preparations

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3306.10 3306.10.10 00 3306.10.90 3306.10.90 30 3306.10.90 90 3306.20.00 00 3306.90.00 00 33.07

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3307.10.00 00

kg

Nil

Nil

0%

348

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3307.20.00 00 3307.30.00 00 Description (3) Personal deodorants and antiperspirants Perfumed bath salts and other bath preparations Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: - "Agarbatti" and other odoriferous preparations which operate by burning: - - Scented powders (incense) of a kind used during religious rites - - Other: - - - Prepared incense - - - Scented joss sticks - - - Scented joss paper - - - Other - Other: - - Room perfuming preparations, whether or not having disinfectant properties: - - - Prepared room deodorisers, having disinfectant properties - - - Preparations for perfuming rooms - - Other Other: - Animal toilet preparations - Papers and tissues, impregnated or coated with perfume or cosmetics - Other perfumery or cosmetics, including depilatories - Contact lens or artificial eye solutions - Other: - - Felt and nonwovens, impregnated, coated or covered with perfume or cosmetics - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

3307.41 3307.41.10 00 3307.41.90 3307.41.90 10 3307.41.90 20 3307.41.90 30 3307.41.90 90 3307.49 3307.49.10

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3307.49.10 10 3307.49.10 90 3307.49.90 00 3307.90 3307.90.10 00 3307.90.30 00 3307.90.40 00 3307.90.50 00 3307.90.90 3307.90.90 40

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3307.90.90 90

kg kg

Nil Nil

Nil Nil

0% 0%

349

P.U. (A) 277


Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) 2. Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17); Separate chemically defined compounds; or Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07). For the purposes of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and similar preparations". 3. For the purposes of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 200C and left to stand for one hour at the same temperature: (a) (b) 4. 5. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less. In heading 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27. In heading 34.04 subject to the exclusions provided below, the expression "artificial waxes and prepared waxes" applies only to: (a) (b) (c) Chemically produced organic products of a waxy character, whether or not water-soluble; Products obtained by mixing different waxes; Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to: (a) (b) (c) (d) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character; Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21; Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

350

P.U. (A) 277

RATE OF DUTY Heading (1) 34.01 Subheading (2) Description (3) Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - - For toilet use (including medicated products): - - - Medicated products: - - - - Medicated soap - - - - Other - - - Bath soap - - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent - - - Other: - - - - Of paper, impregnated, coated or covered with soap or detergent - - - - Of felt and nonwovens impregnated, coated or covered with soap or detergent, perfumed: - - - - - Of felt - - - - - Of nonwovens, in packings for retail sale - - - - - Other - - - - Disinfectant soap - - - - Other - - Other: - - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3401.11 3401.11.10 3401.11.10 10 3401.11.10 90 3401.11.20 00 3401.11.30 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3401.11.90 3401.11.90 10

kg

20%

Nil

0%

kg

20%

Nil

0%

3401.11.90 21 3401.11.90 22 3401.11.90 29 3401.11.90 30 3401.11.90 90 3401.19 3401.19.10 00

kg kg kg kg kg

20% Nil 20% Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

351

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3401.19.90 3401.19.90 10 3401.19.90 20 3401.19.90 30 3401.19.90 40 Description (3) Other: - Hard soap - Abrasive soap - Industrial soap - Of paper, impregnated, coated or covered with soap or detergent - - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent, perfumed: - - - - Of felt - - - - Of nonwovens, in packings for retail sale - - - - Other - - - Other Soap in other forms: - Soap chips - Other: - Of a kind used for flotation de-inking of recycled paper - Other Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

3401.19.90 71 3401.19.90 72 3401.19.90 79 3401.19.90 90 3401.20 3401.20.20 00 3401.20.91 00 3401.20.99 00 3401.30.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

34.02

3402.11 3402.11.10 00 3402.11.40 00 3402.11.91 00 3402.11.99 3402.11.99 10 3402.11.99 90

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. - Organic surface-active agents, whether or not put up for retail sale: - - Anionic: - - - Sulphated fatty alcohols - - - Sulphonated alkylbenzene - - - Other: - - - - Wetting agents of a kind used in the manufacture of herbicides - - - - Other: - - - - - Alkyl benzene sulphonic acid - - - - - Other

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

352

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3402.12 3402.12.10 00 3402.12.90 00 3402.13 3402.13 10 00 3402.13 90 00 3402.19 3402.19 10 00 3402.19 90 00 3402.20 3402.20.11 00 3402.20.12 Description (3) Cationic: - Wetting agents used in the manufacture of herbicides - - Other - Non-ionic: - - Hydroxyl-terminated polybutadiene - - Other - Other: - - Of a kind suitable for use in fire-extinguishing preparations - - Other Preparations put up for retail sale: - In liquid form: - - Anionic surface active preparations - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - - - Other - - Other surface active preparations - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

3402.20.12 10

3402.20.12 90 3402.20.13 00 3402.20.19

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3402.20.19 10

3402.20.19 90

kg kg

Nil Nil

Nil Nil

0% 0%

353

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Other: - Anionic surface active preparations - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - - - Other - - Other surface active preparations - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - - - Other Other: - In liquid form: - - Anionic surface active preparations: - - - Wetting agents - - - Other - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3402.20.91 00 3402.20.92

kg

Nil

Nil

0%

3402.20.92 20

3402.20.92 90 3402.20.93 00 3402.20.99

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3402.20.99 10

3402.20.99 90 3402.90

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.11 00 3402.90.12 00 3402.90.13

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.13 20

kg

Nil

Nil

0%

354

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - - Other - Other surface active preparations: - - Wetting agents - - Other - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane (CFC-114) or Chloropentafluoroethane (CFC-115) - - Other Other: - Anionic surface active preparations: - - Wetting agents - - Other Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane (CFC-114) or Chloropentafluoroethane (CFC-115) - Other Other surface active Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3402.90.13 90

kg

Nil

Nil

0%

3402.90.14 00 3402.90.15 00 3402.90.19

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.19 20

3402.90.19 90

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.91 00 3402.90.92 00 3402.90.93

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.93 20

3402.90.93 90

kg kg

Nil Nil

Nil Nil

0% 0%

355

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) preparations: - Wetting agents - Other Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations: - Preparations containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane ( CFC-114) or Chloropentafluoroethane (CFC-115) - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3402.90.94 00 3402.90.95 00 3402.90.99

kg kg

Nil Nil

Nil Nil

0% 0%

3402.90.99 20

3402.90.99 90 34.03

kg kg

Nil Nil

Nil Nil

0% 0%

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. 3403.11 Containing petroleum oils or oils obtained from bituminous minerals: - Preparations for the treatment of textile materials, leather, furskins or other materials: - - In liquid form: - - - Lubricating oil preparations - - - Other - - Other - Other: - - In liquid form: - - - For aircraft engines - - - Other preparations containing silicone oil - - - Other

3403.11.11 00 3403.11.19 00 3403.11.90 00 3403.19 3403.19.11 00 3403.19.12 00 3403.19.19 00

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

356

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3403.19.90 00 3403.91 Description (3) - - Other Other: - Preparations for the treatment of textile materials, leather, furskins or other materials: - - In liquid form: - - - Preparations containing silicone oil - - - Other - - Other - Other: - - In liquid form: - - - For aircraft engines - - - Other preparations containing silicone oil - - - Other - - Other Unit of Quantity (4) kg Import (5) 10% Export (6) Nil ATIGA (7) 0%

3403.91.11 00 3403.91.19 00 3403.91.90 00 3403.99 3403.99.11 00 3403.99.12 00 3403.99.19 00 3403.99.90 00 34.04 3404.20.00 00 3404.90 3404.90.10 00 3404.90.90 3404.90.90 10 3404.90.90 90 34.05

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

kg kg kg kg

10% 10% 10% 10%

Nil Nil Nil Nil

0% 0% 0% 0%

Artificial waxes and prepared waxes. - Of poly (oxyethylene) (polyethylene glycol) - Other: - - Of chemically modified lignite - - Other: - - Sealing wax - - Other Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. - Polishes, creams and similar preparations for footwear or leather - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork - Polishes and similar preparations for coachwork, other than metal polishes - Scouring pastes and powders and other scouring preparations: - - Scouring pastes and powders:

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3405.10.00 00 3405.20.00 00

kg

10%

Nil

0%

3405.30.00 00 3405.40 3405.40.10

kg kg

10% 10%

Nil Nil

0% 0%

357

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3405.40.10 10 3405.40.10 90 3405.40.90 3405.40.90 10 3405.40.90 90 3405.90 3405.90.10 00 3405.90.90 00 34.06 3406.00.00 3406.00.00 11 3406.00.00 19 3406.00.00 90 34.07 3407.00 Description (3) - - For domestic use - - Other - Other: - - For domestic use - - Other Other: - Metal polishes - Other Unit of Quantity (4) kg kg kg kg kg kg Import (5) 8% 8% 8% 8% 10% 10% Export (6) Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0%

Candles, tapers and the like. - Of paraffin wax: - - Joss stick candles for prayer - - Other - Other Modelling pastes, including those put up for children's amusement; preparations known as dental wax or as dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). - Modelling pastes, including those put up for childrens amusement Preparations known as "dental wax" or "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms Other preparation for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

kg kg kg

15% 15% 15%

Nil Nil Nil

0% 0% 0%

3407.00.10 00 3407.00.20 00

kg

10%

Nil

0%

kg

5%

Nil

0%

3407.00.30 00

kg

Nil

Nil

0%

358

P.U. (A) 277


Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 2. Yeasts (heading 21.02); Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; Enzymatic preparations for pre-tanning (heading 32.02); Enzymatic soaking or washing preparations or other products of Chapter 34; Hardened proteins (heading 39.13); or Gelatin products of the printing industry (Chapter 49).

For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

RATE OF DUTY Heading (1) 35.01 3501.10.00 00 3501.90 3501.90.10 00 3501.90.20 00 35.02 Subheading (2) Description (3) Casein, caseinates and other casein derivatives; casein glues. - Casein - Other: - - Caseinates and other casein derivatives - - Casein glues Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. - Egg albumin: - - Dried - - Other - Milk albumin, including concentrates of two or more whey proteins - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

kg kg

Nil 25%

Nil Nil

0% 0%

3502.11.00 00 3502.19.00 00 3502.20.00 00 3502.90.00 00

kg kg kg kg

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

359

P.U. (A) 277


RATE OF DUTY Heading (1) 35.03 Subheading (2) 3503.00 Description (3) Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01. - Glues: - - Fish glues - - Other - Isinglass - Gelatin and gelatin derivatives: - - In powder form with a bloating level of A-250 or B-230 or higher on the Bloom scale - - Other Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. - Dextrins and other modified starches: - - Dextrins; soluble or roasted starches - - Other - Glues Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg - Other: - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3503.00.11 00 3503.00.19 00 3503.00.30 00 3503.00.41 00 3503.00.49 00 35.04 3504.00.00 00

kg kg kg

Nil 25% 5%

Nil Nil Nil

0% 0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg

Nil

Nil

0%

35.05

3505.10 3505.10.10 00 3505.10.90 00 3505.20.00 00 35.06

kg kg kg

Nil Nil 25%

Nil Nil Nil

0% 0% 0%

3506.10.00 00

kg

25%

Nil

0%

3506.91.00 00 3506.99.00 00

kg kg

25% 25%

Nil Nil

0% 0%

360

P.U. (A) 277


RATE OF DUTY Heading (1) 35.07 3507.10.00 00 3507.90.00 00 Subheading (2) Description (3) Enzymes; prepared enzymes not elsewhere specified or included. - Rennet and concentrates thereof - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

361

P.U. (A) 277


Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Chapter Notes. 1. 2. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. The expression "articles of combustible materials" in heading 36.06 applies only to: (a) Metaldehyde, hexamethylenetetramine and similar substances, put up fuels, in solid or semi-solid form; (b) (c) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and Resin torches, firelighters and the like. in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared

RATE OF DUTY Heading (1) 36.01 36.02 Subheading (2) 3601.00.00 00 3602.00.00 00 Description (3) Propellent powders. Prepared explosives, propellent powders. other than kg 25% Nil 0% Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

36.03

3603.00 3603.00.10 00 3603.00.20 00 3603.00.90 00

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. - Semi-fuses; elemented caps; signal tubes - Safety fuses or detonating fuses - Other Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. - Fireworks - Other: - - Miniature pyrotechnic munitions and percussion caps for toys - - Signalling flares or rockets - - Other Matches, other than pyrotechnic articles of heading 36.04.

kg kg kg

Nil 5% Nil

Nil Nil Nil

0% 0% 0%

36.04 3604.10.00 00 3604.90 3604.90.20 00 3604.90.30 00 3604.90.90 00 36.05 3605.00.00 00

kg

50%

Nil

0%

kg kg kg

50% 5% 50%

Nil Nil Nil

0% 0% 0%

kg

5%

Nil

0%

362

P.U. (A) 277


RATE OF DUTY Heading (1) 36.06 Subheading (2) Description (3) Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 - Other: - - Solid or semi-solid fuels, solidified alcohol and similar prepared fuels - - Lighter flints - - Other ferro-cerium and other pyrophoric alloys in all forms - - Resin torches, firelighters and the like - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3606.10.00 00

kg

30%

Nil

0%

3606.90 3606.90.10 00 3606.90.20 00 3606.90.30 00 3606.90.40 00 3606.90.90 00

kg kg kg kg kg

50% Nil 5% 5% 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

363

P.U. (A) 277


Chapter 37 Photographic or cinematographic goods Chapter Notes. 1. 2. This Chapter does not cover waste or scrap. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

RATE OF DUTY Heading (1) 37.01 Subheading (2) Description (3) Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. - For X-ray - Instant print film: - - Of paper and paperboard - - Of textiles - - Other - Other plates and film, with any side exceeding 255 mm: - - Of a kind suitable for use in the printing industry - - Other - Other: - - For colour photography (polychrome): - - - Of a kind suitable for use in the printing industry - - - Other - - Other: - - - Of a kind suitable for use in the printing industry - - - Other Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. - For X-ray - Other film, without perforations, of a width not exceeding 105 mm: - - For colour photography (polychrome) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3701.10.00 00 3701.20.00 3701.20.00 10 3701.20.00 20 3701.20.00 90 3701.30.00 3701.30.00 10 3701.30.00 90 3701.91 3701.91.10 00 3701.91.90 00 3701.99 3701.99.10 00 3701.99.90 00 37.02

m2 kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m2 m2

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

m2 m2

Nil Nil

Nil Nil

0% 0%

3702.10.00 00

m2

Nil

Nil

0%

3702.31.00 00

Nil

Nil

0%

364

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3702.32.00 00 3702.39.00 00 Description (3) Other, with silver halide emulsion - Other Other film, without perforations, of a width exceeding 105 mm: - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography - Of a width exceeding 610 mm and of a length not exceeding 200 m - Of a width exceeding 105 mm but not exceeding 610 mm Other film, for colour photography (polychrome): - Of a width not exceeding 16 mm: - - Of a kind suitable for use in cinematography - - Other - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: - - Of a kind suitable for use in medical, surgical, dental or veterinary sciences or in the printing industry - - Other: - - - Of a kind suitable for use in cinematography - - - Other - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m: - - Of a kind suitable for use in cinematography - - Of a kind suitable for use in medical, surgical, dental or veterinary sciences or in the printing industry - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m2 m2

Nil Nil

Nil Nil

0% 0%

3702.41.00 00

3702.42.00 00

m2

Nil

Nil

0%

3702.43.00 00 3702.44.00 00

m2 m2 m2

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3702.52 3702.52.20 00 3702.52.90 00 3702.53.00 00

m m

Nil Nil

Nil Nil

0% 0%

3702.54

Nil

Nil

0%

3702.54.40 00

Nil

Nil

0%

3702.54.90 3702.54.90 10 3702.54.90 90 3702.55 3702.55.20 00 3702.55.50 00

m m

Nil Nil

Nil Nil

0% 0%

Nil

Nil

0%

3702.55.90 00

m m

Nil Nil

Nil Nil

0% 0%

365

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3702.56 3702.56.20 00 3702.56.90 00 3702.96 3702.96.10 00 3702.96.90 00 3702.97 3702.97.10 00 3702.97.90 00 3702.98 3702.98.10 00 3702.98.30 00 3702.98.90 00 37.03 3703.10 3703.10.10 3703.10.10 10 3703.10.10 20 3703.10.90 3703.10.90 10 3703.10.90 20 3703.20.00 3703.20.00 10 3703.20.00 20 3703.90.00 3703.90.00 10 3703.90.00 20 37.04 3704.00.10 00 3704.00.90 00 Description (3) Of a width exceeding 35 mm: - Of a kind suitable for use in cinematography - - Other Other: - Of a width not exceeding 35 mm and of a length not exceeding 30m: - - Of a kind suitable for use in cinematography - - Other - Of a width not exceeding 35 mm and of a length exceeding 30m: - - Of a kind suitable for use in cinematography - - Other - Of a width exceeding 35 mm: - - Of a kind suitable for use in cinematography - - Other, of a length of 120 m or more - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m m

Nil Nil

Nil Nil

0% 0%

m m

Nil Nil

Nil Nil

0% 0%

m m

Nil Nil

Nil Nil

0% 0%

m m m

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Photographic paper, paperboard and textiles, sensitised, unexposed. - In rolls of a width exceeding 610 mm: - - Of a width not exceeding 1,000 mm: - - - Of paper and paperboard - - - Of textiles - - Other: - - - Of paper and paperboard - - - Of textiles - Other, for colour photography (polychrome): - - Of paper and paperboard - - Of textiles - Other: - - Of paper and paperboard - - Of textiles Photographic plates, film, paper, paperboard and textiles, exposed but not developed. - X-ray plates or film - Other

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

366

P.U. (A) 277


RATE OF DUTY Heading (1) 37.05 3705.10.00 00 3705.90 3705.90.10 00 3705.90.20 00 3705.90.90 00 37.06 Subheading (2) Description (3) Photographic plates, and film, exposed and developed, other than cinematographic film. - For offset reproduction - Other: - - X-ray - - Microfilm - - Other Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. - Of a width of 35 mm or more: - - Newsreels, travelogues, technical and scientific films - - Other documentary films - - Other, consisting only of sound track - - Other - Other: - - Newsreels, travelogues, technical and scientific films - - Other documentary films - - Other, consisting only of sound track - - Other Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. - Sensitising emulsions - Other: - - Flashlight materials - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3706.10 3706.10.10 00 3706.10.30 00 3706.10.40 00 3706.10.90 00 3706.90 3706.90.10 00 3706.90.30 00 3706.90.40 00 3706.90.90 00 37.07

m m m m

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m m m m

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3707.10.00 00 3707.90 3707.90.10 00 3707.90.90 00

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

367

P.U. (A) 277

Chapter 38 Miscellaneous chemical products Chapter Notes. 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (1) (2) (3) (4) (5) (b) (c) (d) (e) Artificial graphite (heading 38.01); Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08; Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13); Certified reference materials specified in Note 2 below; Products specified in Note 3 (a) or 3 (c) below;

Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06); Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20); Medicaments (heading 30.03 or 30.04); or Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2.

(A)

For the purpose of heading 38.22, the expression "certified reference material" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B) 3.

With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature: (a) (b) (c) (d) (e) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; Fusel oil; Dippel's oil; Ink removers put up in packings for retail sale; Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and Ceramic firing testers, fusible (for example, Seger cones).

368

P.U. (A) 277


4. Throughout the Nomenclature, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term "municipal waste", however, does not cover: (a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature; (b) (c) (d) 5. Industrial waste; Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or Clinical waste, as defined in Note 6 (a) below.

For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6.

For the purposes of heading 38.25, the expression "other wastes" applies to: (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); (b) (c) (d) Waste organic solvents; Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and Other wastes from chemical or allied industries.

The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10). 7. For the purposes of heading 38.26, the term "biodesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. Subheading Notes. 1. Subheading 3808.50 covers only goods of heading 38.08, containing one or more of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2, 2-bis(pchlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methylparathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.

369

P.U. (A) 277


Subheading 3808.50 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO). 2. For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

RATE OF DUTY Heading (1) 38.01 Subheading (2) Description (3) Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures. - Artificial graphite - Colloidal or semi-colloidal graphite - Carbonaceous pastes for electrodes and similar pastes for furnace linings - Other: - - Graphite in paste form - - Other Activated carbon; activated natural mineral products; animal black, including spent animal black. - Activated carbon - Other: - - Activated bauxite - - Activated clays or activated earths - - Other Tall oil, whether or not refined. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. - Concentrated sulphite lye - Other Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constituent. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3801.10.00 00 3801.20.00 00 3801.30.00 00 3801.90.00 3801.90.00 10 3801.90.00 90 38.02 3802.10.00 00 3802.90 3802.90.10 00 3802.90.20 00 3802.90.90 00 38.03 38.04 3803.00.00 00 3804.00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg kg

5% Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3804.00.10 00 3804.00.90 00 38.05

kg kg

Nil Nil

Nil Nil

0% 0%

370

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3805.10.00 00 3805.90.00 3805.90.00 10 3805.90.00 90 38.06 3806.10.00 00 3806.20.00 00 3806.30 3806.30.10 00 3806.30.90 00 3806.90 3806.90.10 00 3806.90.90 00 38.07 3807.00.00 Description (3) Gum, wood or sulphate turpentine oils Other: - Crude dipentene; sulphite turpentine - Other Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

kg kg

Nil Nil

Nil Nil

0% 0%

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. - Rosin and resin acids - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts - Ester gums: - - In blocks - - Other - Other: - - Run gums in blocks - - Other Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. - Wood naphtha - Other: - - Composite solvents and thinners of wood tar oils - - Other Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). - Goods specified in Subheading Note 1 to this Chapter: - - Insecticides: - - - In liquid form - - - Other: - - - - Having a deodorising function - - - - Other - - Fungicides: - - - In aerosol containers

kg

Nil

Nil

0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3807.00.00 10 3807.00.00 91 3807.00.00 99 38.08

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

3808.50 3808.50.10 3808.50.10 10 3808.50.10 91 3808.50.10 99 3808.50.21 00

kg kg kg kg

Nil 10% Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

371

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3808.50.29 00 Other Description (3) Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

3808.50.31 00 3808.50.39 00 3808.50.40 00 3808.50.50 00 3808.50.60 00 3808.50.91 00

3808.50.99 00 3808.91

3808.91.11 00 3808.91.19 00 3808.91.20 00 3808.91.30 00

3808.91.91 00 3808.91.92 00 3808.91.93 00 3808.91.99 3808.91.99 10 3808.91.99 90 3808.92 3808.92.11 00 3808.92.19 00 3808.92.90 00 3808.93

3808.93.11 00 3808.93.19 00

Herbicides: - In aerosol containers - Other Anti-sprouting products Plant-growth regulators Disinfectants Other: - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides - - Other Other: - Insecticides: - - Intermediate preparations for the manufacture of insecticides: - - - Containing 2-(1-Methylpropyl) phenol methylcarbamate) - - - Other - - In the form of mosquito coils - - In the form of mosquito mats - - Other: - - - In aerosol containers: - - - - Having a deodorising function - - - - Other - - - Other: - - - - Having a deodorising function - - - - Other: - - - - - In liquid form - - - - - Other - Fungicides: - - In aerosol containers: - - - With a validamycin content not exceeding 3% by net weight - - - Other - - Other - Herbicides, anti-sprouting products and plant-growth regulators: - - Herbicides: - - - In aerosol containers - - - Other

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

20% Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil 10% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

5% 5%

Nil Nil

0% 0%

kg kg kg

10% Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

372

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3808.93.20 00 3808.93.30 00 3808.94 3808.94.10 00 3808.94.20 00 3808.94.90 00 3808.99 3808.99.10 00 3808.99.90 00 38.09 Description (3) - Anti-sprouting products - Plants-growth regulators Disinfectants: - Containing mixtures of coal tar acid and alkalis - Other, in aerosol containers - Other Other: - Wood preservatives, containing insecticides or fungicides - Other Unit of Quantity (4) kg kg Import (5) Nil Nil Export (6) Nil Nil ATIGA (7) 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

20% Nil

Nil Nil

0% 0%

3809.10.00 00 3809.91 3809.91.10 00 3809.91.90 00 3809.92.00 00 3809.93.00 00 38.10

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. - With a basis of amylaceous substances - Other: - - Of a kind used in the textile or like industries: - - - Softening agents - - - Other - - Of a kind used in the paper or like industries - - Of a kind used in the leather or like industries Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials - Other Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3810.10.00 00

3810.90.00 00 38.11

kg kg

Nil Nil

Nil Nil

0% 0%

373

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) Description (3) Anti-knock preparations: - Based on lead compounds - Other Additives for lubricating oils: - Containing petroleum oils or oils obtained from bituminous minerals: - - Put up for retail sale - - Other - Other Other : - Rust preventatives or corrosion inhibitors - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3811.11.00 00 3811.19.00 00 3811.21 3811.21.10 00 3811.21.90 00 3811.29.00 00 3811.90 3811.90.10 00 3811.90.90 00 38.12

kg kg

5% 5%

Nil Nil

0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

3812.10.00 00 3812.20.00 00 3812.30.00 00

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics. - Prepared rubber accelerators - Compound plasticisers for rubber or plastics - Anti-oxidising preparations and other compound stabilisers for rubber or plastics Preparations and charges for fireextinguishers; charged fire-extinguishing grenades. - Containing bromochlorodifluoromethane (Halon 1211), bromotrifluoromethane (Halon 1301) or dibromotetrafluoroethane (Halon 2402) - Other Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. - Paint removers - Thinners - Organic composite solvents containing Trichlorofluoromethane (CFC-11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC-113), Dichlorotetrafluoroethane (CFC-114) or Monochloropentafluoroethane (CFC115) - Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

38.13

3813.00.00 3813.00.00 10

3813.00.00 90 38.14 3814.00.00 3814.00.00 10 3814.00.00 20 3814.00.00 30

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

15% 15%

Nil Nil

0% 0%

3814.00.00 90

kg kg

15% 15%

Nil Nil

0% 0%

374

P.U. (A) 277


RATE OF DUTY Heading (1) 38.15 Subheading (2) Description (3) Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. - Supported catalysts: - - With nickel or nickel compounds as the active substance - - With precious metal or precious metal compounds as the active substance - - Other - Other Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01. - Refractory cements - Other Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. Anti-freezing preparations and prepared de-icing fluids. Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells. - Prepared culture media for the development of micro-organisms - Other Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3815.11.00 00 3815.12.00 00 3815.19.00 00 3815.90.00 00 38.16 3816.00 3816.00.10 00 3816.00.90 00 38.17 3817.00.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

38.18

3818.00.00 00

kg

Nil

Nil

0%

38.19

3819.00.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

38.20 38.21

3820.00.00 00 3821.00

3821.00.10 00 3821.00.90 00 38.22 3822.00

kg kg

Nil Nil

Nil Nil

0% 0%

375

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3822.00.10 00 3822.00.20 00 3822.00.30 00 3822.00.90 00 38.23 Description (3) Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic or laboratory reagents Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated with diagnostic or laboratory reagents Sterilisation indicator strips and tapes Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3823.11.00 00 3823.12.00 00 3823.13.00 00 3823.19 3823.19.10 3823.19.10 10 3823.19.10 90 3823.19.90 3823.19.90 10 3823.19.90 90 3823.70 3823.70.10 00 3823.70.90 00 38.24

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. - Industrial monocarboxylic fatty acids; acid oils from refining: - - Stearic acid - - Oleic acid - - Tall oil fatty acids - - Other: - - - Acid oils from refining: - - - - Palm acid oil - - - - Other - - - Other: - - - - Palm fatty acid distillates - - - - Other - Industrial fatty alcohols: - - In the form of wax - - Other Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. - Prepared binders for foundry moulds or cores: - - Based on natural resinous products - - Other - Non-agglomerated metal carbides mixed together or with metallic binders - Prepared additives for cements, mortars or concretes - Non-refractory mortars and concretes - Sorbitol other than that of subheading 2905.44

tonne kg tonne

5% 5% 5%

Nil Nil Nil

0% 0% 0%

tonne tonne tonne tonne kg kg

5% 5% 5% 5% Nil 5%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

3824.10.00 3824.10.00 10 3824.10.00 90 3824.30.00 00 3824.40.00 00 3824.50.00 00 3824.60.00 00

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

376

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3824.71 Description (3) Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs): - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals - - Other - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes - Containing hydrobromofluorocarbons (HBFCs) - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): - - Transformer and circuit breaker oils, containing by weight less than 70% or of petroleum oils or of oils obtained from bituminous minerals - - Other - Containing carbon tetrachloride - Containing 1,1,1-trichloroethane (methyl chloroform) - Containing bromomethane (methyl bromide) or bromochloromethane - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) - Other Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate: - Containing oxirane (ethylene oxide) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3824.71.10 00

3824.71.90 00 3824.72.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

3824.73.00 00 3824.74

3824.74.10 00

3824.74.90 00 3824.75.00 00 3824.76.00 00 3824.77.00 00 3824.78.00 00

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3824.79.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

3824.81.00 00

kg

Nil

Nil

0%

377

P.U. (A) 277


RATE OF DUTY Heading (1) Subheading (2) 3824.82.00 00 Description (3) Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) - Containing tris(2,3-dibromopropyl) phosphate Other: Ink removers, stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing) Composite inorganic solvents Acetone oil Chemical preparations containing monosodium glutamate (MSG) Other chemical preparations , of a kind used in the manufacture of foodstuff Other: - Naphthenic acids, their water insoluble salts and their esters - Other: - - Products and preparations containing Trichlorofluoromethane (CFC11), Dichlorodifluoromethane (CFC-12), Trichlorotrifluoroethane (CFC113), Dichlorotetrafluoroethane (CFC-114), Monochloropentafluoroethane (CFC-115), Bromochlorodifluoromethane (Halon 1211), Bromotrifluoromethane (Halon 1301) or Dibromotetrafluoroethane (Halon 2402) - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

3824.83.00 00 3824.90 3824.90.10 00

kg

Nil

Nil

0%

3824.90.30 00

3824.90.40 00 3824.90.50 00 3824.90.60 00 3824.90.70 00

kg kg kg kg kg

Nil 15% 15% 30% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3824.90.91 00

kg

Nil

Nil

0%

3824.90.99 10

3824.90.99 90

kg kg

Nil Nil

Nil Nil

0% 0%

378

P.U. (A) 277


RATE OF DUTY Heading (1) 38.25 Subheading (2) Description (3) Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. - Municipal waste - Sewage sludge - Clinical waste: - - Syringes, needles, cannulae and the like - - Other - Waste organic solvents: - - Halogenated - - Other - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and antifreeze fluids - Other wastes from chemical or allied industries: - - Mainly containing organic constituents - - Other - Other Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. - Coconut methyl ester (CME) - Other: - - Palm methyl ester - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3825.10.00 00 3825.20.00 00 3825.30 3825.30.10 00 3825.30.90 00 3825.41.00 00 3825.49.00 00 3825.50.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

3825.61.00 00 3825.69.00 00 3825.90.00 00 38.26 3826.00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3826.00.10 00 3826.00.90 3826.00.90 10 3826.00.90 90

kg tonne kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

379

P.U. (A) 277


SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Notes. 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) (b) (c) 2. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; presented together; and identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Chapter 39 Plastics and articles thereof Chapter Notes. 1. Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover: (a) (b) (c) (d) (e) Lubricating preparations of heading 27.10 or 34.03; Waxes of heading 27.12 or 34.04; Separate chemically defined organic compounds (Chapter 29); Heparin or its salts (heading 30.01); Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12; (f) (g) (h) Organic surface-active agents or preparations of heading 34.02; Run gums or ester gums (heading 38.06); Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

380

P.U. (A) 277


(ij) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) (w) (x) (y) (z) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19); Diagnostic or laboratory reagents on a backing of plastics (heading 38.22); Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02; Plaits, wickerwork or other articles of Chapter 46; Wall coverings of heading 48.14; Goods of Section XI (textiles and textile articles); Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); Imitation jewellery of heading 71.71; Articles of Section XVI (machines and mechanical or electrical appliances); Parts of aircraft or vehicles of Section XVII; Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); Articles of Chapter 91 (for example, clock or watch cases); Articles of Chapter 92 (for example, musical instruments or parts thereof); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); or Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) (b) (c) (d) (e) 4. Liquid synthetic polyolefins of which less than 60% by volume distils at 300 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02); Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); Other synthetic polymers with an average of at least 5 monomer units; Silicones (heading 39.10); Resols (heading 39.09) and other prepolymers.

The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including copolycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

381

P.U. (A) 277


If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms: (a) (b) 7. 8. Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. Heading 39.15 does not apply to waste, parings, and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). For the purposes of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: (a) (b) (c) (d) (e) (f) (g) (h) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l; Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; Gutters and fittings therefor; Doors, windows and their frames and thresholds for doors; Balconies, balustrades, fencing, gates and similar barriers; Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

382

P.U. (A) 277


(ij) Fittings and mountings intended for permanent installation, in or on doors,windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switchplates and other protective plates. Subheading Notes. 1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) Where there is a subheading named "Other" in the same series: (1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content. (2) The copolymers named in subheadings 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading. (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. (b) Where there is no subheading named "Other" in the same series: (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2. For the purposes of subheading 3920.43, the term "plasticisers" includes secondary plasticisers.

National Note. 1. For the purposes of subheading 3921.90 the expression textile laminated means any plate, sheet or strip of cellular plastics laminated one side with textile fabric provided the fabric is not completely embedded into the plastics.

383

P.U. (A) 277

RATE OF DUTY Heading (1) Subheading (2) I.39.01 3901.10 Description (3) PRIMARY FORMS Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

3901.10.12 00 3901.10.19 00 3901.10.92 00 3901.10.99 00 3901.20.00 00 3901.30.00 00 3901.90 3901.90.40 00 3901.90.90 00 39.02 3902.10 3902.10.30 00 3902.10.90 3902.10.90 10 3902.10.90 90 3902.20.00 00 3902.30 3902.30.30 00 3902.30.90 00 3902.90 3902.90.10 00

Polymers of ethylene, in primary forms. Polyethylene having a specific gravity of less than 0.94: - In the form of liquids or pastes: - - Linear Low-Density Polyethylene (LLDPE) - - Other - Other: - - Linear Low-Density Polyethylene (LLDPE) - - Other Polyethylene having a specific gravity of 0.94 or more Ethylene-vinyl acetate copolymers Other: - In dispersion - Other Polymers of propylene or of other olefins, in primary forms. Polypropylene: - In dispersion - Other: - - Resins - - Other Polyisobutylene Propylene copolymers: - In the form of liquids or pastes - Other Other: - Chlorinated polypropylene of a kind suitable for use in printing ink formulation - Other: - - In dispersion - - Other Polymers of styrene, forms. Polystyrene: - Expansible: - - Granules - - Other in primary

kg kg

15% 15%

Nil Nil

0% 0%

kg kg kg kg kg kg

15% 15% 15% Nil 2% Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg

Nil 15% Nil Nil 15% 15%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

3902.90.90 10 3902.90.90 90 39.03

3903.11.10 00 3903.11.90 00

kg kg

Nil Nil

Nil Nil

0% 0%

384

P.U. (A) 277


3903.19 3903.19.10 00 3903.19.21 00 3903.19.29 00 3903.19.91 00 3903.19.99 00 3903.20 3903.20.40 00 3903.20.50 00 3903.20.90 00 3903.30 3903.30.40 00 3903.30.50 00 3903.30.60 00 3903.30.90 00 3903.90 3903.90.30 00 3903.90.91 00 3903.90.99 00 39.04 3904.10 3904.10.10 00 3904.10.91 00 3904.10.92 00 3904.10.99 00 3904.21 3904.21.10 00 3904.21.20 00 3904.21.90 00 3904.22 3904.22.10 00 3904.22.20 00 3904.22.30 00 3904.22.90 00 3904.30 3904.30.10 00 3904.30.20 00 Other: - In dispersion - Granules: - - High impact polystyrene (HIPS) - - - Other - - Other: - - - High impact polystyrene (HIPS) - - - Other Styrene-acrylonitrile (SAN) copolymers: - In aqueous dispersion - In non-aqueous dispersion - Other Acrylonitrile-butadiene-styrene (ABS) copolymers: - In aqueous dispersion - In non-aqueous dispersion - Granules - Other Other: - In dispersion - Other: - - High impact polystyrene (HIPS) - - Other

kg

Nil

Nil

0%

kg kg

10% Nil

Nil Nil

0% 0%

kg kg

10% Nil

Nil Nil

0% 0%

kg kg kg

10% 10% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

10% 10% Nil Nil 10%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

Polymers of vinyl chloride or of other halogenated olefins, in primary forms. Poly(vinyl chloride), not mixed with any other substances: - Homopolymers, suspension type - Other: - - Granules - - Powder - - Other Other poly(vinyl chloride): - Non-plasticised: - - Granules - - Powder - - Other - Plasticised: - - In dispersion - - Granules - - Powder - - Other Vinyl chloride-vinyl acetate copolymers: - Granules - Powder

kg kg kg kg

10% 10% 10% 10%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg kg kg kg

10% 10% 10% Nil 10% 10% 10%

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

385

P.U. (A) 277


3904.30.90 3904.30.90 10 3904.30.90 90 3904.40 3904.40.10 00 3904.40.20 00 3904.40.90 3904.40.90 10 3904.40.90 90 3904.50 3904.50.40 00 3904.50.50 00 3904.50.60 00 3904.50.90 00 3904.61 3904.61.10 00 3904.61.20 00 3904.61.90 00 3904.69 3904.69.30 00 3904.69.40 00 3904.69.50 00 3904.69.90 00 3904.90 3904.90.30 00 3904.90.40 00 3904.90.50 00 3904.90.90 00 39.05 - Other: - - In dispersion - - Other Other vinyl chloride copolymers: - Granules - Powder - Other: - - In dispersion - - Other Vinylidene chloride polymers: - In dispersion - Granules - Powder - Other Fluoro-polymers: - Polytetrafluoroethylene: - - Granules - - Powder - - Other - Other: - - In dispersion - - Granules - - Powder - - Other Other: - In dispersion - Granules - Powder - Other

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil 10% Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

3905.12.00 00 3905.19 3905.19.10 00 3905.19.90 00 3905.21.00 00 3905.29.00 00 3905.30 3905.30.10 00 3905.30.90 00 3905.91

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. Poly(vinyl acetate): - In aqueous dispersion - Other: - - In the form of liquids or pastes - - Other Vinyl acetate copolymers: - In aqueous dispersion - Other Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups: - In dispersion - Other Other: - Copolymers:

kg

10%

Nil

0%

kg kg kg kg

Nil Nil 10% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

10% Nil

Nil Nil

0% 0%

386

P.U. (A) 277


3905.91.10 00 3905.91.90 00 3905.99 3905.99.10 00 3905.99.20 00 3905.99.90 00 39.06 3906.10 3906.10.10 00 3906.10.90 00 3906.90 3906.90.20 00 3906.90.92 00 3906.90.99 00 39.07 - In dispersion - Other Other: - In aqueous dispersion - In non-aqueous dispersion - Other kg kg kg kg kg 10% Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0%

Acrylic polymers in primary forms. Poly(methyl methacrylate): - In dispersion - Other Other: - In dispersion - Other: - - Sodium polyacrylate - - Other Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Polyacetals Other polyethers: - Polytetramethylene ether glycol - Other Epoxide resins: - Of a kind used for coating, in powder form - In the form of liquids or pastes - Other Polycarbonates Alkyd resins: - In the form of liquids or pastes - Other Poly(ethylene terephthalate): - In dispersion - Granules - Other Poly(lactic acid) Other polyesters: - Unsaturated: - - In chip form - - In the form of liquids or pastes - - Other - Other: - - Of a kind used for coating, in powder form - - Other

kg kg kg kg kg

10% Nil 10% Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3907.10.00 00 3907.20 3907.20.10 00 3907.20.20 00 3907.30 3907.30.20 00 3907.30.30 00 3907.30.90 00 3907.40.00 00 3907.50 3907.50.10 00 3907.50.90 00 3907.60 3907.60.10 00 3907.60.20 00 3907.60.90 00 3907.70.00 00 3907.91 3907.91.20 00 3907.91.30 00 3907.91.90 00 3907.99 3907.99.40 00 3907.99.90 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil 10% 10% 15% 15% 15% 5%

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg

Nil 10% 10%

Nil Nil Nil

0% 0% 0%

kg kg

10% 10%

Nil Nil

0% 0%

387

P.U. (A) 277

39.08 3908.10 3908.10.10 00 3908.10.90 00 3908.90.00 00 39.09 3909.10 3909.10.10 00 3909.10.90 00 3909.20 3909.20.10 00 3909.20.90 00 3909.30 3909.30.10 3909.30.10 10 3909.30.10 90 3909.30.91 00 3909.30.99 00 3909.40 3909.40.10 00 3909.40.90 3909.40.90 11 3909.40.90 12 3909.40.90 90 3909.50.00 00 39.10 3910.00 3910.00.20 00 3910.00.90 00

Polyamides in primary forms. Polyamide -6, -11, -12, -6, 6, -6, 9, -6, 10, or -6, 12: - Polyamide -6 - Other Other Amino-resins, phenolic resins and polyurethanes, in primary forms. Urea resins; thiourea resins: - Moulding compounds - Other Melamine resins: - Moulding compounds - Other Other amino-resins: - Moulding compounds: - - Glyoxal monourein resin - - Other - Other: - - Glyoxal monourein resin - - Other Phenolic resins: - Moulding compounds other than phenol formaldehyde - Other: - - Phenol formaldehyde: - - - In solid form - - - In liquid form - - Other Polyurethanes Silicones in primary forms In dispersion or in solutions Other Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes Other Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

10% Nil 10% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

39.11

3911.10.00 00 3911.90.00 00 39.12

kg kg

Nil Nil

Nil Nil

0% 0%

388

P.U. (A) 277


Cellulose acetates: - Non-plasticised - Plasticised Cellulose nitrates (including collodions): - Non-plasticised: - - Water-based semi-finished nitrocellulose - - Other - Plasticised Cellulose ethers: - Carboxymethylcellulose and its salts - Other Other: - Granules - Other

3912.11.00 00 3912.12.00 00 3912.20

kg kg

Nil Nil

Nil Nil

0% 0%

3912.20.11 00 3912.20.19 00 3912.20.20 00 3912.31.00 00 3912.39.00 00 3912.90 3912.90.20 00 3912.90.90 00 39.13

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3913.10.00 00 3913.90 3913.90.10 00 3913.90.20 00 3913.90.30 00 3913.90.90 00 39.14 3914.00.00 00

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. Alginic acid, its salts and esters Other: - Hardened proteins - Chemical derivatives of natural rubber - Starch-based polymers - Other Ion exchangers based on polymers of headings 39.01 to 39.13, in primary forms. II.WASTE, PARINGS AND SCRAP; SEMIMANUFACTURES; ARTICLES

kg kg kg kg kg

Nil 5% 10% 20% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

Nil

Nil

0%

39.15 3915.10 3915.10.10 00 3915.10.90 00 3915.20 3915.20.10 00 3915.20.90 00 3915.30 3915.30.10 00 3915.30.90 00 3915.90.00

Waste, parings and scrap, of plastics. Of polymers of ethylene: - Of non-rigid cellular products - Other Of polymers of styrene: - Of non-rigid cellular products - Other Of polymers of vinyl chloride: - Of non-rigid cellular products - Other Of other plastics:

kg kg kg kg kg kg

30% 25% 30% 25% 30% 25%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

389

P.U. (A) 277


3915.90.00 11 3915.90.00 19 Of addition polymerisation products: - Of non-rigid cellular products - Other Of condensation or rearrangement polymerisation products: - Of non-rigid cellular products - Other: - - Of phenolic resins - - Of amino-resins - - Other Of regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose Of hardened proteins Of chemical derivatives of natural rubber Other

kg kg

30% 25%

Nil Nil

0% 0%

3915.90.00 21 3915.90.00 22 3915.90.00 23 3915.90.00 29 3915.90.00 30

kg kg kg kg

30% 5% 5% 25%

Nil Nil Nil Nil

0% 0% 0% 0%

3915.90.00 40 3915.90.00 50 3915.90.00 90 39.16

kg kg kg kg

25% 5% 5% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3916.10 3916.10.10 00 3916.10.20 00 3916.20 3916.20.10 00 3916.20.20 00 3916.90 3916.90.41 00 3916.90.49 00 3916.90.50 00 3916.90.60 00 3916.90.91 3916.90.91 10

3916.90.91 21 3916.90.91 22 3916.90.91 29 3916.90.91 30

Monofilament of which any crosssectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. Of polymers of ethylene: - Monofilament - Rods, sticks and profile shapes Of polymers of vinyl chloride: - Monofilament - Rods, sticks and profile shapes Of other plastics: - Of hardened proteins: - - Monofilament - - Other - Of vulcanised fibre - Of chemical derivatives of natural rubber - Other: - - Monofilament: - - - Of other addition polymerisation products - - - Of condensation or rearrangement polymerisation: - - - - Of phenolic resins - - - - Of amino-resins - - - - Other - - - Of regenerated cellulose, cellulose nitrate, cellulose acetate and other cellulose esters, cellulose

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

5% 5% 20% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg

20%

Nil

0%

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

390

P.U. (A) 277


ethers and other chemical derivatives of cellulose, plasticised - Other Other: - Of other addition polymerisation products - Of condensation or rearrangement polymerisation: - - Of phenolic resins - - Of amino-resins - - Other - Of regenerated cellulose, cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised - Other

3916.90.91 90 3916.90.99 3916.90.99 10

kg

Nil

Nil

0%

kg

20%

Nil

0%

3916.90.99 21 3916.90.99 22 3916.90.99 29 3916.90.99 30

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

3916.90.99 90 39.17 3917.10 3917.10.10 00 3917.10.90 00 3917.21.00 00 3917.22.00 00 3917.23.00 00 3917.29.00 3917.29.00 70

kg kg

20% Nil

Nil Nil

0% 0%

3917.29.00 91

3917.29.00 92 3917.29.00 93 3917.29.00 94 3917.29.00 95

3917.29.00 96 3917.29.00 97 3917.29.00 98

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. Artificial guts (sausage casings) of hardened protein or of cellulosic materials: - Of hardened proteins - Other Tubes, pipes and hoses, rigid: - Of polymers of ethylene - Of polymers of propylene - Of polymers of vinyl chloride - Of other plastics: - - Further worked than merely surface worked - - Other: - - - Of other addition polymerisation products - - - Of condensation or rearrangement polymerisation products: - - - - Of phenolic resins - - - - Of amino resins - - - - Other - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised - - - Of vulcanised fibre - - - Of hardened proteins - - - Of chemical derivatives of natural rubber

kg kg kg kg kg

Nil 20% 20% 20% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

20%

Nil

0%

kg

20%

Nil

0%

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg kg

20% 20% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

391

P.U. (A) 277


3917.29.00 99 3917.31.00 3917.31.00 60 3917.31.00 92 3917.31.00 93 3917.31.00 94 3917.31.00 95 - - - Other Other tubes, pipes and hoses: - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa: - - Further worked than merely surface worked - - Other: - - - Of other addition polymerisation products - - - Of condensation or rearrangement polymerisation products: - - - - Of phenolic resins - - - - Of amino resins - - - - Other - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised - - - Of vulcanised fibre - - - Of chemical derivatives of natural rubber - - - Other - Other, not reinforced or otherwise combined with other materials, without fittings: - - Sausage or ham casings: - - - Other than further worked than merely surface worked - - - - Of other addition polymerisation products - - - - Of condensation or rearrangement polymerisation products: - - - - - Of phenolic resins - - - - - Of amino resins - - - - - Other - - Other : - - - Further worked than merely surface worked - - - Other: - - - - Of other addition polymerisation products - - - - Of condensation or rearrangement polymerisation products: - - - - - Of phenolic resins - - - - - Of amino resins - - - - - Other kg Nil Nil 0%

kg

20%

Nil

0%

3917.31.00 91

kg

20%

Nil

0%

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

3917.31.00 96 3917.31.00 97 3917.31.00 99 3917.32 3917.32.10

kg kg kg kg

20% 20% 5% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3917.32.10 10

kg

20%

Nil

0%

3917.32.10 21 3917.32.10 22 3917.32.10 29 3917.32.90 3917.32.90 60

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

3917.32.90 91

kg

20%

Nil

0%

3917.32.90 92 3917.32.90 93 3917.32.90 94

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

392

P.U. (A) 277

3917.32.90 95

3917.32.90 96 3917.32.90 97 3917.32.90 99 3917.33.00 00 3917.39.00 3917.39.00 60

3917.39.00 91

3917.39.00 92 3917.39.00 93 3917.39.00 94 3917.39.00 95

3917.39.00 96 3917.39.00 97 3917.39.00 99 3917.40.00 00 39.18

Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised - - - - Of vulcanised fibre - - - - Of chemical derivatives of natural rubber - - - - Other - Other, not reinforced or otherwise combined with other materials, without fittings - Other: - - Further worked than merely surface worked - - Other: - - - Of other addition polymerisation products - - - Of condensation or rearrangement polymerisation products: - - - - Of phenolic resins - - - - Of amino resins - - - - Other - - - Of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised - - - Of vulcanised fibre - - - Of chemical derivatives of natural rubber - - - Other Fittings

kg kg kg kg

20% 20% 5% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

20%

Nil

0%

kg

20%

Nil

0%

kg

20%

Nil

0%

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

20% 20% 5% 3% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3918.10 3918.10.11 00 3918.10.19 00 3918.10.90 00 3918.90 3918.90.11 00 3918.90.13 00 3918.90.14 00 3918.90.19 3918.90.19 10

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceilling coverings of plastics, as defined in Note 9 to this Chapter. Of polymers of vinyl chloride: - Floor coverings: - - Tiles - - Other - Other Of other plastics: - Floor coverings: - - Tiles, of polyethylene - - Other, of polyethylene - - Of chemical derivatives of natural rubber - - Other: - - - Of copolymers of vinyl chloride and vinyl acetate

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg

20% 20% 5%

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

393

P.U. (A) 277


3918.90.19 20 3918.90.19 30 3918.90.19 40 Of other addition polymerisation products Of condensation or rearrangement polymerisation products Of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticised Of vulcanised fibre Other

kg kg

20% 20%

Nil Nil

0% 0%

3918.90.19 50 3918.90.19 90 3918.90.91 00 3918.90.92 00 3918.90.99 3918.90.99 10 3918.90.99 20 3918.90.99 30 3918.90.99 40

3918.90.99 50 3918.90.99 90 39.19 3919.10 3919.10.10 3919.10.10 10 3919.10.10 90 3919.10.20 3919.10.20 10 3919.10.20 90 3919.10.90 3919.10.90 11 3919.10.90 12 3919.10.90 19

- - Other: - Of polyethylene - Of chemical derivatives of natural rubber - Other: - - Of copolymers of vinyl chloride and vinyl acetate - - Of other addition polymerisation products - - Of condensation or rearrangement polymerisation products - - Of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticised - - Of vulcanised fibre - - Other

kg kg kg kg kg

20% 20% Nil 20% 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg

20% 20% Nil

Nil Nil Nil

0% 0% 0%

3919.10.90 91 3919.10.90 92 3919.10.90 93

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. In rolls of a width not exceeding 20 cm: - Of polymers of vinyl chloride: - - Self-adhesive tape - - Other - Of polyethylene: - - Self-adhesive tape - - Other - Other: - - Self-adhesive tape: - - - Of hardened proteins - - - Of chemical derivatives of natural rubber - - - Other - - Other: - - - Of addition polymerisation products: - - - - Of polypropylene - - - - Other - - - Of condensation or rearrangement

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

5% 5% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

394

P.U. (A) 277


polymerisation products Of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticised Of hardened proteins Of chemical derivatives of natural rubber Other

3919.10.90 94

3919.10.90 95 3919.10.90 96 3919.10.90 99 3919.90 3919.90.10 3919.90.10 10 3919.90.10 90 3919.90.20 3919.90.20 10 3919.90.20 90 3919.90.90 3919.90.90 12 3919.90.90 19

kg kg kg kg

20% 5% 5% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3919.90.90 91 3919.90.90 92 3919.90.90 93 3919.90.90 94

3919.90.90 96 3919.90.90 99 39.20

- - Other: - Of polymers of vinyl chloride: - - Self-adhesive tape - - Other - Of hardened proteins: - - Self-adhesive tape - - Other - Other: - - Self-adhesive tape: - - - Of chemical derivatives of natural rubber - - - Other - - Other: - - - Of addition polymerisation products: - - - - Of polypropylene - - - - Other - - - Of condensation or rearrangement polymerisation products - - - Of cellulose nitrate, cellulose acetate or other chemical derivatives of cellulose, plasticised - - - Of chemical derivatives of natural rubber - - - Other

kg kg kg kg

20% 20% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

5% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg

20%

Nil

0%

kg kg kg

20% 5% Nil

Nil Nil Nil

0% 0% 0%

3920.10.00 3920.10.00 11 3920.10.00 12 3920.10.00 19 3920.10.00 90 3920.20 3920.20.10 00 3920.20.90

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. Of polymers of ethylene: - Plates and sheets: - - Rigid - - Tiles - - Other - Other Of polymers of propylene: - Biaxially oriented polypropylene (BOPP) film - Other:

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg

20%

Nil

0%

395

P.U. (A) 277


3920.20.90 10 3920.20.90 90 3920.30 3920.30.10 00 3920.30.20 00 3920.30.90 3920.30.90 11 3920.30.90 12 3920.30.90 19 3920.30.90 90 3920.43.00 - - Plates and sheets - - Other Of polymers of styrene: - Of a kind used as an adhesive by melting - Acrylonitrile butadiene styrene (ABS) sheets of a kind used in the manufacture of refrigerators - Other: - - Plates and sheets: - - - Rigid - - - Tiles - - - Other - - Other Of polymers of vinyl chloride: - Containing by weight not less than 6% of plasticisers: - - Plates and sheets: - - - Tiles - - - Other - - Other - Other Of acrylic polymers: - Of poly(methyl methacrylate): - - Plates and sheets: - - - Rigid - - - Tiles - - - Other - - Other - Other: - - Plates and sheets: - - - Rigid - - - Tiles - - - Other - - Other Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: - Of polycarbonates : - - Plates and sheets: - - - Tiles - - - Other - - Other - Of poly(ethylene terephthalate): - - Plates and sheets: - - - Tiles - - - Other - - Other - Of unsaturated polyesters: - - Plates and sheets: - - - Tiles kg kg 20% 20% Nil Nil 0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

3920.43.00 11 3920.43.00 19 3920.43.00 90 3920.49.00 00 3920.51.00 3920.51.00 11 3920.51.00 12 3920.51.00 19 3920.51.00 90 3920.59.00 3920.59.00 11 3920.59.00 12 3920.59.00 19 3920.59.00 90

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

3920.61 3920.61 10 3920.61 10 20 3920.61 10 90 3920.61 90 00 3920.62.00 3920.62 00 21 3920.62 00 29 3920.62 00 90 3920.63 3920.63.00 21

kg kg kg

20% 25% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg

20%

Nil

0%

396

P.U. (A) 277


3920.63.00 29 3920.63.00 90 3920.69.00 3920.69.00 21 3920.69.00 29 3920.69.00 90 - - - Other - - Other - Of other polyesters: - - Plates and sheets: - - - Tiles - - - Other - - Other Of cellulose or its chemical derivatives: - Of regenerated cellulose: - - Cellophane film - - Other: - - - Sheets: - - - - Printed - - - - Other - - - Other - Of cellulose acetate - Of other cellulose derivatives: - - Of nitrocellulose (gun cotton) - - Other: - - - Plates and sheets - - - Of vulcanised fibre - - - Other Of other plastics: - Of poly(vinyl butyral): - - Film of a kind used in safety glass, of a thickness exceeding 0.38 mm but not exceeding 0.76 mm, and of a width not exceeding 2 m - - Other: - - - Plates and sheets: - - - - Rigid - - - - Tiles - - - - Other - - - Other - Of polyamides: - - Of polyamide-6: - - - Plates and sheets: - - - - Tiles - - - - Other - - - Other - - Other: - - - Plates and sheets: - - - - Tiles - - - - Other - - - Other - Of amino-resins: - - Plates and sheets: kg kg 20% 20% Nil Nil 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

3920.71 3920.71.10 00 3920.71.90 3920.71.90 11 3920.71.90 19 3920.71.90 90 3920.73.00 00 3920.79 3920.79.10 00 3920.79.90 3920.79.90 20 3920.79.90 30 3920.79.90 90 3920.91 3920.91.10 00

kg

20%

Nil

0%

kg kg kg kg kg kg kg kg

20% 20% 20% 20% 5% 20% 20% 20%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg

20%

Nil

0%

3920.91.90 3920.91.90 11 3920.91.90 12 3920.91.90 19 3920.91.90 90 3920.92 3920.92.10 3920.92.10 11 3920.92.10 19 3920.92.10 90 3920.92.90 3920.92.90 11 3920.92.90 19 3920.92.90 90 3920.93 00

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

397

P.U. (A) 277


3920.93 00 11 3920.93 00 19 3920.93 00 90 3920.94 3920.94.10 3920.94.10 10 3920.94.10 90 3920.94.90 3920.94.90 11 3920.94.90 19 3920.94.90 90 3920.99 3920.99.10 3920.99.10 10 3920.99.10 20 3920.99.90 - - Tiles - - Other - Other Of phenolic resins: - Phenol formaldehyde (bakelite) sheets: - - Tiles - - Other - Other: - - Plates and sheets: - - - Tiles - - - Other - - Other Of other plastics: - Of hardened proteins or of chemical derivatives of natural rubber: - - Of hardened proteins Of chemical derivatives of natural rubber Other: - Of other addition polymerisation products: - - Plates and sheets: - - - Rigid - - - Tiles - - - Other - - Other - Of other condensation or rearrangement polymerisation products: - - Plates and sheets: - - - Tiles - - - Other - - Other - Other kg kg kg 20% 20% 20% Nil Nil Nil 0% 0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg

5%

Nil

0%

kg

5%

Nil

0%

3920.99.90 11 3920.99.90 12 3920.99.90 13 3920.99.90 19

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

3920.99.90 21 3920.99.90 22 3920.99.90 29 3920.99.90 90 39.21

kg kg kg kg

20% 20% 20% Nil

Nil Nil Nil Nil

0% 0% 0% 0%

3921.11 3921.11.20 3921.11.20 10 3921.11.20 90 3921.11.90 3921.11.90 10 3921.11.90 20 3921.11.90 90 3921.12.00 00

Other plates, sheets, film, foil and strip, of plastics. Cellular: - Of polymers of styrene: - - Rigid: - - - Plates and sheets - - - Other - - Other: - - - Plates and sheets - - - Film - - - Other - Of polymers of vinyl chloride

kg kg kg kg kg kg

20% Nil 20% 20% 20% 20%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

398

P.U. (A) 277


3921.13 3921.13.10 3921.13.10 10 3921.13.10 90 3921.13.90 3921.13.90 10 3921.13.90 20 3921.13.90 90 3921.14 3921.14.20 3921.14.20 10 3921.14.20 90 3921.14.90 3921.14.90 10 3921.14.90 20 3921.14.90 90 3921.19 3921.19.20 Of polyurethanes: - Rigid: - - Plates and sheets - - Other - Other: - - Plates and sheets - - Film - - Other Of regenerated cellulose: - Rigid: - - Plates and sheets - - Other - Other: - - Plates and sheets - - Film - - Other Of other plastics: - Rigid: - - Other addition polymerisation products: - - - Plates and sheets - - - Other - - Of other condensation or rearrangement polymerisation products: - - - Plates and sheets - - - Other - - Of other cellulose or its chemical derivatives: - - - Of nitrocellulose (guncotton) - - - Plates and sheets - - - Other - - Of vulcanised fibre - - Of hardened proteins - - Of chemical derivatives of natural rubber - - Other - Other: - - Other addition polymerisation products: - - - Plates and sheets - - - Film - - - Other - - Of other condensation or rearrangement polymerisation products: - - - Plates and sheets - - - Film - - - Other - - Of other cellulose or its

kg kg kg kg kg

20% Nil 20% 20% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg kg kg

20% Nil 20% 20% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3921.19.20 14 3921.19.20 19

kg kg

20% Nil

Nil Nil

0% 0%

3921.19.20 24 3921.19.20 29

kg kg

Nil 20%

Nil Nil

0% 0%

3921.19.20 34 3921.19.20 35 3921.19.20 39 3921.19.20 40 3921.19.20 50 3921.19.20 60 3921.19.20 90 3921.19.90

kg kg kg kg kg kg kg

5% Nil 20% 20% 5% 5% Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

3921.19.90 14 3921.19.90 15 3921.19.90 19

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

3921.19.90 24 3921.19.90 25 3921.19.90 29

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

399

P.U. (A) 277


chemical derivatives: - Of nitrocellulose (guncotton) - Plates and sheets - Film - Other Of vulcanised fibre Of hardened proteins Of chemical derivatives of natural rubber Other

3921.19.90 34 3921.19.90 35 3921.19.90 36 3921.19.90 39 3921.19.90 50 3921.19.90 60 3921.19.90 70 3921.19.90 90 3921.90 3921.90.10 00 3921.90.20 00 3921.90.30 00 3921.90.90 3921.90.90 10

kg kg kg kg kg kg kg kg kg kg kg

5% 20% 20% 20% 20% 5% 5% Nil 20% 5% 5%

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

3921.90.90 21 3921.90.90 22

3921.90.90 23 3921.90.90 24 3921.90.90 25 3921.90.90 26 3921.90.90 27 3921.90.90 29 3921.90.90 30 3921.90.90 40 3921.90.90 90 39.22

- - Other: - Of vulcanised fibre - Of hardened proteins - Of chemical derivatives of natural rubber - Other: - - Of other addition polymerisation products - - Of other condensation or rearrangement polymerisation products: - - - Plates and sheets - - - Film - - - Other: - - - - Of phenolic resins : - - - - - Textile laminated strips - - - - - Other - - - - Of amino resins : - - - - - Textile laminated strips - - - - - Other - - - - Other: - - - - - Textile laminated strips - - - - - Other - - Of regenerated cellulose - - Of other cellulose or its chemical derivatives - - Other

kg

20%

Nil

0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg

20% 5%

Nil Nil

0% 0%

kg kg

20% 5%

Nil Nil

0% 0%

kg kg kg kg kg

20% 5% 20% 20% Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

3922.10 3922.10.10 3922.10.10 10 3922.10.10 90 3922.10.90 00 3922.20 00 00

Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. Baths, shower-baths, sinks and wash-basins: - Baths: - - Long shape baths - - Other - Other Lavatory seats and covers

kg kg kg kg

20% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

400

P.U. (A) 277


3922.90 Other: - Lavatory pans, flushing cisterns and urinals: - - Parts of flushing cisterns - - Flushing cisterns equipped with their mechanisms - - Other - Other

3922.90.11 00 3922.90.12 00 3922.90.19 00 3922.90.90 00 39.23 3923.10 3923.10.10 00 3923.10.90 00 3923.21

kg kg kg kg

20% Nil 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

3923.21.11 00

3923.21.19 00 3923.21.91 00

3923.21.99 00 3923.29.10 00

3923.29.90 00 3923.30 3923.30.20 00 3923.30.90 00 3923.40

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Boxes, cases, crates and similar articles: - Film, tape and optical disc cases - Other Sacks and bags (including cones): - Of polymers of ethylene: - - Aseptic bags reinforced with aluminium foil (other than retort pouches): - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland - - - Other - - Other: - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland - - - Other - Of other plastics: - - Aseptic bags whether or not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland - - Other Carboys, bottles, flasks and similar articles: - Multi-layer fibreglass reinforced fuel containers - Other Spools, cops, bobbins and similar supports:

kg kg

20% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

401

P.U. (A) 277


3923.40.10 00 3923.40.90 00 3923.50.00 00 3923.90 3923.90.10 00 3923.90.90 00 39.24 3924.10.00 00 3924.90 3924.90.10 00 3924.90.10 10 3924.90.10 90 3924.90.90 3924.90.90 10 3924.90.90 90 39.25 3925.10.00 00 3925.20.00 00 3925.30.00 00 3925.90.00 00 39.26 3926.10.00 00 3926.20 3926.20.60 00 3926.20.90 00 3926.30.00 00 3926.40.00 00 3926.90 3926.90.10 00 Suitable for use with the machines of heading 84.44, 84.45 or 84.48 - Other Stoppers, lids, caps and other closures Other: - Toothpaste tubes - Other

kg kg kg

5% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

Tableware, kitchenware, other household articles and hygenic or toilet articles, of plastics. Tableware and kitchenware Other: - Bed pans, urinals (portable type) or chamber-pots: - - Chamber-pots - - Other - Other: - - Commodes - - Other Builders' ware or plastics, not elsewhere specified or included. Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l Doors, windows and their frames and thresholds for doors Shutters, blinds (including Venetian blinds) and similar articles and parts thereof Other Other articles of plastics and articles of other materials of heading 39.01 to 39.14. Office or school supplies Articles of apparel and clothing accessories (including gloves, mittens and mitts): - Articles of apparel used for the protection from chemical substances, radiation or fire - Other Fittings for furniture, coachwork or the like Statuettes and other ornamental articles Other: - Floats for fishing nets

kg

20%

Nil

0%

kg kg kg kg

Nil Nil Nil 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

kg

20%

Nil

0%

kg kg kg kg kg

20% 20% Nil 20% 20%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

402

P.U. (A) 277


3926.90.20 00 3926.90.32 00 3926.90.39 00 3926.90.41 00 3926.90.42 00 3926.90.44 00 3926.90.49 00 3926.90.53 00 3926.90.55 00 3926.90.59 00 3926.90.60 00 3926.90.70 00 3926.90.81 00 3926.90.82 00 3926.90.89 00 3926.90.91.00 3926.90.92.00 3926.90.99 Fans and handscreens, frames and handles therefor, and parts thereof Hygenic, medical and surgical articles: - Plastic moulds with denture imprints - Other Safety and protective devices: - Police shields - Protective masks and for use in welding and similar work - Life saving cushions for the protection of persons falling from heights - Other Articles for industrial uses: - Transmission or conveyor belts or belting - Plastic J-hooks or bunch blocks for detonators - Other Poultry feeders Padding for articles of apparel or clothing accessories Cards for jewellery or small objects of personal adornment; beads; shoe lasts: - Shoe lasts - Prayer beads - Other Other: - Of a kind used for grain storage - Empty capsules of a kind suitable for pharmaceutical use - Other: - - Articles related to baby feeding: - - - Nipple former - - - Breastshells - - - Nipple shields - - - Hand expression funnel - - - Supplementary nursing system - - - Feeder (Haberman type) - - - Other - - Other

kg

5%

Nil

0%

kg kg kg kg kg kg

20% 20% 20% 20% 20% 20%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg kg kg kg

20% 20% 20% 20% 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg kg kg

20% Nil 20%

Nil Nil Nil

0% 0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

3926.90.99 11 3926.90.99 12 3926.90.99 13 3926.90.99 14 3926.90.99 15 3926.90.99 16 3926.90.99 19 3926.90.99 90

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil 20%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

403

P.U. (A) 277

Chapter 40 Rubber and articles thereof Chapter Notes. 1. Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 3. Goods of Section XI (textiles and textile articles); Footwear or parts thereof of Chapter 64; Headgear or parts thereof (including bathing caps) of Chapter 65; Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; Articles of Chapter 90, 92, 94 or 96; or Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). In heading 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms: (a) (b) 4. (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 C and 29 C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) (c) Thioplasts (TM); and Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to:

404

P.U. (A) 277


(ii) (iii) (B) pigments or other colouring matter, other than those added solely for the purpose of identification; plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B); The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (i) (ii) (iii) emulsifiers or anti-tack agents; small amounts of breakdown products of emulsifiers; very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6. For the purposes of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7. 8. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

RATE OF DUTY Heading (1) 40.01 Tariff Code (2) Description (3) Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. - Natural rubber latex, whether or not pre-vulcanised: - - Exceeding 0.5% by volume of ammonia content: Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4001.10

405

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4001.10.11 00 4001.10.19 4001.10.19 10 4001.10.19 20 4001.10.19 90 Description (3) - Centrifuge concentrate - Other: - - Cream concentrate - - Evaporated concentrate - - Other Not exceeding 0.5% by volume of ammonia content: - - Centrifuge concentrate: - - - Sodium pentachlorophenate preserved LA-SPP - - - Boric acid preserved LA/BA - - - Zinc diethyldithiocarbamate preserved LA-ZDC - - - Tetramethylthiuram disulphide, zinc oxide preserved LA-TZ - - - Other - - Other: - - - Cream concentrate - - - Evaporated concentrate - - - Other Natural rubber in other forms: - Smoked sheets: - - RSS Grade 1 - - RSS Grade 2 - - RSS Grade 3 - - RSS Grade 4 - - RSS Grade 5 - - Other - Technically specified natural rubber (TSNR): - - TSNR 10 - - TSNR 20 - - TSNR L - - TSNR CV - - TSNR GP - - Other: - - - TSNR 5 - - - Other - Other: - - Air-dried sheets - - Latex crepes - - Sole crepes Unit of Quantity (4) kg kg kg kg Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

4001.10.21 4001.10.21 10 4001.10.21 20 4001.10.21 30 4001.10.21 40 4001.10.21 90 4001.10.29 4001.10.29 10 4001.10.29 20 4001.10.29 90 4001.21 4001.21.10 00 4001.21.20 00 4001.21.30 00 4001.21.40 00 4001.21.50 00 4001.21.90 00

kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

4001.22.10 00 4001.22.20 00 4001.22.30 00 4001.22.40 00 4001.22.50 00 4001.22.90 4001.22.90 10 4001.22.90 90 4001.29 4001.29.10 00 4001.29.20 00 4001.29.30 00

kg kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

406

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4001.29.40 4001.29.40 10 4001.29.40 20 4001.29.50 00 4001.29.60 00 4001.29.70 00 4001.29.80 00 4001.29.91 15 4001.29.91 16 4001.29.91 19 4001.29.91 90 4001.29.99 00 4001.30 Description (3) Remilled crepes, including flat bark crepes: - - - Flat bark crepes - - - Remilled crepes - - Other crepes - - Superior processing rubber - - Skim rubber - - Scrap (tree, earth or smoked) and cup lump - - Other: - - - In primary forms: - - - - Specialty rubber: - - - - - Processing Aid (PA) - - - - - Methyl Methacrylate Grafted (MG) - - - - - Purified rubber DPNR - - - - - Rubber oil extended - OENR - - - - - Epoxidised rubber (ENR): - - - - - - ENR 25 - - - - - - ENR 50 - - - - - Other - - - - Other - - - Other Balata, gutta-percha, guayule, chicle and similar natural gums: - Jelutong: - - In primary forms: - - - Raw - - - Pressed but not refined - - - Other - - Other - Other: - - In primary forms: - - - Gutta-percha - - - Other - - Other: - - - In plates, sheets or strip: - - - - Gutta-percha - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

4001.29.91 4001.29.91 11 4001.29.91 12 4001.29.91 13 4001.29.91 14

kg kg kg kg kg kg kg kg kg

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

4001.30.11 4001.30.11 10 4001.30.11 20 4001.30.11 90 4001.30.19 00 4001.30.91 4001.30.91 10 4001.30.91 90 4001.30.99 4001.30.99 10 4001.30.99 90

kg kg kg kg

Nil Nil Nil Nil

10% 5% Nil Nil

0% 0% 0% 0%

kg kg

Nil Nil

10% Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

407

P.U. (A) 277


RATE OF DUTY Heading (1) 40.02 Tariff Code (2) Description (3) Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): - - Latex - - Other: - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip: - - - - In primary forms - - - - Unvulcanised, uncompounded plates, sheets or strip - - - Other - Butadiene rubber (BR): - - In primary forms - - Other: - - - Unvulcanised, uncompounded plates, sheets or strip - - - Other - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): - - Isobutene-isoprene (butyl) rubber (IIR): - - - Unvulcanised, uncompounded plates, sheets or strip - - - Other - - Other: - - - Unvulcanised, uncompounded plates, sheets or strip - - - Other - Chloroprene (chlorobutadiene) rubber (CR): - - Latex - - Other: - - - In primary forms - - - Other: - - - - Unvulcanised, uncompounded plates, sheets or strip - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4002.11.00 00 4002.19 4002.19.10 4002.19.10 10 4002.19.10 20 4002.19.90 00 4002.20 4002.20.10 00 4002.20.90 4002.20.90 10 4002.20.90 90

kg

Nil

Nil

0%

kg

Nil

Nil

0%

kg kg kg

Nil 25% Nil

Nil Nil Nil

0% 0% 0%

kg kg

25% 25%

Nil Nil

0% 0%

4002.31 4002.31.10 00 4002.31.90 00 4002.39 4002.39.10 00 4002.39.90 00

kg kg

25% Nil

Nil Nil

0% 0%

kg kg

25% Nil

Nil Nil

0% 0%

4002.41.00 00 4002.49 4002.49.10 00 4002.49.90 4002.49.90 10 4002.49.90 90

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

25% 25%

Nil Nil

0% 0%

408

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4002.51.00 00 4002.59 4002.59.10 00 4002.59.90 4002.59.90 10 4002.59.90 90 4002.60 4002.60.10 00 4002.60.90 00 4002.70 4002.70.10 00 4002.70.90 4002.70.90 10 4002.70.90 90 4002.80 4002.80.10 00 4002.80.90 00 4002.91.00 00 4002.99 4002.99.20 4002.99.20 10 4002.99.20 20 4002.99.90 00 40.03 4003.00.00 00 Description (3) Acrylonitrile-butadiene rubber (NBR): - Latex - Other: - - In primary forms - - Other: - - - Unvulcanised, uncompounded plates, sheets or strip - - - Other Isoprene rubber (IR): - In primary forms - Other Ethylene-propylene-non-conjugated diene rubber (EPDM): - In primary forms - Other: - - Unvulcanised, uncompounded plates, sheets or strip - - Other Mixtures of any product of heading 40.01 with any product of this heading: - Mixtures of natural rubber latex with synthetic rubber latex - Other Other: - Latex - Other: - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip: - - - Unvulcanised uncompounded plates, sheets or strip - - - In primary forms - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg

25% 25% Nil 25%

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

kg kg

25% 25%

Nil Nil

0% 0%

kg kg kg

25% 25% Nil

Nil Nil Nil

0% 0% 0%

kg kg kg

Nil Nil 25%

Nil Nil Nil

0% 0% 0%

Reclaimed rubber in primary forms or in plates, sheets or strip. Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

kg

25%

Nil

0%

40.04

4004.00.00 00

kg

25%

Nil

0%

40.05

409

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4005.10 4005.10.10 00 4005.10.90 00 4005.20.00 00 Description (3) Compounded with carbon black or silica: - Of natural gums - Other Solutions; dispersions other than those of subheading 4005.10 Other: - Plates, sheets and strip: - - Of natural gums - - Other - Other: - - Latex - - Other: - - - Natural rubber compounded with substances other than carbon or silica - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg

30% 25% 30%

Nil Nil Nil

0% 0% 0%

4005.91 4005.91.10 00 4005.91.90 00 4005.99 4005.99.10 00 4005.99.90 4005.99.90 10

kg kg kg

30% 25% Nil

Nil Nil Nil

0% 0% 0%

4005.99.90 90 40.06

kg kg

5% 25%

Nil Nil

0% 0%

4006.10.00 00 4006.90 4006.90.10 4006.90.10 10 4006.90.10 90 4006.90.90 00 40.07 40.08 4007.00.00 00

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. - Camel-back strips for retreading rubber tyres - Other: - - Of natural gums: - - - Articles - - - Other - - Other Vulcanised rubber thread and cord. Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. - Of cellular rubber: - - Plates, sheets and strip: - - - Exceeding 5 mm in thickness, lined with textile fabric on one side - - - Other, floor tiles and wall tiles - - - Other: - - - - Water stop - - - - Rubber soling sheet - - - - Other - - Other

kg

25%

Nil

0%

kg kg kg kg

5% 30% 25% 15%

Nil Nil Nil Nil

0% 0% 0% 0%

4008.11 4008.11.10 00 4008.11.20 00 4008.11.90 4008.11.90 10 4008.11.90 20 4008.11.90 90 4008.19.00 00

kg kg kg kg kg kg

5% 30% 30% 30% 30% 30%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

410

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Of non-cellular rubber: - Plates, sheets and strip: - - Exceeding 5 mm in thickness, lined with textile fabric on one side - - Other, floor tiles and wall tiles - - Other: - - - Structural bearings, including bridge bearings - - - Rail pad - - - Water stop - - - Rubber soling sheet - - - Other - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4008.21 4008.21.10 00 4008.21.20 00 4008.21.90 4008.21.90 10 4008.21.90 20 4008.21.90 30 4008.21.90 40 4008.21.90 90 4008.29.00 00 40.09

kg kg

5% 30%

Nil Nil

0% 0%

kg kg kg kg kg kg

30% 30% 30% 30% 30% 30%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

4009.11.00 00 4009.12 4009.12.10 00 4009.12.90 00

4009.21 4009.21.10 00 4009.21.90 00 4009.22 4009.22.10 00 4009.22.90 00

4009.31 4009.31.10 00

4009.31.91 00

4009.31.99 00

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). - Not reinforced or otherwise combined with other materials: - - Without fittings - - With fittings: - - - Mining slurry suction and discharge hoses - - - Other - Reinforced or otherwise combined only with metal: - - Without fittings: - - - Mining slurry suction and discharge hoses - - - Other - - With fittings: - - - Mining slurry suction and discharge hoses - - - Other - Reinforced or otherwise combined only with textile materials: - - Without fittings: - - - Mining slurry suction and discharge hoses - - - Other: - - - - Fuel hoses, heater hoses and water hoses, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - Other

kg

30%

Nil

0%

kg kg

30% 30%

Nil Nil

0% 0%

kg kg

30% 30%

Nil Nil

0% 0%

kg kg

30% 30%

Nil Nil

0% 0%

kg

30%

Nil

0%

kg kg

30% 30%

Nil Nil

0% 0%

411

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4009.32 4009.32.10 00 4009.32.90 00 Description (3) With fittings: - Mining slurry suction and discharge hoses - - Other Reinforced or otherwise combined with other materials: - Without fittings - With fittings: - - Mining slurry suction and discharge hoses - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

30% 30%

Nil Nil

0% 0%

4009.41.00 00 4009.42 4009.42.10 00 4009.42.90 00 40.10

kg

30%

Nil

0%

kg kg

30% 30%

Nil Nil

0% 0%

4010.11.00 00 4010.12.00 00 4010.19.00 00 4010.31.00 00

4010.32.00 00

4010.33.00 00

4010.34.00 00

4010.35.00 00 4010.36.00 00 4010.39.00 4010.39.00 10

Conveyor or transmission belts or belting, of vulcanised rubber. - Conveyor belts or belting: - - Reinforced only with metal - - Reinforced only with textile materials - - Other - Transmission belts or belting: - - Endless transmission belts of trapezoidal cross-section (Vbelts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm - - Endless transmission belts of trapezoidal cross-section (Vbelts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm - - Endless transmission belts of trapezoidal cross-section (Vbelts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - - Endless transmission belts of trapezoidal cross-section (Vbelts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm - - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm - - Other: - - - Of an trapezoidal cross-section (V-belts) other than those of subheading 4010.31.00 00, 4010.32.00 00, 4010.33.00 00 and 4010.34.00 00

kg kg kg

30% 30% 30%

Nil Nil Nil

0% 0% 0%

kg

30%

Nil

0%

kg

30%

Nil

0%

kg

30%

Nil

0%

kg kg kg

30% 30% 30%

Nil Nil Nil

0% 0% 0%

kg

30%

Nil

0%

412

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4010.39.00 90 40.11 4011.10.00 00 4011.20 4011.20.10 00 4011.20.90 00 4011.30.00 00 4011.40.00 00 4011.50.00 00 Description (3) Other Unit of Quantity (4) kg Import (5) 30% Export (6) Nil ATIGA (7) 0%

4011.61 4011.61.10 00

4011.61.90 00 4011.62

4011.62.10

4011.62.10 10 4011.62.10 20 4011.62.90 00 4011.63

4011.63.10

4011.63.10 10

New pneumatic tyres, of rubber. - Of a kind used on motor cars (including station wagons and racing cars) - Of a kind used on buses or lorries: - - Of a width not exceeding 450 mm - - Other - Of a kind used on aircraft - Of a kind used on motorcycles - Of a kind used on bicycles - Other, having a "herring bone" or similar tread: - - Of a kind used on agricultural or forestry vehicles and machines: - - - Of a kind used on agricultural or forestry tractors of heading 87.01 or agricultural or forestry machinery of heading 84.29 or 84.30 - - - Other - - Of a kind used on constructions or industrial handling vehicle and machines and having a rim size not exceeding 61 cm: - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines: - - - - Of a kind used on tractors or machinery of heading 84.29 or 84.30 - - - - Of a kind used on forklifts or other industrial handling vehicles and machines - - - Other - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61cm: - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines: - - - - Of a kind used on tractors or machinery of heading 84.29 or 84.30

u u u u u u

40% 40% 40% 5% 30% 30%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

u u

30% 5%

Nil Nil

0% 0%

u u u

30% 30% 5%

Nil Nil Nil

0% 0% 0%

30%

Nil

0%

413

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4011.63.10 20 4011.63.90 00 4011.69.00 00 4011.92 4011.92.10 4011.92.10 10 4011.92.10 20 4011.92.90 00 4011.93 Description (3) Of a kind used on forklifts or other industrial handling vehicles and machines - - Other - Other Other: - Of a kind used on agricultural or forestry vehicles and machines: - - Of a kind used on tractors, machinery of heading 84.29 or 84.30 or wheel-barrows: - - - Of a kind used on tractors or machinery of heading 84.29 or 84.30 - - - Of a kind used on wheelbarrows - - Other - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm: - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines: - - - Of a kind used on tractors or machinery of heading 84.29 or 84.30 - - - Of a kind used on wheelbarrows - - - Of a kind used on forklifts or other industrial handling vehicles and machines - - Other - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61cm: - - Of a kind used on machinery of heading 84.29 or 84.30 - - Of a kind used on tractors, forklifts or other industrial handling vehicles and machines: - - - Of a kind used on tractors - - - Of a kind used on forklifts or other industrial handling vehicles and machines - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

u u u

30% 5% 5%

Nil Nil Nil

0% 0% 0%

u u u

30% 30% 5%

Nil Nil Nil

0% 0% 0%

4011.93.10

4011.93.10 10 4011.93.10 20 4011.93.10 30 4011.93.90 00 4011.94

u u u u

30% 30% 30% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

4011.94.10 00 4011.94.20

30%

Nil

0%

4011.94.20 10 4011.94.20 20 4011.94.90 00

30%

Nil

0%

u u

30% 5%

Nil Nil

0% 0%

414

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4011.99 4011.99.10 00 4011.99.20 00 4011.99.30 00 4011.99.90 00 40.12 Description (3) Other: - Of a kind used on vehicles of Chapter 87 - Of a kind used on machinery of heading 84.29 or 84.30 - Other, of a width exceeding 450 mm - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

u u u u

5% 5% 5% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

4012.11.00 00 4012.12 4012.12.10 00 4012.12.90 00 4012.13.00 00 4012.19 4012.19.10 00 4012.19.20 00 4012.19.30 00 4012.19.40 4012.19 40 20 4012.19 40 90 4012.19.90 4012.19.90 40 4012.19.90 90 4012.20 4012.20.10 00

4012.20.21 00 4012.20.29 00 4012.20.30 00 4012.20.40 00 4012.20.50 00 4012.20.60 00

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. - Retreaded tyres: - - Of a kind used on motor cars (including station wagons and racing cars) - - Of a kind used on buses or lorries: - - - Of a width not exceeding 450 mm - - - Other - - Of a kind used on aircraft - - Other: - - - Of a kind used on motorcycles - - - Of a kind used on bicycles - - - Of a kind used on machinery of heading 84.29 or 84.30 - - - Of a kind used on other vehicles of Chapter 87: - - - - Of a kind used on tractors - - - - Other - - - Other: - - - - Of a kind used on forklifts or other industrial handling vehicles and machines - - - - Other - Used pneumatic tyres: - - Of a kind used on motor cars (including station wagons, racing cars) - - Of a kind used on buses or lorries: - - - Of a width not exceeding 450 mm - - - Other - - Of a kind used on aircraft - - Of a kind used on motorcycles - - Of a kind used on bicycles - - Of a kind used on machinery of heading 84.29 or 84.30

30%

Nil

0%

u u u u u u u u

30% 30% 5% 30% 30% 30% 30% 5%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

u u

30% 5%

Nil Nil

0% 0%

30%

Nil

0%

u u u u u u

30% 30% 5% 30% 30% 30%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

415

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4012.20.70 4012.20.70 20 4012.20.70 90 4012.20.91 00 4012.20.99 4012.20.99 30 4012.20.99 90 4012.90 4012.90.14 4012.90.14 11 4012.90.14 12 4012.90.14 13 Description (3) Of a kind used on other vehicles of Chapter 87: - - Of a kind used on tractors - - Other - Other: - - Buffed tyres - - Other: - - - Of a kind used on forklifts or other industrial handling vehicles and machines - - - Other Other: - Solid tyres: - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm: - - - Of a kind used on straddle carriers of subheading 8426.12.00 00 - - - Of a kind used on works trucks of subheading 8426.41.00 00 - - - Of a kind used on selfpropelled trucks, powered by an electric motor, of subheading 8427.10.00 00 - - - Of a kind used on selfpropelled trucks of subheading 8427.20.00 00 - - - Other - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use on vehicles of heading 87.09 - - Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm: - - - Of a kind used on straddle carriers of subheading 8426.12.00 00 - - - Of a kind used on works trucks of subheading 8426.41.00 00 - - - Of a kind used on selfpropelled trucks, powered by an electric motor, of subheading 8427.10.00 00 - - - Of a kind used on other self-propelled trucks of subheading 8427.20.00 00 - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

u u u

30% 5% 30%

Nil Nil Nil

0% 0% 0%

u u

30% 5%

Nil Nil

0% 0%

kg kg

30% 30%

Nil Nil

0% 0%

4012.90.14 14 4012.90.14 19 4012.90.15 00

kg kg kg

30% 30% 30%

Nil Nil Nil

0% 0% 0%

4012.90.16 4012.90.16 11 4012.90.16 12 4012.90.16 13

kg

30%

Nil

0%

kg kg

30% 30%

Nil Nil

0% 0%

4012.90.16 14 4012.90.16 19

kg kg kg

30% 30% 30%

Nil Nil Nil

0% 0% 0%

416

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4012.90.19 4012.90.19 10 4012.90.19 90 4012.90.21 00 4012.90.22 00 4012.90.70 00 4012.90.80 00 4012.90.90 4012.90.90 10 4012.90.90 90 40.13 4013.10 Description (3) Other: - Not exceeding 250 mm in external diameter - - Other Cushion tyres: - Of a width not exceeding 450 mm - Of a width exceeding 450 mm Replaceable tyre treads of a width not exceeding 450 mm Tyre flaps Other: - - Replaceable tyre treads of a width exceeding 450 mm - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

30% 30%

Nil Nil

0% 0%

kg kg kg kg

5% 5% 30% 5%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

30% 5%

Nil Nil

0% 0%

4013.10.11 00 4013.10.19 00

4013.10.21 00 4013.10.29 00 4013.20.00 00 4013.90

4013.90.11 00 4013.90.19 00 4013.90.20 00

4013.90.31 4013.90.31 10 4013.90.31 90 4013.90.39 4013.90.39 10

Inner tubes, of rubber. - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries: - - Of a kind used on motor cars (including station wagons and racing cars): - - - Suitable for fitting to tyres of a width not exceeding 450mm - - - Suitable for fitting to tyres of a width exceeding 450mm - - Of a kind used on buses or lorries: - - - Suitable for fitting to tyres of a width not exceeding 450mm - - - Suitable for fitting to tyres of a width exceeding 450mm - Of a kind used on bicycles - Other: - - Of a kind used on machinery of heading 84.29 or 84.30: - - - Suitable for fitting to tyres of a width not exceeding 450mm - - - Suitable for fitting to tyres of a width exceeding 450mm - - Of a kind used on motorcycles - - Of a kind used on other vehicles of Chapter 87: - - - Suitable for fitting to tyres of a width not exceeding 450mm: - - - - Of a kind used on tractors - - - - Other - - - Suitable for fitting to tyres of a width exceeding 450mm: - - - - Of a kind used on tractors

u u

30% 30%

Nil Nil

0% 0%

u u u

30% 30% 30%

Nil Nil Nil

0% 0% 0%

u u u

30% 30% 30%

Nil Nil Nil

0% 0% 0%

u u

30% 30%

Nil Nil

0% 0%

30%

Nil

0%

417

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4013.90.39 90 4013.90.40 00 4013.90.91 00 4013.90.99 00 Description (3) - - Other Of a kind used on aircraft Other: - Suitable for fitting to tyres of a width not exceeding 450mm - Suitable for fitting to tyres of a width exceeding 450 mm Unit of Quantity (4) u u Import (5) 30% 5% Export (6) Nil Nil ATIGA (7) 0% 0%

u u

30% 30%

Nil Nil

0% 0%

40.14

4014.10.00 00 4014.90 4014.90.10 00 4014.90.40 00 4014.90.90 4014.90.90 10 4014.90.90 20 4014.90.90 90 40.15

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. - Sheath contraceptives - Other: - - Teats for feeding bottles and similar articles - - Stoppers for pharmaceutical use - - Other: - - - Finger stalls - - - Hot water bottles - - - Other Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber. - Gloves, mittens and mitts: - - Surgical: - - - Of natural rubber - - - Other - - Other: - - - Natural rubber: - - - - Medical glove - - - - Other - - - Other - Other: - - Lead aprons - - Divers' suits (wet suits) - - Other Other articles of vulcanised rubber other than hard rubber. - Of cellular rubber: - - Padding for articles of apparel or clothing accessories - - Floor tiles and wall tiles

kg

30%

Nil

0%

kg kg kg kg kg

15% 5% Nil 5% 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

4015.11.00 4015.11.00 10 4015.11.00 90 4015.19.00 4015.19.00 11 4015.19.00 19 4015.19.00 90 4015.90 4015.90.10 00 4015.90.20 00 4015.90.90 00 40.16 4016.10 4016.10.10 00 4016.10.20 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg kg kg kg kg

Nil Nil Nil 15% 15% 15%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

kg kg

5% 30%

Nil Nil

0% 0%

418

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4016.10.90 00 4016.91 4016.91.10 00 4016.91.20 00 4016.91.90 00 4016.92 4016.92.10 00 4016.92.90 00 4016.93 4016.93.10 00 4016.93.20 00 Description (3) - Other Other: - Floor coverings and mats: - - Mats - - Tiles - - Other - Erasers: - - Eraser tips - - Other - Gaskets, washers and other seals: - - Of a kind used to insulate the terminal leads of electrolytic capacitors - - Gaskets and o-rings, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - Other: - - - Pipe seal rings - - - Other - Boat or dock fenders, whether or not inflatable - Other inflatable articles - Other: - - Parts and accessories of a kind used for vehicles of Chapter 87: - - - Weatherstripping, of a kind used on motor vehicles of heading 87.02, 87.03 or 87.04 - - - Other, for vehicles of heading 87.02, 87.03, 87.04, 87.05 or 87.11 - - - For vehicles of heading 87.09, 87.13, 87.15 or 87.16: - - - - For motor vehicle of heading 87.09, 87.15 or 87.16 - - - - For motor vehicle of heading 87.13 - - - Bicycle mudguards - - - Bicycle parts - - - Other bicycle accessories - - - Other - - Parts and accessories of rotochutes of heading 88.04 - - Rubber bands Unit of Quantity (4) kg Import (5) 30% Export (6) Nil ATIGA (7) 0%

kg kg kg kg kg

5% 5% 5% Nil 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

kg

5%

Nil

0%

kg kg kg kg kg

5% 5% 5% 5% 5%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

4016.93.90 4016.93.90 10 4016.93.90 90 4016.94.00 00 4016.95.00 00 4016.99

4016.99.13 00

kg kg

25% 25%

Nil Nil

0% 0%

4016.99.14 00 4016.99.15 4016.99.15 10 4016.99.15 20 4016.99.16 00 4016.99.17 00 4016.99.18 00 4016.99.19 00 4016.99.20 00 4016.99.30 00

kg kg kg kg kg kg kg kg

5% 5% 30% 5% 25% 5% 5% 30%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

419

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4016.99.40 00 Description (3) Wall tiles Other articles of a kind used in machinery or mechanical or electrical appliances, or for other technical uses: - Rubber rollers - Tyre mould bladders - Electrical insulator hoods - Rubber grommets and rubber covers for automative wiring harnesses - Other Rail pad Structural bearings including bridge bearings Other: - Table coverings - Other Unit of Quantity (4) kg Import (5) 5% Export (6) Nil ATIGA (7) 0%

4016.99.51 00 4016.99.52 00 4016.99.53 00 4016.99.54 00

kg kg kg

5% 5% 5%

Nil Nil Nil

0% 0% 0%

4016.99.59 00 4016.99.60 00 4016.99.70 00 4016.99 4016.99.91 00 4016.99.99 00 40.17 4017.00 4017.00.10 00 4017.00.20 00 4017.00.90 4017.00.90 10 4017.00.90 90

kg kg kg kg kg kg

5% 5% 5% 5% 5% 5%

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. - Floor tiles and wall tiles - Other articles of hard rubber - Other: - - Powder of hard rubber - - Other

kg kg kg kg

5% 5% 25% 25%

Nil Nil Nil Nil

0% 0% 0% 0%

420

P.U. (A) 277


SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) Chapter 41 Raw hides and skins (other than furskins) and leather Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) Parings or similar waste, of raw hides or skins (heading 05.11); Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. 2. (A) (B) 3. Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pretanning) process which is reversible (headings 41.01 to 41.03, as the case may be). For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading 41.15.

RATE OF DUTY Heading (1) 41.01 Tariff Code (2) Description (3) Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when drysalted, or 16 kg when fresh, wetsalted or otherwise preserved: Pre-tanned kg Nil Nil 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4101.20

4101.20.10 00

421

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4101.20.90 00 4101.50 4101.50.10 00 4101.50.90 00 4101.90 4101.90.10 00 4101.90.90 00 41.02 Other Description (3) Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

Whole hides and skins, of a weight exceeding 16 kg: Pre-tanned Other kg kg Nil Nil Nil Nil 0% 0%

Other, including butts, bends and bellies: Pre-tanned Other kg kg Nil Nil Nil Nil 0% 0%

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. 4102.10.00 00 4102.21.00 00 4102.29 4102.29.10 00 4102.29.90 00 With wool on Without wool on: Pickled Other: Pre-tanned Other kg kg Nil Nil Nil Nil 0% 0% kg Nil Nil 0% kg Nil Nil 0%

41.03

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. 4103.20 4103.20.10 4103.20.10 10 4103.20.10 90 4103.20.90 4103.20.90 10 4103.20.90 90 4103.30.00 00 4103.90.00 00 Of reptiles: Pre-tanned: Crocodiles Other Crocodiles Other kg kg kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0%

Other:

Of swine Other

422

P.U. (A) 277

RATE OF DUTY Heading (1) 41.04 Tariff Code (2) Description (3) Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. 4104.11.00 00 4104.19.00 00 4104.41.00 00 4104.49.00 00 41.05 In the wet state (including wetblue): - Full grains, unsplit; grain splits Other Full grains, unsplit; grain splits Other In the dry state (crust): kg kg Nil Nil Nil Nil 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. 4105.10.00 00 4105.30.00 00 In the wet state (including wetblue) In the dry state (crust) kg kg Nil Nil Nil Nil 0% 0%

41.06

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. - Of goats or kids: 4106.21.00 00 4106.22.00 00 4106.31.00 00 4106.32.00 00 4106.40 4106.40.10 00 4106.40.20 00 4106.91.00 00 4106.92.00 00 In the wet state (including wetblue) In the dry state (crust) kg kg Nil Nil Nil Nil 0% 0%

Of swine: - In the wet state (including wetblue) - In the dry state (crust) Of reptiles: - In the wet state (including wet blue) - In the dry state (crust) Other: - In the wet state (including wetblue) - In the dry state (crust)

kg kg

10% 10%

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

423

P.U. (A) 277

RATE OF DUTY Heading (1) 41.07 Tariff Code (2) Description (3) Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14. 4107.11.00 00 4107.12.00 00 4107.19.00 00 4107.91.00 00 4107.92.00 00 4107.99.00 00 41.12 4112.00.00 00 Whole hides and skins: Full grains, unsplit Grain splits Other Full grains, unsplit Grain splits Other kg kg kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

Other, including sides:

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.

kg

Nil

Nil

0%

41.13

4113.10.00 00 4113.20.00 00 4113.30.00 00 4113.90.00 00 41.14

Of goats or kids Of swine Of reptiles Other

kg kg kg kg

Nil 10% Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

4114.10.00 00 4114.20.00 00

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. - Chamois (including combination chamois) leather - Patent leather and patent laminated leather; metallised leather

kg kg

Nil Nil

Nil Nil

0% 0%

424

P.U. (A) 277

RATE OF DUTY Heading (1) 41.15 Tariff Code (2) Description (3) Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4115.10.00 00

4115.20.00 00

kg

Nil

Nil

0%

kg

Nil

Nil

0%

425

P.U. (A) 277


Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Chapter Notes. 1. 2. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. This Chapter does not cover: (a) (b) Sterile surgical catgut or similar sterile suture materials (heading 30.06); Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) 3. (A) Made up articles of netting (heading 56.08); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; Whips, riding-crops or other articles of heading 66.02; Cuff-links, bracelets or other imitation jewellery (heading 71.17); Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); Articles of Chapter 95 (for example, toys, games, sports requisites); or Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06. In addition to the provisions of Note 2 above, heading 42.02 does not cover: (a) (b) (B) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); Articles of plaiting materials (heading 46.02). Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71. 4. For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

426

P.U. (A) 277

RATE OF DUTY Heading (1) 42.01 Tariff Code (2) 4201.00.00 00 Description (3) Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shoppingbags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: - - With outer surface of leather or of composition leather - - With outer surface of plastics or of textile materials: - - - School satchels: 4202.12.91 00 4202.12.99 00 4202.19 4202.19.20 00 4202.19.90 00 With outer surface of vulcanised fibre Other With outer surface of vulcanised fibre Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

42.02

4202.11.00 00 4202.12

Nil

Nil

0%

4202.12.11 00 4202.12.19 00

u u

Nil Nil

Nil Nil

0% 0%

Other: u u Nil Nil Nil Nil 0% 0%

Other: u u Nil Nil Nil Nil 0% 0%

4202.21.00 00

With outer surface of paperboard - - Other Handbags, whether or not with shoulder strap, including those without handle: - With outer surface of leather or of composition leather

Nil

Nil

0%

427

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4202.22.00 00 4202.29.00 00 4202.31.00 00 4202.32.00 00 4202.39 4202.39.10 00 4202.39.20 00 4202.39.30 00 Description (3) With outer surface of plastic sheeting or of textile materials Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

u u

Nil Nil

Nil Nil

0% 0%

Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather or of composition leather With outer surface of plastic sheeting or of textile materials Other: Of copper Of nickel Of wood or of zinc or of worked carving material of animal or vegetable or mineral origin kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0%

4202.39.90 00 4202.91

- - Other Other: With outer surface of leather or of composition leather: - Sports bags: Bowling bags Other

kg kg

Nil Nil

Nil Nil

0% 0%

4202.91.11 00 4202.91.19 00 4202.91.90 00 4202.92 4202.92.10 00 4202.92.20 00 4202.92.90 00 4202.99 4202.99.10 00 4202.99.20 00 4202.99.30 00 4202.99.40 00 4202.99.90 00 42.03 4203.10.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

Other

With outer surface of plastic sheeting or of textile materials: - Toiletry bags, of plastic sheeting - Bowling bags Other With outer vulcanised paperboard Of copper Of nickel Of zinc or of worked carving material of animal or vegetable or mineral origin Other surface fibre of or Other:

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

kg kg kg kg kg

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

Articles of apparel and clothing accessories, of leather or of composition leather. - Articles of apparel

kg

Nil

Nil

0%

428

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4203.21.00 4203.21.00 10 4203.21.00 90 4203.29 4203.29.10 00 4203.29.90 00 4203.30.00 00 4203.40.00 00 42.05 4205.00 4205.00.10 00 4205.00.20 00 4205.00.30 00 Description (3) Gloves, mittens and mitts: Specially designed for use in sports: - Wrist guards for bowling Other Protective work gloves Other Other: kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

Belts and bandoliers Other clothing accessories

Other articles of leather or of composition leather. - Boot laces; mats Industrial safety belts and harnesses Leather strings or chords of a kind used for jewellery or articles of personal adornment Other articles of a kind used in machinery or mechanical appliances or for other technical uses Other

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

4205.00.40 00

4205.00.90 00 42.06 4206.00 4206.00.10 00 4206.00.90 4206.00.90 10 4206.00.90 20

kg kg

Nil Nil

Nil Nil

0% 0%

Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons. - Tobacco pouches Other: Catgut Other

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

429

P.U. (A) 277


Chapter 43 Furskins and artificial fur; manufactures thereof Chapter Notes. 1. 2. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. This Chapter does not cover: (a) (b) (c) (d) (e) (f) 3. Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note l (c) to that Chapter); Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sport requisites).

Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.

Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.

5.

Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

RATE OF DUTY Heading (1) 43.01 Tariff Code (2) Description (3) Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. 4301.10.00 00 4301.30.00 00 Of mink, whole, with or without head, tail or paws Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head tail or paws Of fox, whole, with or without head, tail or paws Other furskins, whole, with or without head, tail or paws kg Nil Nil 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4301.60.00 00 4301.80.00 00

kg kg kg

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

430

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4301.90.00 00 Description (3) Heads, tails, paws and other pieces or cuttings, suitable for furriers' use furskins paws and cuttings), assembled of other those of Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

43.02

Tanned or dressed (including heads, tails, other pieces or unassembled, or (without the addition materials) other than heading 43.03. 4302.11.00 00 4302.19.00 00 4302.20.00 00 4302.30.00 00 -

Whole skins, with or without head, tail or paws, not assembled: Of mink Other kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0%

Heads, tails, paws and other pieces or cuttings, not assembled Whole skins and pieces or cuttings thereof, assembled

43.03

Articles of apparel, clothing accessories and other articles of furskin. 4303.10.00 00 4303.90 4303.90.20 00 4303.90.90 00 Articles of apparel and clothing accessories Other: Articles for industrial uses Other kg kg kg Nil Nil Nil Nil Nil Nil 0% 0% 0%

43.04 4304.00.10 00 4304.00.20 00 4304.00.91 00 4304.00.99 00

Artificial fur and articles thereof. Artificial fur Articles for industrial uses Other: Sports bags Other kg kg Nil Nil Nil Nil 0% 0% kg kg Nil Nil Nil Nil 0% 0%

431

P.U. (A) 277


SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Chapter 44 Wood and articles of wood; wood charcoal Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) 2. Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); Activated charcoal (heading 38.02); Articles of heading 42.02; Goods of Chapter 46; Footwear or parts thereof of Chapter 64; Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); Goods of heading 68.08; Imitation jewellery of heading 71.17; Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); Parts of firearms (heading 93.05); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 96.03; or Articles of Chapter 97 (for example, works of art). In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

432

P.U. (A) 277


4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5. 6. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature. Subheading Notes. 1. For the purposes of subheading 4401.31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2. For the purposes of subheadings 4403.41 to 4403.49, 4407.21 to 4407.29, 4408.31 to 4408.39 and 4412.31, the expression "tropical wood" means one of the following types of wood: Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc, Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Maaranduba, Mahogany, Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

RATE OF DUTY Heading (1) 44.01 Tariff Code (2) Description (3) Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles: - - Coniferous - - Non-coniferous Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4401.10.00 00

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

4401.21.00 00 4401.22.00 00

433

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: - Wood pellets - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4401.31.00 00 4401.39.00 00 44.02 4402.10.00 00 4402.90 4402.90.10 00 4402.90.90 00 44.03 4403.10 4403.10.10

kg kg

20% 20%

Nil Nil

0% 0%

Wood charcoal (including shell or nut charcoal), whether or not agglomerated. - Of bamboo - Other: - - Of coconut shell - - Other Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. - Treated with paint, stains, creosote or other preservatives: - - Baulks, sawlogs and veneer logs: - - - Heavy hardwoods: - - - - Of Balau (Selangan Batu) - - - - Of Red Balau (Selangan Batu Merah) - - - - Of Belian - - - - Of Bitis - - - - Of Chengal - - - - Of Giam - - - - Of Kekatong - - - - Of Keranji - - - - Of Malagangai - - - - Of Penaga - - - - Of Penyau - - - - Of Resak - - - - Of Tembusu - - - - Other - - - Medium hardwoods: - - - - Of Bekak - - - - Of Derum - - - - Of Entapuloh - - - - Of Geriting (Teruntum) - - - - Of Kandis - - - - Of Kasai - - - - Of Kayu Malam

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

4403.10.10 01 4403.10.10 02 4403.10.10 03 4403.10.10 04 4403.10.10 05 4403.10.10 06 4403.10.10 07 4403.10.10 08 4403.10.10 09 4403.10.10 10 4403.10.10 11 4403.10.10 12 4403.10.10 13 4403.10.10 15 4403.10.10 16 4403.10.10 17 4403.10.10 18 4403.10.10 19 4403.10.10 20 4403.10.10 21 4403.10.10 22

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

434

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.10.10 23 4403.10.10 24 4403.10.10 25 4403.10.10 26 4403.10.10 27 4403.10.10 28 4403.10.10 29 4403.10.10 30 4403.10.10 31 4403.10.10 32 4403.10.10 33 4403.10.10 34 4403.10.10 35 4403.10.10 36 4403.10.10 37 4403.10.10 38 4403.10.10 39 4403.10.10 40 4403.10.10 41 4403.10.10 42 4403.10.10 43 4403.10.10 44 4403.10.10 45 4403.10.10 46 4403.10.10 47 4403.10.10 49 4403.10.10 50 4403.10.10 51 4403.10.10 52 4403.10.10 53 4403.10.10 54 4403.10.10 55 4403.10.10 56 4403.10.10 57 4403.10.10 58 4403.10.10 59 4403.10.10 60 4403.10.10 61 4403.10.10 62 4403.10.10 63 Description (3) Of Kelat (Ubah) Of Keledang Of Keruntum Of Kulim Of Mata Ulat Of Mempening Of Mengkulang (Kembang) - Of Meransi (Rabong) - Of Merawan (Gagil) - Of Merbatu - Of Merpauh - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Punah - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other Light hardwood: - Of Acacia Mangium - Of Ara - Of Araucaria spp. - Of Babai - Of Batai - Of Bayur - Of Berangan - Of Bintangor - Of Binuang - Of Dedali - Of Durian - Of Eucalyptus - Of Geronggang (Serungan) - Of Gerutu Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

435

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.10.10 64 4403.10.10 65 4403.10.10 66 4403.10.10 67 4403.10.10 68 4403.10.10 69 4403.10.10 70 4403.10.10 71 4403.10.10 72 4403.10.10 73 4403.10.10 74 4403.10.10 75 4403.10.10 76 4403.10.10 77 4403.10.10 78 4403.10.10 79 4403.10.10 80 4403.10.10 81 4403.10.10 82 4403.10.10 83 4403.10.10 84 4403.10.10 85 4403.10.10 86 4403.10.10 87 4403.10.10 88 4403.10.10 89 4403.10.10 90 4403.10.10 91 4403.10.10 92 4403.10.10 93 4403.10.10 95 4403.10.10 99 4403.10.90 4403.10.90 01 4403.10.90 02 4403.10.90 03 4403.10.90 04 4403.10.90 05 4403.10.90 06 4403.10.90 07 4403.10.90 08 Description (3) Of Kedondong Of Kelumpang Of Kembang Semangkok Of Ketapang Of Kungkur Of Laran Of Limpaga (Surian) Of Machang Of Mahang Of Medang Of Melantai (Kawang) Of Melunak Of Mempisang (Karai) Of Merbulan Of Mersawa Of Nyatoh Of Nyatoh Kuning Of Pelajau Of Penarahan (Kumpang) - - Of Perupok - - Of Petai - - Of Pulai (Pelai) - - Of Rubberwood - - Of Sengkuang - - Of Sentang - - Of Sepetir - - Of Sesendok (Terbulan) - - Of Terap - - Of Terentang - - Of Red Meranti - - Other - Other Other: - Heavy hardwoods: - - Of Balau (Selangan Batu) - - Of Red Balau (Selangan Batu Merah) - - Of Belian - - Of Bitis - - Of Chengal - - Of Giam - - Of Kekatong - - Of Keranji Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

436

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.10.90 09 4403.10.90 10 4403.10.90 11 4403.10.90 12 4403.10.90 13 4403.10.90 15 4403.10.90 16 4403.10.90 17 4403.10.90 18 4403.10.90 19 4403.10.90 20 4403.10.90 21 4403.10.90 22 4403.10.90 23 4403.10.90 24 4403.10.90 25 4403.10.90 26 4403.10.90 27 4403.10.90 28 4403.10.90 29 4403.10.90 30 4403.10.90 31 4403.10.90 32 4403.10.90 33 4403.10.90 34 4403.10.90 35 4403.10.90 36 4403.10.90 37 4403.10.90 38 4403.10.90 39 4403.10.90 40 4403.10.90 41 4403.10.90 42 4403.10.90 43 4403.10.90 44 4403.10.90 45 4403.10.90 46 4403.10.90 47 4403.10.90 49 4403.10.90 50 Description (3) - Of Malagangai - Of Penaga - Of Penyau - Of Resak - Of Tembusu - Other Medium hardwoods: - Of Bekak - Of Derum - Of Entapuloh - Of Geriting (Teruntum) - Of Kandis - Of Kasai - Of Kayu Malam - Of Kelat (Ubah) - Of Keledang - Of Keruntum - Of Kulim - Of Mata Ulat - Of Mempening - Of Mengkulang (Kembang) - Of Meransi (Rabong) - Of Merawan (Gagil) - Of Merbatu - Of Merpauh - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Punah - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other Light hardwoods: - Of Acacia Mangium Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

437

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.10.90 51 4403.10.90 52 4403.10.90 53 4403.10.90 54 4403.10.90 55 4403.10.90 56 4403.10.90 57 4403.10.90 58 4403.10.90 59 4403.10.90 60 4403.10.90 61 4403.10.90 62 4403.10.90 63 4403.10.90 64 4403.10.90 65 4403.10.90 66 4403.10.90 67 4403.10.90 68 4403.10.90 69 4403.10.90 70 4403.10.90 71 4403.10.90 72 4403.10.90 73 4403.10.90 74 4403.10.90 75 4403.10.90 76 4403.10.90 77 4403.10.90 78 4403.10.90 79 4403.10.90 80 4403.10.90 81 4403.10.90 82 4403.10.90 83 4403.10.90 84 4403.10.90 85 4403.10.90 86 4403.10.90 87 4403.10.90 88 4403.10.90 89 4403.10.90 90 4403.10.90 91 4403.10.90 92 Description (3) Of Ara Of Araucaria spp. Of Babai Of Batai Of Bayur Of Berangan Of Bintangor Of Binuang Of Dedali Of Durian Of Eucalyptus Of Geronggang (Serungan) Of Gerutu Of Kedondong Of Kelumpang Of Kembang Semangkok Of Ketapang Of Kungkur Of Laran Of Limpaga (Surian) Of Machang Of Mahang Of Medang Of Melantai (Kawang) Of Melunak Of Mempisang (Karai) Of Merbulan Of Mersawa Of Nyatoh Of Nyatoh Kuning Of Pelajau Of Penarahan (Kumpang) Of Perupok Of Petai Of Pulai (Pelai) Of Rubberwood Of Sengkuang Of Sentang Of Sepetir Of Sesendok (Terbulan) Of Terap Of Terentang Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

438

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.10.90 93 4403.10.90 95 4403.10.90 99 4403.20 4403.20.10 4403.20.10 10 4403.20.10 20 4403.20.90 4403.20.90 10 4403.20.90 20 4403.20.90 90 Description (3) - - - Of Red Meranti - - - Other - - Other Other, coniferous: - Baulks, sawlogs and veneer logs: - - Baulks - - Sawlogs and veneer logs - Other: - - Of pulpwood - - Poles, piles and other round wood - - Other Other, of tropical wood specified in Subheading Note 2 to this Chapter: - Dark Red Meranti, Light Red Meranti and Meranti Bakau: - - Baulks, sawlogs and veneer logs: - - - Baulks: - - - - Of Dark Red Meranti (Obar Suluk) - - - - Of Light Red Meranti (Red Seraya) - - - - Of Meranti Bakau - - - Sawlogs and veneer logs: - - - - Of Dark Red Meranti (Obar Suluk) - - - - Of Light Red Meranti (Red Seraya) - - - - Of Meranti Bakau - - Other: - - - Poles, piles and other round wood: - - - - Of Dark Red Meranti (Obar Suluk) - - - - Of Light Red Meranti (Red Seraya) - - - - Of Meranti Bakau - - - Other: - - - - Of Dark Red Meranti - - - - Of Light Red Meranti - - - - Of Meranti Bakau - Other: - - Baulks, sawlogs and veneer logs: - - - Baulks: - - - - Of Kapur Unit of Quantity (4) m3 m3 m3 Import (5) Nil Nil Nil Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

15% 15% Nil Nil Nil

0% 0% 0% 0% 0%

4403.41 4403.41.10

4403.41.10 11 4403.41.10 12 4403.41.10 13 4403.41.10 21 4403.41.10 22 4403.41.10 23 4403.41.90

m3 m3 m3

Nil Nil Nil

15% 15% 15%

0% 0% 0%

m3 m3 m3

Nil Nil Nil

15% 15% 15%

0% 0% 0%

4403.41.90 31 4403.41.90 32 4403.41.90 33 4403.41.90 91 4403.41.90 92 4403.41.90 93 4403.49 4403.49.10

m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

4403.49.10 11

m3

Nil

15%

0%

439

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.49.10 12 4403.49.10 13 4403.49.10 14 Description (3) Of Keruing Of Ramin Of Balau (Selangan Batu) and Red Balau (Selangan Batu Merah) - - Of Nyatoh and Nyatoh Kuning - - Of Merawan (Gagil) - - Of Sepetir - - Other - Sawlogs and veneer logs: - - Of Kapur - - Of Keruing - - Of Ramin: - - - In the rough - - - Roughly squared - - Of Balau (Selangan Batu) and Red Balau (Selangan Batu Merah) - - Of Nyatoh and Nyatoh Kuning - - Of Merawan (Gagil) - - Of Sepetir - - Other Other: - Poles, piles and other round wood: - - Of Kapur - - Of Keruing - - Of Ramin - - Of Balau (Selangan Batu) and Red Balau (Selangan Batu Merah) - - Of Nyatoh and Nyatoh Kuning - - Of Merawan (Gagil) - - Of Sepetir - - Other - Other: - - Of Kapur - - Of Keruing - - Of Ramin Unit of Quantity (4) m3 m3 Import (5) Nil Nil Export (6) 15% 15% ATIGA (7) 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil

15% 15% 15% 15% 15% 15% 15% 15% 15%

0% 0% 0% 0% 0% 0% 0% 0% 0%

4403.49.10 15 4403.49.10 16 4403.49.10 17 4403.49.10 19 4403.49.10 21 4403.49.10 22 4403.49.10 23 4403.49.10 24 4403.49.10 25

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

15% 15% 15% 15% 15%

0% 0% 0% 0% 0%

4403.49.10 26 4403.49.10 27 4403.49.10 28 4403.49.10 29 4403.49.90

4403.49.90 31 4403.49.90 32 4403.49.90 33 4403.49.90 34

m3 m3 m3

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

4403.49.90 35 4403.49.90 36 4403.49.90 37 4403.49.90 39 4403.49.90 91 4403.49.90 92 4403.49.90 93

m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

440

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.49.90 94 Description (3) Of Balau (Selangan Batu) and Red Balau (Selangan Batu Merah) Of Nyatoh and Nyatoh Kuning Of Merawan (Gagil) Of Sepetir Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

4403.49.90 95 4403.49.90 96 4403.49.90 97 4403.49.90 99 4403.91 4403.91.10 4403.91.10 10 4403.91.10 20 4403.91.90 4403.91.90 30 4403.91.90 90 4403.92 4403.92.10 4403.92.10 10 4403.92.10 20 4403.92.90 4403.92.90 30 4403.92.90 90 4403.99 4403.99.10

4403.99.10 03 4403.99.10 04 4403.99.10 05 4403.99.10 06 4403.99.10 07 4403.99.10 08 4403.99.10 09 4403.99.10 10 4403.99.10 11 4403.99.10 12 4403.99.10 13 4403.99.10 15 4403.99.10 16

- - - - - - - - - Other: - Of oak (Quercus spp.): - - Baulks, sawlogs and veneer logs: - - - Baulks - - - Sawlogs and veneer logs - - Other: - - - Poles, piles and other round wood - - - Other - Of beech (Fagus spp.): - - Baulks, sawlogs and veneer logs: - - - Baulks - - - Sawlogs and veneer logs - - Other: - - - Poles, piles and other round wood - - - Other - Other: - - Baulks, sawlogs and veneer logs: - - - Heavy hardwoods: - - - - Of Belian - - - - Of Bitis - - - - Of Chengal - - - - Of Giam - - - - Of Kekatong - - - - Of Keranji - - - - Of Malagangai - - - - Of Penaga - - - - Of Penyau - - - - Of Resak - - - - Of Tembusu - - - - Other - - - Medium hardwoods: - - - - Of Bekak

m3 m3

Nil Nil

15% 15%

0% 0%

m3 m3

Nil Nil

Nil Nil

0% 0%

m3 m3

Nil Nil

15% 15%

0% 0%

m3 m3

Nil Nil

Nil Nil

0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

441

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.99.10 17 4403.99.10 18 4403.99.10 19 4403.99.10 20 4403.99.10 21 4403.99.10 22 4403.99.10 23 4403.99.10 24 4403.99.10 25 4403.99.10 26 4403.99.10 27 4403.99.10 28 4403.99.10 30 4403.99.10 32 4403.99.10 34 4403.99.10 35 4403.99.10 36 4403.99.10 37 4403.99.10 38 4403.99.10 40 4403.99.10 41 4403.99.10 42 4403.99.10 43 4403.99.10 44 4403.99.10 45 4403.99.10 46 4403.99.10 47 4403.99.10 49 Description (3) Of Derum Of Entapuloh Of Geriting (Teruntum) - Of Kandis - Of Kasai - Of Kayu Malam - Of Kelat (Ubah) - Of Keledang - Of Keruntum - Of Kulim - Of Mata Ulat - Of Mempening - Of Meransi (Rabong) - Of Merbatu - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other, medium hardwoods Light hardwoods: - Of Acacia Mangium - Of Ara - Of Araucaria spp. - Of Babai - Of Batai - Of Bayur - Of Berangan - Of Bintangor - Of Binuang - Of Dedali - Of Durian - Of Eucalyptus Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

4403.99.10 50 4403.99.10 51 4403.99.10 52 4403.99.10 53 4403.99.10 54 4403.99.10 55 4403.99.10 56 4403.99.10 57 4403.99.10 58 4403.99.10 59 4403.99.10 60 4403.99.10 61

442

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.99.10 63 4403.99.10 64 4403.99.10 65 4403.99.10 66 4403.99.10 67 4403.99.10 68 4403.99.10 69 4403.99.10 70 4403.99.10 71 4403.99.10 72 4403.99.10 73 4403.99.10 74 4403.99.10 75 4403.99.10 76 4403.99.10 77 4403.99.10 81 4403.99.10 82 4403.99.10 83 4403.99.10 84 4403.99.10 86 4403.99.10 87 4403.99.10 88 4403.99.10 90 4403.99.10 91 4403.99.10 92 4403.99.10 95 4403.99.10 96 4403.99.10 97 4403.99.10 98 4403.99.10 99 4403.99.90 4403.99.90 03 4403.99.90 04 4403.99.90 05 4403.99.90 06 4403.99.90 07 4403.99.90 08 4403.99.90 09 Description (3) Of Gerutu Of Kedondong Of Kelumpang Of Kembang Semangkok - - Of Ketapang - - Of Kungkur - - Of Laran - - Of Limpaga (Surian) - - Of Machang - - Of Mahang - - Of Medang - - Of Melantai (Kawang) - - Of Melunak - - Of Mempisang (Karai) - - Of Merbulan - - Of Pelajau - - Of Penarahan (Kumpang) - - Of Perupok - - Of Petai - - Of Rubberwood - - Of Sengkuang - - Of Sentang - - Of Sesendok (Terbulan) - - Of Terap - - Of Terentang - - Other - Other: - - Of Damar Minyak (Bindang/ Agathis) - - Of Podo - - Of Sempilor - - Other Other: - Heavy hardwoods: - - Of Belian - - Of Bitis - - Of Chengal - - Of Giam - - Of Kekatong - - Of Keranji - - Of Malagangai Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

15% 15% 15% 15%

0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

443

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.99.90 10 4403.99.90 11 4403.99.90 12 4403.99.90 13 4403.99.90 15 4403.99.90 16 4403.99.90 17 4403.99.90 18 4403.99.90 19 4403.99.90 20 4403.99.90 21 4403.99.90 22 4403.99.90 23 4403.99.90 24 4403.99.90 25 4403.99.90 26 4403.99.90 27 4403.99.90 28 4403.99.90 30 4403.99.90 32 4403.99.90 34 4403.99.90 35 4403.99.90 36 4403.99.90 37 4403.99.90 38 4403.99.90 40 4403.99.90 41 4403.99.90 42 4403.99.90 43 4403.99.90 44 4403.99.90 45 4403.99.90 46 4403.99.90 47 4403.99.90 49 4403.99.90 50 4403.99.90 51 4403.99.90 52 4403.99.90 53 4403.99.90 54 4403.99.90 55 Description (3) - Of Penaga - Of Penyau - Of Resak - Of Tembusu - Other Medium hardwoods: - Of Bekak - Of Derum - Of Entapuloh - Of Geriting (Teruntum) - Of Kandis - Of Kasai - Of Kayu Malam - Of Kelat (Ubah) - Of Keledang - Of Keruntum - Of Kulim - Of Mata Ulat - Of Mempening - Of Meransi (Rabong) - Of Merbatu - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other Light hardwoods: - Of Acacia Mangium - Of Ara - Of Araucaria spp. - Of Babai - Of Batai - Of Bayur Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

444

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4403.99.90 56 4403.99.90 57 4403.99.90 58 4403.99.90 59 4403.99.90 60 4403.99.90 61 4403.99.90 63 4403.99.90 64 4403.99.90 65 4403.99.90 66 4403.99.90 67 4403.99.90 68 4403.99.90 69 4403.99.90 70 4403.99.90 71 4403.99.90 72 4403.99.90 73 4403.99.90 74 4403.99.90 75 4403.99.90 76 4403.99.90 77 4403.99.90 81 4403.99.90 82 4403.99.90 83 4403.99.90 84 4403.99.90 86 4403.99.90 87 4403.99.90 88 4403.99.90 90 4403.99.90 91 4403.99.90 92 4403.99.90 95 4403.99.90 96 4403.99.90 97 4403.99.90 98 4403.99.90 99 Description (3) Of Berangan Of Bintangor Of Binuang Of Dedali Of Durian Of Eucalyptus Of Gerutu Of Kedondong Of Kelumpang Of Kembang Semangkok - Of Ketapang - Of Kungkur - Of Laran - Of Limpaga (Surian) - Of Machang - Of Mahang - Of Medang - Of Melantai (Kawang) - Of Melunak - Of Mempisang (Karai) - Of Merbulan - Of Pelajau - Of Penarahan (Kumpang) - Of Perupok - Of Petai - Of Rubberwood - Of Sengkuang - Of Sentang - Of Sesendok (Terbulan) - Of Terap - Of Terentang - Other Other: - Of Damar Minyak (Bindang/ Agathis) - Of Podo - Of Sempilor - Other Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

445

P.U. (A) 277


RATE OF DUTY Heading (1) 44.04 Tariff Code (2) Description (3) Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like; chipwood and the like. - Coniferous: - - Chipwood - - Other - Non-coniferous: - - Chipwood - - Other Wood wool; wood flour. - Wood wool - Wood flour Railway or tramway sleepers (crossties) of wood. - Not impregnated: - - Standard and better grade: - - - Of Keruing - - - Of Kempas (Menggeris) - - - Of Kapur - - - Other - - Select and better grade: - - - Of Balau (Selangan Batu) - - - Of Chengal - - - Of Merbau - - - Other - Other: - - Standard and better grade: - - - Of Keruing - - - Of Kempas (Menggeris) - - - Of Kapur - - - Other - - Select and better grade: - - - Of Balau (Selangan Batu) - - - Of Chengal - - - Of Merbau - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4404.10.00 4404.10.00 10 4404.10.00 90 4404.20 4404.20.10 00 4404.20.90 00 44.05 4405.00 4405.00.10 00 4405.00.20 00

kg kg kg kg

20% 20% 20% 10%

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg

20% 5%

Nil Nil

0% 0%

44.06 4406.10.00 4406.10.00 11 4406.10.00 12 4406.10.00 13 4406.10.00 19 4406.10.00 21 4406.10.00 22 4406.10.00 23 4406.10.00 29 4406.90.00 4406.90.00 11 4406.90.00 12 4406.90.00 13 4406.90.00 19 4406.90.00 21 4406.90.00 22 4406.90.00 23 4406.90.00 29

m3 m3 m3 m3 m3 m3 m3 m3

5% 5% 5% 5% 5% 5% 5% 5%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3

5% 5% 5% 5% 5% 5% 5% 5%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

446

P.U. (A) 277


RATE OF DUTY Heading (1) 44.07 Tariff Code (2) Description (3) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. - Coniferous: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Of tropical wood specified in Subheading Note 2 to this Chapter: - - Mahogany (Swietenia spp.): - - - Planed, sanded or endjointed: - - - - Decks - - - - Cross arms - - - - Wagon planks - - - - Sawn lengthwise - - - - Sliced or peeled - - - - Other - - - Other: - - - - Decks - - - - Cross arms - - - - Wagon planks - - - - Sawn lengthwise - - - - Sliced or peeled - - - - Other - - Virola, Imbuia and Balsa: - - - Planed, sanded or endjointed: - - - - Decks - - - - Cross arms - - - - Wagon planks - - - - Sawn lengthwise - - - - Sliced or peeled - - - - Other - - - Other: - - - - Decks - - - - Cross arms - - - - Wagon planks - - - - Sawn lengthwise - - - - Sliced or peeled - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4407.10.00 4407.10.00 10 4407.10.00 20 4407.10.00 30 4407.10.00 40 4407.10.00 50 4407.10.00 90

m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

4407.21 4407.21.10 4407.21.10 10 4407.21.10 20 4407.21.10 30 4407.21.10 40 4407.21.10 50 4407.21.10 90 4407.21.90 4407.21.90 10 4407.21.90 20 4407.21.90 30 4407.21.90 40 4407.21.90 50 4407.21.90 90 4407.22 4407.22.10 4407.22.10 10 4407.22.10 20 4407.22.10 30 4407.22.10 40 4407.22.10 50 4407.22.10 90 4407.22.90 4407.22.90 10 4407.22.90 20 4407.22.90 30 4407.22.90 40 4407.22.90 50 4407.22.90 90

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

447

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.25 4407.25.11 4407.25.11 10 4407.25.11 20 4407.25.11 30 4407.25.11 40 4407.25.11 50 4407.25.11 90 4407.25.19 4407.25.19 10 4407.25.19 20 4407.25.19 30 4407.25.19 40 4407.25.19 50 4407.25.19 90 4407.25.21 4407.25.21 10 4407.25.21 20 4407.25.21 30 4407.25.21 40 4407.25.21 50 4407.25.21 90 4407.25.29 4407.25.29 10 4407.25.29 20 4407.25.29 30 4407.25.29 40 4407.25.29 50 4407.25.29 90 4407.26 4407.26.10 4407.26.10 10 4407.26.10 20 4407.26.10 30 4407.26.10 40 4407.26.10 50 4407.26.10 90 Description (3) Dark Red Meranti, Light Red Meranti and Meranti Bakau: - Dark Red Meranti or Light Red Meranti: - - Planed, sanded or endjointed: - - - Decks - - - Cross arms - - - Wagon planks - - - Sawn lengthwise - - - Sliced or peeled - - - Other - - Other: - - - Decks - - - Cross arms - - - Wagon planks - - - Sawn lengthwise - - - Sliced or peeled - - - Other - Meranti Bakau: - - Planed, sanded or endjointed: - - - Decks - - - Cross arms - - - Wagon planks - - - Sawn lengthwise - - - Sliced or peeled - - - Other - - Other: - - - Decks - - - Cross arms - - - Wagon planks - - - Sawn lengthwise - - - Sliced or peeled - - - Other White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan: - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

448

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.26.90 4407.26.90 10 4407.26.90 20 4407.26.90 30 4407.26.90 40 4407.26.90 50 4407.26.90 90 4407.27 4407.27.10 4407.27.10 10 4407.27.10 20 4407.27.10 30 4407.27.10 40 4407.27.10 50 4407.27.10 90 4407.27.90 4407.27.90 10 4407.27.90 20 4407.27.90 30 4407.27.90 40 4407.27.90 50 4407.27.90 90 4407.28 4407.28.10 4407.28.10 10 4407.28.10 20 4407.28.10 30 4407.28.10 40 4407.28.10 50 4407.28.10 90 4407.28.90 4407.28.90 10 4407.28.90 20 4407.28.90 30 4407.28.90 40 4407.28.90 50 4407.28.90 90 4407.29 4407.29.11 4407.29.11 10 Description (3) - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Sapelli: - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Iroko: - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Other: - Jelutong (Dyera spp.): - - Planed, sanded or endjointed: - - - Decks Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3

Nil

Nil

0%

449

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.29.11 20 4407.29.11 30 4407.29.11 40 4407.29.11 50 4407.29.11 90 4407.29.19 4407.29.19 10 4407.29.19 20 4407.29.19 30 4407.29.19 40 4407.29.19 50 4407.29.19 90 4407.29.21 4407.29.21 10 4407.29.21 20 4407.29.21 30 4407.29.21 40 4407.29.21 50 4407.29.21 90 4407.29.29 4407.29.29 10 4407.29.29 20 4407.29.29 30 4407.29.29 40 4407.29.29 50 4407.29.29 90 4407.29.31 4407.29.31 10 4407.29.31 20 4407.29.31 30 4407.29.31 40 4407.29.31 50 4407.29.31 90 4407.29.39 4407.29.39 10 4407.29.39 20 4407.29.39 30 4407.29.39 40 4407.29.39 50 4407.29.39 90 Description (3) - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Kapur (Dryobalanops spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Kempas (Koompassia spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

450

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.29.41 4407.29.41 10 4407.29.41 20 4407.29.41 30 4407.29.41 40 4407.29.41 50 4407.29.41 90 4407.29.49 4407.29.49 10 4407.29.49 20 4407.29.49 30 4407.29.49 40 4407.29.49 50 4407.29.49 90 4407.29.51 4407.29.51 10 4407.29.51 20 4407.29.51 30 4407.29.51 40 4407.29.51 50 4407.29.51 90 4407.29.59 4407.29.59 10 4407.29.59 20 4407.29.59 30 4407.29.59 40 4407.29.59 50 4407.29.59 90 4407.29.61 4407.29.61 10 4407.29.61 20 4407.29.61 30 4407.29.61 40 4407.29.61 50 4407.29.61 90 4407.29.69 4407.29.69 10 4407.29.69 20 Description (3) Keruing (Dipterocarpus spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Ramin (Gonystylus spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Teak (Tectona spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

451

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.29.69 30 4407.29.69 40 4407.29.69 50 4407.29.69 90 4407.29.71 4407.29.71 10 4407.29.71 20 4407.29.71 30 4407.29.71 40 4407.29.71 50 4407.29.71 90 4407.29.79 4407.29.79 10 4407.29.79 20 4407.29.79 30 4407.29.79 40 4407.29.79 50 4407.29.79 90 4407.29.81 4407.29.81 10 4407.29.81 20 4407.29.81 30 4407.29.81 40 4407.29.81 50 4407.29.81 90 4407.29.89 4407.29.89 10 4407.29.89 20 4407.29.89 30 4407.29.89 40 4407.29.89 50 4407.29.89 90 4407.29.91 Description (3) - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Balau (Shorea spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Mengkulang (Heritiera spp.): - Planed, sanded or endjointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Other: - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed: - - Decks - - Cross arms - - Wagon planks Unit of Quantity (4) m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Export (6) Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

4407.29.91 10 4407.29.91 20 4407.29.91 30

m3 m3 m3

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

452

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.29.91 41 4407.29.91 42 4407.29.91 50 4407.29.91 90 4407.29.92 4407.29.92 10 4407.29.92 20 4407.29.92 30 4407.29.92 41 4407.29.92 42 4407.29.92 50 4407.29.92 90 4407.29.93 4407.29.93 10 4407.29.93 20 4407.29.93 30 4407.29.93 41 4407.29.93 49 4407.29.93 50 4407.29.93 90 4407.29.99 4407.29.99 10 4407.29.99 20 4407.29.99 30 4407.29.99 41 4407.29.99 49 4407.29.99 50 4407.29.99 90 4407.91 4407.91.10 4407.91.10 10 4407.91.10 20 4407.91.10 30 Description (3) Sawn lengthwise of Jongkong - Sawn lengthwise of Merbau - Sliced or peeled - Other Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), other: - Decks - Cross arms - Wagon planks - Sawn lengthwise of Jongkong - Sawn lengthwise of Merbau - Sliced or peeled - Other Other, planed, sanded or end-jointed: - Decks - Cross arms - Wagon planks - Sawn lengthwise of Yellow Meranti (Yellow Seraya) - Other, sawn lengthwise - Sliced or peeled - Other Other: - Decks - Cross arms - Wagon planks - Sawn lengthwise of Yellow Meranti (Yellow Seraya) - Other, sawn lengthwise - Sliced or peeled - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

m3 m3 m3

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

- - - - Other: - Of oak (Quercus spp.): - - Planed, sanded or jointed: - - - Decks - - - Cross arms - - - Wagon planks

endm3 m3 m3 Nil Nil Nil Nil Nil Nil 0% 0% 0%

453

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.91.10 40 4407.91.10 50 4407.91.10 90 4407.91.90 4407.91.90 10 4407.91.90 20 4407.91.90 30 4407.91.90 40 4407.91.90 50 4407.91.90 90 4407.92 4407.92.10 4407.92.10 10 4407.92.10 20 4407.92.10 30 4407.92.10 40 4407.92.10 50 4407.92.10 90 4407.92.90 4407.92.90 10 4407.92.90 20 4407.92.90 30 4407.92.90 40 4407.92.90 50 4407.92.90 90 4407.93 4407.93.10 4407.93.10 10 4407.93.10 20 4407.93.10 30 4407.93.10 40 4407.93.10 50 4407.93.10 90 4407.93.90 4407.93.90 10 4407.93.90 20 4407.93.90 30 4407.93.90 40 4407.93.90 50 4407.93.90 90 4407.94 4407.94.10 4407.94.10 10 Description (3) - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Of beech (Fagus spp.): - Planed, sanded or jointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Of maple (Acer spp.): - Planed, sanded or jointed: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other - Other: - - Decks - - Cross arms - - Wagon planks - - Sawn lengthwise - - Sliced or peeled - - Other Of cherry (Prunus spp.): - Planed, sanded or jointed: - - Decks Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 endm3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 endm3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 endm3 Nil Nil 0% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0%

454

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.94.10 20 4407.94.10 30 4407.94.10 40 4407.94.10 50 4407.94.10 90 4407.94.90 4407.94.90 10 4407.94.90 20 4407.94.90 30 4407.94.90 40 4407.94.90 50 4407.94.90 90 4407.95 4407.95.10 4407.95.10 10 4407.95.10 20 4407.95.10 30 4407.95.10 40 4407.95.10 50 4407.95.10 90 4407.95.90 4407.95.90 10 4407.95.90 20 4407.95.90 30 4407.95.90 40 4407.95.90 50 4407.95.90 90 4407.99 4407.99.10 Description (3) Cross arms Wagon planks Sawn lengthwise Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 endm3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 endNil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

- Sliced or peeled - Other Other: - Decks - Cross arms Wagon planks Sawn lengthwise

- - Sliced or peeled - - Other Of ash (Fraxinus spp.): - Planed, sanded or jointed: - - Decks - - Cross arms - - Wagon planks Sawn lengthwise Sliced or peeled

- Other Other: - Decks - Cross arms - Wagon planks - Sawn lengthwise

- - Sliced or peeled - - Other Other: - Planed, sanded or jointed: Heavy hardwoods: - Of Belian - Of Bitis - Of Chengal - Of Giam - Of Kekatong - Of Keranji - Of Malagangai - Of Penaga - Of Penyau - Of Resak

4407.99.10 03 4407.99.10 04 4407.99.10 05 4407.99.10 06 4407.99.10 07 4407.99.10 08 4407.99.10 09 4407.99.10 10 4407.99.10 11 4407.99.10 12

m3 m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

455

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.99.10 13 4407.99.10 15 4407.99.10 16 4407.99.10 17 4407.99.10 18 4407.99.10 19 4407.99.10 20 4407.99.10 21 4407.99.10 22 4407.99.10 23 4407.99.10 24 4407.99.10 25 4407.99.10 26 4407.99.10 27 4407.99.10 28 4407.99.10 30 4407.99.10 32 4407.99.10 34 4407.99.10 35 4407.99.10 36 4407.99.10 37 4407.99.10 38 4407.99.10 40 4407.99.10 41 4407.99.10 42 4407.99.10 43 4407.99.10 44 4407.99.10 45 4407.99.10 46 4407.99.10 47 4407.99.10 49 4407.99.10 50 4407.99.10 51 4407.99.10 52 4407.99.10 53 4407.99.10 54 4407.99.10 55 4407.99.10 56 4407.99.10 57 4407.99.10 58 Description (3) - Of Tembusu - Other Medium hardwoods: - Of Bekak - Of Derum - Of Entapuloh - Of Geriting (Teruntum) - Of Kandis - Of Kasai - Of Kayu Malam - Of Kelat (Ubah) - Of Keledang - Of Keruntum - Of Kulim - Of Mata Ulat - Of Mempening - Of Meransi (Rabong) - Of Merbatu - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other Light hardwoods: - Of Acacia Mangium - Of Ara - Of Araucaria spp. - Of Babai - Of Batai - Of Bayur - Of Berangan - Of Bintangor - Of Binuang Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

456

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.99.10 59 4407.99.10 60 4407.99.10 61 4407.99.10 63 4407.99.10 64 4407.99.10 65 4407.99.10 66 4407.99.10 67 4407.99.10 68 4407.99.10 69 4407.99.10 70 4407.99.10 71 4407.99.10 72 4407.99.10 73 4407.99.10 74 4407.99.10 75 4407.99.10 76 4407.99.10 77 4407.99.10 81 4407.99.10 82 4407.99.10 83 4407.99.10 84 4407.99.10 86 4407.99.10 87 4407.99.10 88 4407.99.10 90 4407.99.10 91 4407.99.10 92 4407.99.10 95 4407.99.10 96 4407.99.10 97 4407.99.10 98 4407.99.10 99 4407.99.90 4407.99.90 03 4407.99.90 04 4407.99.90 05 4407.99.90 06 Description (3) Of Dedali Of Durian Of Eucalyptus Of Gerutu Of Kedondong Of Kelumpang Of Kembang Semangkok - - Of Ketapang - - Of Kungkur - - Of Laran - - Of Limpaga (Surian) - - Of Machang - - Of Mahang - - Of Medang - - Of Melantai (Kawang) - - Of Melunak - - Of Mempisang (Karai) - - Of Merbulan - - Of Pelajau - - Of Penarahan (Kumpang) - - Of Perupok - - Of Petai - - Of Rubberwood - - Of Sengkuang - - Of Sentang - - Of Sesendok (Terbulan) - - Of Terap - - Of Terentang - - Other - Other: - - Of Damar Minyak (Bindang/ Agathis) - - Of Podo - - Of Sempilor - - Other Other: - Heavy hardwoods: - - Of Belian - - Of Bitis - - Of Chengal - - Of Giam Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

457

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.99.90 07 4407.99.90 08 4407.99.90 09 4407.99.90 10 4407.99.90 11 4407.99.90 12 4407.99.90 13 4407.99.90 15 4407.99.90 16 4407.99.90 17 4407.99.90 18 4407.99.90 19 4407.99.90 20 4407.99.90 21 4407.99.90 22 4407.99.90 23 4407.99.90 24 4407.99.90 25 4407.99.90 26 4407.99.90 27 4407.99.90 28 4407.99.90 30 4407.99.90 32 4407.99.90 34 4407.99.90 35 4407.99.90 36 4407.99.90 37 4407.99.90 38 4407.99.90 40 4407.99.90 41 4407.99.90 42 4407.99.90 43 4407.99.90 44 4407.99.90 45 4407.99.90 46 4407.99.90 47 4407.99.90 49 4407.99.90 50 4407.99.90 51 4407.99.90 52 Description (3) - Of Kekatong - Of Keranji - Of Malagangai - Of Penaga - Of Penyau - Of Resak - Of Tembusu - Other Medium hardwoods: - Of Bekak - Of Derum - Of Entapuloh - Of Geriting (Teruntum) - Of Kandis - Of Kasai - Of Kayu Malam - Of Kelat (Ubah) - Of Keledang - Of Keruntum - Of Kulim - Of Mata Ulat - Of Mempening - Of Meransi (Rabong) - Of Merbatu - Of Mertas - Of Nyalin - Of Pauh Kijang - Of Perah - Of Petaling - Of Ranggu - Of Rengas - Of Semayur - Of Senumpul - Of Simpoh - Of Tampoi - Of Tualang (Tapang) - Of Tulang Daing (Kedang Belum) - Other Light hardwoods: - Of Acacia Mangium - Of Ara - Of Araucaria spp. Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

458

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4407.99.90 53 4407.99.90 54 4407.99.90 55 4407.99.90 56 4407.99.90 57 4407.99.90 58 4407.99.90 59 4407.99.90 60 4407.99.90 61 4407.99.90 63 4407.99.90 64 4407.99.90 65 4407.99.90 66 4407.99.90 67 4407.99.90 68 4407.99.90 69 4407.99.90 70 4407.99.90 71 4407.99.90 72 4407.99.90 73 4407.99.90 74 4407.99.90 75 4407.99.90 76 4407.99.90 77 4407.99.90 81 4407.99.90 82 4407.99.90 83 4407.99.90 84 4407.99.90 86 4407.99.90 87 4407.99.90 88 4407.99.90 90 4407.99.90 91 4407.99.90 92 4407.99.90 95 4407.99.90 96 4407.99.90 97 4407.99.90 98 4407.99.90 99 Description (3) Of Babai Of Batai Of Bayur Of Berangan Of Bintangor Of Binuang Of Dedali Of Durian Of Eucalyptus Of Gerutu Of Kedondong Of Kelumpang Of Kembang Semangkok - Of Ketapang - Of Kungkur - Of Laran - Of Limpaga (Surian) - Of Machang - Of Mahang - Of Medang - Of Melantai (Kawang) - Of Melunak - Of Mempisang (Karai) - Of Merbulan - Of Pelajau - Of Penarahan (Kumpang) - Of Perupok - Of Petai - Of Rubberwood - Of Sengkuang - Of Sentang - Of Sesendok (Terbulan) - Of Terap - Of Terentang - Other Other: - Of Damar Minyak (Bindang/ Agathis) - Of Podo - Of Sempilor - Other Unit of Quantity (4) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 Import (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Export (6) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil ATIGA (7) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

459

P.U. (A) 277


RATE OF DUTY Heading (1) 44.08 Tariff Code (2) Description (3) Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. - Coniferous: - - Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a kind used for blockboard manufacture - - Face veneer sheets - - Other: - - - Planed sheets - - - Core veneer or sanded or end-jointed - - - Other - Of tropical wood specified in Subheading Note 2 to this Chapter: - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: - - - Face veneer sheets - - - Other: - - - - Planed sheets - - - - Core veneer or sanded or end-jointed - - - - Other - - Other: - - - Jelutong wood slats of a kind used for pencil manufacture - - - Other: - - - - Face veneer sheets - - - - Other: - - - - Planed sheets - - - - Core veneer or sanded or end-jointed - - - - Other - Other: - - Face veneer sheets - - Other: - - - Planed sheets - - - Core veneer or sanded or end-jointed - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4408.10 4408.10.10 00

4408.10.30 00 4408.10.90 4408.10.90 10 4408.10.90 20 4408.10.90 90

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

4408.31.00 4408.31.00 10 4408.31.00 91 4408.31.00 92 4408.31.00 99 4408.39 4408.39.10 00 4408.39.90 4408.39.90 10 4408.39.90 91 4408.39.90 92 4408.39.90 99 4408.90.00 4408.90.00 10 4408.90.00 91 4408.90.00 92 4408.90.00 99

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m3 m3 m3 m3 m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0%

460

P.U. (A) 277


RATE OF DUTY Heading (1) 44.09 Tariff Code (2) Description (3) Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, Vjointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. - Coniferous: - - Moulded - - Rounded - - Strip and friezes for parquet flooring, not assembled - - Sanded or finger-jointed - - Other - Non-coniferous: - - Of bamboo: - - - Moulded - - - Rounded - - - Sanded or finger-jointed - - - Other - - Other: - - - Teak: - - - - Moulded - - - - Rounded - - - - Strip and friezes for parquet flooring, not assembled - - - - Sanded or finger-jointed - - - - Other - - - Other: - - - - Moulded - - - - Rounded - - - - Strip and friezes for parquet flooring, not assembled - - - - Sanded or finger-jointed - - - - Other Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. - Of wood: - - Particle board Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4409.10.00 4409.10.00 10 4409.10.00 20 4409.10.00 30 4409.10.00 40 4409.10.00 90 4409.21.00 4409.21.00 10 4409.21.00 20 4409.21.00 30 4409.21.00 90 4409.29.00 4409.29.00 11 4409.29.00 12 4409.29.00 13 4409.29.00 14 4409.29.00 19 4409.29.00 91 4409.29.00 92 4409.29.00 93 4409.29.00 94 4409.29.00 99 44.10

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

m3 m3 m3 m3

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

m3 m3

Nil Nil

Nil Nil

0% 0%

m3 m3 m3 m3 m3

Nil Nil Nil Nil Nil

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

m3 m3 m3

Nil Nil Nil

Nil Nil Nil

0% 0% 0%

4410.11.00 00

m3

20%

Nil

0%

461

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4410.12.00 00 4410.19.00 00 4410.90.00 00 44.11 Description (3) - Oriented stand board (OSB) - Other Other Unit of Quantity (4) m3 m3 m3 Import (5) 20% 20% 20% Export (6) Nil Nil Nil ATIGA (7) 0% 0% 0%

4411.12.00 00 4411.13.00 00 4411.14.00 00 4411.92.00 00 4411.93.00 00 4411.94.00 00

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. - Medium density fibreboard (MDF): - - Of a thickness not exceeding 5 mm - - Of a thickness exceeding 5 mm but not exceeding 9 mm - - Of a thickness exceeding 9 mm - Other: - - Of a density exceeding 0.8 g/cm3 - - Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 - - Of a density not exceeding 0.5 g/cm3 Plywood, veneered panels and similar laminated wood. - Of bamboo - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: - - With at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter - - Other, with at least one outer ply of non-coniferous wood - - Other - Other: - - Blockboard, laminboard and battenboard - - Other: - - - With at least one ply of tropical wood specified in Subheading Note 2 to this Chapter - - - Other: - - - - Veneered panels: - - - - - Plain

m3 m3 m3

20% 20% 20%

Nil Nil Nil

0% 0% 0%

m3 m3 m3

20% 20% 20%

Nil Nil Nil

0% 0% 0%

44.12 4412.10.00 00

m3

35%

Nil

0%

4412.31.00 00

4412.32.00 00 4412.39.00 00 4412.94.00 00 4412.99.00 4412.99.00 10

m3 m3 m3

35% 35% 35%

Nil Nil Nil

0% 0% 0%

m3

35%

Nil

0%

m3

40%

Nil

0%

4412.99.00 21

m3

25%

Nil

0%

462

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Other: - Faced with plastics - - Other Other: - Plain: - - Faced with teak - - Other - Other: - - Faced with plastics - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4412.99.00 22 4412.99.00 29

m3 m3

30% 25%

Nil Nil

0% 0%

4412.99.00 31 4412.99.00 39 4412.99.00 91 4412.99.00 99 44.13 4413.00.00 00

m3 m3

35% 25%

Nil Nil

0% 0%

m3 m3

30% 25%

Nil Nil

0% 0%

Densified wood, in blocks, plates, strips or profile shapes. Wooden frames for paintings, photographs, mirrors or similar objects. Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. - Cases, boxes, crates, drums and similar packings; cable-drums - Pallets, box pallets and other load boards; pallet collars Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves. - Staves - Other Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. - Boot or shoe lasts - Other Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. - Windows, French-windows and their frames

kg

20%

Nil

0%

44.14

4414.00.00 00

kg

20%

Nil

0%

44.15

4415.10.00 00 4415.20.00 00 44.16 4416.00 4416.00.10 00 4416.00.90 00 44.17 4417.00

u u

20% 20%

Nil Nil

0% 0%

kg kg

20% 20%

Nil Nil

0% 0%

4417.00.10 00 4417.00.90 00 44.18

kg kg

20% 20%

Nil Nil

0% 0%

4418.10.00 00

kg

20%

Nil

0%

463

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4418.20.00 00 4418.40.00 00 4418.50.00 4418.50.00 10 4418.50.00 20 4418.60.00 00 4418.71.00 00 4418.72.00 00 4418.79.00 00 4418.90 4418.90.10 4418.90.10 10 4418.90.10 91 4418.90.10 99 4418.90.90 00 44.19 4419.00.00 00 Description (3) Doors and their frames and thresholds Shuttering for concrete constructional work Shingles and shakes: - Shingles - Shakes Posts and beams Assembled flooring panels: - For mosaic floors - Other, multilayer - Other Other: - Cellular wood panels: - - Plain - - Other: - - - Faced with plastics - - - Other - Other and kitchenware, of Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg kg kg kg kg

20% 20% 20% 20% 20% 20% 20% 20%

Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0%

kg kg kg kg

20% 20% 20% 20%

Nil Nil Nil Nil

0% 0% 0% 0%

Tableware wood.

kg

20%

Nil

0%

44.20

4420.10.00 00 4420.90 4420.90.10 00 4420.90.90 4420.90.90 10 4420.90.90 20

4420.90.90 31 4420.90.90 32 4420.90.90 39

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. - Statuettes and other ornaments, of wood - Other: - - Wooden articles of furniture not falling in Chapter 94 - - Other: - - - Wood marquetry and inlaid wood - - - Tobacco, cigar, cigarette and snuff boxes, ash trays - - - Cases imported separately: - - - - For cutlery - - - - For drawing, mathematical or scientific instruments - - - - Other

kg

20%

Nil

0%

kg

Nil

Nil

0%

kg kg kg

20% 20% 20%

Nil Nil Nil

0% 0% 0%

kg kg

5% 20%

Nil Nil

0% 0%

464

P.U. (A) 277


RATE OF DUTY Heading (1) Tariff Code (2) 4420.90.90 40 4420.90.90 90 44.21 4421.10.00 00 4421.90 4421.90.10 00 4421.90.20 00 4421.90.30 00 4421.90.40 00 4421.90.70 00 4421.90.80 00 4421.90.93 00 4421.90.94 00 4421.90.99 4421.90.99 10 4421.90.99 20 4421.90.99 30 4421.90.99 90 Description (3) Articles of a kind normally carried in the pocket, in the handbag or on the person Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

5% 20%

Nil Nil

0% 0%

Other articles of wood. - Clothes hangers - Other: - - Spools, cops and bobbins, sewing thread reels and the like - - Match splints - - Wooden pegs or pins for footwear - - Candy-sticks, ice-cream sticks and ice-cream spoons - - Fans and handscreens, frames and handles therefor, and parts thereof - - Toothpicks - - Other: - - - Prayer beads - - - Other beads - - - Other: - - - - Wood paving blocks - - - - Joss stick - - - - Blind and blind fittings - - - - Other

kg

20%

Nil

0%

kg kg kg kg kg kg kg kg kg kg kg kg

5% 5% 20% 10% 5% 20% Nil 20% 20% Nil 20% 20%

Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

465

P.U. (A) 277


Chapter 45 Cork and articles of cork Chapter Notes. 1. This Chapter does not cover: (a) (b) (c) Footwear or parts of footwear of Chapter 64; Headgear or parts of headgear of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites).

RATE OF DUTY Heading (1) 45.01 4501.10.00 00 4501.90.00 00 45.02 4502.00.00 00 Tariff Code (2) Description (3) Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. - Natural cork, raw or simply prepared - Other Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharpedged blanks for corks or stoppers). Articles of natural cork. 4503.10.00 00 4503.90.00 00 45.04 Corks and stoppers Other kg kg 5% 5% Nil Nil 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

45.03

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. 4504.10.00 00 4504.90.00 00 Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs Other

kg kg

20% 15%

Nil Nil

0% 0%

466

P.U. (A) 277


Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Chapter Notes. 1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover: (a) (b) (c) (d) (e) 3. Wall coverings of heading 48.14; Twine, cordage, ropes or cables, plaited or not (heading 56.07); Footwear or headgear or parts thereof of Chapter 64 or 65; Vehicles or bodies for vehicles of basketware (Chapter 87); or Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

RATE OF DUTY Heading (1) 46.01 Tariff Code (2) Description (3) Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). - Mats, matting and screens of vegetable materials: 4601.21.00 00 4601.22.00 00 4601.29.00 00 Of bamboo Of rattan Other kg kg kg 20% 20% 20% Nil Nil Nil 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

467

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4601.92 4601.92.10 00 4601.92.90 4601.92.90 10 Other: Of bamboo: Plaits and similar products of plaiting materials, whether or not assembled into strips Other: - Fans and handscreens, frames and handles therefor, and parts thereof - Other Plaits and similar products of plaiting materials, whether or not assembled into strips Other: Fans and handscreens, frames and handles therefor, and parts thereof Other Description (3) Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

15%

Nil

0%

4601.92.90 90 4601.93 4601.93.10 00 4601.93.90 4601.93.90 10

kg kg

5% 25%

Nil Nil

0% 0%

Of rattan:

kg

15%

Nil

0%

4601.93.90 90 4601.94 4601.94.10 00 4601.94.90 4601.94.90 10

kg kg

5% 25%

Nil Nil

0% 0%

Of other vegetable materials: Plaits and similar products of plaiting materials, whether or not assembled into strips Other: Fans and handscreens, frames and handles therefor, and parts thereof Other

kg

15%

Nil

0%

4601.94.90 90 4601.99 4601.99.10 00 4601.99.20 00 4601.99.90 4601.99.90 10

kg kg kg

5% 25% 20%

Nil Nil Nil

0% 0% 0%

Other: Mats and matting Plaits and similar products of plaiting materials, whether or not assembled into strips Other: - Fans and handscreens, frames and handles therefor, and parts thereof - Other

kg

15%

Nil

0%

4601.99.90 90

kg kg

5% 20%

Nil Nil

0% 0%

468

P.U. (A) 277

RATE OF DUTY Heading (1) 46.02 Tariff Code (2) Description (3) Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. - Of vegetable materials: 4602.11.00 4602.11.00 10 4602.11.00 20 4602.11.00 90 4602.12.00 4602.12.00 10 4602.12.00 20 4602.12.00 90 4602.19.00 4602.19.00 10 4602.19.00 20 4602.19.00 90 4602.90.00 4602.90.00 10 4602.90.00 20 4602.90.00 90 Of bamboo: Travelling bags and suitcases Straw envelopes for bottles Other Travelling bags and suitcases Straw envelopes for bottles Other Travelling bags and suitcases Straw envelopes for bottles Other kg kg kg kg kg kg kg kg kg kg kg kg 20% 25% 15% 20% 25% 15% 20% 25% 15% 20% 25% 15% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

Of rattan:

Other:

Other: Travelling bags and suitcases Straw envelopes for bottles Other

469

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SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Chapter Notes. 1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 200C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

RATE OF DUTY Heading (1) 47.01 47.02 Tariff Code (2) 4701.00.00 00 4702.00.00 00 Description (3) Mechanical wood pulp. Chemical grades. wood pulp, dissolving kg Nil Nil 0% Unit of Quantity (4) kg Import (5) Nil Export (6) Nil ATIGA (7) 0%

47.03

4703.11.00 00 4703.19.00 00 4703.21.00 00 4703.29.00 00 47.04

Chemical wood pulp, soda or sulphate, other than dissolving grades. - Unbleached: - - Coniferous - - Non-coniferous - Semi-bleached or bleached: - - Coniferous - - Non-coniferous Chemical wood pulp, sulphite, other than dissolving grades. - Unbleached: - - Coniferous - - Non-coniferous - Semi-bleached or bleached: - - Coniferous - - Non-coniferous

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

4704.11.00 00 4704.19.00 00 4704.21.00 00 4704.29.00 00

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

470

P.U. (A) 277

RATE OF DUTY Heading (1) 47.05 Tariff Code (2) 4705.00.00 00 Description (3) Wood pulp obtained by a combination of mechanical and chemical pulping processes. Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. - Cotton linters pulp - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard - Other, of bamboo - Other: - - Mechanical - - Chemical - - Obtained by a combination of mechanical and chemical processes Recovered (waste and scrap) paper or paperboard. - Unbleached kraft paper or paperboard or corrugated paper or paperboard - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) - Other, including unsorted waste and scrap Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

47.06

4706.10.00 00 4706.20.00 00 4706.30.00 00 4706.91.00 00 4706.92.00 00 4706.93.00 00

kg

Nil

Nil

0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg

Nil

Nil

0%

47.07 4707.10.00 00 4707.20.00 00 4707.30.00 00

kg kg

Nil Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

4707.90.00 00

471

P.U. (A) 277


Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Chapter Notes. 1. 2. For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m 2). This Chapter does not cover: (a) (b) (c) (d) (e) (f) (g) Articles of Chapter 30; Stamping foils of heading 32.12; Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); Sensitised paper or paperboard of headings 37.01 to 37.04; Paper impregnated with diagnostic or laboratory reagents (heading 38.22); Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14(Chapter 39) (h) (ij) (k) (l) (m) Articles of heading 42.02 (for example, travel goods); Articles of Chapter 46 (manufactures of plaiting material); Paper yarn or textile articles of paper yarn (Section XI); Articles of Chapter 64 or Chapter 65; Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (n) (o) (p) (q) 3. Metal foil backed with paper or paperboard (generally Section XIV or XV); Articles of heading 92.09; Articles of Chapter 95 (for example, toys, games, sports requisites); or Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies). Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which has been otherwise processed.

472

P.U. (A) 277


4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2. 5. For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemimechanical process and satisfying any of the following criteria: For paper or paperboard weighing not more than 150 g/m2: (a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and 1. 2. (b) 1. 2. (c) (d) (e) weighing not more than 80 g/m2; or coloured throughout the mass; or weighing not more than 80 g/m2; or coloured throughout the mass; or

containing more than 8% ash; and

containing more than 3% ash and having a brightness of 60% or more; or containing more than 3% but not more than 8 % ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m2/g; or containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.

For paper or paperboard weighing more than 150 g/m2: (a) (b) coloured throughout the mass; or having a brightness of 60% or more; and 1. 2. (c) a caliper of 225 micrometres (microns) or less; or a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%. Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper of paperboard. 6. 7. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

473

P.U. (A) 277


8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) (b) 9. in strips or rolls of a width exceeding 36 cm; or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to: (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (ii) (iii) (iv) (b) (c) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23. 10. 11. 12. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. Except for goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Subheading Notes. 1. For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machineglazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m 2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

474

P.U. (A) 277


Weight g/m2 115 125 200 300 400 2. Minimum Mullen bursting strength kPa 393 417 637 824 961

For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m 2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (a) (b) Having a Mullen burst index of not less than 3.7 kPa .m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction. Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: Minimum tear mN Weight g/m2 60 70 80 100 115 Machine direction plus cross direction 1,510 1,790 2,070 2,635 3,060 Minimum tensile kN/m Machine direction plus cross direction 6 7.2 8.3 10.6 12.3

Machine direction 700 830 965 1230 1425

Cross direction 1.9 2.3 2.8 3.7 4.4

3.

For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping procesess, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m 2 at 50% relative humidity, at 230C.

4.

Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m 2 at 50% relative humidity, at 230C.

475

P.U. (A) 277


5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g. 6. For the purposes of subheading 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g. 7. For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m 2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

RATE OF DUTY Heading (1) 48.01 Tariff Code (2) 4801.00 4801.00.10 4801.00.10 10 4801.00.10 20 4801.00.90 4801.00.90 10 4801.00.90 20 Description (3) Newsprint, in rolls or sheets. - Weighing not more than 55 g/m2: - - In rolls - - In sheets - Other: - - In rolls - - In sheets Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand made paper and paperboard. - Hand-made paper and paperboard - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg kg kg

10% 10% 10% 10%

Nil Nil Nil Nil

0% 0% 0% 0%

48.02

4802.10.00 00 4802.20

kg

Nil

Nil

0%

4802.20 10 00

4802.20 90 00

kg kg

20% Nil

Nil Nil

0% 0%

476

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.40 4802.40 10 00 Description (3) Wallpaper base: - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - Other Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: - Weighing less than 40 g/m2: - - Carbonising base paper, weighing less than 20 g/m2: In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - Other Other carbonising base paper: - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - Other Base paper of a kind used to manufacture aluminium coated paper Other: - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.40 90 00

kg kg

20% Nil

Nil Nil

0% 0%

4802.54

4802.54.11 00

4802.54.19 00

kg kg

25% Nil

Nil Nil

0% 0%

4802.54.21 00

4802.54.29 00 4802.54.30 00 4802.54.90

kg kg

25% Nil

Nil Nil

0% 0%

kg

Nil

Nil

0%

4802.54.90 11

4802.54.90 19

kg kg

20% Nil

Nil Nil

0% 0%

477

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.54.90 95 4802.54.90 99 4802.55 4802.55.20 Description (3) Other paper and paperboard: - - - Multi-ply paper and paperboard - - - Other Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls: - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks: - - For writing, printing and other graphic purposes: - - - Of not more than 150 mm in width - - - Other - - Other - Carbonising base paper: - - Of a width not exceeding 150 mm - - Other - Base paper of a kind used to manufacture aluminium coated paper - Base paper of a kind used to manufacture release paper - Other: - - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - - Of not more than 150 mm in width - - - Other - - Other paper and paperboard: - - Multi-ply paper and paperboard - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

10% Nil

Nil Nil

0% 0%

4802.55.20 11 4802.55.20 19 4802.55.20 90 4802.55.31 00 4802.55.39 00 4802.55.40 00 4802.55.50 00 4802.55.90 -

kg kg kg

20% 7% Nil

Nil Nil Nil

0% 0% 0%

kg kg

25% Nil

Nil Nil

0% 0%

kg kg

Nil Nil

Nil Nil

0% 0%

4802.55.90 11 4802.55.90 19

kg kg

20% 7%

Nil Nil

0% 0%

4802.55.90 95 4802.55.90 99

kg kg

10% Nil

Nil Nil

0% 0%

478

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.56 Description (3) Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - Fancy paper and paperboard including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks: - - For writing, printing and other graphic purposes: - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - Other - - Other - Carbonising base paper: - - With no side exceeding 36 cm in the unfolded state - - Other - Other: - - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - Other - - Other paper and paperboard: - - Multi-ply paper and paperboard - - Other Other, weighing 40 g/m2 or more but not more than 150 g/m2: - Carbonising base paper: - - With no side exceeding 36 cm in the unfolded state - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.56.20

4802.56.20 11 -

4802.56.20 19 4802.56.20 90 4802.56.31 00 4802.56.39 00 4802.56.90

kg kg kg

20% 7% Nil

Nil Nil Nil

0% 0% 0%

kg kg

25% Nil

Nil Nil

0% 0%

4802.56.90 11

4802.56.90 19 4802.56.90 95 4802.56.90 99 4802.57

kg kg

20% 7%

Nil Nil

0% 0%

kg kg

10% Nil

Nil Nil

0% 0%

4802.57.11 00 4802.57.19 00

kg kg

25% Nil

Nil Nil

0% 0%

479

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.57.90 Description (3) Other: - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - With no side exceeding 36 cm in the unfolded state - - Other - - Other paper and paperboard: - - Multi-ply paper and paperboard - - Other Weighing more than 150 g/m2: - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks: - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state: - - - For writing, printing and other graphic purposes - - - Other: - - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - - Weighing 225 g/m2 or more - - Other: - - - For writing, printing and other graphic purposes - - - Other: - - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - - Weighing 225 g/m2 or more Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.57.90 11 4802.57.90 19 4802.57.90 91 4802.57.90 99 4802.58

kg kg

20% 7%

Nil Nil

0% 0%

kg kg

10% Nil

Nil Nil

0% 0%

4802.58.21

4802.58.21 10

kg

20%

Nil

0%

4802.58.21 91

kg kg

Nil 10%

Nil Nil

0% 0%

4802.58.21 92 4802.58.29 4802.58.29 10

kg

5%

Nil

0%

4802.58.29 91

4802.58.29 92

kg kg

Nil 10%

Nil Nil

0% 0%

480

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.58.90 Description (3) Other: - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Carbonising base paper: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Other paper and paperboard: - - Multi-ply paper and paperboard Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.58.90 11

4802.58.90 19 4802.58.90 21

kg kg

20% 5%

Nil Nil

0% 0%

4802.58.90 29

kg kg

25% Nil

Nil Nil

0% 0%

4802.58.90 30

kg

10%

Nil

0%

4802.58.90 97

4802.58.90 98

Other: - Weighing more than 150 g/m2 but less than 225 g/m2 - Weighing 225 g/m2 or more

kg

Nil

Nil

0%

kg

10%

Nil

0%

481

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : - In rolls: - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks: - - - For writing, printing and other graphic purposes: - - - - Of not more than 15 cm in width - - - - Other - - - Other: - - - - Weighing 150 g/m2 or less - - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - - Weighing 225 g/m2 or more - - Base paper of a kind used to manufacture aluminium coated paper: - - - Weighing 150 g/m2 or less - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Weighing 225 g/m2 or more - - Other: - - - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - - - Of not more than 15 cm in width - - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.61 4802.61.30

4802.61.30 11 4802.61.30 19 4802.61.30 91 4802.61.30 92 4802.61.30 93 4802.61.40 4802.61.40 10 4802.61.40 20 4802.61.40 30 4802.61.90 -

kg kg

20% Nil

Nil Nil

0% 0%

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.61.90 11 4802.61.90 19

kg kg

20% Nil

Nil Nil

0% 0%

482

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Carbonising base paper: - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - Other - - Multi-ply paper and paperboard - - Other: - - - Weighing 150 g/m2 or less - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Weighing 225 g/m2 or more In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state: - - For writing, printing and other graphic purposes - - Other: - - - Weighing 150 g/m2 or less - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Weighing 225 g/m2 or more Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.61.90 21

4802.61.90 29 4802.61.90 30

kg kg kg

25% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.61.90 93 4802.61.90 94 4802.61.90 95 4802.62

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.62.10

4802.62.10 10

kg

20%

Nil

0%

4802.62.10 91 4802.62.10 92 4802.62.10 93

kg kg

10% Nil

Nil Nil

0% 0%

kg

10%

Nil

0%

483

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.62.20 Description (3) Other fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks: - For writing, printing and other graphic purposes - Other: - - Weighing 150 g/m2 or less - - Weighing more than 150 g/m2 but less than 225 g/m2 - - Weighing 225 g/m2 or more Other: - Paper and paperboard, of a kind used for writing, printing and other graphic purposes: - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Carbonising base paper: - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Multi-ply paper and paperboard - Other paper and paperboard: - - Weighing 150 g/m2 or less - - Weighing more than 150 g/m2 but less than 225 g/m2 - - Weighing 225 g/m2 or more Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.62.20 10

kg

Nil

Nil

0%

4802.62.20 91 4802.62.20 92 4802.62.20 93 4802.62.90

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.62.90 11

4802.62.90 12 4802.62.90 21

kg kg

20% Nil

Nil Nil

0% 0%

4802.62.90 29 4802.62.90 30

kg kg kg

25% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.62.90 93 4802.62.90 94 4802.62.90 95

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

484

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4802.69.00 Description (3) Other: - Paper and paperboard of a kind used for writing, printing and other graphic purposes: - - With no side exceeds 36 cm in the unfolded state - - Other - Carbonising base paper: - - With no side exceeds 36 cm in the unfolded state - - Other - Multi-ply paper and paperboard - Other paper and paperboard: - - Weighing 150 g/m2 or less - - Weighing more than 150 g/m2 but less than 225 g/m2 - - Weighing 225 g/m2 or more Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4802.69.00 11 4802.69.00 19 4802.69.00 21 4802.69.00 29 4802.69.00 30

kg kg

20% Nil

Nil Nil

0% 0%

kg kg kg

25% Nil 10%

Nil Nil Nil

0% 0% 0%

4802.69.00 93 4802.69.00 94 4802.69.00 95

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

48.03

4803.00

4803.00.30 00 4803.00.90

4803.00.90 10 4803.00.90 90

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheets. - Of cellulose wadding or of webs of cellulose fibres - Other: - - Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes: - - - Creped, crinkled, embossed or perforated - - - Other

kg

Nil

Nil

0%

kg kg

25% 25%

Nil Nil

0% 0%

485

P.U. (A) 277

RATE OF DUTY Heading (1) 48.04 Tariff Code (2) Description (3) Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. - Kraftliner: - - Unbleached - - Other - Sack kraft paper: - - Unbleached: - - - Of a kind used for making cement bags - - - Other - - Other - Other kraft paper and paperboard weighing 150 g/m2 or less: - - Unbleached: - - - Electrical grade insulating kraft paper - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture for plywood adhesive tape - - - Sandpaper base paper - - - Of a kind used for making cement bags - - - Other - - Other: - - - Of a wet strength 40 g to 60 g, of a kind used in the manufacture for plywood adhesive tape - - - Foodpaper - - - Other - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: - - Unbleached: - - - Electrical grade insulating kraft paper - - - 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: - - - Foodboard - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4804.11.00 00 4804.19.00 00 4804.21 4804.21.10 00 4804.21.90 00 4804.29.00 00

kg kg

10% 10%

Nil Nil

0% 0%

kg kg kg

Nil Nil 5%

Nil Nil Nil

0% 0% 0%

4804.31 4804.31.10 00 4804.31.30 00

kg

10%

Nil

0%

4804.31.40 00 4804.31.50 00 4804.31.90 00 4804.39 4804.39.10 00

kg kg kg kg

10% 10% 10% 10%

Nil Nil Nil Nil

0% 0% 0% 0%

4804.39.20 00 4804.39.90 00

kg kg kg

10% Nil 10%

Nil Nil Nil

0% 0% 0%

4804.41 4804.41.10 00 4804.41.90 00 4804.42.00

kg kg

10% 10%

Nil Nil

0% 0%

4802.42.00 10 4804.42.00 90

kg kg

Nil 10%

Nil Nil

0% 0%

486

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4804.49 4804.49.10 00 4804.49.90 00 Description (3) - Other: - - Foodboard - - Other Other kraft paper and paperboard weighing 225 g/m2 or more: - Unbleached: - - Electrical grade insulating kraft paper - - Pressboard weighing 600 g/m2 or more - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape - - 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: - - Foodboard - - Other - Other: - - Foodboard - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg kg

Nil 10%

Nil Nil

0% 0%

4804.51 4804.51.10 00 4804.51.20 00 4804.51.30 00

kg kg

10% 10%

Nil Nil

0% 0%

4804.51.90 00 4804.52.00

kg kg

10% 10%

Nil Nil

0% 0%

4804.52.00 10 4804.52.00 90 4804.59.00 4804.59.00 10 4804.59.00 90 48.05

kg kg kg kg

Nil 10% Nil 10%

Nil Nil Nil Nil

0% 0% 0% 0%

4805.11.00 00 4805.12 4805.12.10 00 4805.12.90 00 4805.19 4805.19.10 00 4805.19.90 00 4805.24.00 00 4805.25 4805.25.10 00

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. - Fluting paper: - - Semi-chemical fluting paper - - Straw fluting paper: - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Other - - Other: - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Other - Testliner (recycled liner board): - - Weighing 150 g/m2 or less - - Weighing more than 150 g/m2: - - - Weighing less than 225 g/m2

kg

10%

Nil

0%

kg kg

10% 10%

Nil Nil

0% 0%

kg kg kg

10% 10% 10%

Nil Nil Nil

0% 0% 0%

kg

10%

Nil

0%

487

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4805.25.90 00 4805.30 4805.30.10 00 4805.30.90 00 4805.40.00 00 4805.50.00 00 4805.91 4805.91.10 00 Description (3) - - Other Sulphite wrapping paper: - Match box wrapping paper, coloured - Other Filter paper and paperboard Felt paper and paperboard Other: - Weighing 150 g/m2 or less: - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% - - Joss paper - - Other: - - - Multi-ply paper and paperboard - - - Other - Weighing more than 150 g/m2 but less than 225 g/m2: - - Multi-ply paper and paperboard - - Other: - - - Blotting paper - - - Joss paper - - - Other - Weighing 225 g/m2 or more: - - Multi-ply paper and paperboard - - Blotting paper - - Other: - - - Joss paper - - - Other Unit of Quantity (4) kg Import (5) 10% Export (6) Nil ATIGA (7) 0%

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

4805.91.20 00 4805.91.90 4805.91.90 40 4805.91.90 90 4805.92 4805.92.10 00 4805.92.90 4805.92.90 10 4805.92.90 20 4805.92.90 90 4805.93 4805.93.10 00 4805.93.20 00 4805.93.90 4805.93.90 20 4805.93.90 90 48.06

kg kg

10% Nil

Nil Nil

0% 0%

kg kg

10% 10%

Nil Nil

0% 0%

kg kg kg kg

10% Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

kg kg kg kg

10% Nil Nil 10%

Nil Nil Nil Nil

0% 0% 0% 0%

4806.10.00 00 4806.20.00 00 4806.30.00 00 4806.40.00 00

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. - Vegetable parchment - Greaseproof papers - Tracing papers - Glassine and other glazed transparent or translucent papers

kg kg kg kg

Nil Nil Nil Nil

Nil Nil Nil Nil

0% 0% 0% 0%

488

P.U. (A) 277

RATE OF DUTY Heading (1) 48.07 Tariff Code (2) 4807.00.00 00 Description (3) Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or preforated, in rolls or sheets, other than paper of the kind described in heading 48.03. - Corrugated paper and paperboard, whether or not perforated - Kraft paper, creped or crinkled, whether or not embossed or perforated: - - Sack kraft paper - - Other - Other: - - Creped or crinkled paper Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

kg

Nil

Nil

0%

48.08

4808.10.00 00 4808.40.00 4808.40.00 10 4808.40.00 90 4808.90 4808.90.20 00 4808.90.30 00 4808.90.90 00 48.09

kg

15%

Nil

0%

kg kg kg kg kg

25% 25% 25% or RM0.15 w.i.t.h 15% 15%

Nil Nil Nil Nil Nil

0% 0% 0% 0% 0%

Embossed paper Other

4809.20.00 00 4809.90 4809.90.10 00 4809.90.90 00

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. - Self-copy paper - Other: - - Carbon paper and similar copying papers - - Other

kg

5%

Nil

0%

kg kg

20% 5%

Nil Nil

0% 0%

489

P.U. (A) 277

RATE OF DUTY Heading (1) 48.10 Tariff Code (2) Description (3) Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: - In rolls: - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less: - - - Electrocardiograph, ultrasonography, spirometer, electroencephalograph and fetal monitoring papers - - - Other - - Other: - - - Of a width of 150 mm or less - - - Other: - - - - Writing or printing paper - - - - Other - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm: - - - Electrocardiograph, ultrasonography, spirometer, electroencephalograph and fetal monitoring papers - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4810.13

4810.13.11 00

4810.13.19 00 4810.13.91 00 4810.13.99 4810.13.99 10 4810.13.99 90 4810.14

kg kg

20% 20%

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

4810.14.11 00

4810.14.19 00

kg kg

20% 20%

Nil Nil

0% 0%

490

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Other: - Of which no side exceeds 360 mm - - - Other: - - - - Writing or printing paper - - - - Other - Other: - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state: - - - Electrocardiograph, ultrasonography, spirometer, electroencephalograph and fetal monitoring papers - - - Other - - Other: - - - Of which no side exceeds 360 mm - - - Other: - - - - Writing or printing paper - - - - Other Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process: - Light-weight coated paper: - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state: - - - Electrocardiograph, ultrasonography, spirometer, electroencephalograph and fetal monitoring papers - - - Other Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4810.14.91 00 4810.14.99 4810.14.99 10 4810.14.99 90 4810.19

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

4810.19.11 00

4810.19.19 00 4810.19.91 00 4810.19.99 4810.19.99 10 4810.19.99 90

kg kg

20% 20%

Nil Nil

0% 0%

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

4810.22

4810.22.11 00

4810.22.19 00

kg kg

20% 20%

Nil Nil

0% 0%

491

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) Description (3) Other: - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state - - - Other: - - - - Writing or printing paper - - - - Other - Other: - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state: - - - Electrocardiograph, ultrasonography, spirometer, electroencephalograph and fetal monitoring papers - - - Other - - Other: - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state - - - Other: - - - - Writing or printing paper - - - - Other Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less: - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state: - - - Base paper of a kind used to manufacture aluminium coated paper Unit of Quantity (4) Import (5) Export (6) ATIGA (7)

4810.22.91 00

4810.22.99 4810.22.99 10 4810.22.99 90 4810.29

kg

Nil

Nil

0%

kg kg

Nil Nil

Nil Nil

0% 0%

4810.29.11 00

4810.29.19 00 4810.29.91 00

kg kg

20% 20%

Nil Nil

0% 0%

kg

Nil

Nil

0%

4810.29.99 4810.29.99 10 4810.29.99 90

kg kg

Nil Nil

Nil Nil

0% 0%

4810.31

4810.31.31 00

kg

20%

Nil

0%

492

P.U. (A) 277

RATE OF DUTY Heading (1) Tariff Code (2) 4810.31.39 00 4810.31.91 00 4810.31.99 00 4810.32 Description (3) - Other Other: - Base paper of a kind used to manufacture aluminium coated paper - - - Other - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2: - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state - - Other - Other: - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state - - Other Other paper and paperboard: - Multi-ply: - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state: - - - Printed, of a kind used for self-recording apparatus - - - Other - - Other - Other: - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state: - - - Printed, of a kind used for self-recording apparatus - - - Other - - Other Unit of Quantity (4) kg Import (5) 20% Export (6) Nil ATIGA (7) 0%

kg kg

Nil Nil

Nil Nil

0% 0%

4810.32.30 00

4810.32.90 00 4810.39 4810.39.30 00

kg kg

20% Nil

Nil Nil

0% 0%

4810.39.90 00 4810.92 4810.92.40

kg kg

25% Nil

Nil Nil

0% 0%

4810.92.40 10 4810.92.40 90 4810.92.90 00 4810.99 4810.99.40

kg kg kg

20% 20