CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT

 

ARRANGEMENT OF SECTIONS

PART I- Customs duties of goods imported into or exported from Nigeria

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

2.       Classification of goods imported

3.       Charge of import duty.

4.       Partial exemption of fish from import duty

5.       Concession for utilization of Nigerian gas.

6.       Levy on imported sugar

7.       Customs duty rate on raw materials for the manufacture of essential drugs

8.       Exemptions from import duty.

9.       Goods prohibited from being imported

10.     Restriction on importation of arms and ammunitions.

11.     Goods absolutely prohibited for exportation.

12.     Restriction on modification of duty imposed on goods, etc.

13.     Powers to impose, vary or remove any import duty and to amend the Schedules.

14.     Effect of enactment reducing or removing duty.

15.     Excess duty to be paid.

16.     Effect of increase of duty or reduction.

17.     Duty on goods imported in containers.

18.     Importation of prohibited goods.

19.     Columns that may or may not form part of the Act.

PART II - General rules for the interpretation of the Harmonized System.

20.     Classification

PART III – Excise, Tariff, etc.

21.     Goods liable to excise duty.

Part IV - Citation, repeals and interpretation

 

THE Federal Government hereby decrees as follows:-

 

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

An Act to provide for the imposition of ad valorem customs and excise duties payable on goods imported and manufactured in Nigeria based on harmonized system of custom tariff.

[1995 No. 4]

[1st March, 1995]                                       [Commencement]

 

PART I - Customs duties of goods imported into or exported from Nigeria.

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

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

2.       Classification of goods imported Goods imported into Nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in the First Schedule to this Act.

[First Schedule]

3.       Charge of import duty.

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

4.       Partial exemption of fish from import duty

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

a.       caught, processed and landed; or

b.       processed and landed aboard vessels flying the Nigerian flag and owned by Nigerian citizens or companies.

4A.    Any machinery, equipment or spare part imported into Nigeria by an industrial establishment, engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties setout in Schedule 1 to this Act .

5.       Concession for utilization of Nigerian gas

Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in the exploration, processing or power generation through the utilization of Nigerian gas, for its operation, shall be exempted from the customs duties set out in the First Schedule to this Act.

6.       Levy on imported sugar

In addition to the customs duty and other approved charges, a five per cent levy on the C.I.F value is hereby imposed on imported sugar.

7.       Customs duty rate on raw materials for the manufacture of essential drugs

The importation of raw materials for the manufacture of drugs by bona fide drug manufacturers shall attract a ten per cent customs duty rate.

8.       Exemption from import duty

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

9.       Goods prohibited from being imported

Goods specified in the Third and Fourth Schedules to this Act shall be prohibited from being imported into Nigeria.

[First Schedule]

10.     Restriction on importation of arms and ammunitions

The goods classified in the first Schedule to this Act as arms and ammunitions, except for arms and ammunitions imported by the Armed Forces of Nigeria and the Nigeria Police Force under the Second Schedule to this Act, shall only be imported into Nigeria by licence issued by the appropriate authorities.

11.     Goods absolutely prohibited for exportation

The goods specified in the Sixth Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

12.     Restriction on modification of duty imposed on goods, etc.

The duties imposed on goods specified in the First Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

13. Power to impose, vary or remove any import duty and to amend the Schedules.

(1).    Notwithstanding the provisions of section 12 of this Act, the President may, on the recommendation of the Tariff Review Board, by order –

a)      impose, vary or remove any import or excise duty

b)      add to or vary any of the Schedules;

c)       delete the whole or any part of any of the Schedules;

d)      substitute a new Schedule or Schedules thereto.

(2).    Without prejudice to the generality of section 12 (1) (a) of the Interpretation Act (which allows different provisions to be made for different circumstances) an order made under this section may differentiate between the goods of different countries for the purpose of implementing the provisions of any agreement between the Government of the Federal Republic of Nigeria and any other government or any international organization or authority.

(3).    An order made under subsection (1) of this section shall have effect from the date of its publication in the Gazette

14.     Effect of enactment reducing or removing duty.

(1).    Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by whom any such goods are entered shall, where the minister so directs

a.       in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shall pay to the Nigerian Customs Service an amount equal to the difference between the duty payable immediately before the coming into force of such enactment and the reduced duty payable thereunder; or

ii.       give security to the Nigerian Customs Service by bond or otherwise for the amount;

b.       in the case of a removed duty

i.        pay to the Nigerian Customs Service, an amount equal to the duty payable immediately before the coming into force of such enactment; or

ii.       give security to the Nigerian Customs Service by bond or otherwise for such amount.

(2).    All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this Act, be brought to account as duties of customs.

15.     Excess duty to be repaid

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

(2)     Subject to the provisions of section 14 (2) of this Act, any bond or other security given by any person under section 14 (1) of this Act shall, on the expiration of the enactment concerned, be cancelled.

16.     Effect of increase of duty or reduction

(1)     Where, in accordance with the provisions of this Act or any enactment, any new customs import duty is imposed or any customs duty is increased and any goods in respect of which the duty is payable are delivered on or after the day on which the new increased duly takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of any agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid to him in respect of the goods on account of the new duty or the increase of duty, as the case may be.

(2)     Where, in accordance with the provisions of this Act or any other enactment, any customs import duty is reduced and any goods affected by the duty are delivered on or after the day on which the reduction in the duty takes effect or the duty ceases in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary may, if the seller of the goods has had in respect of those goods the benefit of the reduction or removal of the duty, deduct from the contract price a sum equal to the amount of the reduction of the duty or the amount of the duty, as the case may be.

(3)     Where the contract price has been or is to be adjusted in accordance with this section and any repayment is made to the seller under section 15 of this Act, the seller shall allow the benefit of such payment to the buyer.

17.     Duty on goods imported in containers

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

18.     Importation of prohibited goods

If for any reason whatsoever the Federal Government approves the importation of any item under the Third Schedule to this Act the beneficiary shall pay the customs duty as prescribed in the First Schedule to this Act or the duty specified in the letter of approval in addition to such other approved charges, provided the approval was obtained prior to the importation.

19.     Columns that may or may not form part of Act

In the First, Third and Fifth Schedules to this Act., the following columns shall form part of this Act-

a.       Heading number;

b.       H.S Code;

c.       Tariff description;

d.       Customs Duty Rate;

Provided that the following statistical particulars may also be published in Schedules 1, 3 and 5 for the purpose of correlating the import and export list code numbers with the nomenclature heading

i.        statistical description;

ii.       unit of quantity but shall not form part of this Act.

PART II

General rules for the interpretation of the Harmonized System

20.     Classification of goods

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 failing 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 substance. 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 referred to heading 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, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods

b.       mixtures, composite goods consisting of different 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, in so far 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 occur last in numerical order among those which equally merit consideration.

(4)     Goods, which cannot be classified in accordance with the above rules, shall be classified under the heading appropriate to the goods to which they are most akin.

(5)     In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein.-

a.       camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically 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 soled therewith. This rule does not, however, apply to containers which gives the whole its essential character.

b.       Subject to the provisions of rule 5 (a) above, packaging 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 does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

(6).    For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related subheading notes and, mutates mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purpose of this rule, the relative section and chapter notes also apply, unless the context otherwise requires.

PART III

Excise Tariff, etc

21.     Goods liable to excise duty

(1)     Goods manufactured in Nigeria and specified in the Fifth Schedule to this Act shall be charged with duties of excise at the rates specified under the Duty Column in the said Schedule.

PART IV

Citation, repeals and interpretation

22.     Citation, repeals and interpretation

1.       This Act may be cited as the Customs, Excise Tariff, etc (Consolidation) Act.

2.       The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.

3.       “Minister” means the Minister charged with responsibility for matter relating to finance.

4.       “Tariff Review Board” means the Board charged with the responsibility for the review of customs and excise tariff, etc. in this Act.

 

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) Act No. 4

SCHEDULE 1

TABLE OF CONTENTS

SECTION 1

LIVE ANIMALS; ANIMAL PRODUCTS

Section Note

1.       Live animals.

2.       Meat and edible meat offal.

3.       Fish and crustaceans, molluscs and other aquatic invertebrates.

4.       Dairy produces; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

5.       Products of animal origin, not elsewhere specified or included.

SECTION II

VEGETABLE PRODUCTS

Section Note

6.       Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage .

7.       Edible vegetables and certain root and tubers.

8.       Edible fruit and nuts; peel of citrus fruit or melons.

9.       Coffee, tea, mate and spices.

10.     Cereals.

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

12.     Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straws and fodder.

13.     Lac; gums, resins and other vegetable saps and extract .

14.     Vegetables plaiting materials; vegetable products not elsewhere specified or included.

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

15.     Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes .

SECTION IV

PREPARED FOODSTUFFS; BEVERAGE, SPIRITS AND VINEGAR; TOBACCOAND MANUFACTURE TOBACCO SUBSTITUTES

Section Note

16.     Preparations of meat, of fish or of crustaceans , molluscs or other aquatic invertebrates .

17.     Sugars and Sugar confectionery.

18.     Cocoa and cocoa preparations.

19.     Preparations of cereals, flour, starch or milk; pastrycooks’ products.

20.     Preparations of vegetables, fruit, nuts or other parts of plants

21.     Miscellaneous edible preparations.

22.     Beverages, spirits and vinegar.

23.     Residues and waste from the food industries; prepared animal fodder.

24.     Tobacco and manufactured tobacco substitutes.

SECTION V

MINERAL PRODUCTS

25.     Salt; sulphur; earths and stone; plastering materials, lime and cement.

26.     Ores, slag and ash.

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

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Note

28.     Inorganic chemicals; organic or inorganic compounds of precious metals, of rareearth metals, of radioactive elements or of isotopes.

29.     Organic chemicals.

30.     Pharmaceutical products.

31.     Fertilisers.

32.     Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

33.     Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

34.     Soap, organic surface-active agents, washing preparations, lubricating preparation, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.

35.     Albuminoidal substances; modified starches; glues; enzymes.

36.     Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

37.     Photographic or cinematographic goods.

38.     Miscellaneous chemical products.

SECTION VII

PLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF

Section Notes

39.     Plastics and articles thereof.

40.     Rubber and articles thereof.

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AN HARNESS; TRAVEL GOODS

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

41.     Raw hides and skins (other than furskins) and leather.

42.     Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

43.     Furskins and artificial fur; manufactures thereof.

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;BASKETWARE AND WICKERWORK

44.     Wood and articles of wood; wood charcoal

45.     Cork and articles of cork.

46.     Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.

SECTION X

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

47.     Pulp of wood or of other fibrous cellulosic material; recovered (waste an scrap) paper or paperboard.

48.     Paper and paperboard; articles of paper pulp, of paper or of paperboard.

49.     Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans.

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Section Note

50.     Silk.

51.     Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

52.     Cotton.

53.     Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

54.     Man-made filaments.

55.     Man-made staple fibres.

56.     Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

57.     Carpets and other textile floor coverings.

58.     Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.

59.     Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

60.     Knitted or crocheted fabrics.

61.     Articles of apparel and clothing accessories, knitted or crocheted.

62.     Articles of apparel and clothing accessories, not knitted or crocheted.

63.     Other made up textile articles; set; worn clothing and worn textile articles; rags.

SECTION XII

FOOTWEAR, HEADGEAR, UNBRELLAS, SUN UNMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64.     Footwear, gaiters and the like; parts of such articles

65.     Headgear and parts thereof.

66.     Umbrellas, sun umbrellas, walking-sticks, seat-stick, whips, riding-crops and parts thereof.

67.     Prepared feathers and down and articles made of feathers or of down; artificial flowers; of human hair.

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

68.     Articles of stone, plaster, cement, asbestos, mica or similar materials.

69.     Ceramic products.

70.     Glass and glassware.

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71.     Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Section Note

72.     Iron and steel.

73.     Articles of iron or steel.

74.     Copper and articles thereof.

75.     Nickel and articles thereof.

76.     Aluminium and articles thereof.

77.     (Reserved for possible future use in the Harmonized System)

78.     Lead and articles thereof.

79.     Zinc and articles thereof.

80.     Tin and articles thereof.

81.     Other base metals; cermets; articles thereof.

82.     Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

83.     Miscellaneous articles of base metal.

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes

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

85.     Electrical machinery and equipment and parts thereof; sound recorder and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Section Note

86.     Railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro mechanical) traffic signaling equipment of all kinds.

87.     Vehicles other than railway or tramway rolling – stock, and parts and accessories thereof

88.     Aircraft, spacecraft, and parts thereof.

89.     Ships, boats and floating structures.

SECTION XVIII

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

90      Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

91.     Clocks and watches and parts thereof.

92.     Musical instrument; parts and accessories of such articles.

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93      Arms and ammunition; parts and accessories thereof.

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94.     Furniture; bedding, mattress, 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.

95.     Toys, games and sport requisites; parts and accessories thereof.

96.     Miscellaneous manufactured articles.

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

97.     Works of art, collections’ pieces and antiques.

98.     (Reserved for special uses by Contracting Parties)

99.     (Reserved for special by contracting parties)

 

ABBREVIATIONS AND SYMBOLS

AC alternating current

ASTM American Society for testing Materials

Bq Becquerel

“C degree (s) Celsius

cc cubic centimetre

cg centigram (s)

cm cm2cm3 centimeter (s) square centimeter (s) cubic centimeter (s)

cN centinewton (s)

DC direct current

g gram (s)

Hz Hertz

IR infra-red

kcal kilocalorie(s)

kg kilogram(s)

kgf kilogram force

kN kilonewton (s)

kPa Kilopascal(s)

KV kilovolt (s)

KVA kilovolts (s) –ampere (s)

Kvar kilovolts(s) –ampere(s)

KW kilowatt(s)

1 litre(s)

m metre (s)

m- metam2

square metre (s)

nCi microcurie

mm millimeter

mN millinewton (s)

MPa megapascal(s)

N CityplaceNewton(s)

No. Number

o- orthop-

parat

tonne(s)

UV ultra-violet

V volt (s)

Vol. Volume

W watt(s)

% Percent

xo x degree (s)

Examples

1500g/m2 means one thousand five hundred grams per square metre

15oC means fifteen degree Celsius

 

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following principles:

1.       The titles of Sections, Chapters and sub- Chapters are provided for ease of reference only for legal purposes, classification shall be determined according to the terms of the heading and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

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 articles . It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule), presented, unassembled or disassembled .

(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 material or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principle of Rule 3.

3.       When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more heading, classification shall be effected as follows:

(a)     The heading which provides the most specific description shall be preferred to headings providing a more general description. However when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part of the items in a set put up for retail sale, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b)     Mixtures, composite goods consisting of different material or made up of different components, and goods put up in sets for retail sale, which cannot be classified by references to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c)     When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration .

4.       Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5.       In addition to the foregoing provision, the following Rules shall apply in respect of the goods referred to therein.

(a)     Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklaces cases and similar containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long- term use and presented with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b)     Subject to the provision of Rule 5 (a) above, packing material and packing container presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6.       For legal purposes, the classifications of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related Subheading

Notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-heading at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Section 1

LIVE ANIMALS; ANIMAL PRODUCTS

Notes.

1. -    Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. -    Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freezedried.

Chapter 1

Live animals

Note.

1. -    This Chapter covers all live animals except:

(a)     Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;

(b)     Cultures of micro-organisms and other products of heading 30.02; and 2-

(c)     Animals of heading 95.08.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

01.01 Live horses, asses, mules and hinnies.

0101.1000.00 -Pure-bred breeding animals……… kg 5

0101.9000.00 -Other…………………………….. kg 20

01.02 Live bovine animals

0102.1000.00 - Pure-bred breeding animals………. kg 5

0102.9000.00 - Other…………………………….. kg 20

01.03 Live Swine

0103.1000.00 - Pure-bred breeding animals……….. - Other : kg 5

0103.9100.00 -- Weighing less than 50kg………… kg 20

0103.9200.00 -- Weighing more than 50kg……….. kg 20

01.04 Live Sheep and goats.

0104.1000.00 - Sheep……………………………… kg 20

0104.2000.00 - Goats……………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

-Weighing not more than 185 g:

0105.1100.00 -- Fowls of the speciesGallus domesticus……… kg 5

0105.1200.00 -- placeTurkeys……………………………………… kg 5

0105.1900.00 -- Other………………………………………… - Other: kg 5

0105.9200 -- Fowls of the speciesGallus domesticus,

Weighing not more than 2,000 g……………… kg 20

0105.9300 -- Fowls of the species Gallus domesticus,

weighing more than 2,000 g ..……………….. kg 20

0105.9900 -- Other ……………………………………. kg 20

01.06 Other Live animals:

- Mammals :

0106.1100.00 -- Primates……………….. kg 20

0106.1200.00 -- Whales, dolphins and porpoises (mammals of the order Cetacea);

manatees and dugongs (mammals of the order Sirenia)……………… kg 20

0106.1900.00 -- Other………………………………………. kg 20

0106.2000.00 - Reptiles (including snakes and turtles)……… kg 20

- Birds :

0106.3100.00 -- Birds of prey………………… kg 20

0106.3200.00 -- Psittaciformes (including parrots,

parakeets, macaws and cockatoos)…………… kg 20

0106.3900.00 -- Other………………………… kg 20

0106.9000.00 - Other ………………………. kg 20

 

Chapter 2

Meat and edible meat offal

Note.

1. -    This Chapter does not cover:

(a)     Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b)     Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

(c)     Animal fat, other than products of heading 02.09 (Chapter 15).

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

02.01 Meat of bovine animals, fresh or chilled.

0201.1000.00 -Carcasses and half-carcasses………. kg 20

0201.2000.00 -Other cuts with bone in………..…….. kg 20

0201.3000.00 -Boneless………………………………………. kg 20

02.02 Meat of bovine animals, frozen.

0202.1000.00 - Carcasses and half-carcasses………… kg 20

0202.2000.00 - Other cuts with bone in………………… kg 20

0202.3000.00 - Boneless………………………………….. kg 20

02.03 Meat of swine, fresh, chilled or frozen

 

- Fresh or chilled :

0203.1100.00 -- Carcasses and half-carcasses………… kg 20

0203.1200.00 --Hams, shoulders and cutsthereof, with bone in.. kg 20

0203.1900.00 --Other……………………………………… kg 20

 

- Frozen:

0203.2100.00 -- Carcasses and half-carcasses………………... kg 20

0203.2200.00 -- Hams, shoulders and cuts thereof, with bone in... kg 20

0203.2900.00 -- Other ………………………………………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

02.04 Meat of sheep or goats, fresh, chilled or frozen.

0204.1000.00 - Carcasses and half-carcasses of lamb, fresh or chilled ……………………………………. kg 20

 

- Other meat of sheep, fresh or chilled :

0204.2100.00 -- Carcasses and half-carcasses…………. kg 20

0204.2200.00 --Other cuts with bone in………………. kg 20

0204.2300.00 --Boneless…………………………….. kg 20

0204.3000.00 - Carcasses and half-carcasses of lamb, frozen…… kg 20

-Other meat of sheep, frozen:

0204.4100.00 -- Carcasses and half-carcasses.………… kg 20

0204.4200.00 --Other cuts with bone in………………. kg 20

0204.4300.00 --Boneless…………………………….. kg 20

0204.5000.00 -Meat of goats…………………………. kg 20

0205.0000.00 - Meat of horses, asses, mules or hinnies, fresh, chilled or frozen………………………… kg 20

02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

0206.1000.00 - Of bovine animals, fresh or chilled…………… kg 20

- Of bovine animals, frozen:

0206.2100.00 --Tongues……………….. kg 20

0206.2200.00 --Livers………………….. kg 20

0206.2900.00 --Other…………………… kg 20

0206.3000.00 -Of swine, fresh or chilled…. kg 20

-Of swine, frozen:

0206.4100.00 --Livers…………………….. kg 20

0206.4900.00 --Other…………………….. kg 20

0206.8000.00 -Other, fresh or chilled ……….. kg 20

0206.9000.00 -Other, frozen……………….. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

-Of fowls of thespecieis Gallus domesticus:

0207.1100.00 -- Not cut in pieces, fresh or chilled…………. Kg 20

0207.1200.00 -- Not cut in pieces, frozen……………. kg 20

0207.1300.00 -- Cuts and offal, fresh or chilled…………… kg 20

0207.1400.00 -- Cuts and offal, frozen…………………… kg 20

- Of turkeys:

0207.2400.00 -- Not cut in pieces, fresh or chilled…………… kg 20

0207.2500.00 --Not cut in pieces, frozen………………. kg 20

0207.2600.00 -- Cuts and offal, fresh or chilled……………… kg 20

0207.2700.00 -- Cuts and offal, frozen………………….. kg 20

-Of ducks, geese or guinea fowls:

0207.3200.00 -- Not cut in pieces, fresh or chilled……… kg 20

0207.3300.00 -- Not cut in pieces, frozen….…………. kg 20

0207.3400.00 --Fatty livers, fresh or chilled………… kg 20

0207.3500.00 -- Other, fresh or chilled………………… kg 20

0207.3600.00 -- Other, frozen………………………………… kg 20

02.08 Other meat and edible meat offal, fresh, chilled or frozen.

0208.1000.00 - Of rabbits or hares……………..…..…. kg 20

0208.2000.00 - Frogs’ legs……………………………………. kg 20

0208.3000.00 - Of primates…………………………………... kg 20

0208.4000.00 - Of whales, dolphins and porpoises (mammals of the order Catacea); of manatees and dugongs (mammals of the order Sirenia)……………………………………… kg 20

0208.5000.00 - Of reptiles (including snakes and turtles)……… kg 20

0208.9000.00 - Other………………………….. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0209.0000.00 -Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

extracted, fresh, chilled, frozen, salted, in brine, dried or

smoked………………………………………… kg 20

02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and

meals of meat or meat offal.

-Meat of swine :

0210.1100.00 --Hams, shoulders and cuts thereof, with bone in.. kg 20

0210.1200.00 -- Bellies (streaky) and cuts thereof…………… kg 20

0210.1900.00 -- Other……………………………………….. kg 20

0210.2000.00 - Meat of bovine animals……………..…. kg 20

- Other, including edible flours and meals of meat offal :

0210.9100.00 --Of primates……………………………….. kg 20

0210.9200.00 --Of whales, dolphins and porpoises (mammals of the order Cetacea);

of manatees and dugongs (mammals of the order Sirenia)……… kg 20

0210.9300.00 --Of reptiles (including snakes and turtles)…… kg 20

0210.9900.00 --Other………………………………………. kg 20

 

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Notes.

1.-     This Chapter does not cover:

(a)     Mammals of heading 01.06;

(b)     Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c)     Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d)     Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2.-     In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

03.01 Live fish.

0301.1000.00 -Ornamental fish……………………………. kg 10

-Other live fish :

0301.9100.00 -- Trout (Salmo truttaOncorhynchus mykiss, Oncorhynchus clarki,Oncorhynchus aguabonita, Oncorhynchusgilae,Oncorhynchus apache and Oncorhynchus chrysogaster)…………………. kg 10

0301.9200.00 --Eels (Anguilla spp.)…………………….. kg 10

0301.9300.00 --Carp……………………………………… kg 10

0301.9900.00 --Other……………………………………… kg 10

03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading

03.04

- Salmonidae, excluding livers and roes :

0302.1100.00 --Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki,Oncorhynchus aquabonita, Oncorhynchus gilae,Oncorcorhynchus apache and Oncorhynchus chrysogaster) ………………….... kg 10

0302.1200.00 -- Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)…….. kg 10

0302.1900.00 --Other………………………………………….. kg 10

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

0302.2100.00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)…kg 10

0302.2200.00 -- Plaice (Pleuronectesplatessa)………………… kg 10

0302.2300.00 -- Sole (Solea spp.)…………………………….. kg 10

0302.2900.00 -- Other………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0302.3100.00 -- Albacore or longfinned tunas (Thunnus lalunga) kg 10

0302.3200.00 -- Yellowfin tunas (Thunnus albacares)………… kg 10

0302.3300.00 -- Skipjack or stripe-bellied bonito……………… kg 10

0302.3400.00 -- Bigeye tunas (Thunnus obesus)………………… kg 10

0302.3500.00 -- Bluefin tunas (Thunnus thymnus)………………… kg 10

0302.3600.00 --Southern bluefin tunas (Thunnus maccoyii)…… kg 10

0302.3900.00 --Other…………………………………………… kg 10

0302.4000.00 - Herrings (Clupea harengus, Clupea pallasii),

excluding livers and roes……………….. kg 10

0302.5000.00 -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes…… kg 10

- Other fish, excluding livers and roes :

0302.6100.00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)………………. kg 10

0302.6200.00 --Haddock (melanogrammus aeglefinus)……… kg 10

0302.6300.00 -- Coalfish (Pollachius virens)…………… kg 10

0302.6400.00 --Mackerel (Scomber scombrus, Scromber

australasicus, Scomber japonicus)…………… kg 10

0302.6500.00 --Dogfish and other sharks……………. kg 10

0302.6600.00 --Eels (Anguilla spp.)……………………… kg 10

0302.6900.00 --Other………………………………………. kg 10

0302.7000.00 - Livers and roes…………………………….. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

-Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus maisou and Oncorhynchus rhodurus), excluding livers and roes :

0303.1100.00 --Sockeye salmon (red salmon) (Oncorhynchus nerka)………………………………………..………. kg 10

0303.1900.00 --Other………………………………..………. kg 10

-Other salmonidae, excluding livers and roes :

0303.2100.00 -- Trout (salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)…….. kg 10

0303.2200.00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) ……………………… kg 10

0303.2900.00 --Other………………………………………… kg 10

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

0303.3100.00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) ………………………………………. kg 10

0303.3200.00 --Plaice (Pleuronectes platessa)…………..…… kg 10

0303.3300.00 -- Sole (Solea spp.)………………………….… kg 10

0303.3900.00 --Other………………………………………….. kg 10

- Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus)

pelamis), excluding livers and roes :

0303.4100.00 --Albacore or longfinned tunas (Thunnus alahunga)…………………………..……………. kg 10

0303.4200.00 --Yellowfin tunas (Thunnus albacares)………… kg 10

0303.4300.00 --Skipjack or strip-bellied bonito…….………… kg 10

0303.4400.00 -- Bigeye tunas (Thunnus obesus)………………… kg 10

0303.4500.00 -- Bluefin tunas (Thunnus thynnus)…….………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0303.4600.00 --Southern bluefin tunas (Thunnus maccoyii)…… kg 10

0303.4900.00 --Other…………………………………………… kg 10

0303.5000.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes…………………. kg 10

0303.6000.00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes…….. kg 10

- Other fish, excluding livers and roes:

0303.7100.00 -- Sardines (Sardina pilchardus, Sardinops

spp.), sardinella (Sardinella spp.), brisling or

sprats (Sprattus sprattus)……………….. kg 10

0303.7200.00 --Haddock (Melanogrammus aeglefinus)……… kg 10

0303.7300.00 -- Coalfish (Pollachius virens)….……… kg 10

0303.7400.00 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)…………..……. kg 10

0303.7500.00 -- Dogfish and other sharks………….…… kg 10

0303.7600.00 --Eels (Anguilla spp.)..................... kg 10

0303.7700.00 --Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)…....…….…… kg 10

0303.7800.00 --Hake (merluccius spp.., Urophycis spp.)…… kg 10

0303.7900.00 --Other……………………………..……………. kg 10

0303.8000.00 -Livers and roes…………………….………….. kg 20

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

0304.1000.00 -Fresh or chilled………………………..…….. kg 20

0304.2000.00 -Frozen fillets………………………..……….. kg 20

0304.9000.00 - Other……………………………………….…. kg 20

03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

0305.1000.00 -Flours, meals and pellets of fish, fit for human consumption………………………..……………. kg 10

0305.2000.00 - Livers and roes of fish, dried, smoked, salted or in brine……………………….………………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

305.3000.00 - Fish fillets, dried, salted or in brine, but not smoked……… kg 20

-Smoked fish, including fillets:

0305.4100.00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tachawytscha Oncorhynchus kitsutch, Oncorhynchus mascu and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (hucho hucho)……………………………… kg 20

0305.4200.00 -- Herrings (Clupea harengus, Clupea pallasii)………… kg 20

0305.4900.00 --Other……………………………………..…………….. kg 20

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

0305.5100.00 --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)…………………………………………….. kg 20

0305.5900.00 --Other……………………………………………………… kg 20

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

0305.6100.00 -- Herrings (Clupea harengus, Clupea pallasii)……………. kg 20

0305.6200.00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)……………………………… kg 20

0305.6300.00 -- Anchovies (Engraulis spp.)…………………………….…. kg 20

0305.6900.00 -- Other……………………………………………………….. kg 20

03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; Crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans fit for human consumption

-Frozen:

0306.1100.00 -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) ……………. kg 20

0306.1200.00 -- Lobsters (Homarus spp.)……………..….………..….………. kg 20

0306.1300.00 -- Shrimps and prawns…………………….………...……….. kg 20

0306.1400.00 --Crabs…………………………………………….…………. kg 20

0306.1900.00 -- Other, including flours, meals and pellets of crustaceans, fit for human onsumption ………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

- Not frozen:

0306.2100.00 -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) ……………….. kg 20

0306.2200.00 -- Lobsters (Homarus spp.)………….…………………….…… kg 20

0306.2300.00 -- Shrimps and prawns……………………………………… kg 20

0306.2400.00 --Crabs…………………………………………………..….. kg 20

0306.2900.00 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption ………… kg 20

03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption.

0307.1000.00 -Oysters…………………………………………….………… kg 20

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

0307.2100.00 --Live, fresh or chilled……………….………………….… kg 20

0307.2900.00 --Other……………………………………………………….. kg 20

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

0307.3100.00 --Live, fresh or chilled…………….………………………. kg 20

0307.3900.00 --Other……………………………….………………..…….. kg 20

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

0307.4100.00 --Live, fresh or chilled…………………………..………… kg 20

0307.4900.00 --Other……………………………………………..………... kg 20

- Octopus (Octopus spp.):

0307.5100.00 --Live, fresh or chilled……………………………….…….. kg 20

0307.5900.00 --Other………………………………………………………. Kg 20

0307.6000.00 -Snails, other than sea snails…………………………. kg 20

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

0307.9100.00 --Live, fresh or chilled………………………….………. kg 20

0307.9900.00 --Other…………………………………..…………………… kg 20

 

Chapter 4

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

Notes.

1. -    The expression “milk” means full cream milk or partially or completely skimmed milk.

2. -    For the purposes of heading 04.05:

(a)     The term “butter” means natural butter, whey butter or recombined butter (fresh, salted rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solids not fat content of 2% by weight and a maximum water content of 16% by weight.

Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acid-producing bacteria.

(b)     The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milk fat 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 Milk fat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

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

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

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

4. -    This Chapter does not cover:

(a)     Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or

(b)     Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

Subheading Notes .

1. -    For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents i.e. whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. -    For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

0401.1000.00 - Of a fat content, by weight, not exceeding 1% .. kg 20

0401.2000.00 -Of a fat content, by weight, exceeding 1% but not exceeding 6%……………...……… kg 20

0401.3000.0 -Of a fat content, by weight, exceeding 6%… kg 20

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

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

0402.1000.11 --In powder form …………….…………….. kg 5

0402.1000.19 -- In granules or other solid forms.…… kg 20

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

-- Other containing added sugar or other sweetening matter:

0402.2100.22 --- Whole milk powder, 28% fat content …….….. kg 5

0402.2100.23 --- Other, including granules or other solid forms.. kg 20

-- Other:

0402.2900.24 --- Instant full cream powder, 26% fat content ….. kg 5

0402.2900.29 --- Other …………………………………….. kg 20

- Other:

0402.9100.00 -- Not containing added sugar or other sweetening matter………………………………………….….. kg 20

0402.9900.00 --Other…………………………..……….……… kg 20

04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

0403.1000.00 -Yogurt………………………………………….. kg 20

- Other:

0403.9000.91 -- In powder form …………………………. kg 5

0403.9000.91 -- In other forms ………………….………… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

04.04 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.

0404.1000.00 -Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter .……………………………………………………………… kg 20

0404.9000.00 - Other……………………………………………………. kg 20

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

0405.1000.00 -Butter…………………………………………….…… kg 20

0405.2000.00 -Dairy spreads………………………………..….. kg 20

-Other:

0405.9000.91 -- Anhydrous Milk Fat ……………………………… kg 5

0405.9000.99 -- Other …………………………………………….…. kg 20

04.06 Cheese and curd.

0406.1000.00 - Fresh (unripened or uncured) cheese, including whey cheese, and curd………………….. kg 20

0406.2000.00 - Grated or powdered cheese, of all kinds……….. kg 20

0406.3000.00 - Processed cheese, not grated or powdered……… kg 20

0406.4000.00 - Blue-veined cheese……………………………… kg 20

0406.9000.00 - Other cheese………………………………………… kg 20

0407.0000.00 -Birds’ eggs, in shell, fresh, preserved or cooked.. kg 20

04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

-Egg yolks:

0408.1100.00 --Dried………………………………………………… kg 20

0408.1900.00 --Other……………………………………………….. kg 20

- Other:

0408.9100.00 --Dried………………………………………………. kg 20

0408.9900.00 --Other………………………………………………. kg 20

0409.0000.00 -Natural honey……………………………..………. kg 20

0410.0000.00 -Edible products of animal origin, not elsewhere specified or included….. kg 20

 

Chapter 5

Products of animal origin, not elsewhere specified or included

Notes.

1. -    This Chapter does not cover:

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

(b)     Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

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

(d)     Prepared knots or tufts for broom or brush making (heading 96.03).

2. -    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.

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

4. -    Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals.

HEADING/H.S. CODE   DESCRIPTION SU NG      DUTY RATE

0501.0000.00

05.02

0502.1000.00

0502.9000.00

0503.0000.00

0504.0000.00

- 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………………………………..

- Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. ………………………..

- Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried

g

kg

kg

kg

kg

5

5

5

5

5

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.

0505.1000.00 - Feathers of a kind used for stuffing; down………….. kg 5

0505.9000.00 - Other………………………………………………….…. kg 5

05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

0506.1000.00 - Ossein and bones treated with acid……………...…… kg 5

0506.9000.00 - Other ……………………………………………………. kg 5

05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.

0507.1000.00 - Ivory; ivory powder and waste…………………………. kg 5

0507.9000.00 - Other…………………………………………………….. kg 5

0508.0000.00 - Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof……………….………………. kg 5

0509.0000.00 -Natural sponges of animal origin. ………………… kg 5

0510.0000.00 -Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved……….………………… kg 5

05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

0511.1000.00 -Bovine semen…………………………………………… kg 5

-Other:

0511.9100.00 --Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3………… kg 5

0511.9900.00 --Other……………………………………….…………… kg 5

Section II

VEGETABLE PRODUCTS

Note.

1. -    In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition to a binder in a proportion not exceeding 3% by weight.

Chapter 6

Live trees and other plants; bulbs, roots and the like;

Cut flowers and ornamental foliage

Notes.

1. -    Subject to the second part of heading 06.01, this Chapter covers only live trees and 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.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0601.1000.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant………………….. kg 5

0601.2000.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots……………………………….. kg 5

06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.

0602.1000.00 -Unrooted cuttings and slips…………… kg 5

0602.2000.00 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts……..……… kg 5

0602.3000.00 -Rhododendrons and azaleas, grafted or not… kg 5

0602.4000.00 -Roses, grafted or not……………………… kg 5

0602.9000.00 -Other…………………………………………… kg 5

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

0603.1000.00 -Fresh…………………………………………… kg 20

0603.9000.00 -Other………………………………………….. kg 20

06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

0604.1000.00 -Mosses and lichens…………………………. kg 20

-Other:

0604.9100.00 --Fresh………………………………………….. kg 20

0604.9900.00 --Other………………………………………….. kg 20

Chapter 7

Edible vegetables and certain roots and tubers

Notes.

1. -    This Chapter does not cover forage products of heading 12.14.

2. -    In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var, saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. -    Heading 07.12 covers all dried vegetable of the kinds falling in headings 07.01 to 07.11, other than:

(a)     dried leguminous vegetables, shelled (heading 07.13);

(b)     sweet corn in the forms specified in headings 11.02 to 11.04;

(c)     flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

(d)     flour, meal and powder of the dried leguminous vegetables of heading 07.13

(Heading 11.06).

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

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

07.01 Potatoes, fresh or chilled.

0701.1000.00 -Seed………………………..……….…..…….. kg 5

0701.9000.00 -Other……………………….……….………… kg 20

0702.0000.00 - Tomatoes, fresh or chilled………………… kg 20

07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

0703.1000.00 -Onions and shallots………………………… kg 20

0703.2000.00 -Garlic………………………………………….. kg 20

0703.9000.00 -Leeks and other alliaceous vegetables……… kg 20

07.04 Cabbages, cauliflowers, kohlarabi, kale and similar edible brassicas, fresh or chilled.

0704.1000.00 -Cauliflowers and headed broccoli………………… kg 20

0704.2000.00 - Brussels sprouts…………………..………….. kg 20

0704.9000.00 -Other………………………………………… kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

07.05 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled.

-Lettuce:

0705.1100.00 -- Cabbage lettuce (head lettuce)………………. kg 20

0705.1900.00 --Other………………………………………….. kg 20

- Chicory :

0705.2100.00 --Witloof chicory (Cichorium intybus var.

foliosum)……………………………………………… kg 20

0705.2900.00 -- Other………………………………………….. kg 20

07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

0706.1000.00 - Carrots and turnips…………………………… kg 20

0706.9000.00 - Other…………………………………………. kg 20

0707.0000.00 -Cucumbers and gherkins, fresh or chilled… kg 20

07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708.1000.00 - Peas (Pisum sativum)……………..…………… kg 20

0708.2000.00 -Beans (Vigna spp., Phaseolus………………….. kg 20

0708.9000.00 -Other leguminous vegetables spp.)……….…… kg 20

07.09 Other vegetables, fresh or chilled.

0709.1000.00 -Globe artichokes………………………….…… kg 20

0709.2000.00 -Asparagus…………………………….………. kg 20

0709.3000.00 - Aubergines (egg-plants)……………. kg 20

0709.4000.00 -Celery other than celeriac……………….. kg 20

-Mushrooms and truffles :

0709.5100.00 -- Mushrooms of the genus Agaricus…… kg 20

0709.5200.00 --Truffles…………………………………….…. kg 20

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0709.5900.00 --Other……………………………………….... kg 20

0709.6000.00 - Fruits of the genus Capsicum or of the genus

Pimenta………………………………………………. kg 20

0709.7000.00 -placeSpinach, country-regionNew Zealand spinach and orache spinach (garden spinach)…………......… kg 20

0709.9000.00 -Other………………………………………….. kg 20

07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

0710.1000.00 -Potatoes………………………………………. kg 20

-Leguminous vegetables, shelled or unshelled:

0710.2100.00 --Peas (Pisum sativum)……………………… kg 20

0710.2200.00 -- Beans (Vigna spp., Phaseolus spp.)……………. kg 20

0710.2900.00 --Other……………………….…………………. kg 20

0710.3000.00 -placeSpinach, country-regionNew Zealand spinach and orache spinach (garden spinach)...…… kg 20

0710.4000.00 -Sweet corn…………………………………….. kg 20

0710.8000.00 -Other vegetables………..……………..… kg 20

0710.9000.00 -Mixtures of vegetables…..…………….… kg 20

07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

0711.2000.00 -Olives………………………………………….. kg 20

0711.3000.00 - Capers…………………………………….…….. kg 20

0711.4000.00 -Cucumbers and gherkins…………….…… kg 20

-Mushrooms and truffles:

0711.5100.00 -- Mushrooms of the genus Agaricus………..…… kg 20

0711.5900.00 --Other………………………………..….……… kg 20

0711.9000.00 - Other vegetables; mixtures of vegetables………. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

0712.2000.00 - Onions……………………………………….… kg 20

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :

0712.3100.00 -- Mushrooms of the genus Agaricus …………… kg 20

0712.3200.00 --Wood ears (Auricularia spp.)…………..……… kg 20

0712.3300.00 --Jelly fungi (Trumella spp.)……...……. kg 20

0712.3900.00 --Other………………………………………….. kg 20

0712.9000.00 - Other vegetables, mixtures of vegetables……… kg 20

07.13 Dried leguminous vegetables, shelled, whether or not skinned or split:

0713.1000.00 -Peas (Pisum sativum) ….................. kg 20

0713.2000.00 - Chickpeas (garbanzos)……............. kg 20

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

0713.3100.00 --Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek……………………… kg 20

0713.3200.00 --Small red (Adzuki) beans (Phaseolus or Vigna angularis)……………………………………….. kg 20

0713.3300.00 --Kidney beans, including white pea beans (Phaseolus vulgaris)………………………. kg 20

0713.3900.00 --Other………………………………………… kg 20

0713.4000.00 - Lentils………………………….…………….. kg 20

0713.5000.00 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)…………………………………………… kg 20

0713.9000.00 -Other………………………………………….. kg 20

07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.

0714.1000.00 -Manioc (cassava)…………………….….. kg 20

0714.2000.00 -Sweet potatoes…………………….……. kg 20

0714.9000.00 - Other……………………………………..…. kg 20

 

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

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

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

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

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

(b)     To improve or maintain their appearance (e.g. by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

- Coconuts:

0801.1100.00 --Desiccated……………………………….…. kg 20

0801.1900.00 --Other…………………………………….…. kg 20

- Brazil nuts :

0801.2100.00 -- In shell…………………………………..….. kg 20

0801.2200.00 --Shelled……………………………….……… kg 20

- Cashew nuts :

0801.3100.00 --In shell…………………………………….. kg 20

0801.3200.00 --Shelled…………………….………………. kg 20

08.02 Other nuts, fresh or dried, whether or not

shelled or peeled.

- Almonds

0802.1100.00 -- In shell……………………….……………. kg 20

0802.1200.00 --Shelled…………………….……………….. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Hazelnuts or filberts (Corylus spp.) :

0802.2100.00 -- In shell………………………………..…..….. kg 20

0802.2200.00 --Shelled……………………………………….. kg 20

-Walnuts :

0802.3100.00 -- In shell………………………..……….……. kg 20

0802.3200.00 --Shelled………………………………..…….. kg 20

0802.4000.00 -Chestnuts (Castanea spp.)………………..…. kg 20

0802.5000.00 -Pistachios……………………………….…… kg 20

0802.9000.00 - Other ………………………………….……. kg 20

0803.0000.00 - Bananas, including plantains, fresh or dried... kg 20

08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

0804.1000.00 -Dates………………………….…………….. kg 5

0804.2000.00 -Figs……………………….…….…………… kg 20

0804.3000.00 -Pineapples………………….…..…………… kg 20

0804.4000.00 -Avocados……………………………………. kg 20

0804.5000.00 - Guavas, mangoes and mangostees…………… kg 20

08.05 Citrus fruit, fresh or dried.

0805.1000.00 - placeOranges……………………………….……… kg 20

0805.2000.00 -Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids…. kg 20

0805.4000.00 -Grapefruit………………………….……….. kg 20

0805.5000.00 - Lemons (Citrus limon, Citrus limomum) and limes (Citrus aurantifolia, Citrus latifolia)…….. kg 20

0805.9000.00 - Other………………………………………… kg 20

08.06 Grapes, fresh or dried.

0806.1000.00 -Fresh……………………………….…….…… kg 20

0806.2000.00 -Dried…………………………………..……… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

08.07 Melons (including watermelons) and papaws (papayas), fresh.

-Melons (including watermelons) :

0807.1100.00 --Watermelons…………………………….….. kg 20

0807.1900.00 --Other………………………………………… kg 20

0807.2000.00 -Papaws (papayas)……………………………. kg 20

08.08 Apples, pears and quinces, fresh.

0808.1000.00 -Apples………………………………………. kg 20

0808.2000.00 -Pears and quinces……………………………. kg 20

08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

0809.1000.00 -Apricots………………………………………. kg 20

0809.2000.00 - Cherries………………………………………… kg 20

0809.3000.00 - Peaches, including nectarines………. kg 20

0809.4000.00 -Plums and sloes………………………………… kg 20

08.10 Other fruit, fresh..

0810.1000.00 -Strawberries…………………………………... kg 20

0810.2000.00 -Raspberries, blackberries, mulberries and loganberries………….. kg 20

0810.3000.00 - Black, white or red currants an gooseberries……………………………………. kg 20

0810.4000.00 -Cranberries, bilberries and other fruits of the genus Vaccinium…………………………… kg 20

0810.5000.00 - Kiwifruit………………………………………. kg 20

0810.6000.00 -Durians………………………………….…….. kg 20

0810.9000.00 -Other…………………………………….……. kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

0811.1000.00 -Strawberries………………………………… kg 20

0811.2000.00 -Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries……………………………..….…. kg 20

0811.9000.00 -Other ………………………………………. kg 20

08.12 Fruits and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

0812.1000.00 -Cherries…………………………………….. kg 20

0812.9000.00 -Other………………………………………. kg 20

08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.

0813.1000.00 -Apricots……………………………….….. kg 20

0813.2000.00 -Prunes………………………………..…… kg 20

0813.3000.00 -Apples……………………………….…… kg 20

0813.4000.00 - Other fruit………………………….……. kg 20

0813.5000.00 -Mixtures of nuts or dried fruits of this Chapter… kg 20

0814.0000.00 -Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions……… kg 5

 

Chapter 9

Coffee, tea, mate and spices

Notes.

1. -    Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

(a)     Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b)     Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

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

2. -    This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11

 

HEADING/H.S. CODE    DESCRIPTION SU NG    DUTY RATE

09.01

0901.1100.00

0901.1200.00

0901.2100.00

0901.2200.00

0901.9000.00

09.02

0902.1000.00

0902.2000.00

0902.3000.00

0902.4000.00

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

- Coffee, not roasted:

-- Not decaffeinated……………………………

-- Decaffeinated……………………………….

- Coffee roasted:

-- Not Decaffeinated………………….……….

-- Decaffeinate…………………………………

- Other…………………………………………

Tea, whether or not flavoured.

- Green tea (not fermented) in immediate packings of a content not exceeding 3kg …………………..

- Other green tea (not fermented)………………..

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg……………

- Other black tea (fermented) and other partly fermented

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

0903.0000.00 -Mate…………………………………………… kg 20

09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus capsicum or of the genus Pimenta.

-Pepper:

0904.1100.00 -- Neither crushed nor ground………. kg 20

0904.1200.00 -- Crushed or ground…………………….. kg 20

0904.2000.00 -Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground…………… kg 20

0905.0000.00 -Vanilla………………………………………. kg 20

09.06 Cinnamon and cinnamon-tree flowers.

0906.1000.00 -Neither crushed nor ground.………… kg 20

0906.2000.00 -Crushed or ground………………………..… kg 20

0907.0000.00 - Cloves (whole fruit, cloves and stems)……… kg 20

09.08 Nutmeg, mace and cardamoms.

0908.1000.00 -Nutmeg …………………………..………… kg 20

0908.2000.00 -Mace…………………………….…………… kg 20

0908.3000.00 - Cardamoms………………………………..….. kg 20

09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

0909.1000.00 -Seeds of anise or badian…………………. kg 20

0909.2000.00 -Seeds of coriander…………………………. kg 20

0909.3000.00 -Seeds of cumin……………………..……….. kg 20

0909.4000.00 -Seeds of caraway…………………….……. kg 20

0909.5000.00 -Seeds of fennel; jiniper berries.……… kg 20

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

0910.1000.00 -Ginger………………………………………. kg 20

0910.2000.00 -Saffron……………………………………… kg 20

0910.3000.00 -Turmeric (curcuma)………………………… kg 20

0910.4000.00 -Thyme; bay leaves……………………..….. kg 20

0910.5000.00 -Curry………………………………………. kg 20

-Other spices :

0910.9100.00 -- Mixtures referred to in Note 1 (b) to this

Chapter……..……………………………….. kg 20

0910.9900.00 --Other……………………………………… kg 20

Chapter 10

Cereals

Notes.

1. - (a)The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(b)     The Chapter does not cover grains which have been hulled or otherwise worked.

However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

2. -    Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

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

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

10.01 Wheat and meslin.

1001.1000.00 - Durum wheat………………………………. kg 5

1001.9000.00 - Other…………………………………………. kg 5

1002.0000.00 -Rye…………………………………………… kg 5

1003.0000.00 -Barley……………………………………….. kg 5

1004.0000.00 -Oats………………………………………….. kg 5

10.05 Maize (corn).

1005.1000.00 - Seed…………………………………………. kg 5

1005.9000.00 - Other………………………………………… kg 5

10.06 Rice.

1006.1000.00 - Rice in the husk (paddy or rough)…..……..… kg 50

1006.2000.00 - Husked (brown) rice…………………… kg 50

1006.3000.00 -Semi-milled or wholly milled rice, whether or

not polished or glazed……………………. kg 50

1006.4000.00 - Broken rice………………………………... kg 50

1007.0000.00 -Grain sorghum…………………………….. kg 5

10.08 Buckwheat, millet and canary seed; other cereals.

1008.1000.00 -Buckwheat…………………………………. kg 5

1008.2000.00 -Millet………………………………………. kg 5

1008.3000.00 -Canary seed………………………………… kg 5

1008.9000.00 -Other cereals………………………………. kg 5

 

Chapter 11

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

Notes.

1. -    This Chapter does not cover:

(a)     Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

(b)     Prepared flours, groats, meals or starches of heading 19.01;

(c)     Corn flakes or other products of heading 19.04;

(d)     Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(e)     Pharmaceutical products (Chapter 30); or

(f)      starches having the character of perfumery, cosmetic or toilet preparations

(Chapter 33).

2. -(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

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

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

Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

(B)     Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 11.03 or 11.04.

Rate of passage through a Cereal (1) Starch content (2) Ash content (3) Sieve with an aperture of 315 micrometres (microns) (4) 500 micrometres (microns) (5)

Wheat and rey ……… 45% 2.5% 80% -

Barley ……………………. 45% 3% 80% -

Oats ……………………… 45% 5% 80% -

Maize (corn) and grain … - - - -

Sorghum ………………… 45% 2% - 90%

Rice ……………………… 45% 1.6% 80% -

Buckwheat ………………. 45% 4% 80% -

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

(b)     in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1101.0000.00 - Wheat or meslin flour….……………. kg 20

11.02 Cereal flours other than of wheat or meslin.

1102.1000.00 -placeRye flour……………………………………. kg 20

1102.2000.00 -Maize (corn) flour………………………….. kg 20

1102.3000.00 -Rice flour …………………………………… kg 20

1102.9000.00 -Other………………………………………… kg 20

11.03 Cereal groats, meal and pellets.

-Groats and meal :

1103.1100.00 --Of wheat …………………………………… kg 5

1103.1300.00 -- Of maize (corn)…………………………. kg 10

1103.1900.00 --Of other cereals………………………….. kg 10

1103.2000.00 - Pellets………………………………………. kg 10

11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

- Rolled or flaked grains:

1104.1200.00 --Of Oats……………………….………… kg 10

1104.1900.00 --Of other cereals………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

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

1104.2200.00 --Of oats…………………………………..…… kg 10

1104.2300.00 -- Of maize (corn)…………………………. kg 10

1104.29000.00 --Of other cereals………………………….….. kg 10

1104.3000.00 -Germ of cereals, whole, rolled, flaked or ground.. kg 10

11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.

1105.1000.00 -Flour, meal and powder………….………. kg 10

1105.2000.00 - Flakes, granules and pellets…………… kg 10

11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

1106.1000.00 - Of the dried leguminous vegetables of heading 07.13……………………………………………….. kg 20

1106.2000.00 -Of sago or of roots or tubers of heading 07.14….. kg 20

1106.3000.00 -Of the products of Chapter 8……………………. kg 20

11.07 Malt, whether or not roasted.

1107.1000.00 -Not roasted……………………………………… kg 5

1107.2000.00 -Roasted…………………………………………. kg 5

11.08 Starches; inulin.

- Starches:

--Wheat starch:

1108.1100.10 --- Pharmaceutical Grade …………………. kg 20

1108.1100.11 ---Other ………………………………………….. kg 50

-- Maize (corn) starch:

1108.1200.12 --- Pharmaceutical Grade ………………… kg 20

1108.1200.13 ---Other …………………………………………. kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

--Potato starch:

1108.1300.14

1108.1300.15 --- Pharmaceutical Grade……………….

---Other …………………………………………. kg kg 20 50

1108.1400.16 1108.1400.17 -- Manioc (cassava) starch: --- Pharmaceutical

Grade……………..…..

---Other …………………………………….…… kg kg 20

50

-- Other Starches:

1108.1900.18 1108.1900.19 --- Pharmaceutical Grade ……………….

---Other …………………………………………. kg kg 20

50

1108.2000.00 -Inulin…………………………………………… kg 10

1109.0000.00 - Wheat gluten, whether or not dried………… kg 10

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains,

seeds and fruit; industrial or medicinal plants; straw and fodder

Notes.

1. -    Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts).

It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. -    Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings

23.04 to 23.06.

3. -    For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seed of fruit trees, seeds of vetches (other than those of the species Victia faba) or of lupines are to be regarded as “seeds of a kind used for sowing.”

Heading 12.09 does not, however, apply to the following even if for sowing:

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

(b)     Spices or other products of Chapter 9;

(c)     Cereals (Chapter 10); or

(d)     Products of headings 12.01 to 12.07 or 12.11.

4. -    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)     Medicaments of Chapter 30;

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

(c)     Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

5. -    For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:

(a)     Dead single-cell micro-organisms of heading 21.02;

(b)     Cultures of micro-organisms of heading 30.02; or

(c)     Fertilizers of heading 31.01 or 31.05.

Subheading Note.

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

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1201.0000.00 - Soya beans, whether or not broken…………… kg 10

12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.

1202.1000.00 -In shell………………………………………… kg 5

1202.2000.00 -Shelled, whether or not broken ……………… kg 5

1203.0000.00 - Copra……………………………………….. kg 5

1204.0000.00 -Linseed, whether or not broken…………… kg 5

12.05 Rape or colza seeds, whether or not broken:

1205.1000.00 - Low erucic acid rape or colza seeds……….. kg 5

1205.9000.00 -Other……………………………………… kg 5

1206.0000.00 - Sunflower seeds, whether or not broken…… kg 5

12.07 Other oil seeds and oleaginous fruits, whether or not broken.

1207.1000.00 -Palm nuts and kernels…………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1207.2000.00 -Cotton seeds………………………….…….. kg 5

1207.3000.00 -Castor oil seeds……………………………... kg 5

1207.4000.00 -Sesamum seeds…………………………….. kg 5

1207.5000.00 -Mustard seeds……………………………… kg 5

1207.6000.00 -Safflower seeds……………………………. kg 5

-Other

1207.9100.00 -- Poppy seeds………………………………. kg 5

1207.9900.00 --Other…………………………………….. kg 5

12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

1208.1000.00 -Of soya beans……………………….… kg 10

1208.9000.00 -Other…………………………………. kg 10

12.09 Seeds, fruit and spores, of a kind used for sowing.

1209.1000.00 -Sugar beet seed………………………………. kg 5

-Seeds of forage plants:

1209.2100.00 --placeLucerne (alfalfa) seed………………….. kg 5

1209.2200.00 --Clover (Trifolium spp.) seed………… kg 5

1209.2300.00 -- Fescue seed…………………………………. kg 5

1209.2400.00 --placeKentucky blue grass (Poa pratensis L.) seed…. kg 5

1209.2500.00 -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed…………………………….. kg 5

1209.2600.00 -- Timothy grass seed………………….…. kg 5

1209.2900.00 --Other………………………..……………..… kg 5

1209.3000.00 -Seeds of herbaceous plants cultivated principally for their flowers……………………………. kg 5

- Other

1209.9100.00 --Vegetable seeds………………..…………. kg 5

1209.9900.00 --Other ……………..…….…………… kg 5

 

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

12.10 Hope cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.

1210.1000.00 - Hop cones, neither ground nor powdered nor in the

form of pellets……………………………….. kg 5

1210.2000.00 - Hop cones, ground, powdered or in the form of pellets; lupulin………………….…………… kg 5

12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.

1211.1000.00 -Liquorice roots………………….………..…. kg 5

1211.2000.00 - Ginseng roots…………….……...……………. kg 5

1211.3000.00 -Coca leaf………………..……….………..……… kg 5

1211.4000.00 -Poppy straw………………………………………. kg 5

1211.9000.00 -Other…………………………….………….…….. kg 5

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

1212.1000.00 - Locust beans, including locust bean seeds………… kg 5

1212.2000.00 - Seaweeds and other algae…………………………. kg 5

1212.3000.00 - Apricot, peach (including nectarine) or plum stones and kernels…………………………………………. kg 5

- Other:

1212.9100.00 -- Sugar beet………………………………………… kg 5

1212.9900.00 --Other…………………………………………….. kg 5

1213.0000.00 - Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets………………………………………………. kg 5

12.14 Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

1214.1000.00 - placeLucerne (alfalfa) meal and pellets……………..… kg 5

1214.9000.00 - Other…………………………………………….. kg 5

 

Chapter 13

Lac; gums; resins and other vegetable saps and extracts

Note.

1. -    Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to :

(a)     Liquorice extract containing more than 10% by weight of sucrose or put up as Confectionery (heading 17.04);

(b)     Malt extract (heading 19.01);

(c)     Extracts of coffee, tea or mate (heading 21.01);

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

(e)     Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f)      Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);

(g)     Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);

(h)     Tanning or dyeing extracts (heading 32.01 or 32.03);

(i)      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

(j)      Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums

(heading 40.01).

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).

1301.1000.00 -Lac…………………………………………... kg 5

1301.2000.00 -Gum Arabic……………………………….…. kg 5

1301.9000.00 -Other…………………………………………. kg 5

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

13.     02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

- Vegetable saps and extracts:

1302.1100.00 --Opium……………………………………….. kg 5

1302.1200.00 -- Of liquorice…………………………….……. kg 5

1302.1300.00 --Of hops……………………………….……... kg 5

1302.1400.00 -- Of pyrethrum or of the roots of plants

containing rotenone…………………………….. kg 5

1302.1900.00 --Other………………………………………… kg 5

1302.2000.00 - Pectic substances, pectinates and pectates……… kg 5

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

1302.3100.00 --Agar-agar……………………………..…… kg 5

1302.3200.00 -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or quar seeds………………..…………. kg 5

1302.3900.00 -- Other …………………………………..… kg 5

 

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

1. -    This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. -    Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered noninflammable, 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 14.02 does not apply to wood wool (heading 44.05).

4. -    Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03).

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

14.     01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

1401.1000.00 -Bamboos……………………………………. kg 5

1401.2000.00 -Rattans………………………………………. kg 5

1401.9000.00 -Other………………………………………… kg 5

1402.0000.00 - Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material ……………….. kg 5

1403.0000.00 - Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles…………. kg 5

14.04 Vegetable products not elsewhere specified or included.

1404.1000.00 - Raw vegetable material of a kind used primarily in dyeing or tanning……………………………. kg 5

1404.2000.00 - Cotton linters…………………………………. kg 5

1404.9000.00 -Other…………………………………………. kg 5

Section III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

 

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

1. - This Chapter does not cover :

(a)     Pig fat or poultry fat of heading 02.09;

(b)     Cocoa butter, fat or oil (heading 18.04);

(c)     Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d)     Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

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

(f)      Factice derived from oils (heading 40.02).

2. -    Heading 15.09 does not apply to oils obtained from olives, by solvent extraction

(heading 15.10)

3. -    Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions

4. -    Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Note.

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

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1501.0000.00 -Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03…….. kg 10

1502.0000.00 - Fats of bovine animals, sheep or goats, other than those of heading 15.03………………… kg 5

1503.0000.00 -Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared ……………… kg 5

15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

1504.1000.00 -Fish-liver oils and their fractions.……………. kg 10

1504.2000.00 -Fats and oils and their fractions, of fish, other than liver

oils……………………………………. kg 10

1504.3000.00 - Fats and oils and their fractions, of marine mammals…………………………….. kg 10

1505.0000.00 - Wool greases and fatty substances derived therefrom (including lanolin)………………… kg 5

1506.0000.00 -Other animal fats and oils and their fractions, whether or not refined, but not chemically modified………………………………………… kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY ATE

15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

1507.1000.00 - Crude oil, whether or not degummed……… kg 10

1507.9000.00 -Other………………………………………. kg 20

15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

1508.1000.00 - Crude oil………………………..……….. kg 10

1508.9000.00 -Other…………………………………….. kg 20

15.09 Olive oil and its fractions, whether or not refined, but not chemically modified

- Virgin:

1509.1000.11 -- In bottles only ……………………. kg 50

1509.1000.19 -- Other ……………………………….….. kg 10

- Other:

1509.9000.91 -- In bottles only ……………………. kg 50

1509.9000.99 -- Other ……………………………….. kg 20

15.     10 -Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09:

1510.0000.10 -- In bottles only ………………….. lt 50

1510.0000.19 -- Other ………………………………...… lt 10

15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.

1511.1000.00 -Crude oil…………………………………. kg 50

1511.9000.00 -Other…………………………………….. kg 50

15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

- Sunflower-seed or safflower oil and fractions thereof:

1512.1100.00 -- Crude Oil……………………………. kg 50

1512.1900.00 --Other………………………….…………. kg 50

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Cotton-seed oil and its fractions:

1512.2100.00 --Crude oil, whether or not gossypol has been removed.. kg 50

1512.2900.00 --Other…………………………………………… kg 50

15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

-Coconut (copra) oil and its fractions:

1513.1100.00 -- Crude oil……………………..…………………… kg 10

1513.1900.00 --Other……………………………..………………… kg 20

- Palm kernel or babassu oil and fractions thereof :

1513.2100.00 -- Crude oil……………………………..……………. kg 50

1513.2900.00 --Other………………………………..…………….. kg 50

15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

- Low erucic acid rape or colza oil and its fractions:

1514.1100.00 -- Crude oil…………………………………….…….. kg 10

1514.1900.00 --Other……………………………………..………… kg 20

- Other:

1514.9100.00 --Crude oil………………………………..………… kg 10

1514.9900.00 --Other………………………………………………. kg 20

15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

-Linseed oil and its fractions:

1515.1100.00 -- Crude oil……………………………………………. kg 10

1515.1900.00 --Other……………………………………………….. kg 10

-Maize (corn) oil and its fractions:

1515.2100.00 -- Crude oil…………………………………………… kg 10

1515.2900.00 --Other……………………………………………….. kg 20

1515.3000.00 -Castor oil and its fractions…………………….. kg 10

1515.4000.00 - Tung oil and its fractions………………………. kg 10

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

1515.5000.00 -Sesame oil and its fractions…………. kg 10

1515.9000.00 -Other………………………….……………….. kg 20

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

1516.1000.00 -Animal fats and oils and their fractions..……… kg 20

-Vegetable fats and oils and their fractions:

1516.2000.21 -- Hydrogeneted Vegetable Fats .……..………… kg 10

1516.2000.29 -- Other ……………………………..………… kg 20

15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.

1517.1000.00 -Margarine, excluding liquid margarine……… kg 20

1517.9000.00 -Other…………………….. kg 20

1518.0000.00 - Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils of fractions of different fats or oils

of this Chapter, not elsewhere specified or included…………………….. kg 20

[15.19] Reserved

1520.0000.00 - Glycerol, crude; glycerol waters and glycerol lyes…………………………………………..…. kg 10

15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

1521.1000.00 - Vegetable waxes……………………….…. kg 5

1521.9000.00 - Other………………………………………….. kg 5

1522.0000.00 - Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes …………………… kg 10

Section IV

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

Note.

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

 

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs of other aquatic invertebrates

Notes.

1. -    This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.

2. -    Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominates by weight.

These provisions do not apply to the stuffed products of heading 19.02 or to the Preparations of heading 21. 03 or21.04.

Subheading Notes.

1. -    For the purposes of subheading 1602.10, the expression “homogoenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.

2. -    The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

 

HEADING DESCRIPTION SU NG H.S CODE DUTY RATE

1601.0000.00 -Sausages and similar products, of meat, meat offal or blood; food preparations based on these products……………………………………….. kg 20

16.02 Other prepared or preserved meat, meat offal or blood

1602.1000.00 - Homogenised preparations……………. kg 20

1602.2000.00 - Of liver of any animal…………………… kg 20

-Of poultry of heading 01.05:

1602.3100.00 -- Of turkeys……………………………………. kg 20

1602.3200.00 -- Of fowls of the species Gallus domesticus …….. kg 20

1602.3900.00 -- Other………………………………………….. kg 20

- Of swine :

1602.4100.00 -- Hams and cuts thereof………………… kg 20

1602.4200.00 -- Shoulder and cuts thereof………….. kg 20

1602.4900.00 -- Other, including mixtures…………………….. kg 20

1602.5000.00 - Of bovine animals………………………….. kg 20

1602.9000.00 - Other, including preparations

of blood of any animal …………………… kg 20

1603.0000.00 - Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic Invertebrates ……………………………….… kg 20

16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

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

1604.1100.00 -- Salmon………………………………………... kg 20

1604.1200.00 -- Herrings……………………….………….... kg 20

1604.1300.00 -- Sardines, sardinella and brisling or sprate….… kg 20

1604.1400.00 -- Tunas, skipjack and bonito (Sarda spp.)……… kg 20

1604.1500.00 -- Mackerel…………………………………….… kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

1604.1600.00 -- Anchovies……………………………………. kg 20

1604.1900.00 -- Other………………………………….……… kg 20

1604.2000.00 - Other prepared or preserved fish……………… kg 20

1604.3000.00 - Caviar and caviar substitutes……….. kg 20

16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.1000.00 -Crab…………………………………….…..… kg 20

1605.2000.00 - Shrimps and prawns…………………….. kg 20

1605.3000.00 - Lobster………………………………………. kg 20

1605.4000.00 - Other crustaceans……………………… kg 20

1605.9000.00 - Other………………………………………….. kg 20

 

Chapter 17

Sugars and sugar confectionery

Note.

1. -    This Chapter does not cover:

(a)     Sugar confectionery containing cocoa (heading 18.06);

(b)     Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c)     Medicaments or other products of Chapter 30.

Subheading Note.

1. -    For the purposes of subheadings 1701.11 and 1701.12, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5o.

 

HEADNG/ H. S CODE DESCRIPTION SU NG DUTY RATE

17. 01 Cane or beet sugar and chemically pure sucrose in solid form.

- Raw sugar not containing added flavouring or colouring matter:

1701.1100.00 -- Cane Sugar……………………………………………….. kg 50

1701.1200.00 -- Beet Sugar……………………………………………….. kg 50

- Other:

1701.9100.00 -- Containing added flavouring or colouring matter………. kg 50

1701.9900.00 -- Other…………………………………………………….. kg 50

17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

- Lactose and lactose syrup :

1702.1100.00 -- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter……….…… kg 5

1702.1900.00 --Other………………………………………………….…. kg 20

702.2000.00 -Maple sugar and maple syrup……………………. kg 5

1702.3000.00 -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose…………………………………………….……..… kg 5

1702.4000.00 - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar……………………………………………...…. kg 5

1702.5000.00 - Chemically pure fructose………………...…...…. kg 5

1702.6000.00 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar ……………………………………………..kg 5

1702.9000.00 - Other, including invert sugar and sugar syrup blends containing in the dry state 50% by weight of fructose ……….. kg 5

17.03 Molasses resulting from the extraction or refining of sugar

1703.1000.00 - Cane molasses……………………..……………………… kg 10

1703.9000.00 - Other………………..…………………..…………………. kg 10

17.04 Sugar confectionery (including white chocolate), not containing cocoa.

1704.1000.00 - Chewing gum, whether or not sugar-coated……………… kg 20

1704.9000.00 - Other…………………………………….……………….. kg 20

 

Chapter 18

Cocoa and cocoa preparations

Notes.

1. - This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note

1 to this Chapter, other food preparation containing cocoa.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

1801.0000.00 -Cocoa beans, whole or broken, raw or roasted…………………………………………. kg 5

1802.0000.00 -Cocoa shells, husks, skins and other cocoa waste…………… kg 10

18.03 Cocoa paste, whether or not defatted.

1803.1000.00 - Not defatted……………………….……… kg 10

1803.2000.00 - Wholly or partly defatted……………… kg 10

1804.0000.00 -Cocoa butter, fat and oil………………. kg 10

1805.0000.00 -Cocoa powder, not containing added sugar or other sweetening matter……………… kg 20

18.06 Chocolate and other food preparations containing cocoa.

1806.1000.00 - Cocoa powder, containing added sugar or other

sweetening matter…………………….…… kg 20

1806.2000.00 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg ………..…………. kg 20

- Other, in blocks, slabs or bars:

1806.3100.00 -- Filled………………………………………… kg 20

1806.3200.00 -- Not filled……………………………………. kg 20

1806.9000.00 -Other……………………………………….. kg 20

 

Chapter 19

Preparations of cereals, flour, starch or milk; Pastrycooks’ products

Notes.

1.- This Chapter does not cover:

(a)     Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic or other aquatic invertebrates, of any combination thereof (Chapter 16);

(b)     Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c)     Medicaments or other products of Chapter 30.

2. -    For the purposes of heading 19.01:

(a)     The term “groats” means cereal groats of Chapter 11;

(b)     The terms “flour” and “meal” mean:

(1)     Cereal flour and meal of Chapter 11, and

(2)     Flour, meal and powder of vegetable origin of and 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 coated with chocolate other food preparations containing cocoa of heading 18.06 (heading 18.06).

4. -    For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or

Notes to Chapter 10 or 11.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less that 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.1000.00 - Preparations for infant use, put up for retail sale.. kg 10

1901.2000.00 - Mixes and doughs for the preparation of bakers’ wares of heading 19.05…………………. kg 10

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Other:

1901.9000.91 -- Fatfilled Milk ……………………………….. kg 5

1901.9000.99 -- Other …………………….………………….. kg 20

19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

- Uncooked pasta, not stuffed or otherwise prepared:

1902.1100.00 -- Containing eggs……………………….….. kg 20

1902.1900.00 -- Other ……………………………………….. kg 20

1902.2000.00 - Stuffed pasta, whether or not cooked or otherwise prepared………………….…….. kg 20

1902.3000.00 - Other pasta ……………………………... kg 20

1902.4000.00 - Couscous……………………………..………. kg 20

1903.0000.00 -Tapioca and substitutes therefor prepared from starch, in the form flakes, grains, pearls, siftings or in similar forms……………. kg 20

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

1904.1000.00 - Prepared foods obtained by the swelling or roasting of cereals or cereal products…………… kg 20

1904.2000.00 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals……… kg 20

1904.3000.00 - Bulgur wheat………………..………………. kg 20

1904.9000.00 - Other…………………………………………… kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

19.05 Bread, pastry cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

1905.1000.00 - Crispbread…………………………….…….. kg 20

1905.2000.00 - Gingerbread and the like………………. kg 20

-Sweet biscuits; waffles and wafers:

1905.3100.00 -- Sweet biscuits………………………………. kg 20

1905.3200.00 -- Waffles and wafers..…………………... kg 20

1905.4000.00 - Rusks, toasted bread and similar toasted products………………………………………. kg 20

1905.9000.00 - Other……………………………………….. kg 20

 

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

1. –    This Chapter does not cover:

(a)     Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7,8 or 11;

(b)     Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(c)     Homogenised composite food preparations of heading 21.04

2. -    Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).

3. -    Headings 20.01,20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4. -    Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.

5. -    For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means

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

Subheading Notes.

1.-     For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetric purposes, in containers of a net weight content not exceeding 250g.

For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes.

These preparations may contain a small quantity of visible pieces of vegetables.

Subheading

2005.10 takes precedence over all other subheadings of heading 20.05.

2. -    For the purposes of subheading 2007.10, the expression “homogenized preparation” means preparation of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

3. -    For the purpose of subheading 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 oC or corrected for 20 oC if the reading is made at a different temperature

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

2001.1000.00 -Cucumbers and gherkins…………….. kg 20

2001.9000.00 - Other…………………………………………… kg 20

20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

2002.1000.00 -Tomatoes, whole or in pieces……….. kg 20

- Other:

2002.9000.91 -- Concentrates in drums ………………… kg 5

2002.9000.99 -- Other …………………………………………. kg 20

20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

2003.1000.00 -Mushrooms of the genus Agaricus…… kg 20

2003.2000.00 - Truffles…………………………………………. kg 20

2003.9000.00 - Other……………………………………………. kg 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.

2004.1000.00 -Potatoes…………….…………………………. kg 20

2004.9000.00 -Other vegetables and mixtures of vegetables…… kg 20

20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

2005.1000.00 -Homogenised vegetables…….………… kg 20

2005.2000.00 -Potatoes………………………………………… kg 20

2005.4000.00 - Peas (Pisum sativum..)………………… kg 20

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

2005.5100.00 --Beans, shelled…………………………… kg 20

2005.5900.00 --Other………………………………….………. kg 20

2005.6000.00 -Asparagus……………………………..………. kg 20

2005.7000.00 - Olives…………………………………………… kg 20

2005.8000.00 - Sweet corn (Zea mays var. saccharata)………… kg 20

2005.9000.00 - Other vegetables and mixures of vegetables…… kg 20

2006.0000.00 - Vegetables, fruit, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glace or crystallized)……………………… kg 20

20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

2007.1000.00 - Homogenised preparations………….. kg 20

- Other :

2007.9100.00 -- Citrus fruit……………………………………. kg 20

2007.9900.00 -- Other…………………………………………. kg 20

20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

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

2008.1100.00 -- Ground-nuts…………………………………. kg 20

2008.1900.00 -- Other, including mixtures……………. kg 20

2008.2000.00 -Pineapples…………………………………… kg 20

2008.3000.00 - Citrus fruit……………………………………. kg 20

2008.4000.00 - Pears…………………………………………. kg 20

2008.5000.00 - Apricots……………………………………… kg 20

2008.6000.00 - Cherries………………………………………… kg 20

2008.7000.00 - Peaches, including nectarines………. kg 20

2008.8000.00 - Strawberries…………………………………… kg 20

- Other, including mixtures other than those of subheading 2008.1900:

2008.9100.00 -- Palm hearts…………………………….……. kg 20

2008.9200.00 -- Mixtures…………………………………….. kg 20

2008.9900.00 -- Other……………………………………….. kg 20

20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

- Orange juice:

-- Frozen:

2009.1100.12 ---Concentrates in Drums…………….…… kg 5

2009.1100.13 --- Other, in retail sale packagings……………… kg 20

-- Not frozen, of a Brix value not exceeding 20:

2009.1200.14 --- Concentrates in Drums………………… kg 5

2009.1200.15 --- Other, in retail sale packagings……………… kg 20

--Other:

2009.1900.16 --- Concentrates in Drums………………… kg 5

2009.1900.19 --- Other, in retail sale packagings…………….… kg 20

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Grape juice: -- Of a brix value not exceeding 20:

2009.2100.22 --- Concentrates in Drums……………… kg 5

2009.2100.23 --- Other, in retail sale packagings……….….….

– Other: kg 20

2009.2900.24 --- Concentrates in Drums……………… kg 5

2009.2900.29 --- Other, in retail sale packagings……………... - Juice of any other single citrus fruit: kg 20

-- Of a Brix value not exceeding 20:

2009.3100.32 --- Concentrates in Drums……………. kg 5

2009.3100.33 --- Other, in retail sale packagings………….…. kg 20

-- Other:

2009.3900.34 --- Concentrates in Drums………………. kg 5

2009.3900.39 --- Other, in retail sale packagings………….…. kg 20

-Pineapple juice:

-- Of a Brix value not exceeding 20:

2009.4100.42 --- Concentrate in Drums………………. kg 5

2009.4100.43 --- Other, in retail sale packagings……………..

– Other: kg 20

2009.4900.44 --- Concentrates in Drums……………… kg 5

2009.4900.49 --- Other, in retail sale packagings………………

- Tomatoes juice: kg 20

2009.5000.51 -- Concentrates in Drums……….……… kg 5

2009.5000.59 -- Other, in retail sale packagings………………

-Grape juice (including grape must): kg 20

--Of a Brix value not exceeding 30:

2009.6100.62 --- Concentrates in Drums…………….. kg 5

2009.6100.63 --- Other, in retail sale packagings…………….. kg 20

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-- Other:

2009.6900.64 ---Concentrates in Drums…………….. kg 5

2009.6900.69 --- Other, in retail sale packagings…………… kg 20

- Apple juice:

--Of a Brix value not exceeding 20:

2009.7100.72 --- Concentrates in Drums……………. kg 5

2009.7100.73 --- Other, in retail sale packagings …………… kg 20

-- Other:

2009.7900.74 --- Concentrates in Drums……………. kg 5

2009.7900.79 --- Other, in retail sale packagings …………… kg 20

- Juice of any other single fruit or vegetable:

2009.8000.81 -- Concentrate in Drums……………… kg 5

2009.8000.89 -- Other, in retail sale packagings …………...... kg 20

- Mixture of juices:

2009.9000.91 -- Concentrate in Drums……………….. kg 5

2009.9000.99 -- Other, in retail packagings …………………. kg 20

 

Chapter 21

Miscellaneous edible preparations

Notes.

1. -    This Chapter does not cover :

(a)     Mixed vegetables of heading 07.12;

(b)     Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c)     Flavoured tea (heading 09.02);

(d)     Spices or other products of heading 09.04 to 09.10;

(e)     Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof

(Chapter 16);

(f)      Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(g)     Prepared enzymes of heading 35.07.

2. -    Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3. -    For the purposes of heading 21.04, the expression “homogenized composite food preparation” means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes.

Such preparations may contain a small quantity of visible pieces of ingredients.

 

 

HEADING/ H.S CODE DESCRITION SU NG DUTY RATE

21.01 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

-Extracts, essences and concentrates, of coffee, and preparation with a basis of these extracts, essences of concentrates of with a basis of coffee:

2101.1100.00 -- Extracts, essences and concentrates…………… kg 10

2101.1200.00 -- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee……………. kg 20

2101.2000.00 - Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate………………………………….. kg 20

2101.3000.00 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof………………………………………… kg 20

21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

2102.1000.00 - Active yeasts………………………………….. kg 5

2102.2000.00 - Inactive yeasts; other single-cell microorganisms, dead………………….……….... kg 5

2102.3000.00 - Prepared baking powders …………… kg 5

21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.1000.00 - Soya sauce……………………………….…. kg 20

2103.2000.00 - Tomato ketchup and other tomato sauces……..… kg 20

2103.3000.00 - Mustard flour and meal and prepared mustard …………….… kg 20

2103.9000.00 - Other ………………………………………….. kg 20

 

HEADING/ H. S CODE DESCRIPTION SU NG DUTY RATE

21.04 Soups and broths and preparations therefor; homogenized composite food preparations.

2104.1000.00 - Soups and broths and preparation therefore….. kg 20

2104.2000.00 - Homogenised composite food preparations……. kg 20

2105.0000.00 -Ice cream and other edible ice, whether or not containing cocoa………………………………. kg 20

21.06 Food preparations not elsewhere specified or included.

2106.1000.00 - Protein concentrates and textured protein substances……………………………….……... kg 20

2106.9000.00 - Other …………………………………….…… kg 20

 

Chapter 22

Beverages, spirits and vinegar

Notes.

1.-     This Chapter does not cover:

(a)     Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b)     Sea water (heading 25.01);

(c)     Distilled or conductivity water or water of similar purity (heading 28.51);

(d)     Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

(e)     Medicaments of heading 30.03 or 30.04; or

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

2. -    For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20oC.

3. -    For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcholic 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 “sparking wine” means wine which, when kept at a temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

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

2201.1000.00 - Mineral waters and aerated waters…………… Lt 20

2201.9000.00 - Other………………………………………… Lt 20

22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

2202.1000.00 - Waters, including mineral water and aerated waters, containing added sugar or other

sweetening matter or flavoured…………………. Lt 20

- Other:

2202.9000.91 -- Soyamilk, power or health drinks (Liquid Dietary Supplements) e.g. Power Horse, Red Ginseng, Aloe Vera Gel etc…………… Lt 5

2202.9000.99 -- Other ………………………………………… Lt 20

2203.0000.00 -Beer made from malt………………………. Lt 20

22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

2204.1000.00 -Sparkling wine………………………………. Lt 20

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

2204.2100.00 -- In containers holding 2 litres or less…………… Lt 20

2204.2900.00 -- Other……………………………………………. Lt 20

2204.3000.00 - Other grape must……………………….. Lt 20

22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

2205.1000.00 - In containers holding 2 litres or less………… Lt 20

2205.9000.00 - Other…………………………………………. Lt 20

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2206.0000.00 - Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixture of fermented beverages and nonalcoholic beverages, not elsewhere specified or included……………………………. Lt 20

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

2207.1000.00 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher………… Lt 20

2207.2000.00 - Ethyl alcohol and other spirits, denatured, of any strength…………………………………………… Lt 20

22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.

2208.2000.00 - Spirits obtained by distilling grape wine or grape marc……………………………. Lt 20

2208.3000.00 - Whiskies…………………………….. Lt 20

2208.4000.00 - Rum and tafia……………………….. Lt 20

2208.5000.00 - Gin and placeGeneva……………………… Lt 20

2208.6000.00 - Vodka……………………………….. Lt 20

2208.7000.00 - Liqueurs and cordials……………….. Lt 20

2208.9000.00 - Other………………………………… Lt 20

2209.0000.00 - Vinegar and substitutes for vinegar obtained from acetic acid………………………………. Lt 20

 

Chapter 23

Residues and waste from the food industries; prepared animal fodder.

Note.

1.-     Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading Note.

1. -    For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

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

2301.1000.00 - Flours, meals and pellets, of meat or meat offal;greaves………………………………………. kg 10

2301.2000.00 -Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates……………………………….. kg 10

23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

2302.1000.00 - of maize (corn)……………………….…… kg 10

2302.2000.00 - Of rice……………………………………….. kg 10

2302.3000.00 - Of wheat…………………………………….. kg 10

2302.4000.00 - Of other cereals……………………………. kg 10

2302.5000.00 - Of leguminous plants……………………. kg 10

23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.

2303.1000.00 - Residues of starch manufacture and similar residues………………………………………… kg 10

2303.2000.00 - Beet-pulp, bagasse and other waste of sugar  manufacture ………………………………... kg 10

2303.3000.00 - Brewing or distilling dregs and waste………… kg 10

2304.0000.00 -Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil…………… kg 10

2305.0000.00 - Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil………… kg 10

23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05:

2306.1000.00 -Of cotton seeds…………………………..……. kg 10

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2306.2000.00 - Of linseed……………………………………… kg 10

2306.3000.00 - Of sunflower seeds………………………… kg 10

- Of rape or colza seeds:

2306.4100.00 -- Of low erucic acid rape or colza seeds………. kg 10

2306.4900.00 -- Other…………………………………….……. kg 10

2306.5000.00 - Of coconut or copra………………….…… kg 10

2306.6000.00 - Of palm nuts of kernels…………………. kg 10

2306.7000.00 - Of maize (corn) germ……………………. kg 10

2306.9000.00 - Other………………………………………….. kg 10

2307.0000.00 - Wine lees; argol………………………….. kg 10

2308.0000.00 - Vegetable materials and vegetable waste, vegetable residues and by-products, whether or nor in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included………………………………………… kg 10

23.09 Preparation of a kind used in animal feeding.

2309.1000.00 - Dog or cat food, put up for retail sale………… kg 10

2309.9000.00 - Other…………………………………………. kg 10

 

Chapter 24

Tobacco and manufactured tobacco substitutes

Note.

1. - This Chapter does not cover medicinal cigarettes (Chapter 30).

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

24.01 Unmanufactured tobacco; tobacco refuse.

2401.1000.00 - Tobacco, not stemmed/stripped…………. kg 5

2401.2000.00 - Tobacco, partly or wholly stemmed/stripped….. kg 5

2401.3000.00 - Tobacco refuse…………………………… kg 5

 

HEADING/ H. S CODE DSCRIPTION SU NG DUTY RATE

24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

2402.1000.00 - Cigars, cheroots and cigarillos, containing tobacco……………………………………….. kg 50

2402.2000.00 -Cigarettes containing tobacco……………….. kg 50

2402.9000.00 -Other………………………………………….. kg 50

24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences.

2403.1000.00 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion…………… kg 50

- Other :

2403.9100.00 -- “Homogenised” or “reconstituted” tobacco…… kg 50

2403.9900.00 -- Other………………………………………….. kg 50

 

Section V

MINERAL PRODUCTS

 

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement.

Notes.

1.-     Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), 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)     Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b)     Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

(c)     Medicaments or other products of Chapter 30;

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

(e)     Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(f)      Precious or semi-precious stones (heading 71.02 or 71.03);

(g)     Cultured crystals (other than optical elements) weighing not less 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(h)     Billiard chalks (heading 95.04); or

(ij)     Writing or drawing chalks or tailors’ chalks (heading 96.09).

3.-     Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

4. -    Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together, natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontiante (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.01 -Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:

2501.0000.10 -- Crude Salt ………………………………… kg 5

2501.0000.19 -- Other, including Processed Salt…………… kg 10

2502.0000.00 -Unroasted iron pyrites……………………. kg 5

2503.0000.00 - Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur………………………………………… kg 5

25.04 Natural graphite.

2504.1000.00 - In powder or in flakes………………….. kg 5

2504.9000.00 - Other:………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.05 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.

2505.1000.00 - Silica sands and quartz sands…………….…… kg 5

2505.9000.00 - Other :…………………………………………. kg 5

25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2506.1000.00 - Quartz ………………………….…………….. kg 5

- Quartzite:

2506.2100.00 -- Crude or roughly trimmed………….. kg 5

2506.2900.00 -- Other ………………………………………….. kg 5

2507.0000.00 - Kaolin and other kaolinic- clays, whether or not

calcined………………… kg 5

25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

2508.1000.00 - Bentonite .…………………………….…. kg 5

2508.2000.00 - Decolourising earths and fuller’s earth:………… kg 5

2508.3000.00 - Fire-clay……………………………………….. kg 5

2508.4000.00 - Other clays…………………………………… kg 5

2508.5000.00 - Andalusite, Kyanite and sillimanite…….……… kg 5

2508.6000.00 - Mullite………………………………………..… kg 5

2508.7000.00 - Chamotte or dinas earths……………… kg 5

2509.0000.00 - Chalk …………………………………………. kg 5

25.10 Natural calcium phosphate, natural aluminum calcium phosphates and phosphate chalk

2510.1000.00 -Unground……………………………………… kg 5

2510.2000.00 -Ground………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, otherthan barium oxide of heading 28.16

2511.1000.00 - Natural barium sulphate (barytes) :…………… kg 5

2511.2000.00 - Natural barium carbonate (witherite)………… kg 5

2512.0000.00 -Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less…………. kg 5

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

- Pumice stone:

2513.1100.00 -- Crude or in irregular pieces, including crushed pumice (“bimskies”)…………………….. kg 5

2513.1900.00 -- Other……………………….………………… kg 5

2513.2000.00 -Emery, natural corundum, natural garnet and other natural abrasives………………… kg 5

2514.0000.00 -Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape…. kg 5

25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

- Marble and travertine :

2515.1100.00 -- Crude or roughly trimmed………….. kg 5

2515.1200.00 -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.. kg 5

2515.2000.00 - Ecaussine and other calcareous monumental or building stone; alabaster………………… kg 5

25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

- Granite:

2516.1100.00 -- Crude or roughly trimmed…………… kg 5

2516.1200.00 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.. kg 5

- Sandstone:

2516.2100.00 -- Crude or roughly trimmed…………… kg 5

2516.2200.00 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapes. kg 5

2516.9000.00 - Other monumental or building stone…………… kg 5

25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the material cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.

2517.1000.00 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated…… kg 5

2517.2000.00 - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials

cited in subheading 2517.10…………… kg 5

2517.3000.00 - Tarred macadam…………………………… kg 5

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

2717.4100.00 -- of marble……………………………………… kg 5

2517.4900.00 -- Other…………………………………………. kg 5

25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518.1000.00 - Dolomite not calcined or sintered……………… kg 5

2518.2000.00 - Calcined or sintered dolomite…………………… kg 5

2518.3000.00 - Dolomite ramming mix…………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.19 Natural magnesium carbonate (magnesite);fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

2519.1000.00 - Natural magnesium carbonate (magnesite)…… kg 5

2519.9000.00 -Other……………………………………………. kg 5

25.20 Gypsum, anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

2520.1000.00 - Gypsum; anhydrite…………………………. kg 20

2520.2000.00 - Plasters…………………………………………… kg 20

2521.0000.00 -Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement………………………………………… kg 5

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

2522.1000.00 - Quicklime……………………………………… kg 10

2522.2000.00 - Slaked lime…………………………………….. kg 10

.

2522.3000.00 - Hydraulic lime………………………………… kg 10

25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

2523.1000.00 - Cement clinkers……………………………… kg 10

- Portland cement:

2523.2100.00 --White cement, whether or not artificially coloured.. kg 20

-- other Cement:

2523.2900.22 ---In Bags ……………………………………. kg 20

2523.2900.29 ---Bulk ………………………………..…….. kg 10

2523.3000.00 - Aluminous cement………………………….. kg 20

2523.9000.00 - Other hydraulic cements…………………. kg 20

2524.0000.00 -Asbestos……………………………………. kg 5

 

HEADNG/ H.S CODE DESCRIPTION SU NG DUTY RATE

25.25 Mica, including splittings; mica waste.

2525.1000.00 - Crude mica and mica riffed into sheets or splittings…………………………………………. kg 5

2525.2000.00 -Mica powder…………………………………… kg 5

2525.3000.00 -Mica waste……………………………….……. kg 5

25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2526.1000.00 - Not crushed, not powdered………... kg 5

2526.2000.00 - Crushed or powdered ………….…….…. kg 5

[25.27] Reserved

25.28 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight.

2528.1000.00 - Natural sodium borates and concentrates thereof

(whether or not calcined)……………… kg 5

2528.9000.00 - Other……………………………………… kg 5

25.29 Felspar; leucite, nepheline and nepheline syenite; flourspar.

2529.1000.00 - Felspar……………………………………….. kg 5

- Flourspar :

2529.2100.00 -- Containing by weight 97% or less of calcium fluoride………………………………………… kg 5

2529.2200.00 --Containing by weight more than 97% of calcium fluoride………………………………………… kg 5

2529.3000.00 - Leucite; nepheline and nepheline syenite………. kg 5

25.30 Mineral substances not elsewhere specified or included.

2530.1000.00 - Vermiculite, perlite and chlorites, unexpanded… kg 5

2530.2000.00 - Kieserite, epsomite (natural magnesium sulphates)………………………………….. kg 5

2530.9000.00 - Other…………………………………….. kg 5

 

Chapter 26

Ores, Slag and ash

Notes.

1.-     This Chapter does not cover:

(a)     Slag or similar industrial waste prepared as macadam (heading 25.17);

(b)     Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(c)     Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (27.10);

(d)     Basic slag of Chapter 31;

(e)     Slag wool, rock wool or similar mineral wools (heading 68.06);

(f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or

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

2. -    For the purposes of heading 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)     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)     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),andconsisting essentially of lead, lead compounds and iron oxide.

2. -    Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

26.01 Iron ores and concentrates, including roasted iron pyrites.

-Iron ores and concentrates, other than roasted iron pyrites:

2601.1100.00 -- Non-agglomerated…………………….. kg 5

2601.1200.00 -- Agglomerated……………………………. kg 5

2601.2000.00 - Roasted Iron pyrites……………………. kg 5

2602.0000.00 - Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight………. kg 5

2603.0000.00 - Copper ores and concentrates…………. kg 5

2604.0000.00 - Nickel ores and concentrates.………….. kg 5

2605.0000.00 - Cobalt ores and concentrates…………… kg 5

2606.0000.00 - Aluminium ores and concentrates……… kg 5

2607.0000.00 - Lead ores and concentrates…………….. kg 5

2608.0000.00 - Zinc ores and concentrates……………… kg 5

2609.0000.00 - Tin ores and concentrates…………….…. kg 5

2610.0000.00 - Chromium ores and concentrates………. kg 5

2611.0000.00 - Tungsten ores and concentrates………… kg 5

26.12 Uranium or thorium ores and concentrates

2612.1000.00 - Uranium ores and concentrates…………….. kg 5

2612.2000.00 - Thorium ores and concentrates…………….. kg 5

26.13 Molybdenum ores and concentrates.

2613.1000.00 - Roasted…………………………..………… kg 5

2613.9000.00 - Other………………………….…………… kg 5

2614.0000.00 - Titanium ores and concentrates………… kg 5

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.

2615.1000.00 - Zirconium ores and concentrates……………… kg 5

2615.9000.00 - Other…………………………….……………. kg 5

26.16 Precious metal ores and concentrates.

2616.1000.00 - Silver ores and concentrates…………………. kg 5

2616.9000.00 - Other…………………………………………. kg 5

26.17 Other ores and concentrates.

2617.1000.00 - Antimony ores and concentrates…………….. kg 5

2617.9000.00 - Other… …………………………………….. kg 5

2618.0000.00 - Granulated slag (slag sand) from the manufacture of iron or steel………………... kg 5

2619.0000.00 - Slag, dross (other than granulated slag),scalings and other waste from the manufacture of iron or steel………………... kg 5

26.20 Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds.

- Containing mainly zinc :

2620.1100.00 -- Hard zinc spelter…………………………. kg 5

2620.1900.00 --Other…………………………………….. kg 5

- Containing mainly lead:

2620.2100.00 -- Leaded gasoline sludges and leaded anti-knock compound sludges…………………………… kg 5

2620.2900.00 -- Other………………………….…….…….. kg 5

2620.3000.00 - Containing mainly copper…………..……… kg 5

2620.4000.00 - Containing mainly aluminium……………… kg 5

2620.6000.00 - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or the metals or for the manufacture of their chemical compounds…………….. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

- Other:

2620.9100.00 -- Containing antimony, beryllium, cadmium, chromium or their mixtures……………. kg 5

2620.9900.00 -- Other………………………………………. kg 5

26.21 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

2621.1000.00 - Ash and residues from the incineration of municipal waste…………………. kg 5

2621.9000.00 - Other…………………………….. kg 5

 

Chapter 27

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

Notes.

1.-     This Chapter does not cover :

(a)     Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b)     Medicaments of heading 30.03 or 30.04; or

(c)     Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. -    References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (Chapter 39)

3. -    For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a)     Such oils no longer fit for use as primary products (for example, used lubricating oils, used Hydraulic oils and used transformer oils);

(b)     Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c)     Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the used of cutting oils for machining operations.

Subheading Notes.

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

2. -    For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-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, 2707.40 and 2707.60, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)”,”naphthalene” and “phenols” apply to products which contain more than 50% by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.

4. -    For the purposes of subheading 2710.11, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC (ASTMD 86 method).

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

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

2701.1100.00 -- Anthracite……………………………………. kg 5

2701.1200.00 -- Bituminous coal………………………… kg 5

2701.1900.00 -- Other coal……………………………………. kg 5

2701.2000.00 - Briquettes, ovoids and similar solid fuels manufactured from coal………….………. kg 5

27.02 Lignite, whether or not agglomerated, excluding jet.

2702.1000.00 -Lignite, whether or not pulverized, but not agglomerated…………………………….……. kg 5

2702.2000.00 - Agglomerated lignite…………………… kg 5

2703.0000.00 -Peat (including peat litter), whether or not agglomerated………………….…………….. kg 5

2704.0000.00 -Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon ……………………….……….. kg 5

2705.0000.00 - Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous  hydrocarbons…………………… kg 5

 

HEADING/ H.S. CODE. DESCRIPTION SU NG DUTY RATE

2706.0000.00 -Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars……… kg 5

27. 07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents.

2707.1000.00 - Benzol (Benzene)……..……………………………. kg 5

2707.2000.00 -Toluol (Toluene)………………………………….. kg 5

2707.3000.00 - Xylol (Xylenes)…………………………………….. kg 5

2707.4000.00 - Naphthlene………………………………………….. kg 5

2707.5000.00 -Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the

ASTM D 86 method…………………………………. kg 5

2707.6000.00 -Phenols……………………………………………… kg 5

- Other:

2707.9100.00 -- Creosote oils…………………………….…….…… kg 5

2707.9900.00 -- Other………………………………….….………… kg 5

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.

2708.1000.00 - Pitch…………………………………………………… kg 5

2708.2000.00 - Pitch coke……………………………………………… kg 5

2709.0000.00 -Petroleum oils and oils obtained from bituminous minerals, crude………………………………………... kg 5

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparation not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

-Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

2710.1100.00 - Light oils and preparations ……………..…... kg 10

2710.1900.00 - Other ………………………………………………. kg 10

- Waste oils :

2710.9100.00 --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)……………………………………. kg 10

2710.9900.00 --Other …………………………………………….. kg 10

27.11 Petroleum gases and other gaseous hydrocarbons.

-Liquefied :

2711.1100.00 --Natural gas……………………….…………………. kg 5

2711.1200.00 -- Propane………………………..………….…………. kg 5

2711.1300.00 -- Butanes……………………..………………….……. kg 5

2711.1400.00 -- Ethylene, propylene, butylenes and butadiene……… kg 5

2711.1900.00 -- Other…………………………………………………. kg 5

-In gaseous state :

2711.2100.00 -- Natural gas………………………………………….. kg 5

2711.2900.00 -- Other………………………………………………… kg 5

27.12 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

2712.1000.00 -Petroleum jelly………………………………………… kg 5

2712.2000.00 -Paraffin wax containing by weight less than 0.75% of oil.. kg 5

2712.9000.00 - Other………………………………………………….. kg 5

27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

- Petroleum coke:

2713.1100.00 -- Not calcined……………………………………….. kg 5

2713.1200.00 -- Calcined……………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2713.2000.00 - Petroleum bitumen …………………….…… kg 5

2713.9000.00 - Other residues of petroleum oils or of oils obtained

from bituminous minerals……………………. kg 5

27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

2714.1000.00 - Bituminous or oil shale and tar sands……….…… kg 5

2714.9000.00 - Other……………………………………………… kg 5

2715.0000.00 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)……………………………… kg 5

2716.0000.00 - Electrical energy (optional heading)……………… kg 5

 

Section VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes.

1. - (a) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

(b) Subject to paragraph (a) above, goods answering to a description in heading 28.43 or 28.46 are to be classified in these headings and in no other heading of this Section.

2. - Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put in measured doses or for retail sale are to be classified in those headings and no other heading of the Nomenclature.

3. -    Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

(a)     having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b)     presented together; and

(c)     identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

 

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Notes

1. -    Except where the context otherwise requires, the headings of this Chapter apply only to:

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

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

(c)     The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

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

(e)     The products mentioned in (a), (b), (c), or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the addition do not render the product particularly suitable for specific use rather than for general use.

2. -    In addition to dithionites and sulphoxlates, stabilized with organic substance (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 28.38), organic products included in heading 28.43 to 28.46 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a)     Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogens acid (heading 28.11);

(b)     Halide oxides of carbon (heading 28.12);

(c)     Carbon disulphide (heading 28.13);

(d)     Thiocarbonates, selencocarbonates, 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, cyanogens halides and canamide and its metal derivatives (heading 28.51) other than calcium canamide, whether or not pure (Chapter 31).

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

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

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

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

(d)     Inorganic products of a kind used as Luminoplores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e)     Artificial graphite (heading 38.01); products put up as charges for fireextinguishers 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 2.5g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f)      Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder or such stones (heading 71.02 to 71.05), or precious metals or precious metal alloys of

 

Chapter 71;

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

(h)     Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

4.-     Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 28.11.

5.-     Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalt.

Except where the context otherwise requires, double or complex salt are to be classified in heading 28.42.

6. -    Heading 28.44 applies only to :

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

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

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

(d)     Alloys, dispersions (including cerments), 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 uCi/g);

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

(f)      Radioactive residues whether or not usable.

The term “isotopes”, for the purposes of this Note and of the wording of heading 28.44 and 28.45, refers to :

- individual nuclides, excluding, however, those existing in nature in the monoistopic 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 isotopes composition has been artificially modified.

7. -    Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8. -    Chemical elements(for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

1. – CHEMICAL ELEMENTS

28.01 Fluorine, chlorine, bromine and iodine.

2801.1000.00 - Chlorine…………………….………………….. kg 5

2801.2000.00 - Iodine………………………………………..…. kg 5

2801.3000.00 - Fluorine; bromine…………………………….... kg 5

2802.0000.00 - Sulphur, sublimed or precipitated; colloidal sulphur…………………………………………. kg 5

2803.0000.00 - Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)…… kg 5

28.04 - Hydrogen, rare gases and other non metals.

2804.1000.00 - Hydrogen…………………….....................…. kg 5

-Rare gases :

2804.2100.00 --Argon……………............................……… kg 5

2804.2900.00 -- Other…………….......................…………… kg 5

2804.3000.00 - Nitrogen………….......................…………… kg 5

2804.4000.00 - Oxygen…………..........................…………. kg 5

2804.5000.00 - Boron; tellurium…………………….…………. kg 5

- Silicon :

2804.6100.00 -- Containing by weight not less than 99.99% of silicon…………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2804.6900.00 -- Other…………………………………………. kg 5

2804.7000.00 -Phosphorous………………………….………. kg 5

2804.8000.00 - Arsenic………………………………………… .kg 5

2804.9000.00 - Selenium……………………………….……… kg 5

28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.

- Alkali or alkaline-earth metals:

2805.1100.00 -- Sodium………………………...……………… kg 5

2805.1200.00 -- Calcium………………………………….……. kg 5

2805.1900.00 -- Other…………………………..……………… kg 5

2805.3000.00 - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed……… kg 5

2805.4000.00 - Mercury………………………………………. kg 5

 

II. - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

28.06 Hydrogen chloride (hydrochloric acid); chlorosuphuric acid.

2806.1000.00 - Hydrogen chloride (hydrochloric acid)………… kg 5

2806.2000.00 - Chlorosulphuric acid…………………….. kg 5

2807.0000.00 -Sulphuric acids, oleum…………..….… kg 5

2808.0000.00 - Nitiric acid; sulphonitric acids…………….… kg 5

28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

2809.1000.00 - Diphosphorus pentaoxide…………..…. kg 5

2809.2000.00 - Phosphoric acid and polyhoric acids………..… kg 5

2810.0000.00 - Oxides of boron; boric acids………………... kg 5

28.11 Other inorganic acid and other inorganic oxygen compounds of non-metals.

- Other inorganic acids :

2811.1100.00 -- Hydrogen fluoride (hydrofluoric acid)…….… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2811.1900.00 -- Other ……………………………..……….. kg 5

- Other inorganic oxygen compounds of non-metals:

2811.2100.00 -- Carbon dioxide ……………………….…… kg 5

2811.2200.00 -- Silicon dioxide ……………………….…… kg 5

2811.2300.00 -- Sulphur dioxide…………………………. kg 5

2811.2900.00 --Other………………………………………….. kg 5

 

III.- HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

28.12 Halides and halide oxides of non-metals.

2812.1000.00 - Chlorides and chloride oxides…………………. kg 5

2812.9000.00 - Other…………………………………………… kg 5

28.13 Sulphides of non-metals; commercial phosphorus trisulphide.

2813.1000.00 -Carbon disulphide…………………………. kg 5

2813.9000.00 - Other……………………………………………. kg 5

 

IV. – INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDE OF METALS

28.14 Ammonia, anhydrous or in aqueous solution.

2814.1000.00 -Anhydrous ammonia……………………. kg 5

2814.2000.00 - Ammonia in aqueous solution………. kg 5

28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

- Sodium hydroxide (caustic soda):

2815.1100.00 -- Solid…………………………………………… kg 5

2815.12000.00 -- In aqueous solution (soda lye or liquid soda)….. kg 5

2815.2000.00 - Potassium hydroxide (caustic potash)………….. kg 5

2815.3000.00 - Peroxides of sodium or potassium…………….… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

2816.1000.00 -Hydroxide and peroxide of magnesium………………….. kg 5

2816.4000.00 - Oxide, hydroxide and peroxides, of strontium or borium… kg

5

2817.0000.00 -Zinc oxide; zinc peroxide……………………………….. kg 5

28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

2818.1000.00 -Artificial corundum, whether or not chemically defined… kg 5

2818.2000.00 -Aluminium oxide, other than artificial corundum………… kg 5

2818.3000.00 - Aluminium hydroxide……………………………… kg 5

28.19 Chromium oxides and hydroxides

2819.1000.00 - Chromium trioxide………………………………… kg 5

2819.9000.00 - Others…………………………………………………. kg 5

28.20 Manganese oxides.

2820.1000.00 -Manganese dioxide ……….……………………….. kg 5

2820.9000.00 -Other………………………………………………….. kg 5

28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 .

2821.1000.00 -Iron oxides and hydroxides…………………….. kg 5

2821.2000.00 - Earth colours…………………………………………... kg 5

2822.0000.00 - Cobalt oxides and hydroxides; commercial cobalt oxides……………………… kg 5

2823.0000.00 - Titanium oxides……………………………………… kg 5

28.24 Lead oxides; red lead and orange lead.

2824.1000.00 -Lead monoxide (litharge, massicot)………… kg 5

2824.2000.00 -Red lead and orange lead………………………... kg 5

2824.9000.00 - Other……………………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

2825.1000.00 - Hydrazine and hydroxylamine and their inorganic salts… kg 5

2825.2000.00 - Lithium oxide and hydroxide……………………. kg 5

2825.3000.00 -Vanadium oxides and hydroxides………………. kg 5

2825.4000.00 - Nickel oxides and hydroxides…………………. kg 5

2825.5000.00 -Copper oxides and hydroxides…………………. kg 5

2825.6000.00 -Germanium oxides and zirconium dioxide……………. kg 5

2825.7000.00 - Molybdenum oxides and hydroxides………… kg 5

2825.8000.00 - Antimony oxides……………………………………… kg 5

2825.9000.00 - Other……………………………………………..…….. kg 5

 

V. – SALT AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

28.26 Flourides; fluoursilicates, fluoroa iminates and other complex fluorine salts.

-Fluorides:

2826.1100.00 --Of ammonium or of sodium……………….. kg 5

2826.1200.00 -- Of aluminium………………………………………….. kg 5

2826.1900.00 -- Other………………………………………………….. kg 5

2826.2000.00 -Fluorosilicates of sodium or of potassium……………. kg 5

2826.3000.00 - Sodium hexafluoroauminate (synthetic cryolite)……… kg 5

2826.9000.00 -Other…………………………………………………… kg 5

28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides, iodides and iodide oxides.

2827.1000.00 -Ammonium chloride…………………………………… kg 5

2827.2000.00 -Calcium chloride………………………………………. kg 5

- Other chlorides:

2827.3100.00 -- Of magnesium………………………………..……… kg 5

2827.3200.00 -- Of aluminium ……………………………………….. kg 5

2827.3300.00 -- Of iron…………………………………….…………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2827.3400.00 -- Of cobalt …………………………………….. kg 5

2827.3500.00 -- Of nickel ……………………………………. kg 5

2827.3600.00 -- Of zinc……………………………………….. kg 5

2827.3900.00 --Other ………………………………………. kg 5

-Chloride oxides and chloride hydroxides:

2827.4100.00 --Of copper…………………………………… kg 5

2827.4900.00 --Other ………………………………………. kg 5

-Bromides and bromide oxides:

2827.5100.00 -- Bromides of sodium or of potassium………… kg 5

2827.5900.00 --Other…………………………………..…… kg 5

2827.6000.00 -Iodides and iodide oxides……………… kg 5

28.28 Hypochlorites; commercial calium hypochlorite’ chlorites; hypobromites.

2828.1000.00 -Commercial calcium hypochlorite and other calcium hypochlorites……………………… kg 5

2828.9000.00 -Other…………………………………………

28.29 Chlorates and perchlorites; bromates and perbromates; iodates and periodates

-Chlorates

2829.1100.00 -- Of sodium………………………………….. kg 5

2829.1900.00 --Other…………………………………….…. kg 5

2829.9000.00 -Other………………………………………… kg 5

28.30 Sulphides; polysulphides, whether or not chemically defined.

2830.1000.00 -Sodium sulphides…………………..…. kg 5

2830.2000.00 - Zinc sulphide………………………………… kg 5

2830.3000.00 - Cadmium sulphide…………………………. kg 5

2830.9000.00 -Other……………………………………….. kg 5

28.31 Dithionites and sulphoxylates.

2831.1000.00 - Of sodium…………………………………… kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

2831.9000.00 - Other………………………………………….. kg 5

28.32 Sulphites; thiosulphates.

2832.1000.00 - Sodium Sulphites…………………………… kg 5

2832.2000.00 - Other sulphites ………………………..… kg 5

2832.3000.00 - Thiosulphates………………………………. kg 5

28.33 Sulphates; alums; peroxosulphates (persulphates).

- Sodium sulphates :

2833.1100.00 -- Disodium sulphate ……………………… kg 5

2833.1900.00 --Other…………………………………………. kg 5

- Other sulphates :

2833.2100.00 -- Of magnesium…………………………….. kg 5

2833.2200.00 -- Of aluminium……………………………….. kg 5

2833.2300.00 -- Of chromium………………………………… kg 5

2833.2400.00 -- Of nickel……………………………………… kg 5

2833.2500.00 -- Of copper……………………………………. kg 5

2833.2600.00 -- Of zinc…………………………….…………. kg 5

2833.2700.00 -- Of barium……………………….……………. kg 5

2833.2900.00 -- Other…………………………………………. kg 5

2833.3000.00 - Alums………………………………………… kg 5

2833.4000.00 - Peroxosulphates (persulphates)…… kg 5

28.34 Nitrates; nitrates:

2834.1000.00 - Nitrites………………………….…………….. kg 5

- Nitrates:

2834.2100.00 -- Of potassium…………………………………. kg 5

2834.2900.00 -- Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.35 Phosphinates (hypophishites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined.

2835.1000.00 - Phosphinates (hypophosphites) and phosphonates (phosphates)…………………………………… kg 5

-Phosphates :

2835.2200.00 -- Of mono- or disodium………………….. kg 5

2835.2300.00 --Of trisodium:………………………………. kg 5

2835.2400.00 --Of potassium………………………………… kg 5

2835.2500.00 -- Calcium hydrogenorthophosphate (“dicalcium phosphate”)……………………………………. kg 5

2835.2600.00 -- Other phosphates of calcium………. kg 5

2835.2900.00 -- Other………………………………………… kg 5

- Polyphosphates :

2835.3100.00 -- Sodium triphosphate (sodium

tripolyphosphate):……………………………… kg 5

2835.3900.00 -- Other ………………………………………… kg 5

28.36 Carbonates; peroxcarbonmates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.

2836.1000.00 - Commercial ammonium carbonate and other Ammonium carbonates……………………. kg 5

2836.2000.00 - Disodium carbonate (soda Ash) ……………. kg 5

2836.3000.00 - Sodium hydrogencarbonate (sodium bicarbonate)……………………………………. kg 5

2836.4000.00 - Potassium carbonates………….………… kg 5

2836.5000.00 - Calcium carbonate……………..………. kg 5

2836.6000.00 - Barium carbonate………………..……… kg 5

2836.7000.00 - Lead carbonate………………….…………… kg 5

- Other :

2836.9100.00 -- Lithium carbonates………….…………… kg 5

2836.9200.00 -- Strontium carbonate…………….….. kg 5

2836.9900.00 -- Other………………………………………. kg 5

 

HEADING/ H.S. CODE DESCRIPTION SU NG DUTY RATE

28.37 Cyanides, cyanide oxides and complex cyanides

- Cyanides and cyanides oxides:

2837.1100.00 -- Of sodium……………………………………… kg 5

2837.1900.00 -- Other…………………………………………. kg 5

2837.2000.00 - Complex cyanides……………………….. kg 5

2838.0000.00 - Fulminates, cyanates and thiocyanates……… kg 5

28.39 Silicates; commercial alkali metal silicates.

- Of sodium :

2839.1100.00 -- Sodium metasilicates…………………….. kg 5

2839.1900.00 --Other :………………………………………… kg 5

2839.2000.00 -Of potassium……………………..…………… kg 5

2839.9000.00 - Other………………………………….……….. kg 5

28.40 Borates; peroxoborates (perborates).

- Disodium tetraborate (refined borax):

2840.1100.00 --Anhydrous……………….……………..……. kg 5

2840.1900.00 --Other…………………………………….…… kg 5

2840.2000.00 - Other borates…………………………..…….. kg 5

2840.3000.00 -Peroxoborates (perborates)……………… kg 5

28.41 Salts of oxometallic or peroxometallic acids.

2841.1000.00 - Aluminates……………………………………. kg 5

2841.2000.00 - Chromates of zinc or of lead…………………... kg 5

2841.3000.00 - Sodium dichromate……………………………. kg 5

2841.5000.00 - Other chromates, and dichromates;

peroxochromates……………………………….. kg 5

- Manganites, manganates and permanganates :

2841.6100.00 -- Potassium permangante……………….. kg 5

2841.6900.00 --Other…………………………………….….. kg 5

2841.7000.00 - Molybdates……………………………………. kg 5

2841.8000.00 - Tungstates (wolframates)………………… kg 5

2841.9000.00 - Other :…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

28.42 Other salt of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.

2842.1000.00 - Double or complex silicates, including aluminosilicates whether or not chemically defined ………………………………………..... kg 5

2842.9000.00 - Other…………………………………………. kg 5

 

VI.- MISCELLANEOUS

28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.

2843.1000.00 - Colloidal precious metals………………. kg 5

- Silver compounds :

2843.2100.00 -- Silver nitrate………………………………… kg 5

2843.2900.00 -- Other………………………………………… kg 5

2843.3000.00 - Gold compounds……………………………. kg 5

2843.9000.00 - Other compounds; amalgams………. kg 5

28.44 Radioactive chemical elements and radionactive

isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

2844.1000.00 - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds…………………………. kg 5

2844.2000.00 - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products………………………………………… kg 5

2844.3000.00 - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2844.4000.00 - Radioactive elements and isotopes and compounds other than those of subheadings 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets) ceramic products and mixtures, containing these elements, isotopes or compounds; radioactive residues ………….….. kg 5

2844.5000.00 - spent (irradiated) fuel elements (cartridges) of nuclear reactors…………………………….. kg 5

28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.

2845.1000.00 - Heavy water (deuterium oxide)……………… kg 5

2845.9000.00 - Other……………………………………..….. kg 5

28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.

2846.1000.00 - Cerium compounds………………………. kg 5

2846.9000.00 - Other……………………………………..….. kg 5

2847.0000.00 - Hydrogen peroxide, whether or not solidified with urea……………………….…………….. kg 5

2848.0000.00 - Phosphides, whether or not chemically defined, excluding ferrophosphorus………….. kg 5

28.49 Carbides, whether or not chemically defined:

2849.1000.00 -Of calcium…………………………………….. kg 5

2849.2000.00 - Of silicon……………………………………… kg 5

2849.9000.00 - Other………………………………………….. kg 5

2850.0000.00 - Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49…………………………… kg 5

2851.0000.00 -Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals………………………………………….. kg 5

 

Chapter 29

Organic chemicals

Notes.

1.-     Except where the context otherwise requires, the headings of this Chapter apply only to :

(a)     Separate chemically defined organic compounds, whether or not containing impurities;

(b)     Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures or acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c)     The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

(d)     The products mentioned in (a), (b) or (c) above dissolved in water;

(e)     The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather that for general use;

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

(g)     The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added antidusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h)     The following products, diluted to standard strengths, for the production of azo dyes, diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. -    This Chapter does not cover :

(a)     Goods of heading 15.04 or crude glycerol of heading 15.20;

(b)     Ethyl alcohol (heading 22.07 or 22.08);

(c)     Methane or propane (heading 27.11);

(d)     The compounds of carbon mentioned in Note 2 to Chapter 28;

(e)     Urea (heading 31.02 or 31.05);

(f)      Colouring matter of vegetable or animal origin (heading 32.03, synthetic organic colouring matter, synthetic organic products, of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

(g)     Enzymes (heading 35.07);

(h)     Metaldehyde, hexamethylenetetramine or simlar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 (heading 36.06);

(ij)     Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

(k)     Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

3. -    Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.

4. -    In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivaties, 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 is classified in the heading which occurs last in numerical order in these sub- Chapters.

(b)     Esters of ethyl alcohol with acid-function organic compounds or sub-Chapter 1 to VII are to be classified in the same heading as the corresponding acid-function compounds.

(c)     Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(1)     Inorganic salts of organic compounds such as acid-phenol- or enolfunction compounds or organic bases, of sub-Chapters 1 to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; and

(2)     Salts formed between organic compounds of subchapters 1 to X heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

(d)     Metal alcoholates are to be classifed in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

(e)     Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.-     The compounds of headings 29.30 and 29.31 are organic compound the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other nonmetals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading No.

29.31 (other organoinorganic 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 derivaties).

7. -    Headings 29.32, 29.33 and 29.34 do not include expoxides with a three-membered ring, ketone perorxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8.-     For the purposes of heading 29.37:

(a)     the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitiors and hormone antagonists (anti-hormones);

(b)     the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading Note.

1.-     Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

I.- HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.01 Acyclic hydrocarbons.

2901.1000.00 -Saturated………………………………………….… kg 5

- Unsaturated :

2901.2100.00 -- Ethylene………………………………………….. kg 5

2901.2200.00 -- Propene (propylene)………………………….. kg 5

2901.2300.00 -- Butene (butylenes) and isomers thereof…………… kg 5

2901.2400.00 -- Buta-1,3-diene and isoprene…….…………. kg 5

2901.2900.00 -- Other…………………………………..………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.02 Cyclic hydrocarbons.

-Cyclanes, cycleones and cycloterpenes:

2902.1100.00 -- Cyclohexane………………………………… kg 5

2902.1900.00 --Other………………………………………. kg 5

2902.2000.00 -Benzene…………………........................... kg 5

2902.3000.00 -Toluene ……………………......................... kg 5

-Xylenes: .

2902.4100.00 -- o-Xylene………………....................……… kg 5

2902.4200.00 -- m-Xylene ………………......................... kg 5

2902.4300.00 -- p-Xylene………………….....................….. kg 5

2902.4400.00 -- Mixed xylene isomers………................. kg 5

2902.5000.00 - Styrene………………….............................. kg 5

2902.6000.00 - Ethylbenzene…………………………….… kg 5

2902.7000.00 - Cumene…………………………………….. kg 5

2902.9000.00 - Other ………………………………………. kg 5

29.03 Halogenated derivatives of hydrocarbon.

-Saturated chlorinated derivatives of acyclic hydrocarbons:

2903.1100.00 -- Chloromethane (methyl chloride) and chloroethane (ethyl chloride)…………………… kg 5

2903.1200.00 --Dichloromethane (methylene chloride)……… kg 5

2903.1300.00 -- Chloroform (trichoromethane)…………..… kg 5

2903.1400.00 -- Carbon tetrachloride…………………………. kg 5

2903.1500.00 -- 1,2-Dichloroethane (ethylene dichloride)……. kg 5

2903.1900.00 --Other………………………………………… kg 5

- Unsaturated chlorinated derivates of acyclic hydrocarbons:

2903.2100.00 -- Vinyl chloride (chloroethyene)……………… kg 5

2903.2200.00 -- Trichloroethylene ………………………….…. kg 5

2903.2300.00 -- Tetrachloroethylene (perchloroethylene)……… kg 5

2903.2900.00 --Other………………………………………..…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.02 Cyclic hydrocarbons.

-Cyclanes, cycleones and cycloterpenes:

2902.1100.00 -- Cyclohexane………………………………… kg 5

2902.1900.00 --Other………………………………………. kg 5

2902.2000.00 -Benzene…………………............................. kg 5

2902.3000.00 -Toluene ……………………......................... kg 5

-Xylenes: .

2902.4100.00 -- o-Xylene………………....................……… kg 5

2902.4200.00 -- m-Xylene ………………............................. kg 5

2902.4300.00 -- p-Xylene………………….....................….. kg 5

2902.4400.00 -- Mixed xylene isomers……….................. kg 5

2902.5000.00 - Styrene…………………............................ kg 5

2902.6000.00 - Ethylbenzene…………………………….… kg 5

2902.7000.00 - Cumene…………………………………….. kg 5

2902.9000.00 - Other ………………………………………. kg 5

29.03 Halogenated derivatives of hydrocarbon.

-Saturated chlorinated derivatives of acyclic hydrocarbons:

2903.1100.00 -- Chloromethane (methyl chloride) and chloroethane (ethyl chloride)…………………… kg 5

2903.1200.00 --Dichloromethane (methylene chloride)……… kg 5

2903.1300.00 -- Chloroform (trichoromethane)…………..…… kg 5

2903.1400.00 -- Carbon tetrachloride…………………………. kg 5

2903.1500.00 -- 1,2-Dichloroethane (ethylene dichloride)……. kg 5

2903.1900.00 --Other………………………………………… kg 5

- Unsaturated chlorinated derivates of acyclic hydrocarbons:

2903.2100.00 -- Vinyl chloride (chloroethyene)……………… kg 5

2903.2200.00 -- Trichloroethylene ………………………….…. kg 5

2903.2300.00 -- Tetrachloroethylene (perchloroethylene)……… kg 5

2903.2900.00 --Other………………………………………..…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2903.3000.00 -Flourinated, brominated or iodinated derivatives of acyclic hydrocarbons………………….……… kg 5

- Halogenated derivatives of acyclic hydrocarbone containing two or more different halogene:

2903.41000.00 --Ttrichlorofluoromethane……………………… kg 5

2903.4200.00 --Dichlorodifluoromethane…………………….. kg 5

2903.4300.00 --Trichlorotrififluoroethanes…………………… kg 5

2903.4400.00 -- Dichlorotetrafluoroethanes and chloropentafluoroethane………………………… kg 5

2903.4500.00 -- Other derivatives perhalogenated only with fluorine and chlorine……………………………. kg 5

2903.4600.00 -- Bromochlorodifluoromethane, bromotrifluoromethane and dibromotertafluorethanes …………….…………. kg 5

2903.4700.00 -- Other perhalogenated derivatives………….… kg 5

2903.4900.00 -- Other………………………………………..... kg 5

- Halogenated derivatives of cyclanic, cyclenic or cycoletpenic hydrocarbons:

2903.5100.00 --1,2,3,4,5,6 Hexachlorocyclohexae…………… kg 5

2903.5900.00 --Other……………………………………..… kg 5

- Halogenated derivatives of armomatic hydrocarbons:

2903.6100.00 -- Chlorobenzene, o-dischoro-bezene pdicholbenzen ..................…………. kg 5

2903.6200.00 --Hexachlorobenzen and DDT (1,1,1-tricholor- 2,2-bis (p- chlorophenenyl ) ethane)…..... kg 5

2903.6900.00 --Other……………………………………….. kg 5

29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

2904.1000.00 - Derivatives containing only sulpho groups, their salts and ethyl esters…………………………… kg 5

2904.2000.00 - Derivatives containing only nitro or only nitroso groups…………………………………………. kg 5

2904.9000.00 - Other ………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

II.- ALCHOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Saturated monohydric alcohols:

2905.1100.00 -- Methanol (methyl alcohol)………………. kg 5

2905.1200..00 -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)………………………………. kg 5

2905.1300.00 -- Butan-1-ol (n-butyl alcohol) ………………….. kg 5

2905.1400.00 -- Other butanols………………………….…… kg 5

2905.1500.00 -- Pentanol amyl alcohol) and isomers thereof…… kg 5

2905.1600.00 -- Octanol (octyl alcohol) and isomers thereof…… kg 5

2905.1700.00 -- Dodecan-1-ol (lauryl alchol), hexadecane-1-ol (cetyly alcohol) and octadecan-l-ol (stearyl alcohol), …………………………………………. kg 5

2905.1900.00 -- Other…………………………………………. kg 5

- Unsaturated monohydric alcohols:

2905.2200.00 -- Acyclic terpene alcohols…………….….. kg 5

2905.2900.00 -- Other………………………………….………. kg 5

- Diols:

2905.3100.00 -- Ethylene glycol (ethanediol)……………. kg 5

2905.3200.00 -- Propylene glycol (propane-1,2-diol) ………… kg 5

2905.3900.00 --Other………………………………………….. kg 5

- Other polyhydric alcohols:

2905.4100.00 -- 2-Ethyl-2- (hydroxymethyl)propane-1,3-diol (trimethylolpropane)……………………………. kg 5

2905.4200.00 -- Pentaeythritol………………………………….. kg 5

2905.4300.00 -- Mannitol………………………………………. kg 5

2905.44.00.00 -- D-glucitol (sorbitol)…………………………… kg 5

2905.4500.00 -- Glycerol……………………………………….. kg 5

2905.4900.00 -- Other …………………………. …………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols :

2905.5100.00 -- Ethoclorvynol(INN)………………………… kg 5

2905.5900.00 -- Other……………………………….……….. kg 5

29.06 Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives.

- Cyclanic, cyclenic or cycloterpenic:

2906.1100.00 -- Menthol…………………………..….…….. kg 5

2906.1200.00 -- Cyclohexanol, methycylohexanols and dimethylcyclohexanols…………………..….. kg 5

2906.1300.00 -- Sterols and inositols………………….…… kg 5

2906.1400.00 -- Terpineols…………………………….…… kg 5

2906.1900.00 -- Other………………………………..…….. kg 5

- Aromatic:

2906.2100.00 -- Benzyl alcohol………….…………………. kg 5

2906.2900.00 --Other………………………………………. kg 5

 

III.- PHENOLS, PHENOL-ALCOHOLS,AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.07 Phenols; phenol-alcohols.

- Monophenols :

2907.1100.00 -- Phenol (hydroxybenzene) and its salts………… kg 5

2907.1200.00 -- Cresols and their salts…………………. kg 5

2907.1300.00 -- Octylphenol, nonylphenol and their isomers; salts thereof……………………………………… kg 5

2907.1400.00 -- Xylenols and their salts…………………… kg 5

2907.1500.00 -- Naphthols and their salts……………… kg 5

2907.1900.00 -- Other…………………………………………. kg 5

- Polyphenols; phenol alcohols:

2907.2100.00 -- Resorcinol and its salts…………………. kg 5

2907.2200.00 -- Hydroquinone (quinol) and its salts…………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2907.2300.00 -- 4,4’-Isopropylidenedipenol (bisphenol A, dipenylolproane) and its salts………… kg 5

2907.2900.00 -- Other………………………………………..… kg 5

29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

2908.1000.00 - Derivatives containing only halogen substituents and their salts…………… kg 5

2908.2000.00 - Derivatives containing only sulpho groups, their salts and esters………….. kg 5

2908.9000.00 - Other………………………………………….. kg 5

 

IV.- ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol- phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulponated, nitrated or nitrosated derivatives.

- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909.1100.00 -- Diethyl ether,……………………………. kg 5

2909.1900.00 -- Other………………………………………….. kg 5

2909.2000.00 - Cyclanic, cyclenic or cycloteroenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives……………………… kg 5

2909.3000.00 - Aromatic ethers and their halogenated, sulphonated nitrated or nitrosated derivatives…. kg 5

- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2909.4100.00 -- 2,2’-Oxydiethanol (diethyene glycol, digol)…. kg 5

2909.4200.00 --Mononythyl ethers of ethylene glycol or of diethylene glycol…………………………….. kg 5

2909.4300.00 -- Monobutyl ethers of ethylene glycol or of diethylene glycol……………………………… kg 5

2909.4400.00 -- Other monoalkylethers of ethylene glycol or of diethylene glycol……………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2909.4900.00 -- Other…………………..…………..…………. kg 5

2909.5000.00 - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives………………………………………. kg 5

2909.6000.00 - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitroseated derivatives……………… kg 5

29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyether, with a threemembered  ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

2910.1000.00 - Oxirane (ethylene oxide)…………….. kg 5

2910.2000.00 - Methyloxirane (propylene oxide)…. kg 5

2910.3000.00 - 1-chloro-2,3-epoxypropane (epichorohydrin)… kg 5

2910.9000.00 - Other…………………………………………. kg 5

2911.0000.00 - Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives…………………………………….. kg 5

 

V-ALDEHYDE-FUNCTION COMPOUNDS

29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehyes; paraformaldehyde.

- Acyclic aldehydes without other oxygen function:

2912.1100.00 -- Methanal (formaldehyde) …………………… kg 5

2912.1200.00 -- Ethanal (acetaldehyde)………………… kg 5

2912.1300.00 -- Butanal (butyraldehyde, normal isomer)……… kg 5

2912.1900.00 -- Other…………………………………………. kg 5

- Cyclic aldehydes without other oxygen function:

2912.2100.00 -- Benzaldehyde……………………………….. kg 5

2912.2900.00 -- Other…………………………………………. kg 5

2912.3000.00 - Aldehyde-alcohols………………….…. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

- Aldehyde-ethers, aldehydephenols and aldehydes with other oxygen function:

2912.4100.00 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde)… kg 5

2912.4200.00 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehye). kg 5

2912.4900.00 -- Other……………………………………….. kg 5

2912.5000.00 - Cyclic polymers of aldehydes…………….…. kg 5

2912.6000.00 - Paraformaldehyde…………………………. kg 5

2913.0000.00 - Halogenated, sulphonated nitrated or nitrosated derivatives of products of heading

29.12……………………………………………. kg 5

 

VI.- KETONE-FUNCTION COMPOUND AND QUINONE-FUNCTION COMPOUNDS.

29.14 Ketone and quinones, whether or not with other oxygen function, and their halogenated, sulponated, nitrated or nitrosated derivatives.

- Acyclic ketones without other oxygen function:

2914.1100.00 -- Acetone …………………………………….. kg 5

2914.1200.00 -- Butanone (methyl ethyl ketone).……………. kg 5

2914.1300.00 -- 4-Methylpentan-2-one (methyl isobutyl ketone).. kg 5

2914.1900.00 -- Other………………………………………… kg 5

- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function :

2914.2100.00 -- Camphor……………………………………. kg 5

2914.2200.00 -- Cyclohexanone and methlcyclohexanones… kg 5

2914.2300.00 -- Ionones and methlionones………….. kg 5

2914.2900.00 -- Other………………………………………. kg 5

- Aromatic ketones without other oxygen function:

2914.3100.00 -- Phenylactone (phenylpropan-2-one)………. kg 5

2914.3900.00 -- Other……………………………………….. kg 5

2914.4000.00 - Kethone-alcohols and ketones aldehydes……… kg 5

2914.5000.00 - Ketone-phenols and ketones with other oxygen function……………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

- Quinones:

2914.6100.00 -- Anthraquinone………………….…………… kg 5

2914.6900.00 -- Other……………………………….……….. kg 5

2914.7000.00 - Halogenated, sulphonated, nitrated or nitrosated

derivatives……………………………………… kg 5

 

VII.-CARBOXYIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides peroxides, and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Formic acids, its salts and esters :

2915.1100.00 -- Formic acid…………………………………. kg 5

2915.1200.00 -- Salts of formic acid………………………. kg 5

2915.1300.00 -- Esters of formic acid………………….. kg 5

- Acetic acid and its Salts; acetic anhydride:

2915.2100.00 -- Acetic acid…………………………………. kg 5

2915.2200.00 -- Sodium acetate……………………………… kg 5

2915.2300.00 -- Cobalt acetates……………………………… kg 5

2915.2400.00 -- Acetic anhydride…………………………… kg 5

2915.2900.00 -- Other………………………………………. kg 5

- Esters of acetic acid:

2915.3100.00 -- Ethyl acetate………………………………. kg 5

2915.3200.00 -- Vinyl acetate………………………….…… kg 5

2915.3300.00 --n-Butyl acetate………………………….… kg 5

2915.3400.00 -- Isobutyl acetate…………………………… kg 5

2915.3500.00 -- 2-Ethoxyethyl acetate…………………… kg 5

2915.3900.00 -- Other :……………………………………. kg 5

2915.4000.00 - Mono-, di- or trichloroacetic acids, their salts and esters……………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2915.5000.00 - Propionic acid, its salts and esters……….……… kg 5

2915.6000.00 - Butanoic acids, pentanoic acids, their salts and esters……………………………………….…….. kg 5

2915.7000.00 - Palmitic acid, stearic acid, their salts and esters… kg 5

2915.9000.00 - Other…………………………………………… kg 5

29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2916.1100.00 -- Acrylic acid and its salts:………………………. kg 5

2916.1200.00 -- Esters of acrylic acid…………………… kg 5

2916.1300.00 -- Methacrylic acid and its salts…………………... kg 5

2916.1400.00 -- Esters of methacrylic acid…………… kg 5

2916.1500.00 -- Oleic, linoleic or linolenic acids, their salts and esters………………………………………….….. kg 5

2916.1900.00 --Other………………………….……………… kg 5

2916.2000.00 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives………………………………………. kg 5

-Aromatic monocarboxylic acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives :

2916.3100.00 -- Benzoic acid, its salts and esters……………… kg 5

2916.3200.00 -- Benzoyl proxide and benzoyl chloride………… kg 5

2916.3400.00 -- Phenylacetic acid and its salts……………… kg 5

2916.3500.00 -- Esters of phenylacetic acid…………………… kg 5

2916.3900.00 --Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.17 Polycaboxylic 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 :

2917.1100.00 -- Oxalic acid, its salts and esters……………….… kg 5

2917.1200.00 -- Adipic acid, its salts and esters.………………... kg 5

2917.1300.00 -- Arzelaic acid, sebacic acid, their salts and esters. kg 5

2917.1400.00 -- Maleic anhydride…………………………. kg 5

2917.1900.00 -- Other……………………………………………. kg 5

2917.2000.00 -Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives……... kg 5

-Aromatic polycarboxylic acids, their anhhyrides, halides, peroxides, peroxacids and their derivatives:

2917.3100.00 -- Dibutyl orthophthalates………………. kg 5

2917.3200.00 -- Dioctyl orthophthelates:……………… kg 5

2917.3300.00 -- Dinonyl or didecyl orthophthalates ………….. kg 5

2917.3400.00 -- Other esters of orthophthalic acid………..…… kg 5

2917.3500.00 -- Phthalic anhydride…………….………… kg 5

2917.3600.00 -- Terephthalic acid and its salts…………….….. kg 5

2917.3700.00 -- Dimethyl terephthalate……………….. kg 5

2917.3900.00 -- Other …………………………………………. kg 5

29.18 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:

2918.1100.00 -- Lactic acid, its salts and esters…………………. kg 5

2918.1200.00 -- Tartaric acid……………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2918.1300.00 -- Salts and esters of tartaric acid……………… kg 5

2918.1400.00 -- Citric acid ……………………..…………… kg 5

2918.1500.00 -- Salts and esters of citric acid…….. kg 5

2918.1600.00 -- Gluconic acid, its salts and esters………….. kg 5

2918.1900.00 -- Other………………………………………. kg 5

- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2918.2100.00 -- Salicylic acid and its salts………….. kg 5

2918.2200.00 -- O-Acetylsalicylic acid, its salts and esters…..… kg 5

2918.2300.00 -- Other esters of salicylic acid and their salts…… kg 5

2918.2900.00 -- Other………………………………………….. kg 5

2918.3000.00 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives………………………….. kg 5

2918.9000.00 - Other…………………………………………… kg 5

 

VIII.- ESTERS OF INORGANIC ACIDS OF NONMETALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES.

2919.0000.00 - Phosphoric esters and their salts including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.. kg 5

29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

2920.1000.00 - Thiophosphoric esters (phosphorothicates) and their salts; their halogenated, sulphonated, nitrated or nitosated derivatives…………………. kg 5

2920.9000.00 - Other ………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

IX.- NITROGEN-FUNCTION COMPOUND

29.21 Amine-function compounds.

- Acyclic monoamines and their derivatives; salts thereof:

2921.1100.00 -- Methylamne, di- or trimethylamine and their salts…………………………………………..…… kg 5

2921.1200.00 -- Diethylamine and its salts……………. kg 5

2921.1900.00 -- Other…………………………………………… kg 5

- Acyclic polyamines and their derivatives; salts thereof :

2921.2100.00 -- Ethylenediamine and its salts…….. kg 5

2921.2200.00 -- Hexamethylenediamine and its salts…………… kg 5

2921.2900.00 -- Other…………………………………………… kg 5

2921.3000.00 - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof….. kg 5

- Aromatic monoamines and their derivatives; salts thereof:

2921.4100.00 -- Aniline and its salts…………………… kg 5

2921.4200.00 -- Aniline derivatives and their salts……………. kg 5

2921.4300.00 -- Toluidines and their derivatives; salts thereof… kg 5

2921.4400.00 -- Diphenylamine and its derivatives; salts thereof.. kg 5

2921.4500.00 --1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (betanaphthylamine) and their derivatives; salts thereof………………………………………… kg 5

2921.4600.00 --Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamine (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof………………………………………………………….…… kg 5

2921.4900.00 -- Other………………………………………… kg 5

- Aromatic polyamines and their derivatives; salts thereof :

2921.5100.00 --o-, m-, p-phenylenediamine, diaminotoluenes, and their derivatives; salts thereof…………….. kg 5

2921.5900.00 -- Other………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.22 Oxygen-function amino-compounds.

- Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

2922.1100.00 -- Monoethanolamine and its salts…………..…… kg 5

2922.1200.00 -- Diethanolamine and its salts …….… kg 5

2922.1300.00 -- Triethanolamine and its salts………. kg 5

2922.1400.00 --Dextropropoxyphene (INN) and its salts……… kg 5

2922.1900.00 --Other……………………………….……..…… kg 5

- Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof :

2922.2100.00 -- Aminohydroxynaphthalene-sulphonic acids and their salts……………………………………… kg 5

2922.2200.00 --Anisidines, dianisidines, phenetidines and their salts……………………………………………. kg 5

2922.2900.00 --Other……………………………………….. kg 5

-Amino-aldehydes, amin-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof :

2922.3100.00 --Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof……………… kg 5

2922.3900.00 --Other ………………………………………… kg 5

-Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof :

2922.4100.00 -- Lysine and its esters; salts thereof…………… kg 5

2922.4200.00 -- Glutamic acid and its salts……….. kg 5

2922.4300.00 -- Anthranilic acid and its salts………. kg 5

2922.4400.00 --Tilidine (INN) and its salts…………… kg 5

2922.4900.00 --Other………………………………………… kg 5

2922.5000.00 - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphonaminolipids, whether or not chemically defined.

2923.1000.00 - Choline and its salts……………………. kg 5

2923.2000.00 - Lecithins and other phosphoaminolipide……… kg 5

2923.9000.00 - Other ………………………..………………… kg 5

29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid.

- Acyclic amides (including cyclic carbamates) and their derivatives; salts thereof :

2924.1100.00 -- Meprobamate (INN)………….………… kg 5

2924.1900.00 -- Other………………………………….……… kg 5

- Cyclic amides (incuding cyclic carbamates) and their derivatives; salts thereof :

2924.2100.00 -- Ureines and their derivatives; salts thereof:…. kg 5

2924.2300.00 -- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts…………………………. kg 5

2924.2400.00 -- Ethinamate (INN)………………..….…. kg 5

2924.2900.00 --Other……………………………..….……… kg 5

29.25 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.

- Imides and their derivatives; salts thereof:

2925.1100.00 -- Saccharin and its salts………………….. kg 5

2925.1200.00 -- Glutethimide (INN)……………….….. kg 5

2925.1900.00 -- Other………………………………….………. kg 5

2925.2000.00 - Imines and their derivatives; salts thereof…….. kg 5

29.26 Nitrile-function compounds.

2926.1000.00 - Acrylonitrile…………………………………… kg 5

2926.2000.00 - 1-Cyanoguanidine (dicyandiamide)…………… kg 5

2926.3000.00 - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino- 4,4-diphenylbutane)……………………….. kg 5

2926.9000.00 - Other…………………………………………….. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2927.0000.00 -Diazo- azo- or azoxy-compounds……… kg 5

2928.0000.00 - Organic derivatives of hydrazine or of hydroxylamine……………………………….….. kg 5

29.29 Compounds with other nitrogen function.

2929.1000.00 - Isocyanates …………………………………….. kg 5

2929.9000.00 -Other…………………………………………... kg 5

 

X.-ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

29.30 Organo-sulphur compounds.

2930.1000.00 - Dithiocarbonates (xanthates)…………… kg 5

2930.2000.00 - Thiocarbamates and dithiocarbamates………… kg 5

2930.3000.00 - Thiuram mono-, di- or tetrasulphides………… kg 5

2930.4000.00 - Methionine…………………………………… kg 5

2930.9000.00 - Other………………………………………….. kg 5

2931.0000.00 -Other organo-inorganic compounds………. kg 5

29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.

- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:

2932.1100.00 -- Tetrahydrofuran……………………….……… kg 5

2932.1200.00 -- 2-Furaldehyde (furfuraldehyde) …………….. kg 5

2932.1300.00 --Furfuryl alcohol and tetrahydrofurfuryl alcohol.. kg 5

2932.1900.00 -- Other………………………………………….. kg 5

- Lactones :

2932.2100.00 -- Counmarin, methylcoumarins and ethylcoumarins………………………………..… kg 5

2932.2900.00 -- Other lactone………………………………… kg 5

-Other:

2932.9100.00 -- Isosafrole……………………………………... kg 5

2932.9200.00 -- 1-(1,3-Benzodioxol-5-yl) propan-2-one……… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2932.9300.00 -- Piperonal……………………………………… kg 5

2932.9400.00 -- Safrole……………………………………….. kg 5

2932.9500.00 -- Tetrahydrocannabinols (all isomers)………… kg 5

2932.9900.00 -- Other………………………………………… kg 5

29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.

- Compounds containing an unfused pyrazol ring (whether or not hydrogenated) in the structure:

2933.1100.00 -- Phenazone (antipyrin ) and its derivatives…… kg 5

2933.1900.00 -- Other…………………………………………. kg 5

- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:

2933.2100.00 -- Hydantoin and its derivatives…….. kg 5

2933.2900.00 --Other………………………………………… kg 5

-Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

2933.3100.00 -- Pyridine and its salts…… kg 5

2933.3200.00 -- Piperidine and its salts…………………. kg 5

2933.3300.00 -- Alfentanil (INN),anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dippanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN), (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof……………….. kg 5

2933.3900.00 --Other…………………………………..…….... kg 5

-Compounds containing in the structure a quinoline or isoquinoline ringsystem (whether or not hydrogenated), not further fused:

2933.4100.00 -- Levorphanol (INN) and its salts……….…….. kg 5

2933.4900.00 --Other…………………………………………. kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

-Compounds containing a pyrimidine ring (whether or not hydrogenated) or peperazine ring in the structure:

2933.5200.00 -- Malonylurea (barbituric acid) and its salts…… kg 5

2933.5300.00 -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), Phenobarbital (INN), sechutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof………………………………………. kg 5

2933.5400.00 -- Other derivatives of malonylurea (barbituric acid); salts thereof……………………………….. kg 5

2933.5500.00 -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof ………………………………………….. kg 5

2933.5900.00 --Other………………………………………….. kg 5

-Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:

2933.6100.00 --Melamine……………………....................... kg 5

2933.6900.00 --Other………………………….......................... kg 5

-Lactams:

2933.7100.00 -- 6-Hexanelactam (epsilon-caprolactam)… kg 5

2933.7200.00 -- Clobazan (INN) and methyprylon (INN)… kg 5

2933.7900.00 -- Other lactams……………………..……..…….. kg 5

-Other:

2933.9100.00 -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate (INN), delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof…………………………………………………..….……. kg 5

2933.9900.00 --Other…………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.

2934.1000.00 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure …... kg 5

2934.2000.00 - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused…………………. kg 5

2934.3000.00 - Compounds containing in the structure a phenothiazole ring-system (whether or not hydrogenated), not further fused …………………  kg 5

- Other :

2934.9100.00 -- Aminorex (INN), brotizolam (INN),clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN), and sufentanil (INN); salts thereof…………..….…… kg 5

2934.9900.00 -- Other ………………………………..….…… kg 5

2935.0000.00 -Sulphonamides ……………………..……. kg 5

 

XI.-PROVITAMINS, VITAMINS AND HORMONES

29.36 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.

2936.1000.00 - Provitamins, unmixed …………...…. kg 5

- Vitamins and their derivatives, unmixed :

2936.2100.00 -- Vitamins A and their derivatives… kg 5

2936.2200.00 -- Vitamin B1 and its derivatives…. kg 5

2936.2300.00 -- Vitamin B2 and its derivatives…. kg 5

2936.2400.00 -- D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5 ) and its derivatives…… kg 5

2936.2500.00 -- Vitamin B6 and its derivatives…. kg 5

2936.2600.00 -- Vitamin B12 and its derivatives… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

2936.2700.00 -- Vitamin C and its derivatives………… kg 5

2936.2800.00 -- Vitamin E and its derivatives……… kg 5

2936.2900.00 -- Other vitamins and their derivatives………… kg 5

2936.9000.00 - Other, including natural concentrates………… kg 5

29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

-Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues:

2937.1100.00 -- Somatotropin, its derivatives and structural analogues……………………………………….. kg 5

2937.1200.00 -- Insulin and its salts………………………….. kg 5

2937.1900.00 --Other………………………………………… kg 5

- Steroidal hormones, their derivatives and structural analogues:

2937.2100.00 --Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisone (dehydrocortisone) ……………………………. kg 5

2937.2200.00 --Halogenated derivatives of corticosteroidal hormones……………………………………… kg 5

2937.2300.00 --Oestrogens and progestogens……………… kg 5

2937.2900.00 --Other………………………………………. kg 5

- Catecholamine hormones, their derivatives and structural analogues:

2937.3100.00 --Epinephrine………………………….……… kg 5

2937.3900.00 --Other………………………………..………. kg 5

2937.4000.00 - Amino-acid derivatives………………………. kg 5

2937.5000.00 -Prostaglandins, thromboxanes and leukotlenes, their derivatives and structural analogues…….. kg 5

2937.9000.00 - Other…………………………………………… kg 5

 

HEADING/ H.S CODE DESCRIPTION SU NG DUTY RATE

XII.- GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS ETHERS, ESTERS AND OTHER DERIVATIVES

29.38 Glycodsides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

2938.1000.00 - Rutoside (rutin) and its derivates……………….. kg 5

2938.9000.00 - Other……………………………………………. kg 5

29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

- Alkaloids of opium and their derivatives, salts thereof:

2939.1100.00 -- 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), the bacon (INN) and thebaine; salts thereof………………. kg 5

2939.1900.00 --Other……………………………………..….. kg 5

- Alkaloids of cinchona and their derivative; salts thereof:

2939.2100.00 -- Quinine and its salts………………………….. kg 5

2939.2900.00 --Other………………………………………….. kg 5

2939.3000.00 -Caffeine and its salts………………………….. kg 5

-Ephedrines and their salts:

2939.4100.00 -- Ephedrine and its salts………………………. kg 5

2939.4200.00 -- Pseudoephedrine (INN) and its salts………… kg 5

2939.4300.00 -- Cathine (INN) and its salts………………….. kg 5

2939.4900.00 --Other………………………………………… kg 5

- Theophylline and aminophyline (theophyline-ethylendiamine) and their derivatives; salts kg 5

thereof: kg 5

2939.5100.00 -- Feneetylline (INN) and its salts……………… kg 5

2939.5900.00 --Other………………………………………… kg 5

 

Chapter 30

Pharmaceutical products

Notes.

1. -    This chapter does not cover:

(a)     Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b)     Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(c)     Aqueous distillates or aqueous solution of essential oils, suitable for medicinal uses (heading 33.01);

(d)     Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(e)     Soap or other products of heading 34.01 containing added medicaments;

(f)      Preparations with a basis of plaster for use in dentistry (heading 34.07));or

(g)     Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

2. -    For the purposes of heading 30.02, the expression “modified immunological products” applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

3. -    For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :

(a)     As unmixed products:

(1)     Unmixed products dissolved in water;

(2)     All goods of Chapter 28 or 29; and

(3)     Simple vegetable extracts of heading 13.02, merely standardized or dissolved in any solvent;

(b)     As products which have been mixed:

(1)     Colloidal solutions and suspensions (other than colloidal sulphur);

(2)     Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3)     Salts and concentrates obtained by evaporating natural mineral waters .

4. -    Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a)     Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b)     Sterile laminaria and sterile laminaria tents;

(c)     Sterile absorbable surgical or dental haemostatics;

(d)     Opacifying preparations for X-ray examinations and diagostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredient which have been mixed together for such uses;

(e)     Blood-grouping reagents;

(f)      Dental cements and other dental fillings; bone reconstruction cements;