IMPORT DUTIES [CAP. 337. 1 
CHAPTER 337 
IMPORT DUTIES ACT 
To make provision, in place of the Import Duties Act, 1976, for import 
duties and for matters incidental thereto or connected therewith. 
1st January, 1990 
ACT XXXV of 1989, as amended by Acts: III and VIII of 1990; Legal 
Notice No. 207 of 1990; Acts II of 1991, XV of 1992 and VIII of 1993; 
Legal Notice 28 of 1994; Acts: VIII of 1994, IX and XV of 1995; Legal 
Notice 184 of 1995; Acts XII of 1997 and XIX of 1999; Legal Notices 7, 
149 and 259 of 2000; and Acts VIII and XII of 2001, II of 2002 and II of 
2003. 
Short title. 1. The short title of this Act is Import Duties Act. 
Interpretation. 
Amended by: 
VIII.1993.2; 
XV.1995.2; 
XIX.1999.2. 
Cap. 37. 
2. (1) In this Act, unless the context otherwise requires - 
"bill of entry" and "bill of sight" have the meaning assigned to 
them by articles 12 and 13 of the Customs Ordinance; 
"bond" in relation to imported goods means any government 
warehouse or any other place of security approved under article 27 
or article 34(3) of the Customs Ordinance; 
"The Community" means the European Community established 
by the Treaty establishing the European Economic Community 
done at Rome on 25 March 1957, as amended by the Single 
European Act of 1986, and the Treaty on European Union done at 
Maastricht on 7 February, 1992, and whose members are, Belgium, 
Denmark, the Federal Republic of Germany, Greece, Spain, France, 
Ireland, Italy, Luxembourg, the Netherlands, Austria, Portugal, 
Finland, Sweden and the United Kingdom of Great Britain and 
Northern Ireland, and other states which may become members 
thereof and to which an agreement between the European 
Community and Malta applies, and for the purposes of any 
agreement between the European Community and Malta, such other 
countries to which that agreement applies; 
"Comptroller" means the Comptroller of Customs, and includes 
any other person having an express or implied authority to act for 
the said Comptroller in carrying out the provisions of this Act; 
"Customs Tariff" means the Customs Tariff set out in the First 
Schedule to this Act; 
"import duty" and "duty" mean any duty of Customs charged on 
imported goods under this Act; 
"invoice" means a document issued by a seller to a buyer listing 
the goods supplied and stating the sum of money due or paid or an 
alternative document acceptable to the Comptroller; 
"Minister" means the Minister responsible for the Customs; 
"prescribed" means prescribed by regulations made under article 
35.

2 CAP. 337.] IMPORT DUTIES 
(2) The Customs Tariff contained in the First Schedule to this 
Act shall be in the English language only: 
Provided that the Minister may from time to time order the 
publication of the said Tariff in the Maltese language and in any 
such case, if there is any conflict between the Maltese and English 
text of the Tariff, the English text shall prevail. 
Legal effect of 
notes and rules in 
Customs Tariff. 
3. The notes, rules and other provisions contained in the 
Customs Tariff shall form an integral part thereof, and the said 
Tariff shall be read, construed and applied in accordance with the 
notes, rules and provisions aforesaid. 
Duties to be levied 
and collected by 
the Comptroller of 
Customs. 
Amended by: 
VIII.1993.3. 
Substituted by: 
XV.1995.3. 
Amended by: 
XIX.1999.3. 
4. (1) There shall be levied and collected by the Comptroller 
of Customs on account of the Government the import duties shown 
in the ‘Import Duty’ column of the Customs Tariff upon all goods 
chargeable with such duties and enumerated in the first column of 
the said Tariff, which are grown, produced or manufactured in 
countries, other than those in the Community and which shall be 
imported into Malta or taken out of bond for use or consumption in 
Malta. 
(2) The import duties shown in the ‘Import Duty’ column shall 
not apply to goods which are grown, produced or manufactured in 
the Community and which shall be imported into Malta or taken out 
of bond for use or consumption in Malta provided that such goods 
satisfy the rules of origin as in force from time to time in 
accordance with any agreement made between the Government of 
Malta and the Community. 
(3) Notwithstanding the provisions of sub-articles (1) and (2) 
of this article, the Comptroller of Customs may, with the 
concurrence of the importer, apply a flat rate of ten per cent import 
duty on goods of a non-commercial nature received by individual 
persons in consignments where the value of such goods does not 
exceed fifty liri, and on goods of a non-commercial nature imported 
by travellers in their luggage where the value of such goods does 
not exceed one hundred liri, in either case being goods other than 
spirits, tobacco or tobacco products. 
(4) In the computation and collection of import duty, the 
Comptroller may round up or down the value of the goods and the 
amount of duty chargeable thereon to the nearest lira. 
(5) Where any import duties leviable on goods under this 
article have not been duly collected, the amount still payable shall 
remain due for a period of six years from the tax point as defined in 
article 12A and the Comptroller shall have the right to claim 
payment of that amount within the said period: 
Provided that notwithstanding the provisions of this subarticle, 
the Comptroller may not claim payment of such amount 
when he is satisfied that the goods have been properly inspected by 
a releasing officer and duly released by him and the value of such 
goods has been properly declared.

IMPORT DUTIES [CAP. 337. 3 
Duty-free goods. 
Amended by: 
XV.1992.2. 
5. (1) There shall be exempted from payment of import duty 
the goods which are enumerated in the Second Schedule to this Act, 
subject where applicable, to the rules contained therein. 
(2) The Minister may by regulations from time to time 
prescribe the conditions under which and the extent by which 
equipment for use in any establishment or trade may be exempted 
from payment of import duty. 
Disposal of goods 
imported free of 
duty. 
6. (1) Any dutiable article which is imported free of duty by 
any person by virtue of an exemption granted under article 15 or 
under any other law shall, unless the Minister otherwise orders, be 
deemed, if sold or disposed of by such person for use or 
consumption in Malta, to be taken out of bond at the time of such 
sale or disposal for use or consumption in Malta, and the provisions 
of article 4 shall apply to any such article. 
(2) In any of the cases referred to in sub-article (1) of this 
article, the duty shall be payable by the person who becomes the 
owner of the article. 
Cap. 37. 
(3) The person liable to pay duty in terms of sub-article (2) of 
this article, shall within one week of becoming the owner of the 
articles referred to in sub-article (1) of this article, make perfect 
entry of such goods in terms of the Customs Ordinance. 
Cap. 37. 
(4) Failure to comply with the provisions of sub-article (3) of 
this article shall constitute an offence in terms of article 62 of the 
Customs Ordinance and article 60 of the said Ordinance shall be 
applicable to the goods in relation to which a proper entry shall not 
have been made within the time allowed in sub-article (3) hereof. 
Cap. 325. 
(5) This article shall not apply to any dutiable articles imported 
into Malta free of customs duty under the provisions of the 
Industrial Development Act. 
Amendment of 
Schedules. 
Substituted by: 
VIII.1993.4; 
XIX.1999.4. 
7. The Minister may by regulations published in the Gazette 
amend, revoke or substitute the Schedules to this Act, or any of 
them, as may become necessary from time to time with the aim to 
ensure that the Customs Tariff conforms with the Harmonized 
Commodity Description and Coding System 1983, as adopted and 
published by the Customs Co-operation Council, and to reorganise 
the Customs Tariff without departing from such system, or to 
remove or effect any decrease in the rate of duties leviable, or to 
amend the rules contained in the third Schedule in order to conform 
with any international obligation entered into by Malta in that 
respect:
Provided that this authority shall not extend to cases in 
which its application results in a duty being prescribed in respect of 
any new article or an increase in the rate of duty prescribed in 
respect of any article.

4 CAP. 337.] IMPORT DUTIES 
Mode of 
ascertaining ad 
valorem duty. 
Amended by: 
VIII.1993.5; 
XV.1995.4; 
XIX.1999.5. 
8. (1) The Customs value for the purposes of applying the 
Customs Tariff shall be determined in accordance with the 
provisions of the Agreement on Implementation of Article VII of 
the General Agreement of Tariffs and Trade 1994 as applicable to 
Malta, in accordance with the rules contained in the Third Schedule 
to this Act and the Annex thereto, which Schedule and Annex shall 
be in the English language only: 
Provided that where the Comptroller of Customs has reason 
to believe that the invoice does not provide a proper basis for the 
assessment of the correct amount of duty on the goods, the duty 
may be calculated on a value which shall be established in 
accordance with the provisions of the Third Schedule to this Act: 
Provided further that in the case of goods to which article 6 
applies the ad valorem duty shall be payable - 
(i) where the goods are sold, on the price paid by 
the purchaser; or 
(ii) where the goods are disposed of otherwise than 
by the sale, on the value of the goods as 
determined by the Comptroller of Customs at the 
time of disposal: 
Provided further that where in the Notes to the Tariff it is 
provided that a minimum value of an article is to be taken for the 
purpose of calculating duty, the value established by this subarticle 
may not be below the value as stated in such Notes. 
(2) The Comptroller may require such evidence of the 
authenticity of any invoice as he may deem proper. 
Customs Valuation 
Appeals Board. 
Amended by: 
XIX.1999.6. 
9. (1) If, before the release of any imported goods from 
Customs any dispute regarding any valuation made in accordance 
with the provisions of article 8 shall arise, the importer may obtain 
the release of such goods on payment of the duty calculated in 
accordance with the provisions of this Act taking the value shown 
on the invoice as the value of such goods and depositing with the 
Comptroller of Customs the additional amount of duty claimed by 
the Comptroller of Customs. 
(2) If, within ten working days from the date of the withdrawal 
of the goods from Customs, the importer does not make a request in 
writing to the Comptroller of Customs to have the dispute referred 
to the Customs Valuation Appeals Board established under the 
provisions of sub-article (3) of this article (hereinafter referred to 
as "the Board"), the importer shall be deemed to have accepted the 
valuation made in accordance with the provisions of article 8 and 
the amount deposited with the Comptroller of Customs shall 
thereupon be appropriated by the Comptroller of Customs in 
settlement of the duty claimed by him. 
(3) There shall be a Board to be designated "the Customs 
Valuation Appeals Board" which shall be composed of three 
members to be appointed by the Minister. The chairman shall be a 
person with experience in the legal field, of the two other members 
of the Board one shall be a person who, in the opinion of the 
Minister, can represent the interests of the Government and the

IMPORT DUTIES [CAP. 337. 5 
other a person who in the opinion of the Minister can represent the 
interests of importers appointed by the Minister after consultation 
with representatives of the importers. 
(4) Should any of the members of the Board have a direct 
personal interest in any dispute he shall declare such interest and 
shall abstain from taking cognizance of that dispute. 
(5) The Minister shall also appoint substitute members of the 
Board. 
(6) The Board shall give due and prompt consideration to any 
matter relating to the valuation of imported goods referred to it by 
the Comptroller of Customs in accordance with the provisions of 
sub-article (2) of this article. 
(7) The Board shall regulate its own procedure. 
(8) The importer shall deposit with the Comptroller of Customs 
samples of the goods imported by him before the release of such 
goods is effected. 
(9) The Board shall not consider appeals where the duty in 
dispute does not exceed one hundred and fifty liri. 
(10) After considering the matter referred to it, and any 
submissions which may have been made to it by the Comptroller of 
Customs and the importer, the Board shall determine whether the 
principles set out in the Third Schedule to this Act have been 
followed by the Comptroller of Customs in the valuation made by 
him. 
(11) Where the Board decides that the principles referred to in 
sub-article (10) of this article have been followed, the amount of 
duty deposited with the Comptroller of Customs in accordance with 
the provisions of sub-article (1) of this article, shall be appropriated 
by the Comptroller of Customs in settlement of the duty claimed by 
him; where the Board decides that the said principles have not been 
followed, the Board shall recommend to the Minister to direct the 
Comptroller of Customs to make a fresh valuation of the goods, 
which recommendation shall contain the principles which in the 
opinion of the Board had been overlooked by the Comptroller. The 
Minister shall thereupon refer the matter to the Comptroller of 
Customs for a fresh valuation, which shall then be final. 
(12) Notice of the decision on appeal shall be given to the 
appellant and the reasons for such decision shall be provided in 
writing. He shall also be informed of his rights of any further 
appeal. 
(13) Nothing in this article contained shall be deemed to affect 
any right to claim before any competent court a refund of any duty 
deemed to have been paid in excess.

6 CAP. 337.] IMPORT DUTIES 
Power of 
Comptroller of 
Customs to retain 
invoice and to 
require production 
of documents. 
Amended by: 
VIII.1990.3; 
XIX.1999.7. 
10. (1) It shall be lawful for the Comptroller of Customs to 
retain for official purposes the original copy of the invoice or 
invoices submitted by an importer with the Customs entry for 
goods imported or taken out of bond. 
(2) The Comptroller of Customs may, at any time, within six 
years after the clearance of goods of any description, require from 
the importer or his agent the production at his premises or 
elsewhere of any trade book, whether prescribed by law or 
otherwise, or of other documents of whatever nature relating to the 
purchase, importation or sale of such goods and if the importer or 
his agent fails to comply with any such request, he shall be guilty 
of an offence and shall be liable on conviction by the Court of 
Magistrates, at the instance of the Comptroller of Customs, to a 
fine (multa) of not less than two hundred liri and not more than two 
thousand and five hundred liri. 
Post-clearance 
examination of 
declarations. 
Amended by: 
VIII.1993.6. 
Substituted by: 
XIX.1999.8. 
11. (1) The customs authorities may, on their own initiative or 
at the request of the declarant, amend the declaration after release 
of the goods. 
(2) The customs authorities may after releasing the goods and 
in order to satisfy themselves as to the accuracy of the particulars 
contained in the declaration, inspect the commercial documents and 
data relating to the import or export operations in respect of the 
goods concerned or to subsequent commercial operations involving 
those goods. Such inspections may be carried out at the premises of 
the declarant, of any other person directly or indirectly involved in 
the said operations in a business capacity or of another person in 
possession of the said documents and data for business purposes. 
Those authorities may also examine the goods where it is still 
possible for them to be produced. 
(3) Where revision of the declaration or post-clearance 
examination indicates that the provisions governing the customs 
procedure concerned have been applied on the basis of incorrect or 
incomplete information, the customs authorities shall, in 
accordance with the provisions laid down, take the measures 
necessary to regularise the situation, taking account of the new 
information available to them. 
(4) When it is deemed necessary that officials from other 
Government Departments participate in post clearance inspections 
the provisions in this article shall apply also to those officials. 
Assessment of 
value expressed in 
foreign currency. 
Substituted by: 
VIII.1993.7. 
12. (1) Where any invoice for goods purchased in a foreign 
country expresses the value of such goods in foreign currency, such 
value shall be assessed by the Comptroller at the rate of exchange 
for Maltese currency of such foreign currency as determined by the 
Central Bank of Malta, and the importer shall pay duty, where duty 
is payable ad valorem, on the amount calculated in Maltese 
currency as aforesaid. 
(2) The opening rate of exchange for Friday of every week 
shall apply to such assessments of value during a continuous period 
of seven days beginning on the next following Monday, but when 
Friday’s opening rate of exchange differs from a subsequent rate by

IMPORT DUTIES [CAP. 337. 7 
three per centum or more the later rate shall apply for the remainder 
of that period: 
Provided that if at any time the Central Bank does not issue a 
rate of exchange on any day when such rate is normally issued, the 
Comptroller may suspend the assessment of the value of the goods 
until such rate so issued. 
(3) Without prejudice to the provisions of the proviso to the 
preceding sub-article, where the rate of exchange is not issued by 
the Central Bank of Malta on a Friday, the assessments of values 
for the period of seven days beginning on the next following 
Monday shall be determined on the rate of exchange first fixed by 
the Central Bank of Malta after that Friday, and where on the 
Monday immediately following the Friday on which the Central 
Bank of Malta has not issued such rate, a rate of exchange is still 
not issued, the Comptroller may continue to assess the value of the 
goods in accordance with the rate applicable for the previous week 
or suspend the assessment of the value of the goods until a rate is so 
issued:
Provided that when the said rate of exchange differs from a 
subsequent rate by three per centum or more, the later rate shall 
apply for the remainder of the period. 
Tax Point. 
Added by: 
VIII.1993.7. 
12A.*(1) Import duty shall be computed - 
(a) at the time a perfect bill of entry is directly registered 
into the Customs computer by an importer or his agent, 
or, when not so registered, not later than the next 
working day following the time of the presentation of 
a perfect bill of entry to the Comptroller for 
registration; or 
(b) where such bill is not perfect, at the time it is amended 
and accepted as perfect to the satisfaction of the 
Comptroller; 
and in each case it is at that point in time that the rate of duty and 
rate of exchange shall apply: 
Cap. 62. 
Provided that where in accordance with the provisions of the 
Revenue (Safeguard) Act a new duty or an increased rate of duty is 
leviable upon the issue of a proclamation as contemplated in that 
Act, such new duty or increased rate of duty shall be leviable on 
any goods in relation to which a perfect bill of entry has been made 
but have not been released, to the extent only as may be provided in 
the aforesaid proclamation and the bill to which it refers. 
(2) Notwithstanding the provisions of sub-article (1) of this 
article, the computation of import duty shall be suspended in any 
case where the assessment of the value is suspended in accordance 
with article 12(2) and (3). 
*See articles 10 and 11 of Act XV of 1995.

8 CAP. 337.] IMPORT DUTIES 
Duplicating Bills 
of Entry. 
Added by: 
VIII.1993.7. 
12B. It shall not be lawful to register or present another bill of 
entry for the same goods as a replacement or substitution for the 
original entry except with the concurrence of the Comptroller, and 
in any such case the second or subsequent bill of entry shall be 
invalid. 
Parts of an article 
subject to the same 
duty as the article. 
13. Integral parts of an article which is liable to an ad valorem 
duty, or is free of duty imported for replacement purposes or as 
spare parts, shall be liable to the same rate of duty as the article 
itself, or free of duty, as the case may be, unless they are 
specifically excluded or provided for elsewhere in the Tariff. 
Power of 
Comptroller of 
Customs to take 
goods on payment 
of declared or to 
take duty in kind. 
14. (1) In the case of goods the duties on which are charged at 
an ad valorem rate, the Comptroller of Customs may, if he has 
reason to believe that the value declared by the importer or his 
agent is insufficient, either take the goods on paying the importer 
or his agent the amount of the value declared by him with an 
addition of five per centum, such payment together with the 
restitution of any duty which may have been paid on the goods to 
be made within fifteen days following the declaration, or take the 
duties in kind. 
(2) The importer against whom the Comptroller of Customs 
proposes to exercise the right of pre-emption shall be entitled to 
have the goods appraised by experts, one to be appointed by the 
declarant and the other by the Comptroller of Customs. In the event 
of disagreement between them, the experts shall appoint an umpire 
whose decision shall be final. 
(3) If the experts decide that the value of the goods does not 
exceed by more than five per centum the value declared by the 
importer, duty shall be levied on the amount declared by the latter. 
(4) When the appraised value exceeds by more than five per 
centum the value declared by the importer, the Comptroller of 
Customs shall, at his option, collect duty on the amount determined 
by the experts, or avail himself of the pre-emption with the addition 
of the five per centum mentioned in sub-article (1) of this article, 
which addition shall be likewise granted when the declarant 
withdraws his application for appraisement: 
Provided that in the former case, the duty shall be liable to be 
increased by fifty per centum, if the experts’ appraisement exceeds 
by ten per centum the value declared by the importer. 
(5) The expenses of the appraisement shall be borne by the 
declarant, if the value determined by the experts exceeds by more 
than five per centum the value declared: otherwise, they shall be 
borne by the Government. 
Power of Minister 
to grant exemption 
from duty. 
Amended by: 
XV.1995.5. 
15. (1) It shall be lawful for the Minister to admit the 
importation into Malta of any goods free of duty. 
(2) Where an application has been made to the Minister to 
allow the importation into Malta of any goods free of duty, the 
importer may make a deposit with the Comptroller of a sum of 
money sufficient in amount to cover the duties payable thereon, or 
produce to the Comptroller such bank guarantee by a local bank as 
the Comptroller deems fit in the circumstances, and thereupon the

IMPORT DUTIES [CAP. 337. 9 
goods may be released by the Comptroller to the importer in the 
same manner as if the duty thereon had been paid. 
(3) Any sum deposited in virtue of sub-article (2) of this article 
in respect of any goods for which an application shall have been 
made to the Minister as aforesaid, shall be passed to revenue in the 
event that the Minister refuses the application aforesaid, and shall 
be refunded by the Comptroller to the importer in the event that the 
Minister accedes to the application. 
(4) The Minister may delegate the power conferred upon him 
by this article to the Comptroller of Customs in respect of any 
goods on which the amount of the duty payable does not exceed 
five liri. 
(5) Without prejudice to the provisions of the preceding subarticles 
of this article, the Minister may grant exemption from duty 
due under this Act, retrospectively, under such conditions as he 
may deem fit to impose, and in any such case any duty paid may be 
refunded by the Comptroller in accordance with such exemption. 
Importation of 
goods without 
payment of duty. 
16. The Comptroller of Customs may also, with the approval 
of the Minister in each case and for such time and subject to such 
conditions as may be prescribed, grant permission to traders to 
import without payment of duty such goods as may from time to 
time be prescribed for sale to such class or classes of passengers as 
may be prescribed. 
Exemption of 
goods imported for 
temporary use. 
17. (1) Without prejudice to the provisions of article 30, any 
goods may, with the permission of the Comptroller of Customs be 
brought into Malta or withdrawn from bond without payment of 
duty thereon, if the Comptroller of Customs is satisfied that such 
goods are brought into Malta or withdrawn from bond for 
temporary use only. 
(2) The temporary importation or the withdrawal from bond of 
goods for temporary use shall be subject to the following 
conditions: 
(a) the whole quantity of such goods shall be exported 
from Malta within three months from the date on 
which they were imported or withdrawn from bond, as 
the case may be, or within such further period as the 
Comptroller of Customs may allow in respect of any 
particular goods; 
(b) no part of the goods shall be disposed of in Malta, save 
in accordance with the terms of a permit issued by the 
Comptroller of Customs to the person who imported 
the goods or withdrew them from bond, as the case 
may be; 
(c) the person who imports the goods or withdraws them 
from bond, as the case may be, shall deposit with the 
Comptroller of Customs the amount of the duty 
payable on such goods or give such security therefor 
as the Comptroller of Customs may require; 
(d) (i) if the whole quantity of such goods is not

10 CAP. 337.] IMPORT DUTIES 
exported from Malta within three months from 
the date they were imported or withdrawn from 
bond, as the case may be, or within such further 
period as the Comptroller of Customs may 
allow, then the whole of the deposit or security 
in the hands of the Comptroller of Customs shall 
be forfeited; 
Cap. 37. 
(ii) if any goods imported or taken out of bond by 
any person in virtue of a temporary permit under 
this article and allowed to be retained in the 
possession of that person for any expressly 
stipulated period of time without any pecuniary 
security, the same goods being intended as 
surety for duty thereon at the time the goods are 
imported or taken out of bond then the goods if 
not re-exported within the said period of time 
shall without prejudice to any liability for the 
payment of the duty due, be liable to forfeiture 
in terms of article 60 of the Customs Ordinance 
and the relevant provisions of the Customs 
Ordinance shall apply thereto; 
(e) where it is shown to the satisfaction of the Comptroller 
of Customs that - 
(i) a part of the goods has been lost through no fault 
of the person who imported the goods or 
withdrew them from bond; or 
(ii) a part of the goods has been disposed of in 
accordance with a permit issued under paragraph 
(b) of this sub-article; and 
(iii) the remaining part of the goods has been duly 
exported, 
duty shall be payable only on the part of the goods 
which have not been exported and only that part of the 
deposit or security in the hands of the Comptroller of 
Customs shall be forfeited as amounts to the duty 
payable on the goods which have not been exported; 
(f) when the whole quantity of any goods imported or 
withdrawn from bond under this article is exported 
from Malta, then the deposit or security in the hands of 
the Comptroller of Customs shall be returned to the 
person who made the deposit or gave the security. 
No duty charged 
on articles in bond 
or released for 
immediate export. 
Amended by: 
VIII.1993.8. 
18. (1) No bonded article shall be liable to duty under this 
Act, so long as it shall remain in bond, or on its being released from 
bond for immediate exportation. 
(2) When an article is withdrawn from bond for use or 
consumption in Malta, the duty which shall be levied on such 
article shall be that chargeable at the point in time stated in article 
12A, provided that if such article is not withdrawn from bond 
within ten working days after the said time, the bill of entry shall 
cease to be valid, and a new bill of entry shall be required therefor.

IMPORT DUTIES [CAP. 337. 11 
Offences regarding 
importation 
declarations. 
Added by: 
VIII.1993.9. 
Amended by: 
XIX.1999.9. 
18A. (1) Every person who in contravention of this Act, 
wilfully or negligently makes or causes to be made any statement, 
or furnishes or causes to be furnished any document or information 
to the Comptroller which is untrue in any material particular, shall 
without prejudice to any other liability be guilty of an offence and 
shall, on conviction, be liable for every offence to a fine (multa) of 
not less than the equivalent of ten per centum of the amount of duty 
endangered or twenty-five liri, whichever is the greater, but not 
exceeding one thousand liri. 
(2) Every person who knowingly registers or presents a second 
or subsequent bill of entry for the same goods in contravention of 
this Act shall be guilty of an offence and shall, on conviction, be 
liable for every offence to a fine (multa) equivalent to twice the 
amount of duty chargeable on such goods. 
(3) For the purpose of an offence under this Act, the court shall 
not take into consideration any verbal or written declaration which 
purports to correct in a material particular a previous declaration to 
Customs and which is made when discovery of the offence is 
imminent. 
(4) All proceedings for any offence under this article shall be 
instituted by or in the name of the Comptroller. 
(5) It shall be lawful for the Comptroller in every case of an 
offence under this article, to allow the offender, in lieu of 
prosecution, to pay the fine provided for that offence reduced by 
twenty per centum, as a civil penalty due to Customs. 
Payment of duty on 
damaged goods. 
19. (1) Import duties shall be levied irrespective of the state of 
the goods and no remission of duty shall be allowed either in whole 
or in part on account of the damaged condition of the goods, 
whatever be the cause of such damage. 
(2) The owner of damaged goods may, however, elect to have 
the damaged goods destroyed at his expense under such conditions 
as the Comptroller of Customs may impose. 
(3) No import duty shall be leviable on goods destroyed in 
accordance with the provisions of sub-article (2) of this article. 
Remission of duty 
on goods found 
short. 
Amended by: 
XV.1995.6. 
20. (1) No import duty shall be remitted either in whole or in 
part on any shortage of goods, whether of internals of packages, or 
of whole packages, whatever is the cause of such shortage. 
(2) Import duty is, however, remitted where the shortage 
consists of whole packages of goods and the owner of such goods 
furnishes evidence to the satisfaction of the Comptroller of 
Customs - 
(i) in respect of goods other than goods imported in 
containers or on commercial road vehicles, that 
such packages had not been discharged from the 
importing vessel; or 
(ii) in respect of goods imported in containers or on 
commercial road vehicles, that such packages 
had not been loaded in the container or on the

12 CAP. 337.] IMPORT DUTIES 
commercial road vehicle: 
Provided that in such cases if immediately before the 
examination of the imported goods by the Comptroller the foreign 
and local seals are found to be intact by the Comptroller, this fact 
may be considered as satisfactory evidence for the purpose of this 
sub-article; or 
Cap. 37. 
(iii) that such packages had been deposited either in a 
government warehouse or a warehouse or place 
of security appointed by virtue of the provisions 
of article 27(1) of the Customs Ordinance but 
are not produced at the request of an officer of 
the Customs. 
(3) The provisions of the foregoing sub-article shall not apply 
to goods deposited in a warehouse or place of security appointed by 
virtue of the provisions of article 27(1) of the Customs Ordinance 
for the exclusive deposit of goods belonging to a specified person. 
(4) A request for the remission of import duty shall be 
submitted in writing to the Comptroller of Customs not later than 
two years from the date of payment of such duty. 
(5) For the purposes of this article - 
"container" means an article of transport equipment (lift-van, 
movable tank or other similar structure): 
(i) fully or partially enclosed to constitute a 
compartment intended for containing goods; 
(ii) of a permanent character and accordingly strong 
enough to be suitable for repeated use; 
(iii) specially designed to facilitate the transport of 
goods by one or more modes of transport 
without intermediate re-loading; 
(iv) designed for ready handling, particularly when 
being transferred from one mode of transport to 
another; 
(v) designed to be easy to fill and to empty; and 
(vi) having an internal volume of one cubic metre or 
more; 
"road vehicle" means a power driven road vehicle and any trailer 
or semi-trailer designed to be coupled thereto. 
Refund of duty 
paid. 
Added by: 
XII. 2001.14. 
Cap. 16. 
20A. (1) Notwithstanding the provisions of articles 1012 to 
1028 of the Civil Code, duty paid in accordance with a declaration 
made to the Comptroller by the importer or by a person authorised 
to make such a declaration on the importer’s behalf, shall be 
deemed to have been properly paid and to have been due and shall 
not be refundable. 
(2) Subject to the provisions of subarticle (1) above, it shall be 
lawful for any person to demand the refund of any duty paid in 
respect of the importation of any product, provided that - 
(a) at the time of payment the Comptroller is informed in

IMPORT DUTIES [CAP. 337. 13 
writing that the legality of such payment is contested; 
and 
(b) the demand for the refund of any such duty is notified 
to the Comptroller not later than one year from the 
release of the imported goods; and 
(c) a claim for the refund of the duty is made in a judicial 
protest or a judicial letter served upon the Comptroller 
not later than two years from the release of the 
imported goods; and 
(d) where said claim for a refund is based on a claim to the 
effect that the product was not charged according to 
the correct classification, the classification of the 
goods made by the Comptroller is manifestly 
erroneous. 
(3) No person shall have, or be deemed to have ever had, a 
right to claim the refund of any duty which, although having been 
paid in excess, has been, or can reasonably be presumed to have 
been, collected by such person as part of the price at which the 
goods in respect of which such duty was paid were sold to others. 
(4) For the purpose of this article “duty” shall include any 
import duty, excise duty, or any other tax payable to or collected by 
the Comptroller upon the importation of any goods. 
(5) The provisions of subarticle (3), which refer to the time 
prior to the coming into force of the said subarticle, are simply 
declaratory for the avoidance of doubt as to the interpretation of the 
law as it stood prior to the coming into force of the said subarticle. 
Drawback. 21. (1) Subject to the provisions of this article, the Minister 
may by order published in the Gazette provide that drawback on 
exportation or shipment as stores, or on warehousing in a bonded 
store pending exportation or shipment as stores shall be allowed 
under this article (either for a period specified in the order or 
without limit of period) as respects import duties paid on the 
importation of goods of any description specified in the order. 
For the purpose of this article "the imported articles" means 
the goods charged with the duty which is to be drawn back. 
(2) No order shall be made under this article unless the 
Minister is satisfied that it will promote the export trade of Malta 
and is in the public interest and the Minister shall have regard to 
the interest of those producing in Malta goods comparable with the 
imported articles. 
(3) The Minister may by order declare any premises occupied 
and used for the building, repairing and refitting of ships to be an 
authorised yard for the purposes of the next following sub-article. 
(4) Goods brought to an authorised yard shall be deemed for 
the purposes of this article to be exported. 
(5) The allowance of drawback under this article shall be 
subject to such conditions as the Minister sees fit to impose for the 
protection of the revenue and, in a case where drawback is allowed

14 CAP. 337.] IMPORT DUTIES 
by virtue of sub-article (4) of this article, subject also to such 
conditions as the Minister sees fit to impose for securing that the 
goods will be used in the building, repairing or refitting in the yard 
of ships of a description not for the time being chargeable with any 
import duty. 
(6) Drawback may be allowed either - 
(a) in accordance with sub-article (9) of this article on the 
exportation or shipment as stores of the imported 
articles or of goods incorporating those articles; or 
(b) in accordance with sub-article (10) of this article on 
the exportation or shipment as stores of goods 
produced or manufactured from the imported articles. 
(7) For the purposes of this article any process whereby the 
form or character of any goods is changed shall be treated as 
producing other goods from them. 
(8) Any order may provide for allowing drawback subject to 
restrictions not specifically provided for by this article. 
(9) Any order providing for drawback to be allowed in 
accordance with this sub-article shall be taken as providing that - 
(a) the drawback shall be of an amount equal to the duty 
shown to have been paid in respect of the imported 
articles; 
(b) the drawback shall not be allowed on an exportation or 
shipment as stores by a person other than the importer 
of the imported articles or some person who has taken 
delivery of those articles or of goods incorporating 
them directly from him; 
(c) the drawback shall not be allowed if since the duty 
became chargeable on the imported articles those 
articles or any goods for the time being incorporating 
them have been used otherwise than by being 
incorporated in other goods or if the imported articles 
have ceased, otherwise than by undergoing some 
process not changing their form or character, to be in 
the same state as they were in at the time when the 
duty became chargeable on them. 
(10) Where drawback is to be allowed in accordance with this 
sub-article - 
(a) the rate of drawback shall not be such as appears 
calculated on the average to result in the duty drawn 
back amounting to more than the duty paid; 
(b) subject to paragraph (a) of this sub-article, the 
drawback may be allowed at such rate or rates as 
appear appropriate and convenient, but so that any rate 
of drawback shall be fixed by reference either to the 
quantity of the imported articles (or any goods 
produced or manufactured from those articles) actually 
contained in the goods exported or shipped as stores or 
to that of the goods exported or shipped as stores;

IMPORT DUTIES [CAP. 337. 15 
(c) where the drawback is to be allowed in the case of any 
goods exported or shipped as stores at more than one 
rate according to the duty charged on the imported 
articles or according to the value by reference to which 
duty was paid on those articles, provision may be 
made for determining any question as to the quantity 
to which any rate is to apply. 
(11) Any order for drawback to be allowed in accordance with 
sub-article (10) of this article shall be taken, except in so far as it 
provides to the contrary, as providing that any rate of drawback 
shall, in relation to imported articles charged with duty at a 
preferential rate, be reduced so as to bear to the full rate of 
drawback the proportion which the duty charged bore to the full 
duty. 
(12) Any order providing for drawback to be allowed in 
accordance with sub-article (10) of this article shall be taken as 
providing that the drawback shall not be allowed if since the duty 
became chargeable on the imported articles those articles or any 
goods produced or manufactured from them have been used 
otherwise than for the production or manufacture of other goods 
from them. 
Regulations in 
respect of 
drawback on other 
goods. 
22. The Minister may by regulation made under this article 
prescribe - 
(a) on what goods, other than goods in respect of which an 
order has been made under article 21, a drawback in 
respect of import duties chargeable under this Act 
shall be allowed; 
(b) the conditions under which drawback on goods so 
prescribed shall be allowed; and 
(c) the amount or the method of calculation of such 
drawback. 
Drawback may be 
allowed only under 
articles 21 and 22. 
23. Save as may be permitted by an order made under article 
21 or by regulation made under article 22, no import duties paid by 
virtue of this Act on any goods released for use or consumption 
shall be refunded on the exportation thereof. 
General provisions 
as to drawback. 
Amended by: 
VIII.1990.3. 
24. (1) Any claim for drawback shall be made to the 
Comptroller of Customs in such form and manner and shall contain 
such particulars as the Comptroller of Customs may direct. 
(2) Where drawback has been claimed in the case of any 
goods - 
(a) no drawback shall be payable unless it is shown to the 
satisfaction of the Comptroller of Customs that duty in 
respect of the goods or of the articles contained therein 
or used in the manufacture or preparation thereof in 
respect of which the claim is made has been duly paid 
and has not been drawn back; and 
(b) no drawback shall be paid until the person entitled 
thereto or his agent has made a declaration, in such

16 CAP. 337.] IMPORT DUTIES 
form and manner and containing such particulars as 
the Comptroller of Customs may direct, that the 
conditions on which the drawback is payable have 
been fulfilled; and 
(c) the Comptroller of Customs may require any person 
who has been concerned at any stage with the goods or 
articles to furnish such information as may be 
reasonably necessary to enable the Comptroller of 
Customs to determine whether duty has been duly paid 
and not drawn back and for enabling a calculation to 
be made of the amount of drawback payable, and to 
produce any book of account or other document of 
whatsoever nature relating to the goods or articles. 
(3) If any person fails to comply with any requirement under 
paragraph (c) of the last foregoing sub-article, he shall be guilty of 
an offence and shall be liable, on conviction by the Court of 
Magistrates, at the instance of the Comptroller of Customs, to a 
fine (multa) of fifty liri and to a further penalty of two liri for every 
day of default after the date of his conviction. 
Time limit on 
payment of 
drawback. 
25. No payment shall be made in respect of any drawback 
unless the claim therefor is presented to the Comptroller of 
Customs within two years from the date of the event on the 
happening of which the drawback became payable. 
Offences in 
connection with 
claim for 
drawback. 
Amended by: 
VIII.1990.3. 
26. (1) Any person who obtains or attempts to obtain, or does 
anything whereby there might be obtained by any person, any 
amount by way of drawback of any duty which is not lawfully 
payable or allowable or which is greater than the amount payable or 
allowable, shall be guilty of an offence and shall be liable, on 
conviction by the Court of Magistrates, at the instance of the 
Comptroller of Customs, 
(a) if the offence was committed with intent to defraud the 
Government, to a fine (multa) of three times the value 
of the goods or two hundred liri, whichever is the 
greater; 
(b) in any other case, to a fine (multa) of three times the 
amount improperly obtained or allowed or which 
might have been improperly obtained or allowed or 
one hundred liri, whichever is the greater. 
Cap. 9. 
(2) The punishments provided under the last preceding subarticle 
shall be without prejudice to any higher punishment incurred 
under the provisions of the Criminal Code or of any other law. 
(3) Any goods in respect of which an offence under sub-article 
(1) of this article is committed shall be liable to forfeiture: 
Provided that, in the case of a claim for drawback, the 
Comptroller of Customs may, if he sees fit, instead of seizing the 
goods, either refuse to allow any drawback thereon or allow only 
such drawback as he considers proper. 
(4) Without prejudice to the foregoing provisions of this 
article, if in the case of any goods upon which a claim for drawback

IMPORT DUTIES [CAP. 337. 17 
has been made, it is found that - 
(a) those goods, if sold, do not correspond with any entry 
made thereof in connection with that claim; or 
(b) the goods, if sold for home use, would realize less than 
the amount claimed, 
the goods shall be liable to forfeiture and any person by whom any 
such entry or claim was made shall be guilty of an offence and shall 
be liable, on conviction by the Court of Magistrates, at the instance 
of the Comptroller of Customs, to a fine (multa) of three times the 
amount claimed or one hundred liri, whichever is the greater: 
Provided that paragraph (b) of this sub-article shall not apply 
to such goods or articles contained therein or used in the 
manufacture or preparation of goods as may be specified by the 
Minister by an order published in the Gazette. 
Reprint of Customs 
Tariff. 
Cap. 180. 
27. Without prejudice to the provisions of the Existing Laws 
(Reprint) Act, it shall be lawful for the Minister to order from time 
to time the reprint of the Customs Tariff, with any additions, 
omissions, amendments or substitutions directed to be made by any 
future laws and the Tariff so printed shall be, without any question 
whatsoever in all courts of justice and for all purposes whatsoever, 
an authentic text of such Customs Tariff: 
Provided that in every such case a memorandum under the 
signature of the Minister shall be printed on the reprinted Customs 
Tariff stating that it has been reprinted under the authority of this 
article and as amended up to a specified date. 
Saving as to other 
laws relating to 
Customs. 
28. Nothing in this Act contained shall be deemed to effect - 
(a) any power of the lawful authorities under any law or 
regulation in force relating to Customs to require the 
production of any document upon the entry of goods, 
or to exercise any power granted by such law or 
regulation; 
(b) any obligation or liability provided for by any law or 
regulation in force relating to Customs; 
(c) any penalty, forfeiture or punishment in respect of any 
offence against any law or regulation in force relating 
to Customs; 
(d) any proceedings in respect of any such power, 
obligation, liability, penalty, forfeiture or punishment 
as aforesaid. 
Samples. 29. (1) Any officer of Customs may, at any time before the 
release of any goods, take samples of such goods in such 
reasonable quantities as may be deemed necessary for the purpose 
of ascertaining the amount of duty to be levied, and such samples 
shall be disposed of and accounted for in such manner as the 
Comptroller of Customs may direct. 
(2) No compensation shall be payable by the Comptroller of 
Customs in respect of any sample taken in accordance with the

18 CAP. 337.] IMPORT DUTIES 
provisions of this article. 
Special provisions 
for temporary 
importation of 
items intended for 
industrial 
processing. 
30. (1) It shall be lawful for the Minister to authorize by order 
the importation or withdrawal from bond of any goods or materials 
without payment of duty thereon on a declaration to be made by the 
importer or owner that they are wholly intended for re-exportation 
after industrial processing or incorporation in manufactured 
articles. 
(2) Any such goods or materials shall not be disposed of in 
Malta without a written permit issued by the Comptroller of 
Customs. 
(3) The temporary importation of any goods or materials as 
aforesaid shall be subject to the following conditions: 
(a) the whole quantity of the goods or materials shall be 
exported from Malta within such period as shall be 
determined by the Comptroller of Customs; 
(b) the person mentioned in the order shall furnish to the 
Comptroller of Customs a security or undertaking to 
the latter’s satisfaction; 
(c) the person mentioned in the order shall - 
(i) keep proper stock accounts showing at any time 
and in full detail the quantities of goods or 
materials imported or withdrawn from bond on 
temporary importation and their disposal; 
(ii) furnish the Comptroller of Customs, where he so 
requires, with certified true copies of such 
accounts every month or at such period as he 
may determine; 
(iii) permit the Comptroller of Customs or any 
person authorised by him in that behalf at any 
reasonable time to inspect the accounts 
mentioned in sub-paragraph (i) of this paragraph 
and any stocks of goods or materials kept in his 
premises by the person mentioned in the order 
for the purpose of ascertaining that all the 
conditions respecting the temporary importation 
of such stocks are being fulfilled. 
(4) Where in goods or materials held on temporary importation 
under this article any normal wastage occurs in the process of 
production, any waste materials shall be disposed of as the 
Comptroller of Customs shall permit, whether on payment of duty 
prior to sale or free of duty on destruction under Customs 
supervision. 
(5) Where any goods or materials held on temporary 
importation under this article - 
(i) are disposed of in Malta either in their original 
state or after incorporation into finished articles 
in accordance with a written permit issued by 
the Comptroller of Customs as aforesaid; or

IMPORT DUTIES [CAP. 337. 19 
(ii) are shown to the satisfaction of the Comptroller 
of Customs to have been unavoidably lost 
through circumstances beyond the control of the 
person mentioned in the aforesaid order, 
then in every such case duty shall be paid only on such goods and 
materials as are not exported, except for such wastage as may be 
permitted to be destroyed under sub-article (4) of this article. 
(6) Without prejudice to the provisions of article 32, if the 
Comptroller of Customs is satisfied that any of the provisions of 
this article has been contravened or has not been complied with, it 
shall be lawful for the Minister to revoke the order made by him 
under this article and the importer or owner affected by such 
revocation shall forthwith pay the full duty on such goods or 
materials held on temporary importation which cannot be 
accounted for to the satisfaction of the Comptroller of Customs. 
Special provisions 
for importation of 
items intended for 
fairs etc. 
31. It shall be lawful for the Minister by regulations under this 
Act, to make provision for putting into effect any international 
agreement or convention to which the Government of Malta may be 
a party, whereby goods for display or use at exhibitions, fairs, 
meetings or similar event may be imported into Malta, without 
payment of duty under this Act, such regulations may in particular 
prescribe the forms, procedures and guarantees to be used, adopted 
or given in connection therewith. 
Offences in 
connection with 
temporary 
importation under 
article 30. 
Amended by: 
VIII.1990.3. 
32. Where any importer or owner in whose favour an order has 
been made under article 30(1) disposes in Malta of any goods or 
materials mentioned in such order without the written permit of the 
Comptroller of Customs or is unable satisfactorily to account for 
any such goods or materials, such importer or owner shall be guilty 
of an offence and shall be liable, on conviction by the Court of 
Magistrates, at the instance of the Comptroller of Customs, to a 
fine (multa) of three times the value of the goods or materials or 
fifty liri, whichever is the greater or to imprisonment for a term not 
exceeding two years, or to both such fine and such imprisonment. 
Goods or materials 
imported for 
industrial 
production. 
33. Where the Customs Tariff provides that goods otherwise 
subject to duty may be imported free of duty or subject to the 
payment of a lower rate of duty because they are declared to be 
intended "for industrial production" or "for agricultural use" or "for 
fishing use", such importation free of duty or subject to the 
payment of a lower rate of duty shall be permitted subject to the 
fulfilment of any such conditions as may be prescribed in order that 
the goods or materials may be considered as having been imported 
for any of the said purposes and subject to the Comptroller of 
Customs being satisfied that the goods or materials have been so 
imported and that any such conditions as aforesaid have been 
fulfilled. 
Offences by body 
of persons. 
34. Where an offence against the provisions of this Act or any 
regulations or order made thereunder is committed by an 
association or body of persons, every person who, at the time of the 
commission of the offence was a director, manager, secretary or 
other similar officer of such association or body of persons, or was 
purporting to act in any such capacity, shall be guilty of that

20 CAP. 337.] IMPORT DUTIES 
offence unless he proves that the offence was committed without 
his knowledge and that he exercised all due diligence to prevent the 
commission of the offence. 
Applicability of 
articles 87 and 88 
of the Customs 
Ordinance. 
Added by: 
VIII.1993.10. 
Cap. 37. 
34A. The provisions of articles 87 and 88 of the Customs 
Ordinance shall mutatis mutandis apply to any offence under this 
Act or under any regulations made under this Act. 
Power of Minister 
to make 
regulations. 
Amended by: 
VIII.1990.3; 
VIII. 2001.2. 
35. The Minister may from time to time make regulations - 
(a) respecting the collection of import duties under the 
general rates and the European Economic Community 
rates shown in the respective columns of the Customs 
Tariff; 
(b) prescribing the duration and conditions of permits 
issued under article 16, the classes of goods to which 
that article applies, the procedure to be complied with 
to safeguard the revenue and to ensure proper control 
of the sale of such goods: 
(c) providing that any person who contravenes or fails to 
comply with any regulations made under this Act shall 
be guilty of an offence and shall be liable, on 
conviction by the Court of Magistrates, at the instance 
of the Comptroller of Customs or otherwise, to 
punishments not exceeding a fine (multa) of not more 
than two hundred liri or an amount equal to three times 
the import duty payable on any article in respect of 
which the offence is committed, whichever is the 
greater, or imprisonment for a term not exceeding 
three months or to both such fine and such 
imprisonment; 
(d) prescribing anything that may be prescribed; 
(e) for the establishment of customs procedures for the 
suspension or drawback of duties or other dues or 
restrictions on importation in connection with the 
processing or further processing in Malta of goods or 
materials imported into Malta and for making 
arrangements providing for the payment of duties on 
goods manufactured from such goods or materials so 
imported, in accordance with the classification under 
which the goods processed or further processed fall 
under, and for providing that duty on goods 
temporarily exported from Malta shall, when reimported 
after processing or further processing outside 
Malta, be charged only on the value added to the goods 
by such processing or further processing; and such 
procedures may provide for the payment of interest on 
duty or other dues suspended in terms of such 
procedures; and 
(f) generally for any other purpose connected with the 
operation of the provisions of this Act.

IMPORT DUTIES [CAP. 337. 21 
Competent court in 
certain cases. 
Amended by: 
VIII.1990.3. 
36. Notwithstanding the provisions of any other law, any 
action for the recovery of any import duty, or of any difference of 
import duty, charged or chargeable under this Act shall be brought, 
as the case may require, before the First Hall of the Civil Court or 
before the Court of Magistrates (Malta) in its civil jurisdiction or 
before the Court of Magistrates (Gozo) also in its civil jurisdiction. 
Customs Code. 
Added by; 
II. 2002.30. 
36A. (1) The provisions of the Customs Code contained in the 
Fourth Schedule to this Act shall apply with regard to the matters 
contained therein notwithstanding anything to the contrary 
contained in this Act or in any other law. 
(2) The Minister may by regulations make provisions to 
implement the provisions of the Customs Code contained in the Fourth 
Schedule. 
Saving. 
Cap. 249. 
37.* Without prejudice to the provisions of article 12 of the 
Interpretation Act, all regulations, orders and other instruments 
which were kept in force by the Import Duties Act, 1976†, and all 
regulations, orders and other instruments made under the said Act 
other than any reprint of the Customs Tariff made under article 26 
of that Act which shall be repealed, shall if and as in force 
immediately before the commencement of this Act be deemed to 
have been made under this Act and shall continue in force and may 
be amended, altered, repealed or otherwise dealt with accordingly. 
*The original sub-articles (1) and (3) of this article have been omitted under the 
Statute Law Revision Act, 1980. 
†Repealed by this Act.

22 CAP. 337.] IMPORT DUTIES 
Amended by: 
XV.1992.3. 
Substituted by: 
VIII.1993.11. 
Amended by: 
L.N. 28 of 1994; 
VIII.1994.2; 
IX.1995.2. 
Substituted by: 
XV.1995.7; 
L.N. 184 of 1995. 
Amended by: 
XII. 1997.77. 
Substituted by: 
L.N. 7 of 2000. 
Amended by: 
L.N. 259 of 2000; 
Substituted by: 
VIII. 2001.3. 
Amended by: 
II. 2002.32; 
II. 2003.30. 
S C H E D U L E S 
FIRST SCHEDULE 
(Articles 2, 3 and 4) 
CUSTOMS TARIFF 
GENERAL NOTES AND RULES FOR 
INTERPRETATION 
1. The Nomenclature of the Customs Tariff is based on the Nomenclature for 
the classification of Goods in the Harmonized Commodity Description and 
Coding System 1983 (hereinafter referred to as the Harmonized System) 
and shall be interpreted in accordance with the Explanatory Notes to the 
Harmonized System, published by the Customs Co-Operation Council, 
Brussels. 
2. Except where the rates of duty are specified in monetary units, the rates 
indicated under "Import Duty" of this Schedule are percentages Ad 
Valorem. 
3. The term "for industrial production" wherever it appears in this Schedule 
shall also apply to goods or materials which are imported for use in the 
building or construction industry. 
GENERAL RULES FOR THE INTERPRETATION 
OF THE HARMONIZED SYSTEM 
Classification of goods in the Nomenclature shall be governed by the following 
principles: 
1. The titles of Sections, Chapters and sub-chapters are provided for 
ease of reference only; for legal purposes, classification shall be 
determined according to the terms of the headings and any relative Section 
or Chapter Notes and, provided such headings or notes do not otherwise 
require, according to the following provisions: 
2. (a) Any reference in a heading to an article shall be taken to 
include a reference to that article incomplete or unfinished, 
provided that, as presented, the incomplete or unfinished 
article has the essential character of the complete or finished 
article. It shall also be taken to include a reference to that 
article complete or finished (or falling to be classified as 
complete or finished by virtue of this Rule), presented 
unassembled or disassembled. 
(b) Any reference in a heading to a material or substance shall 
be taken to include a reference to mixtures or combinations 
of that material or substance with other materials or 
substances. Any reference to goods of a given material or 
substance shall be taken to include a reference to goods 
consisting wholly or partly of such material or substance.

IMPORT DUTIES [CAP. 337. 23 
The classification of goods consisting of more than one 
material or substance shall be according to the principles of 
Rule 3. 
3. When by application of Rule 2(b) or for any other reason, goods are, prima 
facie, classifiable under two or more headings, classification shall be 
effected as follows: 
(a) The heading which provides the most specific description 
shall be preferred to headings providing a more general 
description. However, when two or more headings each refer 
to part only of the materials or substances contained in 
mixed or composite goods or to part only of the items in a set 
put up for retail sale, those headings are to be regarded as 
equally specific in relation to those goods, even if one of 
them gives a more complete or precise description of the 
goods. 
(b) Mixtures, composite goods consisting of different materials 
or made up of different components, and goods put up in sets 
for retail sale, which cannot be classified by reference to 
3(a), shall be classified as if they consisted of the material or 
component which gives them their essential character, 
insofar as this criterion is applicable. 
(c) When goods cannot be classified by reference to 3(a) or 3(b), 
they shall be classified under the heading which occurs last 
in numerical order among those which equally merit 
consideration. 
4. Goods which cannot be classified in accordance with the above Rules shall 
be classified under the heading appropriate to the goods to which they are 
most akin. 
5. In addition to the foregoing provisions, the following Rules shall apply in 
respect of the goods referred to therein: 
(a) Camera cases, musical instrument cases, gun cases, drawing 
instrument cases, necklace cases and similar containers, 
specially shaped or fitted to contain a specific article or set 
of articles, suitable for long-term use and presented with the 
articles for which they are intended, shall be classified with 
such articles when of a kind normally sold therewith. This 
Rule does not, however, apply to containers which give the 
whole its essential character; 
(b) Subject to the provisions of Rule 5 (a) above, packing 
materials and packing containers presented with the goods 
therein shall be classified with the goods if they are of a kind 
normally used for packing such goods. However, this 
provision is not binding when such packing materials or 
packing containers are clearly suitable for repetitive use. 
6. For legal purposes, the classification of goods in the subheadings of a 
heading shall be determined according to the terms of those subheadings 
and any related Subheading Notes and, mutatis mutandis, to the above 
Rules, on the understanding that only subheadings at the same level are 
comparable. For the purposes of this Rule the relative Section and Chapter 
Notes also apply, unless the context otherwise requires.

24 CAP. 337.] IMPORT DUTIES 
SECTION I 
LIVE ANIMALS; ANIMAL PRODUCTS 
NOTES 
1. Any reference in this Section to a particular genus or species of an animal, except where the 
context otherwise requires, includes a reference to the young of that genus or species. 
2. Except where the context otherwise requires, throughout this Schedule any reference to ''dried'' 
products also covers products which have been dehydrated, evaporated or freeze-dried. 

IMPORT DUTIES [CAP. 337. 25 
CHAPTER 1 
LIVE ANIMALS 
NOTE 
1. This Chapter covers all live animals except: 
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 
03.07; 
(b) Cultures of micro organisms and other products of heading No. 30.02; and 
(c) Animals of heading No. 95.08. 
H.S. Code 
Number Description Import Duty 
01.01 Live horses, asses, mules and hinnies: 
- Horses: 
0101.11.00.00 - - Pure-bred breeding animals 0 
0101.19 - - Other: 
0101.19.10.00 - - - For slaughter 4 
- - - Other: 
0101.19.90.10 - - - - For sport, recreation or hobby 10 
0101.19.90.90 - - - - Other 10 
0101.20 - Asses, mules and hinnies: 
0101.20.10.00 - - Asses 10 
0101.20.90.00 - - Mules and hinnies 10 
01.02 Live bovine animals: 
0102.10 - Pure-bred breeding animals: 
0102.10.10.00 - - Heifers (female bovines that have never calved) 0 
0102.10.30.00 - - Cows 0 
0102.10.90.00 - - Other 0 
0102.90 - Other: 
- - Domestic species: 
0102.90.05.00 - - - Of a weight not exceeding 80 kg 0 
- - - Of a weight exceeding 80 kg but not exceeding 160 kg: 
0102.90.21.00 - - - - For slaughter 0 
0102.90.29.00 - - - - Other 10 
- - - Of a weight exceeding 160 kg but not exceeding 300 kg: 
0102.90.41.00 - - - - For slaughter 0 
0102.90.49.00 - - - - Other 10 
- - - Of a weight exceeding 300 kg:

26 CAP. 337.] IMPORT DUTIES 
- - - - Heifers (female bovines that have never calved): 
0102.90.51.00 - - - - - For slaughter 0 
0102.90.59.00 - - - - - Other 10 
- - - - Cows: 
0102.90.61.00 - - - - - For slaughter 0 
0102.90.69.00 - - - - - Other 10 
- - - - Other: 
0102.90.71.00 - - - - - For slaughter 0 
0102.90.79.00 - - - - - Other 10 
0102.90.90.00 - - Other 0 
01.03 Live swine: 
0103.10.00.00 - Pure-bred breeding animals 0 
- Other: 
0103.91 - - Weighing less than 50 kg: 
0103.91.10.00 - - - Domestic species 0 
0103.91.90.00 - - - Other 0 
0103.92 - - Weighing 50 kg or more: 
0103.92 - - - Domestic species: 
0103.92.11.00 - - - - Sows having farrowed at least once, of a weight of not 
less than 160 kg 0 
0103.92.19.00 - - - - Other 0 
0103.92.90.00 - - - Other 0 
01.04 Live sheep and goats: 
0104.10 - Sheep: 
0104.10.10.00 - - Pure-bred breeding animals 0 
- - Other: 
0104.10.30.00 - - - Lambs (up to a year old) 10 
0104.10.80.00 - - - Other 10 
0104.20 - Goats: 
0104.20.10.00 - - Pure-bred breeding animals 5 
0104.20.90.00 - - Other 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 27 
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.: 
0105.11 - - Fowls of the species Gallus domesticus: 
- - - Grandparent and parent female chicks: 
- - - - Laying stocks: 
0105.11.11.10 - - - - - Kept for sport, recreation or hobby 10 
0105.11.11.90 - - - - - Other 10 
- - - - Other: 
0105.11.19.10 - - - - - Kept for sport, recreation or hobby 10 
0105.11.19.90 - - - - - Other 10 
- - - Other: 
- - - - Laying stocks: 
0105.11.91.10 - - - - - Kept for sport, recreation or hobby 0 
0105.11.91.90 - - - - - Other 0 
- - - - Other: 
0105.11.99.10 - - - - - Kept for sport, recreation or hobby 0 
0105.11.99.90 - - - - - Other 0 
0105.12 - - Turkeys: 
0105.12.00.10 - - - Kept for sport, recreation or hobby 10 
0105.12.00.90 - - - Other 10 
0105.19 - - Other: 
- - - Geese: 
0105.19.20.10 - - - - Kept for sport, recreation or hobby 10 
0105.19.20.90 - - - - Other 10 
- - - Ducks and guinea fowls: 
0105.19.90.10 - - - - Kept for sport, recreation or hobby 10 
0105.19.90.90 - - - - Other 10 
- Other: 
0105.92 - - Fowls of the species Gallus domesticus, weighing not more 
than 2,000 g: 
0105.92.00.10 - - - Kept for sport, recreation or hobby 0 
0106.92.00.90 - - - Other 0 
H.S. Code 
Number Description Import Duty

28 CAP. 337.] IMPORT DUTIES 
0105.93 - - Fowls of the species Gallus domesticus, weighing more than 
2,000 g: 
0105.93.00.10 - - - Kept for sport, recreation or hobby 0 
0105.93.00.90 - - - Other 0 
0105.99 - - Other: 
- - - Ducks: 
0105.99.10.10 - - - - Kept for sport, recreation or hobby 10 
0105.99.10.90 - - - - Other 10 
- - - Geese: 
0105.99.20.10 - - - - Kept for sport, recreation or hobby 10 
0105.99.20.90 - - - - Other 10 
- - - Turkeys: 
0105.99.30.10 - - - - Kept for sport, recreation or hobby 0 
0105.99.30.90 - - - - Other 0 
- - - Guinea fowls: 
0105.99.50.10 - - - - Kept for sport, recreation or hobby 0 
0105.99.50.90 - - - - Other 0 
01.06 Other live animals: 
- Domestic rabbits: 
0106.00.10.10 - - For breeding purposes 0 
0106.00.10.90 - - Other 0 
- Pigeons: 
- - Broiler: 
0106.00.20.11 - - - For breeding purposes 0 
0106.00.20.19 - - - Other 0 
0106.00.20.90 - - Other 10 
0106.00.90.00 - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 29 
CHAPTER 2 
MEAT AND EDIBLE MEAT OFFAL 
NOTE 
1. This Chapter does not cover: 
(a) Products of the kinds described in headings, Nos. 02.01 to 02.08, or 02.10, unfit or 
unsuitable for human consumption; 
(b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No. 
05.11 or 30.02); or 
(c) Animal fat, other than products of heading No. 02.09 (Chapter 15). 
ADDITIONAL NOTES 
1. A.The following expressions shall have the meanings hereunder assigned to them: 
a) "Carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and 
0202.10.00.00: Whole carcasses of the slaughtered animals after having been bled, 
eviscerated and skinned, imported with or without the heads, with or without the feet and 
with or without the other offals attached. Where carcasses are imported without the heads, 
the latter must have been separated from the carcasses at the atloido-occipital joint. When 
imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarsometatarsal 
joints; "carcass" shall include the front part of the carcase comprising all the 
bones and the scrag, neck and shoulder having more than 10 pairs of ribs. 
b) "Half-carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and 
0202.10.00.00: the product resulting from the symmetrical division of the whole carcase 
through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the 
centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall include the 
front part of the half-carcase comprising all the bones and the scrag, neck and shoulder 
having more than 10 ribs. 
c) "Compensated quarters", for the purposes of subheadings 0201.20.20.00 and 
0202.20.10.00: portions composed of either: 
- forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 
tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut 
at the third rib, or 
- forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 
fifth rib, with the whole of the flank and breast attached; and hindquarters comprising 
all the bones and the thigh and sirloin, and cut at the eight cut rib. 
The forequarters and the hindquarters constituting "compensated quarters" must be 
imported at the same time and in equal numbers, and the total weight of the forequarters 
must be the same as that of the hindquarters; however, a difference between the weights of 
the two parts of the consignment is allowed provided that this does not exceed 5% of the 
weight of the heavier part (forequarters or hindquarters). 
d) "Unseparated forequarters", for the purposes of subheadings 0201.20.30.00 and 
0202.20.30.00: the front part of a carcase comprising all the bones and the scrag, neck and 
shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first 
four pairs of ribs must be whole, the others may be cut) with or without the thin flank. 
e) "Separated forequarters'', for the purposes of subheadings 0201.20.30.00 and 
0202.20.30.00: the front part of a half-carcase comprising all the bones and the scrag, neck 
and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs 
must be whole, the others may be cut) with or without the thin flank. 
f) "Unseparated hindquarters", for the purposes of subheadings 0201.20.50.00 and 
0202.20.50.00: the rear part of a carcase comprising all the bones and the thigh and sirloin, 
including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the

30 CAP. 337.] IMPORT DUTIES 
shank and with or without the thin flank. 
g) "Separated hindquarters", for the purposes of subheadings 0201.20.50.00 and 
0202.20.50.00: the rear part of a half-carcase comprising all the bones and the thigh and 
sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or 
without the shank and with or without the thin flank. 
h) 11. "Crop" and "chuck and blade" cuts, for the purposes of subheading 0202.30.50.00: the 
dorsal part of the forequarter, including the upper part of the shoulder, obtained from a 
forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight 
line through the point where the first rib joins the first sternal segment to the point of 
reflection of the diaphragm on the tenth rib; 
22. "Brisket" cut, for the purposes of subheading 0202.30.50.00: the lower part of the 
forequarter comprising the brisket navel end and the brisket point end. 
B. In determining the number of whole or cut ribs referred to in paragraph 1. A, only those attached 
to the backbone shall be taken into consideration. 
2. A. The following expressions shall have the meanings hereunder assigned to them: 
a) "Carcases or half-carcases", for the purposes of subheadings 0203.11.10.00 and 
0203.21.10.00: slaughtered pigs in the form of carcases of domestic swine which have been 
bled and eviscerated and from which the bristles and hooves have been removed. Halfcarcases 
are derived from whole carcases by division through the centre of each cervical, 
dorsal, lumbar and sacral vertebra and through the centre of the sternum and ischio-bupic 
symphysis. These carcases and half-carcases may be with or without head, feet, flare fat, 
kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or 
tongue. Carcases and half-carcases of sows may be with or without udders (mammary 
glands). 
b) "Hams" (legs), for the purposes of subheadings 0203.12.11.00, 0203.22.11.00, 
0210.11.11.00 and 0210.11.31.00: the posterior (caudal) part of the half-carcase including 
bones, with or without foot, shank, rind or subcutaneous fat. 
The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the 
last lumbar vertebra. 
c) "Fore-ends", for the purposes of subheadings 0203.19.11.00, 0203.29.11.00, 
0210.19.30.00 and 0210.19.60.00: the anterior (cranial) part of the half-carcase without the 
head, including bones, with or without foot, shank, rind or subcutaneous fat. 
The fore-end is separated from the rest of the half-carcase so that it includes, at most, the 
fifth dorsal vertebra. 
The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and 
attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the 
loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just 
below the vertebral column. 
d) "Shoulders", for the purposes of subheadings 0203.12.19.00, 0203.22.19.00, 
0210.11.19.00 and 0210.11.39.00: the lower part of the fore-end whether or not containing 
the blade-bone and attached muscles, including bones, with or without foot, shank, rind or 
subcutaneous fat. 
The blade-bone and attached muscles presented separately shall remain classified in this 
subheading as a part of the shoulder. 
e) "Loins", for the purposes of subheadings 0203.19.13.00, 0203.29.13.00, 0210.19.40.00 
and 0210.19.70.00: the upper part of the half-carcase, extending from the first cervical 
vertebra to the caudal vertebrae, including bones, with or without the tenderloin, bladebone, 
subcutaneous fat or rind. 
The loin is separated from the lower part of the half-carcase by a cut just below the 
vertebral column.

IMPORT DUTIES [CAP. 337. 31 
f) "Bellies", for the purposes of subheadings 0203.19.15.00, 0203.29.15.00, 0210.12.11.00 
and 0210.12.19.00: the lower part of the half-carcases situated between the ham (leg) and 
the shoulder, commonly known as "streaky", with or without bones, but with the rind and 
the subcutaneous fat. 
g) "Bacon sides", for the purposes of subheading 0210.19.10.00: the pig half-carcase without 
the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral 
column, pelvic bone and diaphragm. 
h) "Spencers", for the purposes of subheading 0210.19.10.00: the bacon side without the ham, 
whether or not boned. 
ij) "3/4 sides", for the purposes of subheading 0210.19.20.00: the bacon side without the foreend, 
whether or not boned. 
k) "Middles", for the purposes of subheading 0210.19.20.00: the bacon side without the ham 
and the fore-end, whether or not boned. 
The subheading also includes cuts of middles containing tissue of loin and belly in natural 
proportion to the entire middles. 
B. The parts of the cuts defined in paragraph 2 A f) fall within the same subheadings only if they 
contain rind and subcutaneous fat. 
If the cuts falling within subheadings 0210.11.11.00 and 0210.11.19.00 as well as 
0210.11.31.00, 0210.11.39.00, 0210.19.30.00 and 0210.19.60.00 are derived from a bacon 
side from which the bones indicated under paragraph 2 A g) have already been removed, the 
lines of cutting shall follow those defined under paragraph 2 A b), c) and d) accordingly; in 
any case, these cuts or parts thereof shall contain bones. 
C. Subheadings 0206.30.31.00, 0206.49.20.00 and 0210.90.39.00, shall include, in particular 
heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and 
parts thereof. 
The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. 
The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear 
part (including the chaps), are considered parts of heads. The boneless meat of the fore-end 
(including the jowl) falls within subheadings 0203.19.55.00, 0203.29.55.00, 0210.19.51.00 or 
0210.19.81.00 as the case may be. 
D. For the purposes of subheadings 0209.00.11.00 and 0209.00.19.00, "subcutaneous pig fat" 
shall have the meaning of the fatty tissue which accumulates under the rind of the pig and 
adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of 
the fatty tissue shall exceed the weight of the rind. 
Those subheadings also include subcutaneous pig fat from which the rind has been removed. 
E. For the purposes of subheadings 0210.11.31.00, 0210.11.39.00, 0210.12.19.00 and 
0210.19.60.00 to 0210.19.89.00, products in which the water/protein ratio in the meat 
(nitrogen content x 6.25) is 2.8 or less shall be considered as "dried or smoked". The nitrogen 
content shall be determined according to ISO method 937-1978. 
3. A. For the purposes of heading No. 02.04, the following expressions shall have the meanings 
hereunder assigned to them: 
a) "Carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 0204.30.00.00, 
0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: whole carcases of the slaughtered 
animals after having been bled, eviscerated and skinned, imported with or without the 
heads, with or without the feet and with or without the other offals attached. Where 
carcases are imported without the heads, the latter must have been separated from the 
carcase at the atloido-occipital joint. When imported without the feet, the latter must have 
been cut off at the carpo-metacarpal or tarso-metatarsal joints.

32 CAP. 337.] IMPORT DUTIES 
b) "Half-carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 
0204.30.00.00, 0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: the product resulting 
from the symmetrical division of the whole carcase through the centre of each cervical, 
dorsal, lumbar, and sacral vertebra and through the centre of the sternum and of the 
ischiopubic symphysis. 
c) "Short-forequarters", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00, 
0204.50.13.00 and 0204.50.53.00: the anterior part of the carcase with or without the breast 
including all the bones and the shoulders, scrag and middle neck, cut at right-angles to the 
backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs. 
d) "Short-forequarter", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00, 
0204.50.13.00 and 0204.50.53.00: the anterior part of the half-carcase with or without the 
breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles 
to the backbone with a minimum of five and a maximum of seven whole or cut ribs. 
e) "Chines and /or best ends", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00, 
0204.50.15.00, 0204.50.55.00: the remaining part of the carcase after the legs and short 
forequarters have been removed with or without the kidneys; the chines when separated 
from the best ends must include a minimum of five lumbar vertebrae; the best ends when 
separated from the chines must include a minimum of five pairs of whole or cut ribs. 
f) "Chine and /or best end", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00, 
0204.50.15.00, and 0204.50.55.00: the remaining part of the half-carcase after the legs and 
short forequarter have been removed with or without the kidney, the chine when separated 
from the best end must include a minimum of five lumbar vertebrae; the best end when 
separated from the chine must include a minimum of five whole or cut ribs. 
g) "Legs", for the purposes of subheadings 0204.22.50.00, 0204.42.50.00, 0204.50.19.00 and 
0204.50. 59.00: the rear part of the carcase comprising all the bones and the legs and cut at 
right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the 
fourth sacral vertebra through the ilium anterior to the ischiopubic symphysis. 
B. In determining the number of whole or cut ribs referred to in paragraph 3.A, only those 
attached to the backbone shall be taken into consideration. 
4. The following expressions shall have the meanings hereunder assigned to them: 
(a) 'poultry cuts, with bone in', for the purposes of subheadings 0207.13.20.00 to 
0207.13.60.00, 0207.26.20.00 to 0207.26.70.00, 0207.35.21.00 to 0207.35.63.00, 
0207.14.20.00 to 0207.14.60.00, 0207.27.20.00 to 0207.27.70.00 and 0207.36.21.00 to 
0207.36.63.00: the cuts specified therein, including all bones. 
Poultry cuts as referred to in (a) which have been partly boned shall fall within 
subheading 0207.13.70.00, 0207.26.80.00, 0207.35.79.00, 0207.14.70.00 or 
0207.36.79.00; 
(b) 'halves', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 0207.35.21.00, 
0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 0207.36.21.00, 
0207.36.23.00 and 0207.36.25.00: halves of poultry carcases, obtained by a longitudinal 
cut in a plane along the sternum and the backbone; 
(c) 'quarters', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 
0207.35.21.00, 0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 
0207.36.21.00, 0207.36.23.00 and 0207.36.25.00: leg quarters, or breast quarters, 
obtained by a transerval cut of a half; 
(d) 'whole wings, with or without tips', for the purposes of subheadings 0207.13.30.00, 
0207.26.30.00, 0207.35.31.00, 0207.14.30.00, 0207.27.30.00 and 0207.36.31.00: 
poultry cuts consisting of the humerus, radius and ulna, together with the surrounding 
musculature. The tip, including the carpel bones, may or may not have been removed. 
The cuts shall be made at the joints;

IMPORT DUTIES [CAP. 337. 33 
(e) 'breasts' for the purposes of subheadings 0207.13.50.00, 0207.26.50.00, 0207.35.51.00, 
0207.35.53, 0207.14.50.00, 0207.27.50.00, 0207.36.51 and 0207.36.53: poultry cuts 
consisting of the sternum and the ribs, distributed on both sides of it, together with the 
surrounding musculature; 
(f) 'legs', for the purposes of subheadings 0207.13.60.00, 0207.35.61.00, 0207.35.63.00, 
0207.14.60.00, 0207.36.61.00 and 0207.36.63.00: poultry cuts consisting of the femur, 
tibia and fibula together with the surrounding musculature. The two cuts shall be made 
at the joints; 
(g) 'turkey drumsticks', for the purposes of subheadings 0207.26.60.00 and 0207.27.60.00: 
turkey cuts consisting of the tibia and fibula together with the surrounding musculature. 
The two cuts shall be made at the joints; 
(h) 'turkey legs, other than drumsticks', for the purposes of subheadings 0207.26.70.00 and 
0207.27.70.00: turkey cuts consisting of the femur together with the surrounding 
musculature or of the femur, tibia and fibula together with the surrounding musculature. 
The two cuts shall be made at the joints; 
(ij) 'goose or duck paletots', for the purposes of subheadings 0207.35.71.00 and 
0207.36.71.00: geese or ducks plucked and completely drawn, without heads or feet, 
with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the 
femurs, tibias and humeri. 
5. a) Uncooked seasoned meats fall within Chapter 16. "Seasoned meat" shall be uncooked 
meat that has seasoned either in depth or over the whole surface of the product with 
seasoning either visible to the naked eye or clearly distinguishable by taste. 
b) Products falling within heading No. 02.10 to which seasoning has been added during 
the process of preparation remain classified therein provided that the addition of 
seasoning has not changed their character. 
6. For the purposes of heading No. 02.10, the terms "meat and edible meat offal, salted, 
in brine" mean meat and edible meat offal deeply and homogeneously impregnated 
with salt in all parts, having a total salt content of not less than 1.2% by weight. 
H.S. Code 
Number Description Import Duty 
02.01 Meat of bovine animals, fresh or chilled: 
0201.10.00.00 - Carcases and half-carcases 0 
0201.20 - Other cuts with bone in: 
0201.20.20.00 - - "Compensated " quarters 0 
0201.20.30.00 - - Unseparated or separated forequarters 0 
0201.20.50.00 - - Unseparated or separated hindquarters 0 
0201.20.90.00 - - Other 0 
0201.30.00.00 - Boneless 0 
02.02 Meat of bovine animals, frozen: 
0202.10.00.00 - Carcases and half-carcases 0 
0202.20 - Other cuts with bone in:

34 CAP. 337.] IMPORT DUTIES 
0202.20.10.00 - - "Compensated" quarters 0 
0202.20.30.00 - - Unseparated or separated forequarters 0 
0202.20.50.00 - - Unseparated or separated hindquarters 0 
0202.20.90.00 - - Other 0 
0202.30 - Boneless: 
0202.30.10.00 - - Forequarters, whole or cut into a maximum of five pieces , 
each quarter being in a single block ; "compensated" 
quarters in two blocks, one of which contains the 
forequarter, whole or cut into a maximum of five pieces, 
and the other hindquarter, excluding the tenderloin, in one 
piece 
0 
0202.30.50.00 - - Crop, chuck and blade and brisket cuts 0 
0202.30.90.00 - - Other 0 
02.03 Meat of swine, fresh, chilled or frozen: 
- Fresh or chilled: 
0203.11 - - Carcases and half-carcases: 
0203.11.10.00 - - - Of domestic swine 0 
0203.11.90.00 - - - Other 0 
0203.12 - - Hams, shoulders and cuts thereof, with bone in: 
- - - Of domestic swine: 
0203.12.11.00 - - - - Hams and cuts thereof 0 
0203.12.19.00 - - - - Shoulders and cuts thereof 0 
0203.12.90.00 - - - Other 0 
0203.19 - - Other: 
- - - Of domestic swine: 
0203.19.11.00 - - - - Fore-ends and cuts thereof 0 
0203.19.13.00 - - - - Loins and cuts thereof, with bone in 0 
0203.19.15.00 - - - - Bellies (streaky) and cuts thereof 0 
- - - - Other: 
0203.19.55.00 - - - - - Boneless 0 
0203.19.59.00 - - - - - Other 0 
0203.19.90.00 - - - Other 0 
- Frozen: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 35 
0203.21 - - Carcases and half-carcases: 
0203.21.10.00 - - - Of domestic swine 0 
0203.21.90.00 - - - Other 0 
0203.22 - - Hams, shoulders and cuts thereof, with bone in: 
- - - Of domestic swine: 
0203.22.11.00 - - - - Hams and cuts thereof 0 
0203.22.19.00 - - - - Shoulders and cuts thereof 0 
0203.22.90.00 - - - Other 0 
0203.29 - - Other: 
- - - Of domestic swine: 
0203.29.11.00 - - - - Fore-ends and cuts thereof 0 
0203.29.13.00 - - - - Loins and cuts thereof, with bone in 0 
0203.29.15.00 - - - - Bellies (streaky) and cuts thereof 0 
- - - - Other: 
0203.29.55.00 - - - - - Boneless 0 
0203.29.59.00 - - - - - Other 0 
0203.29.90.00 - - - Other 0 
02.04 Meat of sheep or goats, fresh, chilled or frozen: 
0204.10.00.00 - Carcases and half-carcases of lamb, fresh or chilled 2 
- Other meat of sheep, fresh or chilled: 
0204.21.00.00 - - Carcases and half-carcases 2 
0204.22 - - Other cuts with bone in: 
0204.22.10.00 - - - Short forequarters 2 
0204.22.30.00 - - - Chines and/or best ends 2 
0204.22.50.00 - - - Legs 2 
0204.22.90.00 - - - Other 2 
0204.23.00.00 - - Boneless 2 
0204.30.00.00 - Carcases and half-carcases of lamb, frozen 2 
- Other meat of sheep, frozen: 
0204.41.00.00 - - Carcases and half-carcases 2 
0204.42 - - Other cuts with bone in: 
0204.42.10.00 - - - Short forequarters 2 
H.S. Code 
Number Description Import Duty

36 CAP. 337.] IMPORT DUTIES 
0204.42.30.00 - - - Chines and/or best ends 2 
0204.42.50.00 - - - Legs 2 
0204.42.90.00 - - - Other 2 
0204.43 - - Boneless: 
0204.43.10.00 - - - Of lamb 2 
0204.43.90.00 - - - Other 2 
0204.50 - Meat of goats: 
- - Fresh or chilled: 
0204.50.11.00 - - - Carcases and half-carcases 2 
0204.50.13.00 - - - Short forequarters 2 
0204.50.15.00 - - - Chines and/or best ends 2 
0204.50.19.00 - - - Legs 2 
- - - Other: 
0204.50.31.00 - - - - Cuts with bone in 2 
0204.50.39.00 - - - - Boneless cuts 2 
- - Frozen: 
0204.50.51.00 - - - Carcases and half-carcases 2 
0204.50.53.00 - - - Short forequarters 2 
0204.50.55.00 - - - Chines and/or best ends 2 
0204.50.59.00 - - - Legs 2 
- - - Other: 
0204.50.71.00 - - - - Cuts with bone in 2 
0204.50.79.00 - - - - Boneless cuts 2 
02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or 
frozen: 
- Of horses: 
0205.00.11.00 - - Fresh or chilled 2 
0205.00.19.00 - - Frozen 2 
0205.00.90.00 - Of asses, mules or hinnies 2 
02.06 Edible offal of bovine animals, swine, sheep, goats, horses, 
asses, mules, or hinnies, chilled or frozen: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 37 
0206.10 - Of bovine animals, fresh or chilled: 
0206.10.10.00 - - For the manufacture of pharmaceutical products 0 
- - Other: 
0206.10.91.00 - - - Livers 0 
0206.10.95.00 - - - Thick skirt and thin skirt 0 
0206.10.99.00 - - - Other 0 
- Of bovine animals, frozen: 
0206.21.00.00 - - Tongues 0 
0206.22.00.00 - - Livers 0 
0206.29 - - Other: 
0206.29.10.00 - - - For the manufacture of pharmaceutical products 0 
- - - Other: 
0206.29.91.00 - - - - Thick skirt and thin skirt 0 
0206.29.99.00 - - - - Other 0 
0206.30 - Of swine, fresh or chilled: 
0206.30.10.00 - - For the manufacture of pharmaceutical products 0 
- - Other: 
- - - Of domestic swine: 
0206.30.20.00 - - - - Livers 0 
0206.30.30.00 - - - - Other 0 
0206.30.80.00 - - - Other 0 
- Of swine, frozen: 
0206.41 - - Livers: 
- - - Other: 
0206.41.20.00 - - - - Of domestic swine 0 
0206.41.80.00 - - - - Other 0 
0206.49 - - Other: 
- - - Other: 
0206.49.20.00 - - - - Of domestic swine 0 
0206.49.80.00 - - - - Other 0 
0206.80 - Other, fresh or chilled: 
0206.80.10.00 - - For the manufacture of pharmaceutical products 0 
- - Other: 
H.S. Code 
Number Description Import Duty

38 CAP. 337.] IMPORT DUTIES 
0206.80.91.00 - - - Of horses, asses, mules and hinnies 2 
0206.80.99.00 - - - Of sheep and goats 2 
0206.90 - Other, frozen: 
0206.90.10.00 - - For the manufacture of pharmaceutical products 0 
- - Other: 
0206.90.91.00 - - - Of horses, asses, mules and hinnies 3 
0206.90.99.00 - - - Of sheep and goats 3 
02.07 Meat and edible offal, of the poultry of heading No. 01.05, 
fresh, chilled or frozen: 
- Of fowls of the species Gallus domesticus: 
0207.11 - - Not cut in pieces, fresh or chilled: 
0207.11.10.00 - - - Plucked and gutted, with heads and feet known as "83% 
chickens" 
0 
0207.11.30.00 - - - Plucked and drawn, without heads and feet, but with necks, 
hearts, livers and gizzards, known as "70% chickens" 
0 
0207.11.90.00 - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards known as "65% chickens" 
or otherwise presented 0 
0207.12 - - Not cut in pieces, frozen: 
0207.12.10.00 - - - Plucked and drawn, without heads and feet, but with necks, 
hearts, livers and gizzards, known as "70% chickens" 0 
0207.12.90.00 - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards, known as "65% 
chickens", or otherwise presented 0 
0207.13 - - Cuts and offal, fresh or chilled: 
- - - Cuts: 
0207.13.10.00 - - - - Boneless 0 
- - - - With bone in: 
0207.13.20.00 - - - - - Halves or quarters 0 
0207.13.30.00 - - - - - Whole wings, with or without tips 0 
0207.13.40.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 0 
0207.13.50.00 - - - - - Breasts and cuts thereof 0 
0207.13.60.00 - - - - - Legs and cuts thereof 0 
0207.13.70.00 - - - - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 39 
- - - Offal: 
0207.13.91.00 - - - - Livers 0 
0207.13.99.00 - - - - Other 0 
0207.14 - - Cuts and offal, frozen: 
- - - Cuts: 
0207.14.10.00 - - - - Boneless 0 
- - - - With bone in: 
0207.14.20.00 - - - - - Halves or quarters 0 
0207.14.30.00 - - - - - Whole wings, with or without tips 0 
0207.14.40.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 0 
0207.14.50.00 - - - - - Breasts and cuts thereof 0 
0207.14.60.00 - - - - - Legs and cuts thereof 0 
0207.14.70.00 - - - - - Other 0 
- - - Offal: 
0207.14.91.00 - - - - Livers 0 
0207.14.99.00 - - - - Other 0 
- Of turkeys: 
0207.24 - - Not cut in pieces, fresh or chilled: 
0207.24.10.00 - - - Plucked and gutted, with heads and feet but with necks, 
hearts, livers and gizzards, known as "80% turkeys" 
0 
0207.24.90.00 - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards, known as "73% turkeys" 
or otherwise presented 
0 
0207.25 - - Not cut in pieces, frozen: 
0207.25.10.00 - - - Plucked and drawn, without heads and feet, but with necks, 
hearts, livers and gizzards, known as "80% turkeys" 
0 
0207.25.90.00 - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards, known as "73% turkeys", 
or otherwise presented 0 
0207.26 - - Cuts and offal, fresh or chilled: 
- - - Cuts: 
0207.26.10.00 - - - - Boneless 0 
- - - - With bone in: 
0207.26.20.00 - - - - - Halves or quarters 0 
0207.26.30.00 - - - - - Whole wings, with or without tips 0 
H.S. Code 
Number Description Import Duty

40 CAP. 337.] IMPORT DUTIES 
0207.26.40.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 
0 
0207.26.50.00 - - - - - Breasts and cuts thereof 0 
- - - - - Legs and cuts thereof: 
0207.26.60.00 - - - - - - Drumsticks and cuts of drumsticks 0 
0207.26.70.00 - - - - - - Other 0 
0207.26.80.00 - - - - - Other 0 
- - - Offal: 
0207.26.91.00 - - - - Livers 0 
0207.26.99.00 - - - - Other 0 
0207.27 - - Cuts and offal, frozen: 
- - - Cuts: 
0207.27.10.00 - - - - Boneless 0 
- - - - With bone in: 
0207.27.20.00 - - - - - Halves or quarters 0 
0207.27.30.00 - - - - - Whole wings, with or without tips 0 
0207.27.40.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 0 
0207.27.50.00 - - - - - Breasts and cuts thereof 0 
- - - - - Legs and cuts thereof: 
0207.27.60.00 - - - - - - Drumsticks and cuts thereof 0 
0207.27.70.00 - - - - - - Other 0 
0207.27.80.00 - - - - - Other 0 
- - - Offal: 
0207.27.91.00 - - - - Livers 0 
0207.27.99.00 - - - - Other 0 
- Of ducks, geese or guinea fowls: 
0207.32 - - Not cut in pieces, fresh or chilled: 
- - - Of ducks: 
0207.32.11.00 - - - - Plucked, bled, gutted but not drawn, with heads and 
feet, known as "85% ducks" 2 
0207.32.15.00 - - - - Plucked and drawn, without heads and feet, but with 
necks, hearts, livers and gizzards, known as "70% 
ducks" 2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 41 
0207.32.19.00 - - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards, known as "63% 
ducks", or otherwise presented 2 
- - - Of geese: 
0207.32.51.00 - - - - Plucked, bled, not drawn, with heads and feet, known as 
"82% geese" 2 
0207.32.59.00 - - - - Plucked and drawn, without heads and feet, with or 
without hearts and gizzards, known as "75% geese", or 
otherwise presented 2 
0207.32.90.00 - - - Of guinea fowls 0 
0207.33 - - Not cut in pieces, frozen: 
- - - Of ducks: 
0207.33.11.00 - - - - Plucked and drawn, without heads and feet, but with 
necks, hearts, livers and gizzards, known as "70% 
ducks" 2 
0207.33.19.00 - - - - Plucked and drawn, without heads and feet, and without 
necks, hearts, livers and gizzards, known as "63% 
ducks", or otherwise presented 2 
- - - Of geese: 
0207.33.51.00 - - - - Plucked, bled, not drawn, with heads and feet, known as 
"82% geese" 2 
0207.33.59.00 - - - - Plucked and drawn, without heads and feet, with or 
without hearts and gizzards, known as "75% geese", or 
otherwise presented 2 
0207.33.90.00 - - - Of guinea fowls 0 
0207.34 - - Fatty livers, fresh or chilled: 
0207.34.10.00 - - - Of geese 2 
0207.34.90.00 - - - Of ducks 2 
0207.35 - - Other, fresh or chilled: 
- - - Cuts: 
- - - - Boneless: 
0207.35.11.00 - - - - - Of geese 2 
- - - - - Of ducks and guinea fowls: 
0207.35.15.10 - - - - - - Of ducks 2 
0207.35.15.20 - - - - - - Of guinea fowls 0 
- - - - With bone in: 
- - - - - Halves or quarters: 
H.S. Code 
Number Description Import Duty

42 CAP. 337.] IMPORT DUTIES 
0207.35.21.00 - - - - - - Of ducks 2 
0207.35.23.00 - - - - - - Of geese 2 
0207.35.25.00 - - - - - - Of guinea fowls 0 
0207.35.31.00 - - - - - Whole wings, with or without tips 2 
0207.35.41.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 2 
- - - - - Breasts and cuts thereof: 
0207.35.51.00 - - - - - - Of geese 2 
- - - - - - Of ducks and guinea fowls: 
0207.35.53.10 - - - - - - - Of ducks 2 
0207.35.53.20 - - - - - - - Of guinea fowls 0 
- - - - - Legs and cuts thereof: 
0207.35.61.00 - - - - - - Of geese 2 
0207.35.63.00 - - - - - - Of ducks and guinea fowls 2 
0207.35.71.00 - - - - - Goose or duck paletots 2 
0207.35.79.00 - - - - - Other 2 
- - - Offal: 
0207.35.91.00 - - - - Livers, other than fatty livers 0 
0207.35.99.00 - - - - Other 2 
0207.36 - - Other, frozen: 
- - - Cuts: 
- - - - Boneless: 
0207.36.11.00 - - - - - Of geese 2 
- - - - - Of ducks and guinea fowls: 
0207.36.15.10 - - - - - - Of ducks 2 
0207.36.15.20 - - - - - - Of guinea fowls 0 
- - - - With bone in: 
- - - - - Halves or quarters: 
0207.36.21.00 - - - - - - Of ducks 2 
0207.36.23.00 - - - - - - Of geese 2 
0207.36.25.00 - - - - - - Of guinea fowls 0 
0207.36.31.00 - - - - - Whole wings, with or without tips 2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 43 
0207.36.41.00 - - - - - Backs, necks, backs with necks attached, rumps and 
wing tips 2 
- - - - - Breasts and cuts thereof: 
0207.36.51.00 - - - - - - Of geese 2 
- - - - - - Of ducks and guinea fowls: 
0207.36.53.10 - - - - - - - Of ducks 2 
0207.36.53.20 - - - - - - - Of guinea fowls 0 
- - - - - Legs and cuts thereof: 
0207.36.61.00 - - - - - - Of geese 2 
0207.36.63.00 - - - - - - Of ducks and guinea fowls 2 
0207.36.71.00 - - - - - Goose or duck paletots 2 
0207.36.79.00 - - - - - Other 2 
- - - Offal: 
- - - - Livers: 
0207.36.81.00 - - - - - Fatty livers of geese 2 
0207.36.85.00 - - - - - Fatty livers of ducks 2 
0207.36.89.00 - - - - - Other 0 
0207.36.90.00 - - - - Other 2 
02.08 Other meat and edible meat offal, fresh, chilled or frozen: 
0208.10 - Of rabbits or hares: 
- - Of domestic rabbits: 
0208.10.11.00 - - - Fresh or chilled 0 
0208.10.19.00 - - - Frozen 0 
0208.10.90.00 - - Other 0 
0208.20.00.00 - Frogs’ legs 2 
0208.90 - Other: 
0208.90.10.00 - - Of domestic pigeons 0 
- - Of game, other than of rabbits or hares: 
0208.90.20.00 - - - Of quails 2 
0208.90.40.00 - - - Other 2 
0208.90.50.00 - - Whale and seal meat 2 
0208.90.60.00 - - Of reindeer 2 
H.S. Code 
Number Description Import Duty

44 CAP. 337.] IMPORT DUTIES 
0208.90.80.00 - - Other 2 
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or 
otherwise extracted, fresh, chilled, frozen, salted, in brine, 
dried or smoked: 
- Subcutaneous pig fat: 
0209.00.11.00 - - Fresh, chilled, frozen, salted or in brine 0 
0209.00.19.00 - - Dried or smoked 0 
0209.00.30.00 - Pig fat, other than that falling within subheading 
0209.00.11.00 or 0209.00.19.00 0 
0209.00.90.00 - Poultry fat 0 
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: 
0210.11 - - Hams, shoulders and cuts thereof, with bone in: 
- - - Of domestic swine: 
- - - - Salted or in brine: 
0210.11.11.00 - - - - - Hams and cuts thereof 0 
0210.11.19.00 - - - - - Shoulders and cuts thereof 0 
- - - - Dried or smoked: 
0210.11.31.00 - - - - - Hams and cuts thereof 0 
0210.11.39.00 - - - - - Shoulders and cuts thereof 0 
0210.11.90.00 - - - Other 0 
0210.12 - - Bellies (streaky) and cuts thereof: 
- - - Of domestic swine: 
0210.12.11.00 - - - - Salted or in brine 0 
0210.12.19.00 - - - - Dried or smoked 0 
0210.12.90.00 - - - Other 0 
0210.19 - - Other: 
- - - Of domestic swine: 
- - - - Salted or in brine: 
0210.19.10.00 - - - - - Bacon sides or spencers 0 
0210.19.20.00 - - - - - Three-quarter sides or middles 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 45 
0210.19.30.00 - - - - - Fore-ends and parts thereof 0 
0210.19.40.00 - - - - - Loins and cuts thereof 0 
- - - - - Other: 
0210.19.51.00 - - - - - - Boneless 0 
0210.19.59.00 - - - - - - Other 0 
- - - - Dried or smoked: 
0210.19.60.00 - - - - - Fore-ends and parts thereof 0 
0210.19.70.00 - - - - - Loins and cuts thereof 0 
- - - - - Other: 
0210.19.81.00 - - - - - - Boneless 0 
0210.19.89.00 - - - - - - Other 0 
0210.19.90.00 - - - Other 0 
0210.20 - Meat of bovine animals: 
0210.20.10.00 - - Meat with bone in 0 
0210.20.90.00 - - Boneless 0 
0210.90 - Other, including edible flours and meals of meat or meat 
offal: 
- - Meat: 
0210.90.10.00 - - - Horsemeat, salted, in brine or dried 2 
- - - Of sheep and goats: 
0210.90.11.00 - - - - With bone in 2 
0210.90.19.00 - - - - Boneless 2 
0210.90.21.00 - - - Of reindeer 2 
0210.90.29.00 - - - Other 2 
- - Offal: 
- - - Of domestic swine: 
0210.90.31.00 - - - - Livers 0 
0210.90.39.00 - - - - Other 0 
- - - Of bovine animals: 
0210.90.41.00 - - - - Thick skirt and thin skirt 0 
0210.90.49.00 - - - - Other 0 
0210.90.60.00 - - - Of sheep and goats 2 
- - - Other: 
H.S. Code 
Number Description Import Duty

46 CAP. 337.] IMPORT DUTIES 
- - - - Poultry liver: 
0210.90.71.00 - - - - - Fatty livers of geese or ducks, salted or in brine 2 
0210.90.79.00 - - - - - Other 0 
0210.90.80.00 - - - - Other 0 
0210.90.90.00 - - Edible flours and meals of meat or meat offal 2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 47 
CHAPTER 3 
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 
NOTES 
1. This Chapter does not cover: 
(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10); 
(b) Fish (including livers and roes thereof), or crustaceans, molluscs or other aquatic invertebrates, 
dead and unfit or unsuitable for human consumption by reason of either their species or their 
condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic 
invertebrates, unfit for human consumption (heading No. 23.01); or 
(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 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. 
H.S. Code 
Number Description Import Duty 
03.01 Live fish: 
0301.10 - Ornamental fish: 
0301.10.10.00 - - Freshwater fish 0 
0301.10.90.00 - - Saltwater fish 0 
- Other live fish: 
0301.91 - - Trout (Salmo trutta, Oncorhynchus mykiss , Oncorhynchus 
clarki, Onhorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster): 
0301.91.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus 
chrysogaster 0 
0301.91.90.00 - - - Other 0 
0301.92.00.00 - - Eels (Anguilla spp.) 0 
0301.93.00.00 - - Carp 0 
0301.99 - - Other: 
- - - Freshwater fish: 
0301.99.11.00 - - - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch , Oncorhynchus 
masou and Oncorhynchus rhodurus, Atlantic salmon 
(Salmon salar) and Danube Salmon (Hucho hucho) 0 
0301.99.19.00 - - - - Other 0 
0301.99.90.00 - - - Saltwater fish 0 
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat 
of heading No. 03.04:

48 CAP. 337.] IMPORT DUTIES 
- Salmonidae, excluding livers and roes: 
0302.11 - - Trout (Salmo trutta , Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster): 
0302.11.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus 
chrysogaster 0 
0302.11.90.00 - - - Other 0 
0302.12.00.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou 
and Oncorhynchus rhodurus), Atlantic salmon (salmo salar) 
and Danube salmon (Hucho hucho) 0 
0302.19.00.00 - - Other 0 
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae), excluding livers and roes: 
- - Halibut (Reinhardtius hippoglossoides, hippoglossus 
hippoglossus, Hippoglossus stenolepis): 
0302.21.10.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 0 
0302.21.30.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0 
0302.21.90.00 - - - Pacific halibut (Hippoglossus stenolepis) 0 
0302.22.00.00 - - Plaice (pleuronectes platessa) 0 
0302.23.00.00 - - Sole (Soles spp.) 0 
0302.29 - - Other: 
0302.29.10.00 - - - Meegrin (Lepidorhombus spp.) 0 
0302.29.90.00 - - - Other 0 
- Tunas(of the genus Thunnus), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis), excluding livers and 
roes: 
0302.31 - - Albacore or long finned tunas (Thunus alalunga): 
0302.31.10.00 - - - For the industrial manufacture of products falling within 
heading No. 16.04 0 
0302.31.90.00 - - - Other 0 
0302.32 - - Yellowfin tunas (Thunus albacares): 
0302.32.10.00 - - - For the industrial manufacture of products falling within 
heading No. 16.04 0 
0302.32.90.00 - - - Other 0 
0302.33 - - Skipjack or stripe-bellied bonito: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 49 
0302.33.10.00 - - - For the industrial manufacture of products falling within 
heading No. 16.04 0 
0302.33.90.00 - - - Other 0 
0302.39 - - Other: 
- - - For the industrial manufacture of products falling within 
heading No. 16.04: 
0302.39.11.00 - - - - Bluefin tunas (Thunnus thynnus) 0 
0302.39.19.00 - - - - Other 0 
- - - Other: 
0302.39.91.00 - - - - Bluefin tunas (Thunnus thynnus) 0 
0302.39.99.00 - - - - Other 0 
0302.40.00.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers 
and roes: 0 
0302.50 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), 
excluding livers and roes: 
0302.50.10.00 - - Of the species Gadus morhua 0 
0302.50.90.00 - - Other 0 
- Other fish excluding livers and roes: 
0302.61 - - Sardines (sardina pilchardus, Sardinops spp.) sardinella 
(Sardinella spp.) brisling or sprats (Spratus spratus): 
0302.61.10.00 - - - Sardines of the species Sardina pilchardus 0 
0302.61.30.00 - - - Sardines of the genus Sardinops; sardinella (Sardinella 
spp.) 
0 
0302.61.80.00 - - - Brisling or sprats (Sprattus sprattus): 0 
0302.62.00.00 - - Haddock (Merlanogrammus aeglefinus) 0 
0302.63.00.00 - - Coalfish (Pollachius virens) 0 
0302.64.00.00 - - Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus): 0 
0302.65 - - Dogfish and other sharks: 
0302.65.20.00 - - - Dogfish of the species Squalus acanthias 0 
0302.65.50.00 - - - Dogfish of the species Scyliorhinus spp. 0 
0302.65.90.00 - - - Other 0 
0302.66.00.00 - - Eels (Anguilla spp.) 0 
0302.69 - - Other: 
- - - Freshwater fish: 
H.S. Code 
Number Description Import Duty

50 CAP. 337.] IMPORT DUTIES 
0302.69.11.00 - - - - Carp 0 
0302.69.19.00 - - - - Other 0 
- - - Saltwater fish: 
- - - - Fish of the genus Euthynnus, other than the skipjack or 
stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) 
mentioned in subheading 0302.33: 
0302.69.21.00 - - - - - For the industrial production of products falling within 
heading No.16.04 0 
0302.69.25.00 - - - - - Other 0 
- - - - Redfish (Sebastes spp.): 
0302.69.31.00 - - - - - Of the species Sebastes marinus 0 
0302.69.33.00 - - - - - Other 0 
0302.69.35.00 - - - - Fish of the species Boreogadus saida 0 
0302.69.41.00 - - - - Whiting (Merlangus merlangus) 0 
0302.69.45.00 - - - - Ling (Molva spp.) 0 
0302.69.51.00 - - - - Alaska pollack (Theragra chalcogramma) and pollack 
(Pollachius pollachus) 0 
0302.69.55.00 - - - - Anchovies (Engraulis spp.) 0 
0302.69.61.00 - - - - Sea bream (Dentex dentex and Pagellus spp.) 0 
- - - - Hake (Merluccius spp., Urophycis spp.) 0 
- - - - - Hake of the genus Merluccius: 
0302.69.66.00 - - - - - - Cape hake (shallow - water hake) (Merluccius 
capensis) and deepwater hake (deepwater cape hake) 
(Merluccius Paradoxus) 0 
0302.69.67.00 - - - - - - Southern hake (Merliccius australis) 0 
0302.69.68.00 - - - - - - Other 0 
0302.69.69.00 - - - - - Hake of the genus Utrophycis 0 
0302.69.75.00 - - - - Ray’s Bream (Brama spp.) 0 
0302.69.81.00 - - - - Monkfish (Lophius spp.) 0 
0302.69.85.00 - - - - Blue whiting (Micromesistius poutassou or Gadus 
poutassou) 0 
0302.69.86.00 - - - - Southern blue whiting (Micromesistius australis) 0 
0302.69.87.00 - - - - Swordfish (Xiphias gladius) 0 
0302.69.91.00 - - - - Horse mackerel (scad) (Caranx trachurus, Trachurus 
trachurus) 0 
0302.69.92.00 - - - - Pink cusk-eel (Genypterus blacodes) 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 51 
0302.69.94.00 - - - - Sea bass (Dicentrarchus labrax) 0 
0302.69.95.00 - - - - Gilt-head seabreams (Sparus aurata) 0 
0302.69.98.00 - - - - Other 0 
0302.70.00.00 - Livers and roes 0 
03.03 Fish, frozen, excluding fish fillets and other fish meat of 
heading No. 03.04: 
0303.10.00.00 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tsachawytscha, Oncorhyncus kisuch, Oncorhynchus masou 
and Oncorhynchus rhodurus), excluding livers and roes 0 
- Other salmonidae, excluding livers and roes: 
0303.21 - - Trout (Salmo trutta , Oncorhynchus mykiss , Oncorhynchus 
clarki, Onhorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster): 
0303.21.10.00 - - - Of the species Oncorhynchus apache and Oncorhynchus 
chrysogaster 0 
0303.21.90.00 - - - Other 0 
0303.22.00.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho 
hucho) 0 
0303.29.00.00 - - Other 0 
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae), excluding livers and roes: 
0303.31 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis): 
0303.31.10.00 - - - Lesser or Greenland halibut (Reinhardtius 
hippoglossoides) 
0 
0303.31.30.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0 
0303.31.90.00 - - - Pacific halibut (Hippoglossus stenolepis) 0 
0303.32.00.00 - - Plaice (Pleuronectes platessa) 0 
0303.33.00.00 - - Sole (solea spp.) 0 
0303.39 - - Other: 
0303.39.10.00 - - - Flounder (Platichthys flesus) 0 
0303.39.20.00 - - - Megrim (Lepidorhombus spp.) 0 
0303.39.30.00 - - - Fish of the genus Rhombosolea 0 
0303.39.80.00 - - - Other 0 
H.S. Code 
Number Description Import Duty

52 CAP. 337.] IMPORT DUTIES 
- Tunas (of the genus Thunnus), skipjack or stripe-bellied 
bonito (Euthynnus (Katsuwonus) pelamis), excluding livers 
and roes: 
0303.41 - - Albacore or longfinned tunas (Thunnus alalunga): 
- - - For the industrial manufacture of products falling within 
heading No. 16.04: 
0303.41.11.00 - - - - Whole 0 
0303.41.13.00 - - - - Gilled and gutted 0 
0303.41.19.00 - - - - Other (for example "heads off") 0 
0303.41.90.00 - - - Other 0 
0303.42 - - Yellowfin tunas (Thunnus albacares): 
- - - For the industrial manufacture of products falling within 
heading No. 16.04: 
- - - - Whole: 
0303.42.12.00 - - - - - Weighing more than 10 kg each 0 
0303.42.18.00 - - - - - Other 0 
- - - - Gilled and gutted: 
0303.42.32.00 - - - - - Weighing more than 10 kg each 0 
0303.42.38.00 - - - - - Other 0 
- - - - Other (for example "heads off"): 
0303.42.52.00 - - - - - Weighing more than 10 kg each 0 
0303.42.58.00 - - - - - Other 0 
0303.42.90.00 - - - Other 0 
0303.43 - - Skipjack or stripe-bellied bonito: 
- - - For the industrial manufacture of products falling within 
heading No. 16.04: 
0303.43.11.00 - - - - Whole 0 
0303.43.13.00 - - - - Gilled and gutted 0 
0303.43.19.00 - - - - Other (for example "heads off") 0 
0303.43.90.00 - - - Other 0 
0303.49 - - Other: 
- - - For the industrial manufacture of products falling within 
heading No. 16.04: 
- - - - Bluefin tunas (Thunnus thynnus): 
0303.49.21.00 - - - - - Whole 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 53 
0303.49.23.00 - - - - - Gilled and gutted 0 
0303.49.29.00 - - - - - Other (for example "heads off") 0 
- - - - Other: 
0303.49.41.00 - - - - - Whole 0 
0303.49.43.00 - - - - - Gilled and gutted 0 
0303.49.49.00 - - - - - Other (for example "heads off") 0 
0303.49.90.00 - - - Other 0 
0303.50.00.00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers 
and roes: 0 
0303.60 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), 
excluding livers and roes: 
0303.60.11.00 - - Of the species Gadus morhua 0 
0303.60.19.00 - - Of the species Gadus ogac 0 
0303.60.90.00 - - Of the species Gadus macrocephalus 0 
- Other fish, excluding livers and roes: 
0303.71 - - Sardines (Sardina pilchardus, Sardinops spp.) sardinella 
(Sardinella spp.) brisling or sprats (Sprattus sprattus): 
0303.71.10.00 - - - Sardines of the species Sardina pilchardus 0 
0303.71.30.00 - - - Sardines of the species Sardinops; sardinella (Sardinella 
spp.) 
0 
0303.71.80.00 - - - Brisling or sprats (Sprattus sprattus): 0 
0303.72.00.00 - - Haddock (Melanogrammus aeglefinus) 0 
0303.73.00.00 - - Coalfish (Pollachius virens) 0 
0303.74 - - Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus): 
0303.74.30.00 - - - Of the species Scomber scombrus and Scomber japonicus: 0 
0303.74.90.00 - - - Of the species Scomber australasicus 0 
0303.75 - - Dogfish and other sharks: 
0303.75.20.00 - - - Dogfish of the species Squalus acanthias 0 
0303.75.50.00 - - - Dogfish of the species Scyliorhinus spp. 0 
0303.75.90.00 - - - Other 0 
0303.76.00.00 - - Eels (Anguilla spp.) 0 
0303.77.00.00 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 0 
0303.78 - - Hake (Merluccius spp., Urophycis spp.): 
- - - Hake of the genus Merluccius 
H.S. Code 
Number Description Import Duty

54 CAP. 337.] IMPORT DUTIES 
0303.78.11.00 - - - - Cape hake (shallow-water hake) (Merluccius capensis) 
and deepwater hake (deepwater cape hake) (Merluccius 
paradoxus) 0 
0303.78.12.00 - - - - Argentine hake (Southwest Atlantice hake) (Merluccius 
Hubbsi) 0 
0303.78.13.00 - - - - Southern hake (Merliccius australis) 0 
0303.78.19.00 - - - - Other 0 
0303.78.90.00 - - - Hake of the genus Urophycis 0 
0303.79 - - Other: 
- - - Freshwater fish: 
0303.79.11.00 - - - - Carp 0 
0303.79.19.00 - - - - Other 0 
- - - Saltwater fish: 
- - - - Fish of the genus Euthynnus, other than the skipjack or 
stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) 
mentioned in subheading 0303.43: 
- - - - - For the industrial manufacture of products falling 
within heading No. 16.04: 
0303.79.21.00 - - - - - - Whole 0 
0303.79.23.00 - - - - - - Gilled and gutted 0 
0303.79.29.00 - - - - - - Other (for example "heads off") 0 
0303.79.31.00 - - - - - Other 0 
- - - - Redfish (Sebastes spp.): 
0303.79.35.00 - - - - - Of the species Sebastes marinus 0 
0303.79.37.00 - - - - - Other 0 
0303.79.41.00 - - - - Fish of the species Boreogadus saida 0 
0303.79.45.00 - - - - Whiting (Merlangus merlangus) 0 
0303.79.51.00 - - - - Ling (Molva spp.) 0 
0303.79.55.00 - - - - Alaska pollack (Theragra chalcogramma) and pollack 
(pollachius pollachius) 0 
0303.79.58.00 - - - - Fish of the species Orcynopsis unicolor: 0 
0303.79.65.00 - - - - Anchovies (Engraulis spp.) 0 
0303.79.71.00 - - - - Sea bream (Dentex dentex and Pagellus spp.) 0 
0303.79.75.00 - - - - Ray’s Bream (Brama spp.) 0 
0303.79.81.00 - - - - Monkfish (Lophius spp.) 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 55 
0303.79.83.00 - - - - Blue whiting (Micromesistius poutassou or Gadus 
potassou) 0 
0303.79.85.00 - - - - Southern blue whiting (Micromesistius australis) 0 
0303.79.87.00 - - - - Swordfish (Xiphias gladius) 0 
0303.79.88.00 - - - - Toothfish (Dissostichus supp.) 0 
0303.79.91.00 - - - - Horse mackerel (scad) (Caranx trachurus, Trachurus 
trachurus) 0 
0303.79.92.00 - - - - Blue grenadier (Macruronus novaezealandiae) 0 
0303.79.93.00 - - - - Pink cusk-eel (Genypterus blacodes) 0 
0303.79.94.00 - - - - Fish of the species Pelotreis flavilatus and Peltorhamphus 
novaezealandiae 0 
0303.79.98.00 - - - - Other 0 
0303.80 - Livers and roes 0 
0303.80.10.00 - - Hard and soft roes for the manufacture of deoxyribonucleic 
acid or protamine sulphate 0 
0303.80.90.00 - - Other 0 
03.04 Fish fillets and other fish meat (whether or not minced), fresh, 
chilled or frozen: 
0304.10 - Fresh or chilled: 
- - Fillets: 
- - - Of freshwater fish: 
0304.10.11.00 - - - - Of trout, of the species Salmo trutta, Oncorhynchus 
mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita 
and Oncorhynchus gilae 0 
0304.10.13.00 - - - - Of 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) 0 
0304.10.19.00 - - - - Of other freshwater fish 0 
- - - Other: 
0304.10.31.00 - - - - Of cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and of fish of the species Boreogadus 
saida 0 
0304.10.33.00 - - - - Of coalfish (pollachius virens) 0 
0304.10.35.00 - - - - Of redfish (Sebastes spp.) 0 
0304.10.38.00 - - - - Other 0 
H.S. Code 
Number Description Import Duty

56 CAP. 337.] IMPORT DUTIES 
- - Other fish meat (whether or not minced): 
0304.10.91.00 - - - Of freshwater fish 0 
- - - Other: 
0304.10.97.00 - - - - Flaps of herring: 0 
0304.10.98.00 - - - - Other 0 
0304.20 - Frozen fillets: 
- - Of freshwater fish: 
0304.20.11.00 - - - Of trout,of the species Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita and 
Oncorhynchus gilae 0 
0304.20.13.00 - - - Of 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) 0 
0304.20.19.00 - - - Of other freshwater fish 0 
- - Of cod (Gadus morhua, Gadus macrocephalus Gadus ogac) 
and of fish of the species Boreogadus saida: 
0304.20.21.00 - - - Of cod of the species Gadus macrocephalus 0 
0304.20.29.00 - - - Other 0 
0304.20.31.00 - - Of coalfish (pollachius virens) 0 
0304.20.33.00 - - Of haddock (Merlanogrammus aeglefinus) 0 
- - Of redfish (Sebastes spp.): 
0304.20.35.00 - - - Of the species Sebastes marinus 0 
0304.20.37.00 - - - Other 0 
0304.20.41.00 - - Of whiting (Merlangus merlangus) 0 
0304.20.43.00 - - Of ling (Molva spp.) 0 
0304.20.45.00 - - Of tuna (of the genus Thunnus) and of fish of the genus 
Euthynnus 0 
- - Of mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus) and of fish of the species Orcynopsis 
unicolor: 
0304.20.51.00 - - - Of mackerel of the species Scomber australasicus 0 
0304.20.53.00 - - - Other 0 
- - Of hake (Merluccius spp., Urophycis spp.): 
- - - Of hake of the genus Merluccius 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 57 
0304.20.55.00 - - - - Of cape hake (shallow-water hake) (Merluccius capensis) 
and of deepwater hake (deepwater cape hake) 
(Merluccius paradoxus) 0 
0304.20.56.00 - - - - Of argentine hake (Southwest Atlantic hake) (Merluccius 
Hubbsi) 0 
0304.20.58.00 - - - - Other 0 
0304.20.59.00 - - - Of hake of the genus Urophycis 0 
- - Of dogfish and other sharks: 
0304.20.61.00 - - - Of dogfish (Squalus acanthias and Scyliorhinus spp.) 0 
0304.20.69.00 - - - Of other sharks 0 
0304.20.71.00 - - Of plaice (pleuronectes platessa) 0 
0304.20.73.00 - - Of flounder (Platichthys flesus) 0 
0304.20.75.00 - - Of herring (Clupea harengus, Clupea pallasii) 0 
0304.20.79.00 - - Of megrin (Lepidorhombus spp.) 0 
0304.20.81.00 - - Of Ray’s Bream (Brama spp.) 0 
0304.20.83.00 - - Of monkfish (Lophius spp.) 0 
0304.20.85.00 - - Of Alaska pollack (Theragra chalcogramma) 0 
0304.20.87.00 - - Of swordfish (Xiphias gladius) 0 
0304.20.88.00 - - Of toothfish (dissostichus spp.) 0 
0304.20.91.00 - - Of blue grenadier (Macruronus novaezealandiae) 0 
0304.20.95.00 - - Other 0 
0304.90 - Other: 
0304.90.05.00 - - Surimi 0 
- - Other: 
0304.90.10.00 - - - Of freshwater fish 0 
- - - Other: 
0304.90.22.00 - - - - Of herring (Clupea harengus, Clupea pallasii) 0 
0304.90.31.00 - - - - Of redfish (Sebastes spp.) 0 
- - - - Of cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) and of fish of the species Boreogadus 
saida: 
0304.90.35.00 - - - - - Of cod of the species Gadus macrocephalus 0 
0304.90.38.00 - - - - - Of cod of the species Gadus morhua 0 
0304.90.39.00 - - - - - Other 0 
0304.90.41.00 - - - - Of coalfish (Pollachius virens) 0 
H.S. Code 
Number Description Import Duty

58 CAP. 337.] IMPORT DUTIES 
0304.90.45.00 - - - - Of haddock (Merlanogrammus aeglefinus) 0 
- - - - Of hake (Merluccius spp., Urophycis spp.): 
0304.90.47.00 - - - - - Of hake of the genus Merluccius 0 
0304.90.49.00 - - - - - Of hake of the genus Urophycis 0 
0304.90.51.00 - - - - Of megrim (Lepidorhombus spp.) 0 
0304.90.55.00 - - - - Of Ray’s Bream (Brama spp.) 0 
0304.90.57.00 - - - - Of monkfish (Lophius spp.) 0 
0304.90.59.00 - - - - Of blue whiting (Micromesistus poutassou or Gadus 
poutassou) 0 
0304.90.61.00 - - - - Of Alaska pollack (Theragra chalcogramma) 0 
0304.90.65.00 - - - - Of swordfish (Xiphias gladius) 0 
0304.90.97.00 - - - - Other 0 
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: 
0305.10.00.00 - Flours, meals and pellets of fish fit for human consumption 0 
0305.20.00.00 - Livers and roes, dried, smoked, salted or in brine 0 
0305.30 - Fish fillets, dried, salted or in brine, but not smoked: 
- - Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 
and of fish of the species Boreogadus saida: 
0305.30.11.00 - - - Of cod of the species Gadus macrocephalus 0 
0305.30.19.00 - - - Other 0 
0305.30.30.00 - - Of Pacific salmon (Oncorhyncus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou 
and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar), 
and Danube salmon (Hucho hucho), salted or in brine 0 
0305.30.50.00 - - Of lesser or Greenland halibut (Reinhardtius 
hippoglossoides), salted or in brine 0 
0305.30.90.00 - - Other 0 
- Smoked fish, including fillets: 
0305.41.00.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou 
and Oncorhynchus rhodurus), Atlantic salmon (salmo salar) 
and Danube salmon (Hucho hucho) 0 
0305.42.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 59 
0305.49 - - Other: 
0305.49.10.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 0 
0305.49.20.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0 
0305.49.30.00 - - - Mackerel (Scomber scombrus, Scomber australasicus, 
Scomber japonicus) 0 
0305.49.45.00 - - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and Onchorhynchus chrysogaster 0 
0305.49.50.00 - - - Eels (Anguilla spp.) 0 
0305.49.80.00 - - - Other 0 
- Dried fish, whether or not salted but not smoked: 
0305.51 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus): 
0305.51.10.00 - - - Dried, unsalted 0 
0305.51.90.00 - - - Dried, salted 0 
0305.59 - - Other: 
- - - Fish of the species Boreogadus saida: 
0305.59.11.00 - - - - Dried, unsalted 0 
0305.59.19.00 - - - - Dried, salted 0 
0305.59.30.00 - - - Herrings (Clupea harengus, Clupea pallasii) 0 
0305.59.50.00 - - - Anchovies (Engraulis spp.) 0 
0305.59.60.00 - - - Lesser or Greenland halibut (Reinhardtius hippiglossoides) 
and Pacific halibut (hippoglossus stenolepis) 0 
0305.59.70.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0 
0305.59.90.00 - - - Other 0 
- Fish, salted but not dried or smoked and fish in brine: 
0305.61.00.00 - - Herrings (Clupea harengus, Clupea pallasii) 0 
0305.62.00.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0 
0305.63.00.00 - - Anchovies (Engraulis spp.) 0 
0305.69 - - Other: 
0305.69.10.00 - - - Fish of the species Boreogadus saida 0 
0305.69.20.00 - - - Lesser or Greenland halibut (Reinhardtius hippoglossoides) 
and Pacific halibut (hippoglossus stenolepis) 0 
0305.69.30.00 - - - Atlantic halibut (Hippoglossus hippoglossus) 0 
H.S. Code 
Number Description Import Duty

60 CAP. 337.] IMPORT DUTIES 
0305.69.50.00 - - - 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) 0 
0305.69.90.00 - - - Other 0 
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: 
0306.11 - - Rock lobster and other sea crawfish (Palinurus spp., 
Panulirus spp., Jasus spp.): 
0306.11.10.00 - - - Crawfish tails 20 
0306.11.90.00 - - - Other 20 
0306.12 - - Lobsters (Homarus spp.): 
0306.12.10.00 - - - Whole 8 
0306.12.90.00 - - - Other 16 
0306.13 - - Shrimps and prawns: 
0306.13.10.00 - - - Of the family Pandalidae 12 
0306.13.30.00 - - - Shrimps of the genus Crangon 18 
0306.13.40.00 - - - Deepwater rose shrimps (Parapenaeus longiroustris) 18 
0306.13.50.00 - - - Shrimps of the genus Penaeus 18 
0306.13.80 - - - Other 18 
0306.14 - - Crabs: 
0306.14.10.00 - - - Crabs of the species Paralithodes camchaticus, Chionoecetes 
spp. and Callinectes sapidus 8 
0306.14.30.00 - - - Crabs of the species Cancer pagurus 15 
0306.14.90.00 - - - Other 15 
0306.19 - - Other, including flours, meals and pellets of crustaceans, fit 
for human consumption: 
0306.19.10.00 - - - Freshwater crayfish 15 
0306.19.30.00 - - - Norway lobsters (Nephrops norvegicus) 12 
0306.19.90.00 - - - Other 12 
- Not frozen: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 61 
0306.21.00.00 - - Rock lobster and other sea crawfish (Palinurus spp., 
Panulirus spp., Janus spp.) 20 
0306.22 - - Lobsters (Homarus spp.): 
0306.22.10.00 - - - Live 8 
- - - Other: 
0306.22.91.00 - - - - Whole 8 
0306.22.99.00 - - - - Other 20 
0306.23 - - Shrimps and prawns: 
0306.23.10.00 - - - Of the family Pandalidae 12 
- - - Shrimps of the genus Crangon: 
0306.23.31.00 - - - - Fresh, chilled or cooked by steaming or by boiling in 
water 
18 
0306.23.39.00 - - - - Other 18 
0306.23.90.00 - - - Other 18 
0306.24 - - Crabs: 
0306.24.10.00 - - - Crabs of the species Paralithodes chamcaticus, Chionoecetes 
spp. and Callinectes sapidus 8 
0306.24.30.00 - - - Crabs of the species Cancer pagurus 15 
0306.24.90.00 - - - Other 15 
0306.29 - - Other, including flours, meals and pellets of crustaceans, fit 
for human consumption: 
0306.29.10.00 - - - Freshwater crayfish 15 
0306.29.30.00 - - - Norway lobsters (Nephrops norvegicus) 12 
0306.29.90.00 - - - Other 12 
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 crustaceans, fit 
for human consumption: 
0307.10 - Oysters: 
0307.10.10.00 - - Flat oysters (of the genus Ostrea), live and weighing (shell 
included) not more than 40 g each 0 
0307.10.90.00 - - Other 18 
- Scallops, including queen scallops, of the genera Pecten, 
Chlamys or Placopecten: 
0307.21.00.00 - - Live, fresh or chilled 8 
H.S. Code 
Number Description Import Duty

62 CAP. 337.] IMPORT DUTIES 
0307.29 - - Other: 
0307.29.10.00 - - - Coquilles St. Jacques (Pecten maximus), frozen 8 
0307.29.90.00 - - - Other 8 
- Mussels (Mytilus spp., Perna spp.): 
0307.31 - - Live, fresh or chilled: 
0307.31.10.00 - - - Mytilus spp. 10 
0307.31.90.00 - - - Perna spp. 8 
0307.39 - - Other: 
0307.39.10.00 - - - Mytilus spp. 10 
0307.39.90.00 - - - Perna spp. 8 
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola 
spp.) and squid (Ommastrephes spp., Loligo spp., 
Nototodarus spp., Sepioteuthis spp.): 
0307.41 - - Live, fresh or chilled: 
0307.41.10.00 - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola 
spp.) 8 
- - - Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., 
Sepioteuthis spp.): 
0307.41.91.00 - - - - Loligo spp., Ommastrephes sagittatus 6 
0307.41.99.00 - - - - Other 8 
0307.49 - - Other: 
- - - Frozen: 
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola 
spp.): 
- - - - - Of the genus Sepiola: 
0307.49.01.00 - - - - - - Lesser cuttle fish (Sepiola rondeleti) 8 
0307.49.11.00 - - - - - - Other 8 
0307.49.18.00 - - - - - Other 8 
- - - - Squid (Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp.): 
- - - - - Loligo spp.: 
0307.49.31.00 - - - - - - Loligo vulgaris 6 
0307.49.33.00 - - - - - - Loligo pealei 6 
0307.49.35.00 - - - - - - Loligo patagonica 6 
0307.49.38.00 - - - - - - Other 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 63 
0307.49.51.00 - - - - - Ommastrephes sagittatus 6 
0307.49.59.00 - - - - Other 8 
- - - Other: 
0307.49.71.00 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola 
spp.) 8 
- - - - Squid (Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp.): 
0307.49.91.00 - - - - - Loligo spp., Ommastrephes sagittatus 6 
0307.49.99.00 - - - - - Other 8 
- Octopus (Octopus spp.): 
0307.51.00.00 - - Live, fresh or chilled 8 
0307.59 - - Other: 
0307.59.10.00 - - - Frozen 8 
0307.59.90.00 - - - Other 8 
0307.60.00.00 - Snails, other than sea snails 0 
- Other, including flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption: 
0307.91.00.00 - - Live, fresh or chilled 11 
0307.99 - - Other: 
- - - Frozen: 
0307.99.11.00 - - - - Illex spp. 8 
0307.99.13.00 - - - - Striped venus and other species of the family Veneridae 8 
0307.99.15.00 - - - - Jellyfish (Rhopilema spp.) 11 
0307.99.18.00 - - - - Other aquatic invertebrates 11 
0307.99.90.00 - - - Other 11 
H.S. Code 
Number Description Import Duty

64 CAP. 337.] IMPORT DUTIES 
CHAPTER 4 
DAIRY PRODUCE; BIRD'S 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 No.04.05: 
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or 
rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or 
more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight 
and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but 
may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acidproducing 
bacteria. 
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, 
containing milkfat, as the only fat in the product, with a milkfat content of 39% or more but less 
than 80% by weight. 
3. Products obtained by the concentration of whey and with the addition of milk or milkfats are to be 
classified as cheese in heading No.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 No. 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 No. 35.02) or globulins (heading 
No. 35.04). 
SUBHEADING NOTES 
1. For the purposes of subheading No.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 No. 0405.10 the term "butter" does not include dehydrated butter 
or ghee (subheading No.0405.90). 
ADDITIONAL NOTE 
1. For the purposes of subheadings 0406.90.02.00 and 0406.90.03.00, the expression "whole 
cheeses" means whole cheeses of the following net weights: 
- Emmentaler: not less than 60 kg but not more than 130 kg; 
- Gruyère and Sbrinz: not less than 20 kg but not more than 45 kg; 
- Bergkäse: not less than 20 kg but not more than 60 kg; 
- Appenzell: not less than 6 kg but not more than 8 kg. 

IMPORT DUTIES [CAP. 337. 65 
H.S. Code 
Number Description Import Duty 
04.01 Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter: 
0401.10 - Of a fat content, by weight, not exceeding 1%: 
0401.10.10.00 - - In immediate packings of a net content not exceeding two 
litres 
0 
0401.10.90.00 - - Other 0 
0401.20 - Of a fat content, by weight, exceeding 1% but not exceeding 
6%: 
- - Not exceeding 3%: 
0401.20.11.00 - - - In immediate packings of a net content not exceeding two 
litres 
0 
0401.20.19.00 - - - Other 0 
- - Exceeding 3%: 
0401.20.91.00 - - - In immediate packings of a net content not exceeding two 
litres 
0 
0401.20.99.00 - - - Other 0 
0401.30 - Of a fat content, by weight, exceeding 6%: 
- - Not exceeding 21%: 
0401.30.11.00 - - - In immediate packings of a net content not exceeding two 
litres 
0 
0401.30.19.00 - - - Other 0 
- - Exceeding 21% but not exceeding 45%: 
- - - In immediate packings of a net content not exceeding two 
litres: 
0401.30.31.10 - - - - Sterilised cream in cans 0 
0401.30.31.90 - - - - Other 0 
0401.30.39.00 - - - Other 0 
- - Exceeding 45%: 
0401.30.91.00 - - - In immediate packings of a net content not exceeding two 
litres 
0 
0401.30.99.00 - - - Other 0 
04.02 Milk and cream, concentrated or containing added sugar or 
other sweetening matter: 
0402.10 - In powder, granules or other solid forms, of a fat content, by 
weight, not exceeding 1.5%:

66 CAP. 337.] IMPORT DUTIES 
- - Not containing added sugar or other sweetening matter: 
0402.10.11.00 - - - In immediate packings of a net content not exceeding 2.5 kg 0 
0402.10.19.00 - - - Other 0 
- - Other: 
0402.10.91.00 - - - In immediate packings of a net content not exceeding 2.5 
kg 
0 
0402.10.99.00 - - - Other 0 
- In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1.5%: 
0402.21 - - Not containing added sugar or other sweetening matter: 
- - - Of a fat content, by weight, not exceeding 27%: 
0402.21.11.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
0 
- - - - Other: 
0402.21.17.00 - - - - - Of a fat content, by weight, not exceeding 11% 0 
0402.21.19.00 - - - - - Of a fat content, by weight, exceeding 11% but not 
exceeding 27% 0 
- - - Of a fat content, by weight, exceeding 27%: 
0402.21.91.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
0 
0402.21.99.00 - - - - Other 0 
0402.29 - - Other: 
- - - Of a fat content, by weight, not exceeding 27%: 
0402.29.11.00 - - - - Special milk, for infants, in hermetically sealed containers 
of a net content not exceeding 500 g, of a fat content, by 
weight, exceeding 10% 0 
- - - - Other: 
0402.29.15.00 - - - - - In immediate packings of a net content not exceeding 
2.5kg 0 
0402.29.19.00 - - - - - Other 0 
- - - Of a fat content, by weight, exceeding 27%: 
0402.29.91.00 - - - - - In immediate packings of a net content not exceeding 
2.5 kg 0 
0402.29.99.00 - - - - Other 0 
- Other: 
0402.91 - - Not containing added sugar or other sweetening matter: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 67 
- - - Of a fat content, by weight, not exceeding 8%: 
0402.91.11.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
2 
0402.91.19.00 - - - - Other 2 
- - - Of a fat content, by weight, exceeding 8% but not exceeding 
10%: 
0402.91.31.00 - - - - In immediate packings of a net content not exceeding 2.5 kg 2 
0402.91.39.00 - - - - Other 2 
- - - Of a fat content, by weight, exceeding 10% but not exceeding 
45%: 
0402.91.51.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
2 
0402.91.59.00 - - - - Other 2 
- - - Of a fat content, by weight, exceeding 45%: 
0402.91.91.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
2 
0402.91.99.00 - - - - Other 2 
0402.99 - - Other: 
- - - Of a fat content, by weight, not exceeding 9.5%: 
0402.99.11.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
2 
0402.99.19.00 - - - - Other 2 
- - - Of a fat content, by weight, exceeding 9.5% but not 
exceeding 45%: 
0402.99.31.00 - - - - In immediate packings of a net content not exceeding 2.5 kg 2 
0402.99.39.00 - - - - Other 2 
- - - Of a fat content, by weight, exceeding 45%: 
0402.99.91.00 - - - - In immediate packings of a net content not exceeding 2.5 
kg 
2 
0402.99.99.00 - - - - Other 2 
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 or cocoa: 
0403.10 - Yogurt: 
- - Not flavoured not containing added fruit, nuts or cocoa: 
H.S. Code 
Number Description Import Duty

68 CAP. 337.] IMPORT DUTIES 
- - - Not containing added sugar or other sweetening matter, of a 
fat content, by weight: 
- - - - Not exceeding 3%: 
0403.10.11.10 - - - - - In powder or granules form 0 
0403.10.11.90 - - - - - Other 0 
- - - - Exceeding 3% but not exceeding 6%: 
0403.10.13.10 - - - - - In powder or granules form 0 
0403.10.13.90 - - - - - Other 0 
- - - - Exceeding 6%: 
0403.10.19.10 - - - - - In powder or granules form 0 
0403.10.19.90 - - - - - Other 0 
- - - Other, of a fat content, by weight: 
- - - - Not exceeding 3%: 
0403.10.31.10 - - - - - In powder or granules form 2 
0403.10.31.90 - - - - - Other 0 
- - - - Exceeding 3% but not exceeding 6%: 
0403.10.33.10 - - - - - In powder or granules form 2 
0403.10.33.90 - - - - - Other 0 
- - - - Exceeding 6%: 
0403.10.39.10 - - - - - In powder or granules form 2 
0403.10.39.90 - - - - - Other 0 
- - Flavoured or containing added fruit, nuts or cocoa: 
- - - In powder, granules or other solid forms, of a milkfat content 
by weight: 
- - - - Not exceeding 1.5%: 
0403.10.51.10 - - - - - In powder or granules form 13 
0403.10.51.90 - - - - - Other 0 
- - - - Exceeding 1.5% but not exceeding 27%: 
0403.10.53.10 - - - - - In powder or granules form 13 
0403.10.53.90 - - - - - Other 0 
- - - - Exceeding 27%: 
0403.10.59.10 - - - - - In powder or granules form 13 
0403.10.59.90 - - - - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 69 
- - - Other, of a milkfat content, by weight: 
0403.10.91.00 - - - - Not exceeding 3% 0 
0403.10.93.00 - - - - Exceeding 3% but not exceeding 6% 0 
0403.10.99.00 - - - - Exceeding 6% 0 
0403.90 - Other: 
- - Not flavoured nor containing added fruit, nuts or cocoa: 
- - - In powder, granules or other solid forms: 
- - - - Not containing added sugar or other sweetening matter, 
of a fat content by weight: 
- - - - - Not exceeding 1.5%: 
0403.90.11.10 - - - - - - In powder or granules form 0 
0403.90.11.90 - - - - - - Other 0 
- - - - - Exceeding 1.5% but not exceeding 27%: 
0403.90.13.10 - - - - - - In powder or granules form 0 
0403.90.13.90 - - - - - - Other 0 
- - - - - Exceeding 27%: 
0403.90.19.10 - - - - - - In powder or granules form 0 
0403.90.19.90 - - - - - - Other 0 
- - - - Other, of a fat content by weight: 
- - - - - Not exceeding 1.5%: 
0403.90.31.10 - - - - - - In powder or granules form 2 
0403.90.31.90 - - - - - - Other 0 
- - - - - Exceeding 1.5% but not exceeding 27%: 
0403.90.33.10 - - - - - - In powder or granules form 2 
0403.90.33.90 - - - - - - Other 0 
- - - - Exceeding 27%: 
0403.90.39.10 - - - - - - In powder or granules form 2 
0403.90.39.90 - - - - - - Other 0 
- - - Other: 
- - - - Not containing added sugar or other sweetening matter, 
of a fat content, by weight: 
0403.90.51.00 - - - - - Not exceeding 3% 2 
0403.90.53.00 - - - - - Exceeding 3% but not exceeding 6% 2 
H.S. Code 
Number Description Import Duty

70 CAP. 337.] IMPORT DUTIES 
0403.90.59.00 - - - - - Exceeding 6% 2 
- - - - Other, of a fat content by weight: 
0403.90.61.00 - - - - - Not exceeding 3% 2 
0403.90.63.00 - - - - - Exceeding 3% but not exceeding 6% 2 
0403.90.69.00 - - - - - Exceeding 6% 2 
- - Flavoured or containing added fruit, nuts or cocoa: 
- - - In powder, granules or other solid forms, of a milkfat content 
by weight: 
- - - - Not exceeding 1.5%: 
0403.90.71.10 - - - - - In powder or granules form 13 
0403.90.71.90 - - - - - Other 0 
- - - - Exceeding 1.5% but not exceeding 27%: 
0403.90.73.10 - - - - - In powder or granules form 13 
0403.90.73.90 - - - - - Other 0 
- - - - Exceeding 27%: 
0403.90.79.10 - - - - - In powder or granules form 13 
0403.90.79.90 - - - - - Other 0 
- - - Other, of a milkfat content, by weight: 
0403.90.91.00 - - - - Not exceeding 3% 13 
0403.90.93.00 - - - - Exceeding 3% but not exceeding 6% 13 
0403.90.99.00 - - - - Exceeding 6% 13 
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 sweetening matter, not elsewhere specified or 
included: 
0404.10 - Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweetening matter: 
- - In powder, granules or other solid forms: 
- - - Not containing added sugar or other sweetening matter, of 
protein content (nitrogen content x 6.38), by weight: 
- - - - Not exceeding 15%, and of a fat content, by weight: 
0404.10.02.00 - - - - - Not exceeding 1.5% 0 
0404.10.04.00 - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.06.00 - - - - - Exceeding 27% 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 71 
- - - - Exceeding 15%, and of a fat content, by weight: 
0404.10.12.00 - - - - - Not exceeding 1.5% 0 
0404.10.14.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.16.00 - - - - - Exceeding 27% 0 
- - - Other, of a protein content (nitrogen content x 6.38), by 
weight: 
- - - - Not exceeding 15%, and of a fat content, by weight: 
0404.10.26.00 - - - - - Not exceeding 1.5% 0 
0404.10.28.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.32.00 - - - - - Exceeding 27% 0 
- - - - Exceeding 15%, and of a fat content, by weight: 
0404.10.34.00 - - - - - Not exceeding 1.5% 0 
0404.10.36.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.38.00 - - - - - Exceeding 27% 0 
- - Other: 
- - - Not containing added sugar or other sweetening matter, of a 
protein content (nitrogen content x 6.38), by weight: 
- - - - Not exceeding 15%, and of a fat content, by weight: 
0404.10.48.00 - - - - - Not exceeding 1.5% 0 
0404.10.52.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.54.00 - - - - - Exceeding 27% 0 
- - - - Exceeding 15%, and of a fat content, by weight: 
0404.10.56.00 - - - - - Not exceeding 1.5% 0 
0404.10.58.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.62.00 - - - - - Exceeding 27% 0 
- - - Other, of a protein content (nitrogen content x 6.38), by 
weight: 
- - - - Not exceeding 15%, and of a fat content, by weight: 
0404.10.72.00 - - - - - Not exceeding 1.5% 0 
0404.10.74.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
0404.10.76.00 - - - - - Exceeding 27% 0 
- - - - Exceeding 15%, and of a fat content, by weight: 
0404.10.78.00 - - - - - Not exceeding 1.5% 0 
0404.10.82.00 - - - - - Exceeding 1.5% but not exceeding 27% 0 
H.S. Code 
Number Description Import Duty

72 CAP. 337.] IMPORT DUTIES 
0404.10.84.00 - - - - - Exceeding 27% 0 
0404.90 - Other: 
- - Not containing added sugar or other sweetening matter, of a 
fat content, by weight: 
0404.90.21.00 - - - Not exceeding 1.5% 0 
0404.90.23.00 - - - Exceeding 1.5% but not exceeding 27% 0 
0404.90.29.00 - - - Exceeding 27% 0 
- - Other, of a fat content, by weight: 
0404.90.81.00 - - - Not exceeding 1.5% 0 
0404.90.83.00 - - - Exceeding 1.5% but not exceeding 27% 0 
0404.90.89.00 - - - Exceeding 27% 0 
04.05 Butter and other fats and oils derived from milk; dairy 
spreads: 
0405.10 - Butter: 
- - Of a fat content, by weight, not exceeding 85%: 
- - - Natural butter: 
0405.10.11.00 - - - - In immediate packings of a net content not exceeding 1 kg 5 
0405.10.19.00 - - - - Other 0 
- - - Recombined butter: 
0405.10.30.10 - - - - In immediate packings of a net content not exceeding 1 kg 5 
0405.10.30.90 - - - - Other 0 
- - - Whey butter: 
0405.10.50.10 - - - - In immediate packings of a net content not exceeding 1 kg 5 
0405.10.50.90 - - - - Other 0 
- - Other: 
0405.10.90.10 - - - In immediate packings of a net content not exceeding 1 kg 5 
0405.10.90.90 - - - Other 0 
0405.20 - Dairy spreads: 
0405.20.10.00 - - Of a fat content, by weight, of 39% or more but less than 
60% 
13 
0405.20.30.00 - - Of a fat content, by weight, of 60% or more but not exceeding 
75% 
13 
0405.20.90.00 - - Of a fat content, by weight, of more than 75% but less than 
80% 
13 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 73 
0405.90 - Other: 
0405.90.10.00 - - Of a fat content, by weight, of 99.3% or more and of a water 
content, by weight, not exceeding 0.5% 0 
0405.90.90.00 - - Other 0 
04.06 Cheese and curd: 
0406.10 - Fresh (unripened or uncured) cheese, including whey cheese 
and curd: 
0406.10.20.00 - - Of a fat content, by weight, not exceeding 40% 0 
0406.10.80.00 - - Other 0 
0406.20 - Grated or powdered cheese, of all kinds: 
0406.20.10.00 - - Glarus herb cheese (known as Schabziger) made from 
skimmed milk and mixed with finely ground herbs 0 
0406.20.90.00 - - Other 0 
0406.30 - Processed cheese, not grated or powdered: 
0406.30.10.00 - - In the manufacture of which no cheese other than 
Emmentaler, Gruyère and Appenzell have been used and 
which may contain as an addition, Glarus herb cheese 
(known as Schabziger); put up for retail sale, of a fat content 
by weight in the dry matter, not exceeding 56% 0 
- - Other: 
- - - Of a fat content, by weight, not exceeding 36% and of a fat 
content, by weight, in the dry matter: 
0406.30.31.00 - - - - Not exceeding 48% 0 
0406.30.39.00 - - - - Exceeding 48% 0 
0406.30.90.00 - - - Of a fat content, by weight, exceeding 36% 0 
0406.40 - Blue-veined cheese: 
0406.40.10.00 - - Roquefort 0 
0406.40.50.00 - - Gorgonzola 0 
0406.40.90.00 - - Other 0 
0406.90 - Other cheese: 
0406.90.01.00 - - For processing 0 
- - Other: 
- - - Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell: 
- - - - Of a fat content of 45% or more by weight in the dry 
matter, matured for three months or more: 
H.S. Code 
Number Description Import Duty

74 CAP. 337.] IMPORT DUTIES 
0406.90.02.00 - - - - - Whole cheeses with a C.I.F. value, per 100 kg net 
weight exceeding Lm185.50 but not exceeding Lm199 0 
0406.90.03.00 - - - - - Whole cheeses with a C.I.F. value, per 100 kg net 
weight exceeding Lm199 0 
0406.90.04.00 - - - - - Pieces packed in vacuum or inert gas, with rind on at 
least one side, of a net weight of 1 kg or more but less 
than 5 kg and with a C.I.F. value exceeding Lm199 but 
not exceeding Lm212 per 100 kg net weight 0 
0406.90.05.00 - - - - - Pieces packed in vacuum or inert gas, with rind on at 
least one side, of a net weight of 1 kg or more and with a 
C.I.F. value exceeding Lm212 per 100 kg net weight 0 
0406.90.06.00 - - - - - Pieces without rind, of a net weight of less than 450 g 
and with a C.I.F. value exceeding Lm230.50 per 100 kg 
net weight, packed in vacuum or inert gas, in packings 
bearing the desription of the cheese, the fat content, the 
packer responsible and the country of manufacture 0 
- - - - - Other: 
040690.13.00 - - - - - - Emmentaler 
0406.90.15.00 - - - - - - Gruyère, Sbrinz 0 
0406.90.17.00 - - - - - - Bergkäse, Appenzell 0 
- - - - Other: 
0406.90.18.00 - - - Fromage fribourgeoise, Vacherin Mont d’Or and Tête de 
Moine 0 
0406.90.19.00 - - - Glarus herb cheese (known as Schabziger) made from 
skimmed milk and mixed with finely ground herbs 0 
0406.90.21.00 - - - Cheddar 0 
0406.90.23.00 - - - Edam 0 
0406.90.25.00 - - - Tilsit 0 
0406.90.27.00 - - - Butterkäse 0 
0406.90.29.00 - - - Kashkaval 0 
- - - Feta: 
0406.90.31.00 - - - - Of sheep’s milk or buffalo milk in containers containing 
brine, or in sheep or goatskin bottles 0 
0406.90.33.00 - - - - Other 0 
0406.90.35.00 - - - Kefalo-Tyri 0 
0406.90.37.00 - - - Finlandia 0 
0406.90.39.00 - - - Jarlsberg 0 
- - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 75 
0406.90.50.00 - - - - Cheese of sheep’s milk or buffalo milk in containers 
containing brine, or in sheep or goatskin bottles 0 
- - - - Other: 
- - - - - Of a fat content, by weight, not exceeding 40 % and a 
water content, by weight, in the non-fatty matter: 
- - - - - - Not exceeding 47%: 
0406.90.61.00 - - - - - - - Grana Padano, Parmigiano Reggiano 0 
0406.90.63.00 - - - - - - - Fiore sardo, Pecorino 0 
0406.90.69.00 - - - - - - - Other 0 
- - - - - - Exceeding 47% but not exceeding 72%: 
0406.90.73.00 - - - - - - - Provolone 0 
0406.90.75.00 - - - - - - - Asiago, Caciocavallo, Montasio, Ragusano 0 
0406.90.76.00 - - - - - - - Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, 
Samsoe 0 
0406.90.78.00 - - - - - - - Gouda 0 
0406.90.79.00 - - - - - - - Esrom, Italico, Kernhem, Saint-Nectaire, Saint 
Paulin, Taleggio 0 
0406.90.81.00 - - - - - - - Cantal, Cheshire, Wensleydale, Lancaster, Double 
Gloucester, Blarney, Colby, Monterey 0 
0406.90.82.00 - - - - - - - Camembert 0 
0406.90.84.00 - - - - - - - Brie 0 
0406.90.85.00 - - - - - - - Kefalograviera, Kasseri 0 
- - - - - - - Other cheese, of a water content calculated, by 
weight of the non-fatty matter: 
0406.90.86.00 - - - - - - - - Exceeding 47% but not exceeding 52% 0 
0406.90.87.00 - - - - - - - - Exceeding 52% but not exceeding 62% 0 
0406.90.88.00 - - - - - - - - Exceeding 62% but not exceeding 72% 0 
0406.90.93.00 - - - - - - Exceeding 72% 0 
0406.90.99.00 - - - - - Other 0 
04.07 Birds’ eggs, in shell, fresh, preserved or cooked: 
- Of poultry: 
- - For hatching: 
0407.00.11.00 - - - Of turkeys or geese 0 
H.S. Code 
Number Description Import Duty

76 CAP. 337.] IMPORT DUTIES 
0407.00.19.00 - - - Other 0 
0407.00.30.00 - - Other 0 
0407.00.90.00 - Other 0 
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: 
0408.11 - - Dried: 
0408.11.20.00 - - - Unfit for human consumption 0 
0408.11.80.00 - - - Other 0 
0408.19 - - Other: 
0408.19.20.00 - - - Unfit for human consumption: 0 
- - - Other: 
0408.19.81.00 - - - - Liquid 0 
0408.19.89.00 - - - - Other, including frozen 0 
- Other: 
0408.91 - - Dried: 
0408.91.20.00 - - - Unfit for human consumption 0 
0408.91.80.00 - - - Other 0 
0408.99 - - Other: 
0408.99.20.00 - - - Unfit for human consumption 0 
0408.99.80.00 - - - Other 0 
04.09 00.00.00 Natural honey 0 
04.10 00.00.00 Edible products of animal origin, not elsewhere specified or 
included 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 77 
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 No. 05.05 and parings and 
similar waste of raw hides or skins of heading No. 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 (i.e. heading No. 96.03). 
2. For the purposes of heading No. 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 this Schedule, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and 
the teeth of all animals are regarded as "ivory". 
4. Throughout this Schedule, the expression "horsehair" means hair of the manes or tails of equine 
or bovine animals. 
H.S. Code 
Number Description Import Duty 
05.01 00.00.00 Human hair, unworked whether or not washed or scoured; 
waste of human hair 0 
05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other 
brush making hair; waste of such bristles and hair: 
0502.10.00.00 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof 0 
0502.90.00.00 - Other 0 
05.03 00.00.00 Horsehair and horsehair waste, whether or not put up as a 
layer with or without supporting material 0 
05.04 00.00.00 Guts , bladders and stomachs of animals (other than fish), 
whole and pieces thereof, fresh, chilled, frozen, salted, in brine, 
dried or smoked. 0 
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: 
0505.10 - Feathers of a kind used for stuffing; down: 
0505.10.10.00 - - Raw 0 
0505.10.90.00 - - Other 3.5 
0505.90 - Other:

78 CAP. 337.] IMPORT DUTIES 
0505.90.00.10 - - Feather meal as ingredient for animal feed 0 
0505.90.00.90 - - Other 0 
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: 
0506.10.00.00 - Ossein and bones treated with acid 0 
0506.90 - Other: 
0506.90.00.10 - - Bone meal as ingredient for animal feed 0 
0506.90.00.90 - - Other 0 
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: 
0507.10.00.00 - Ivory; ivory powder and waste 0 
0507.90.00.00 - Other 0 
05.08 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: 
0508.00.00.10 - Crushed oyster shell for animal feed 0 
0508.00.00.90 - Other 0 
05.09 Natural sponges of animal origin: 
0509.00.10.00 - Raw 0 
0509.00.90.00 - Other 0 
05.10 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: 
0510.00.00.10 - Glands and other organs for organo-therapeutic uses 0 
0510.00.00.90 - Other 0 
05.11 Animal products not elsewhere specified or included; dead 
animals of Chapter 1 or 3, unfit for human consumption: 
0511.10.00.00 - Bovine semen 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 79 
- Other: 
0511.91 
- - Products of fish or crustaceans, molluscs or other aquatic 
invertebrates; dead animals of Chapter 3: 
0511.91.10.00 - - - Fish waste 0 
- - - Other: 
0511.91.90.10 - - - - Fertile fish eggs for hatching 0 
0511.91.90.90 - - - - Other 0 
0511.99 - - Other: 
0511.99.10.00 - - - Sinews or tendons; parings and similar waste of raw hides or 
skins 0 
0511.99.90.00 - - - Other 0 
H.S. Code 
Number Description Import Duty

80 CAP. 337.] IMPORT DUTIES 
SECTION II 
VEGETABLE PRODUCTS 
NOTE 
l. 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.

IMPORT DUTIES [CAP. 337. 81 
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 No.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 No. 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 No 97.01. 
H.S. Code 
Number Description Import Duty 
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 No. 12.12: 
0601.10 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant: 
0601.10.10.00 - - Hyacinths 8 
0601.10.20.00 - - Narcissi 8 
0601.10.30.00 - - Tulips 8 
0601.10.40.00 - - Gladioli 8 
0601.10.90.00 - - Other 8 
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in 
growth or in flower; chicory plants and roots: 
0601.20.10.00 - - Chicory plants and roots 2 
0601.20.30.00 - - Orchids, hyacinths, narcissi and tulips 15 
0601.20.90.00 - - Other 10 
06.02 Other live plants (including their roots), cuttings and slips; 
mushroom spawn: 
0602.10 - Unrooted cuttings and slips: 
0602.10.10.00 - - Of vines 0 
0602.10.90.00 - - Other 8 
0602.20 - Trees, shrubs and bushes, grafted or not, of kinds which bear 
edible fruit and nuts: 
0602.20.10.00 - - Vine slips, grafted or rooted 0 
0602.20.90.00 - - Other 0 
0602.30.00.00 - Rhododendrons and azaleas, grafted or not 13

82 CAP. 337.] IMPORT DUTIES 
0602.40 - Roses, grafted or not: 
0602.40.10.00 - - Neither budded nor grafted 13 
0602.40.90.00 - - Budded or grafted 13 
0602.90 - Other: 
0602.90.10.00 - - Mushroom spawn 0 
0602.90.20.00 - - Pineapple plants 0 
0602.90.30.00 - - - Vegetable and strawberry plants 0 
- - Other: 
- - - Outdoor plants: 
- - - - Trees, shrubs and bushes: 
0602.90.41.00 - - - - - Forest trees 13 
- - - - - Other: 
0602.90.45.00 - - - - - - Rooted cuttings and young plants 13 
0602.90.49.00 - - - - - - Other 13 
- - - - Other outdoor plants: 
0602.90.51.00 - - - - - Perennial plants 13 
0602.90.59.00 - - - - - Other 13 
- - - Indoor plants: 
0602.90.70.00 - - - - Rooted cuttings and young plants, excluding cacti 13 
- - - - Other: 
0602.90.91.00 - - - - - Flowering plants with buds or flowers, excluding cacti 13 
0602.90.99.00 - - - - - Other 13 
06.03 Cut flowers and flower buds of a kind suitable for bouquets for 
ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared: 
0603.10 - Fresh: 
- - - Roses: 
0603.10.10.10 - - - - From 1 June to 31 October 20 
0603.10.10.90 - - - From 1 November to 31 May 15 
- - - Carnations: 
0603.10.20.10 - - - - From 1 June to 31 October 20 
0603.10.20.90 - - - - From 1 November to 31 May 15 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 83 
- - - Orchids: 
0603.10.30.10 - - - - From 1 June to 31 October 20 
0603.10.30.90 - - - - From 1 November to 31 May 15 
- - - Gladioli: 20 
0603.10.40.10 - - - - From 1 June to 31 October 20 
0603.10.40.90 - - - - From 1 November to 31 May 15 
- - - Chrysanthemums: 
0603.10.50.10 - - - - From 1 June to 31 October 20 
0603.10.50.90 - - - - From 1 November to 31 May 15 
- - - Other: 
0603.10.80.10 - - - - From 1 June to 31 October 20 
0603.10.80.90 - - - - From 1 November to 31 May 15 
0603.90.00.00 - Other 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: 
0604.10 - Mosses and lichens: 
0604.10.10.00 - - Reindeer moss 0 
0604.10.90.00 - - Other 10 
- Other: 
0604.91 - - Fresh: 
- - - Christmas trees: 
0604.91.21.00 - - - - Nordmann’s firs (Abies nordmanniana (Stev.) Spach) and 
noble firs (Abies procera Rehd.) 10 
0604.91.29.00 - - - - Other 10 
- - - Conifer branches: 
0604.91.41.00 - - - - Of Nordmann’s firs (Abies nordmanniana (Stev.) Spach) 
and of noble firs (Abies procera Rehd.) 10 
0604.91.49.00 - - - - Other 10 
0604.91.90.00 - - - Other 10 
0604.99 - - Other: 
0604.99.10.00 - - - Not further prepared than dried 4 
0604.99.90.00 - - - Other 17 
H.S. Code 
Number Description Import Duty

84 CAP. 337.] IMPORT DUTIES 
CHAPTER 7 
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 
NOTES 
1. This Chapter does not cover forage products of heading No.12.14. 
2. In headings Nos. 07.09, 07.10, 07.11 and 07.12, the word "vegetables" includes edible 
mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. 
saccharata), fruits of the genus "Capsicum" or of the genus "Pimenta", fennel, parsley, chervil, 
tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana). 
3. Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to 
07.11, other than: 
(a) dried leguminous vegetables, shelled (heading No. 07.13) ; 
(b) sweet corn in the forms specified in headings Nos. 11.02 to 11.04; 
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05); 
(d) flour, meal and powder of the dried leguminous vegetables of heading No.07.13 (heading No. 
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 No. 09.04). 
ADDITIONAL NOTE 
1. For the purposes of subheading 0714.10.10.00, the expression "pellets of flour and meal" means 
pellets of which, when dispersed in water, at least 95% by weight passes through a woven cloth 
sieve with an aperture of 2 mm, calculated on the dry matter. 
H.S. Code 
Number Description Import Duty 
07.01 Potatoes, fresh or chilled: 
0701.10.00.00 - Seed 0 
0701.90 - Other: 
0701.90.10.00 - - For the manufacture of starch 0 
- - Other: 
- - - New, from 1 January to 30 June: 
0701.90.50.10 - - - - From 1 January to 15 May 0 
0701.90.50.90 - - - - From 16 May to 30 June 0 
0701.90.90.00 - - - Other 0 
07.02 Tomatoes, fresh or chilled: 
0702.00.00.10 - From 15 May to 31 October 0 
0702.00.00.90 - Other 0

IMPORT DUTIES [CAP. 337. 85 
07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, 
fresh or chilled: 
0703.10 - Onions and shallots: 
- - Onions: 
0703.10.11.00 - - - Sets 0 
0703.10.19.00 - - - Other 0 
0703.10.90.00 - - Shallots 0 
0703.20.00.00 - Garlic 0 
0703.90.00.00 - Leeks and other alliaceous vegetables 0 
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible 
brassicas, fresh or chilled: 
0704.10.00.00 - Cauliflowers and headed broccoli 0 
0704.20.00.00 - Brussels sprouts 0 
0704.90 - Other: 
0704.90.10.00 - - White cabbages and red cabbages 0 
0704.90.90.00 - - Other 0 
07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh 
or chilled: 
- Lettuce: 
0705.11.00.00 - - Cabbage lettuce (head lettuce) 0 
0705.19.00.00 - - Other 0 
- Chicory: 
0705.21.00.00 - - Witloof chicory (Cichorium intybus var. foliosum) 0 
0705.29.00.00 - - Other 0 
07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled: 
0706.10 - Carrots and turnips: 
0706.10.00.10 - - Carrots 0 
0706.10.00.20 - - Turnips 0 
0706.90 - Other: 
0706.90.10.00 - - Celeriac (rooted celery or German celery) 0 
0706.90.30.00 - - Horse-radish (Cochlearia armoracia) 0 
H.S. Code 
Number Description Import Duty

86 CAP. 337.] IMPORT DUTIES 
0706.90.90.00 - - Other 0 
07.07 Cucumbers and gherkins, fresh or chilled: 
- Cucumbers: 
0707.00.05.10 - - From 16 May to 31 October 0 
0707.00.05.90 - - Other 0 
0707.00.90.00 - Gherkins 0 
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled: 
0708.10 - Peas (Pisum sativum): 
0708.10.00.10 - - From 1 September to 31 May 0 
0708.10.00.90 - - Other 0 
0708.20 - Beans (Vigna spp., Phaseolus spp.): 
0708.20.00.10 - - From 1 October to 30 June 0 
0708.20.00.90 - - Other 0 
0708.90.00.00 - Other leguminous vegetables 0 
07.09 Other vegetables, fresh or chilled: 
0709.10.00.00 - Globe artichokes 0 
0709.20.00.00 - Asparagus 0 
0709.30.00.00 - Aubergines (egg-plants) 0 
0709.40.00.00 - Celery other than celeriac 0 
- Mushrooms and truffles: 
0709.51 - - Mushrooms: 
0709.51.10.00 - - - Of the genus Agaricus 0 
0709.51.30.00 - - - Chantarelles 0 
0709.51.50.00 - - - Flap mushrooms 0 
0709.51.90.00 - - - Other 0 
0709.52.00.00 - - Truffles 0 
0709.60 - Fruits of the genus Capsicum or of the genus Pimenta: 
0709.60.10.00 - - Sweet peppers 0 
- - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 87 
0709.60.91.00 - - - Of the genus Capsicum, for the manufacture of capsicin or 
Capsicum oleoresin dyes 0 
0709.60.95.00 - - - For the industrial manufacture of essential oils or resinoids 0 
0709.60.99.00 - - - Other 0 
0709.70.00.00 - Spinach, New Zealand spinach and orache spinach (garden 
spinach) 0 
0709.90 - Other: 
0709.90.10.00 - - Salad vegetables, other than lettuce (Lactuca sativa) and 
chicory (Cichorium spp.) 
0 
0709.90.20.00 - - Chard (or white beet) and cardoons 0 
- - Olives: 
0709.90.31.00 - - - For uses other than the production of oil 0 
0709.90.39.00 - - - Other 0 
0709.90.40.00 - - Capers 0 
0709.90.50.00 - - Fennel 0 
0709.90.60.00 - - Sweet corn 0 
0709.90.70.00 - - Courgettes 0 
0709.90.90.00 - - Other 0 
07.10 Vegetables (uncooked or cooked by steaming or boiling in 
water), frozen: 
0710.10 - Potatoes: 
0710.10.00.10 - - In immediate packings of a net content exceeding 2.5 kg 0 
0710.10.00.90 - - Other 18 
- Leguminous vegetables, shelled or unshelled: 
0710.21.00.00 - - Peas (Pisum sativum) 18 
0710.22.00.00 - - Beans (Vigna spp., Phaseolus spp.) 18 
0710.29.00.00 - - Other 18 
0710.30.00.00 - Spinach, New Zealand spinach and orache spinach (garden 
spinach) 
18 
0710.40.00.00 - Sweet corn 8 
0710.80 - Other vegetables: 
0710.80.10.00 - - Olives 19 
- - Fruits of the genus Capsicum or of the genus Pimenta: 
0710.80.51.00 - - - Sweet peppers 0 
H.S. Code 
Number Description Import Duty

88 CAP. 337.] IMPORT DUTIES 
0710.80.59.00 - - - Other 10 
- - Mushrooms: 
0710.80.61.00 - - - Of the genus Agaricus 0 
0710.80.69.00 - - - Other 0 
0710.80.70.00 - - Tomatoes 0 
0710.80.80.00 - - Globe Artichokes 0 
0710.80.85.00 - - Asparagus 18 
0710.80.95.00 - - Other 0 
0710.90.00.00 - Mixtures of vegetables 18 
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: 
0711.10.00.00 - Onions 0 
0711.20 - Olives: 
0711.20.10.00 - - For uses other than the production of oil 0 
0711.20.90.00 - - Other 0 
0711.30.00.00 - Capers 0 
0711.40.00.00 - Cucumbers and gherkins 0 
0711.90 - Other vegetables; mixtures of vegetables: 
- - Other Vegetables: 
0711.90.10.00 - - - Fruits of the genus Capsicum or of the genus Pimenta, 
excluding sweet peppers 0 
0711.90.30.00 - - - Sweet corn 0 
- - - Mushrooms: 
0711.90.40.00 - - - - Of the genus Agaricus 0 
0711.90.60.00 - - - - Other 0 
- - - Other: 
0711.90.70.10 - - - - Tomatoes 0 
0711.90.70.90 - - - - Other 0 
0711.90.90.00 - - Mixtures of vegetables 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 89 
07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but 
not further prepared: 
0712.20.00.00 - Onions 16 
0712.30.00.00 - Mushrooms and truffles 16 
0712.90 - Other vegetables; mixtures of vegetables: 
0712.90.05.00 - - Potatoes whether or not cut or sliced but not further prepared 16 
- - Sweet corn (Zea Mays var. saccharata): 
0712.90.11.00 - - - Hybrids for sowing 0 
0712.90.19.00 - - - Other 9 
0712.90.30.00 - - Tomatoes 16 
0712.90.50.00 - - Carrots 16 
0712.90.90.00 - - Other 16 
07.13 Dried leguminous vegetables, shelled, whether or not skinned 
or split: 
0713.10 - Peas (Pisum sativum): 
0713.10.10.00 - - For sowing 0 
0713.10.90.00 - - Other 0 
0713.20.00.00 - Chickpeas (garbanzos) 0 
- Beans (Vigna spp., Phaseolus spp.): 
0713.31.00.00 - - Beans of the species Vigna mungo (L.) Hepper or Vigna 
radiata (L.) Wilczek: 0 
0713.32.00.00 - - Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0 
0713.33 - - Kidney beans, including white pea beans (Phaseolus 
vulgaris): 
0713.33.10.00 - - - For sowing 0 
0713.33.90.00 - - - Other 0 
0713.39.00.00 - - Other 0 
0713.40.00.00 - Lentils 0 
0713.50.00.00 - Broad beans (Vicia faba var. major) and horse beans (Vicia 
faba var. equina, Vicia faba var. minor) 0 
0713.90 - Other: 
0713.90.10.00 - - For sowing 0 
0713.90.90.00 - - Other 0 
H.S. Code 
Number Description Import Duty

90 CAP. 337.] IMPORT DUTIES 
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: 
0714.10 - Manioc (cassava): 
0714.10.10.00 - - Pellets of flour and meal 0 
- - Other: 
0714.10.91.00 - - - Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28kg., either fresh 
and whole or without skin and frozen, whether or not sliced 0 
0714.10.99.00 - - - Other 0 
0714.20 - Sweet potatoes: 
0714.20.10.00 - - Fresh, whole, intended for human consumption 0 
0714.20.90.00 - - Other 0 
0714.90 - Other: 
- - Arrowroot, salep and similar roots and tubers with high 
starch content: 
0714.90.11.00 - - - Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced 0 
0714.90.19.00 - - - Other 0 
0714.90.90.00 - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 91 
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. 
ADDITIONAL NOTES 
1. For the purposes of subheadings 0811.90.11.00, 0811.90.31.00 and 0811.90.85.00 "tropical fruit" 
means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, 
jackfruit, sapodillo plums, passion fruit, carambola and pitahaya. 
2. For the purposes of subheadings 0811.90.11.00, 0811.90.31.00, 0811.90.85.00, 0812.90.70.00 
and 0813.50.31.00 ''tropical nuts'' means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola 
and macadamia nuts. 
H.S. Code 
Number Description Import Duty 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled: 
- Coconuts: 
0801.11.00.00 - - Desiccated 0 
0801.19.00.00 - - Other 0 
- Brazil nuts: 
0801.21.00.00 - - In shell 0 
0801.22.00.00 - - Shelled 0 
- Cashew nuts: 
0801.31.00.00 - - In shell 0 
0801.32.00.00 - - Shelled 0 
08.02 Other nuts, fresh or dried, whether or not shelled or peeled: 
- Almonds: 
0802.11 - - In shell: 
0802.11.10.00 - - - Bitter 0

92 CAP. 337.] IMPORT DUTIES 
0802.11.90.00 - - - Other 5 
0802.12 - - Shelled: 
0802.12.10.00 - - - Bitter 0 
0802.12.90.00 - - - Other 5 
- Hazelnuts or filberts (Corylus spp.): 
0802.21.00.00 - - In shell 4 
0802.22.00.00 - - Shelled 4 
- Walnuts: 
0802.31.00.00 - - In shell 5 
0802.32.00.00 - - Shelled 5 
0802.40.00.00 - Chestnuts (Castanea spp.) 5 
0802.50.00.00 - Pistachios 2 
0802.90 - Other: 
0802.90.20.00 - - Areca (or betel) and cola 0 
0802.90.50.00 - - Pine nuts 2 
0802.90.60.00 - - Macadamia nuts 2 
0802.90.85.00 - - Other 2 
08.03 Bananas, including plantains, fresh or dried: 
- Fresh: 
0803.00.11.00 - - Plantains 5 
0803.00.19.00 - - Other 5 
0803.00.90.00 - Dried 5 
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and 
mangosteens, fresh or dried: 
0804.10.00.00 - Dates 5 
0804.20 - Figs: 
- - Fresh: 
0804.20.10.10 - - - From 1 June to 30 September 0 
0804.20.10.20 - - - From 1 October to 31 May 5 
0804.20.90.00 - - Dried 5 
0804.30.00.00 - Pineapples 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 93 
0804.40.00.00 - Avocados 5 
0804.50.00.00 - Guavas, mangoes and mangosteens 4 
08.05 Citrus fruit, fresh or dried: 
0805.10 - Oranges: 
- - Sweet oranges, fresh: 
- - - Sanguines and semi-sanguines: 
0805.10.10.10 - - - - From 1 January to 15 November 0 
0805.10.10.70 - - - - From 16 November to 31 December 0 
- - - - Other: 
- - - - - Navels, Navelines, Navelates, Salustianas, Vernas, 
Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and 
Hamlins: 
0805.10.30.10 - - - - From 1 January to 15 November 0 
0805.10.30.70 - - - - From 16 November to 31 December 0 
- - - - Other: 
0805.10.50.10 - - - - From 1 January to 15 November 0 
0805.10.50.70 - - - - From 16 November to 31 December 0 
- - Other: 
0805.10.80.10 - - - From 1 January to 15 November 0 
0805.10.80.70 - - - From 16 November to 31 December 0 
0805.20 - Mandarines (including tangerines and satsumas); 
clementines, wilkings and similar citrus hybrids: 
- - Clementines: 
0805.20.10.10 - - - From 1 January to 15 November 0 
0805.20.10.70 - - - From 16 November to 31 December 0 
- - Monreales and satsumas: 
0805.20.30.10 - - - From 1 January to 15 November 0 
0805.20.30.70 - - -- From 16 November to 31 December 0 
- - Mandarins and wilkings: 
0805.20.50.10 - - - From 1 January to 15 November 0 
0805.20.50.70 - - - From 16 November to 31 December 0 
0805.10.50.10 - - Tangerines: 
0805.20.70.10 - - - From 1 January to 15 November 0 
H.S. Code 
Number Description Import Duty

94 CAP. 337.] IMPORT DUTIES 
0805.20.70.70 - - - From 16 November to 31 December 0 
- - Other: 
0805.20.90.10 - - - From 1 January to 15 November 0 
0805.20.90.70 - - - From 16 November to 31 December 0 
0805.30 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus 
aurantifolia): 
0805.30.10.00 - - Lemons (Citrus limon, Citrus limonum): 0 
0805.30.90.00 - - Limes (Citrus aurantifolia) 0 
0805.40.00.00 - Grapefruit 2 
0805.90.00.00 - Other 1 
08.06 Grapes, fresh or dried: 
0806.10 - Fresh: 
- - Table grapes: 
0806.10.10.10 - - - From 1 January to 14 July 5 
0806.10.10.90 - - - From 15 July to 31 December 0 
0806.10.90.00 - - Other 5 
0806.20 - Dried: 
- - In immediate containers of a net capacity not exceeding 2kg: 
0806.20.11.00 - - - Currants 3 
0806.20.12.00 - - - Sultanas 3 
0806.20.18.00 - - - Other 3 
- - Other: 
0806.20.91.00 - - - Currants 3 
0806.20.92.00 - - - Sultanas 3 
0806.20.98.00 - - - Other 3 
08.07 Melons (including watermelons) and papaws (papayas), 
fresh: 
- Melons (including watermelons): 
0807.11 - - Watermelons: 
0807.11.00.10 - - - From 1 May to 31 October 0 
0807.11.00.90 - - - From 1 November to 30 April 1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 95 
0807.19 - - Other: 
0807.19.00.10 - - - From 1 May to 15 November 0 
0807.19.00.90 - - - From 16 November to 30 April 1 
0807.20.00.00 - Papaws (papayas) 1 
08.08 Apples, pears and quinces, fresh: 
0808.10 - Apples: 
0808.10.10.00 - - Cider apples, in bulk, from 16 September to 15 December 0 
- - Other: 
- - - Of the variety Golden Delicious: 
0808.10.20.10 - - - - From 16 May to 30 September 0 
0808.10.20.90 - - - - Other 0 
- - - Of the variety Granny Smith: 
0808.10.50.10 - - - - From 16 May to 30 September 0 
0808.10.50.90 - - - - Other 0 
- - - Other: 
0808.10.90.10 - - - - From 16 May to 30 September 0 
0808.10.90.90 - - - - From 1 October to 15 May 0 
0808.20 - Pears and quinces: 
- - Pears: 
0808.20.10.00 - - - Perry pears, in bulk, from 1 August to 31 December 0 
- - - Other: 
0808.20.50.10 - - - - From 1 June to 30 September 0 
0808.20.50.90 - - - - Other 0 
0808.20.90.00 - - Quinces 0 
08.09 Apricots, cherries, peaches (including nectarines), plums and 
sloes, fresh: 
0809.10 - Apricots: 
0809.10.00.10 - - From 16 May to 30 September 0 
0809.10.00.90 - - Other 0 
0809.20 - Cherries: 
0809.20.05.00 - - Sour cherries (Prunus cerasus) 0 
H.S. Code 
Number Description Import Duty

96 CAP. 337.] IMPORT DUTIES 
0809.20.95.00 - - Other 0 
0809.30 - Peaches, including nectarines: 
- - Nectarines: 
0809.30.10.10 - - - From 16 May to 30 September 0 
0809.30.10.90 - - - Other 1 
- - Other: 
0809.30.90.10 - - - From 16 May to 30 September 0 
0809.30.90.90 - - - Other 1 
0809.40 - Plums and sloes: 
- - Plums: 
0809.40.05.10 - - From 16 May to 30 September 0 
0809.40.05.90 - - - Other 1 
- - Sloes: 
0809.40.90.10 - - - From 16 May to 30 September 0 
0809.40.90.90 - - - Other 1 
08.10 Other fruit, fresh: 
0810.10.00.00 - Strawberries 0 
0810.20 - Raspberries, blackberries, mulberries and loganberries: 
0810.20.10.00 - - Raspberries 5 
0810.20.90.00 - - Other 5 
0810.30 - Black, white or red currants and gooseberries: 
0810.30.10.00 - - Black currants 5 
0810.30.30.00 - - Red currants 5 
0810.30.90.00 - - Other 5 
0810.40 - Cranberries, bilberries and other fruits of the genus 
Vaccinium: 
0810.40.10.00 - - Cowberries, foxberries or mountain cranberries (fruit of the 
species Vaccinium vitis-idaea) 0 
0810.40.30.00 - - Fruit of the species Vaccinium myrtillus 4 
0810.40.50.00 - - Fruit of the species Vaccinium macrocarpon and Vaccinium 
corymbosum 4 
0810.40.90.00 - - Other 5 
0810.50.00.00 - Kiwifruit 1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 97 
0810.90 - Other: 
0810.90.30.00 - - Tamarinds, cashew apples, lychees, jackfruit, sapodillo 
plums 
1 
0810.90.40.00 - - Passion fruit, carambola and pitahaya 0 
- - Other: 
0810.90.85.10 - - - Medlars, prickly pears, pomegranates 0 
0810.90.85.90 - - - Other 5 
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: 
0811.10 - Strawberries: 
- - Containing added sugar or other sweetening matter: 
0811.10.11.00 - - - With a sugar content exceeding 13% by weight 25 
0811.10.19.00 - - - Other 25 
0811.10.90.00 - - Other 18 
0811.20 - Raspberries, blackberries, mulberries, loganberries, black, 
white or red currants and gooseberries: 
- - Containing added sugar or other sweetening matter: 
0811.20.11.00 - - - With a sugar content exceeding 13% by weight 25 
0811.20.19.00 - - - Other 25 
- - Other: 
0811.20.31.00 - - - Raspberries 18 
0811.20.39.00 - - - Black currants 18 
0811.20.51.00 - - - Red currants 15 
0811.20.59.00 - - - Blackberries and mulberries 15 
0811.20.90.00 - - - Other 18 
0811.90 - Other: 
- - Containing added sugar or other sweetening matter: 
- - - With a sugar content exceeding 13% by weight: 
0811.90.11.00 - - - - Tropical fruit and tropical nuts 25 
0811.90.19.00 - - - - Other 25 
- - - Other: 
0811.90.31.00 - - - - Tropical fruit and tropical nuts 25 
H.S. Code 
Number Description Import Duty

98 CAP. 337.] IMPORT DUTIES 
0811.90.39.00 - - - - Other 25 
- - Other: 
0811.90.50.00 - - - Fruit of the species Vaccinum myrtillus 15 
0811.90.70.00 - - - Fruit of the species Vaccinium myrtilloides and Vaccinium 
angustifolium 4 
- - - Cherries: 
0811.90.75.00 - - - - Sour cherries (Prunus cerasus) 18 
0811.90.80.00 - - - - Other 18 
0811.90.85.00 - - - Tropical fruit and tropical nuts 18 
0811.90.95.00 - - - Other 18 
08.12 Fruit and nuts, provisionally preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption: 
0812.10.00.00 - Cherries 0 
0812.20.00.00 - Strawberries 0 
0812.90 - Other: 
0812.90.10.00 - - Apricots 0 
0812.90.20.00 - - Oranges 0 
0812.90.30.00 - - Papaws (papayas) 0 
0812.90.40.00 - - Fruit of the species Vaccinium myrtillus 0 
0812.90.50.00 - - Black currants 0 
0812.90.60.00 - - Raspberries 0 
0812.90.70.00 - - Guavas, mangoes, mangosteens, tamarinds, cashew apples, 
lychees, jackfruit, sapodillo plums, passion fruit, carambola, 
pitahaya and tropical nuts 0 
0812.90.95.00 - - Other 0 
08.13 Fruit, dried, other than that of heading Nos. 08.01 to 08.06; 
mixtures of nuts or dried fruits of this Chapter: 
0813.10.00.00 - Apricots 5 
0813.20.00.00 - Prunes 5 
0813.30.00.00 - Apples 5 
0813.40 - Other fruit: 
0813.40.10.00 - - Peaches; including nectarines 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 99 
0813.40.30.00 - - Pears 5 
0813.40.50.00 - - Papaws (papayas) 2 
0813.40.60.00 - - Tamarinds 0 
0813.40.70.00 - - Cashew apples, lychees, jackfruit, sapodillo plums, passion 
fruit, carambola and pitahaya 5 
0813.40.95.00 - - Other 5 
0813.50 - Mixtures of nuts or dried fruits of this Chapter: 
- - Fruit salads of dried fruit, other than that of heading Nos. 
08.01 to 08.06: 
- - - Not containing prunes: 
0813.50.12.00 - - - - Of papaws (papayas), tamarinds, cashew apples, lychees, 
jackfruit, sapodillo plums, passion fruit , carambola and 
pitahaya 5 
0813.50.15.00 - - - - Other 5 
0813.50.19.00 - - - Containing prunes 5 
- - Mixtures exclusively of dried nuts of heading Nos 08.01 and 
08.02: 
0813.50.31.00 - - - Of tropical nuts 5 
0813.50.39.00 - - - Other 5 
- - Other mixtures: 
0813.50.91.00 - - - Not containing prunes or figs 5 
0813.50.99.00 - - - Other 5 
08.14 00.00.00 Peel of citrus fruit or melons (including watermelons), fresh, 
frozen, dried or provisionally preserved in brine, in sulphur 
water or in other preservative solutions 0 
H.S. Code 
Number Description Import Duty

100 CAP. 337.] IMPORT DUTIES 
CHAPTER 9 
COFFEE, TEA, MATE AND SPICES 
NOTES 
l. Mixtures of the products of headings Nos. 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 
No. 09.10. 
The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the 
mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided 
that the resulting mixtures retain the essential character of the goods falling in those headings. 
Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments 
or mixed seasonings are classified in heading No. 21.03. 
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11. 
H.S. Code 
Number Description Import Duty 
09.01 Coffee, whether or not roasted or decaffeinated; coffee husks 
and skins; coffee substitutes containing coffee in any 
proportion: 
- Coffee, not roasted: 
0901.11.00.00 - - Not decaffeinated 0 
0901.12.00.00 - - Decaffeinated 0 
- Coffee, roasted: 
0901.21.00.00 - - Not decaffeinated 0 
0901.22.00.00 - - Decaffeinated 0 
0901.90 - Other: 
0901.90.10.00 - - Coffee husks and skins 0 
0901.90.90.00 - - Coffee substitutes containing coffee 0 
09.02 Tea, whether or not flavoured: 
0902.10.00.00 - Green tea (not fermented) in immediate packings of a content 
not exceeding 3 kg 0 
0902.20.00.00 - Other green tea (not fermented) 0 
0902.30.00.00 - Black tea (fermented) and partly fermented tea, in immediate 
packings of a content not exceeding 3 kg 0 
0902.40.00.00 - Other black tea (fermented) and other partly fermented tea 0 
09.03 00.00.00 Mate' 0

IMPORT DUTIES [CAP. 337. 101 
09.04 Pepper of the genus "Piper"; dried or crushed or ground 
fruits of the genus "Capsicum" or the genus "Pimenta": 
- Pepper: 
0904.11.00.00 - - Neither crushed nor ground 0 
0904.12.00.00 - - Crushed or ground 4 
0904.20 - Fruits of the genus Capsicum or of the genus Pimenta, dried 
or crushed or ground: 
- - Neither crushed nor ground: 
0904.20.10.00 - - - Sweet peppers 12 
- - - Other: 
0904.20.30.10 - - - - Of the genus Capsicum for the manufacture of capsicin or 
Capsicum oleoresin dyes for the industrial manufacture 
of essential oils or resinoids 0 
0904.20.39.00 - - - - Other 5 
0904.20.90.00 - - Crushed or ground 5 
09.05 00.00.00 Vanilla 11.5 
09.06 Cinnamon and cinnamon-tree flowers: 
0906.10.00.00 - Neither crushed nor ground 0 
0906.20.00.00 - Crushed or ground 0 
09.07 00.00.00 Cloves (whole fruit, cloves and stems) 10 
09.08 Nutmeg, mace and cardamoms: 
0908.10 - Nutmeg: 
0908.10.00.10 - - Neither crushed nor ground for the industrial manufacture of 
essential oils or resinoids 0 
0908.10.00.90 - - Other 5 
0908.20 - Mace: 
0908.20.00.10 - - Neither crushed nor ground 0 
0908.20.00.90 - - Crushed or ground 4 
0908.30.00.00 - Cardamoms 0 
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries: 
H.S. Code 
Number Description Import Duty

102 CAP. 337.] IMPORT DUTIES 
0909.10 - Seeds of anise or badian: 
0909.10.00.10 - - Seeds of anise 0 
0909.10.00.90 - - Seeds of badian 10 
0909.20.00.00 - Seeds of coriander 0 
0909.30.00.00 - Seeds of cumin 0 
0909.40.00.00 - Seeds of caraway 0 
0909.50.00.00 - Seeds of fennel; juniper berries 0 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices: 
0910.10.00.00 - Ginger 0 
0910.20 - Saffron: 
0910.20.10.00 - - Neither crushed nor ground 10 
0910.20.90.00 - - Crushed or ground 10 
0910.30.00.00 - Turmeric (curcuma) 0 
0910.40 - Thyme; bay leaves: 
- - Thyme: 
- - - Neither crushed nor ground: 
0910.40.11.00 - - - - Wild thyme (Thymus serpyllum) 0 
0910.40.13.00 - - - - Other 7 
0910.40.19.00 - - - Crushed or ground 8.5 
0910.40.90.00 - - Bay leaves 7 
0910.50.00.00 - Curry 0 
- Other spices: 
0910.91 - - Mixtures referred to in Note 1 b) to this Chapter: 
0910.91.10.00 - - - Neither crushed or ground 12.5 
0910.91.90.00 - - - Crushed or ground 12.5 
0910.99 - - Other: 
0910.99.10.00 - - - Fenugreek seed 0 
- - - Other: 
0910.99.91.00 - - - - Neither crushed nor ground 12.5 
0910.99.99.00 - - - - Crushed or ground 12.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 103 
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 No 10.06. 
2. Heading No 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. 
ADDITIONAL NOTE 
1. The following terms shall have the meanings hereunder assigned to them: 
a) "round grain rice'' (subheadings 1006.10.21.00, 1006.10.92.00, 1006.20.11.00, 1006.20.92.00, 
1006.30.21.00, 1006.30.42.00, 1006.30.61.00 and 1006.30.92.00): rice, the grains of which are 
of a length not exceeding 5.2 mm and of a length/width ration of less than 2; 
b) "medium grain rice" (subheadings 1006.10.23.00, 1006.10.94.00, 1006.20.13.00, 
1006.20.94.00, 1006.30.23.00, 1006.30.44.00, 1006.30.63.00 and 1006.30.94.00): rice, the 
grains of which are of a length exceeding 5.2 mm but not exceeding 6.0 mm and of a length/ 
width ratio of less than 3. 
c) "long grain rice" (subheadings 1006.10.25.00, 1006.10.27.00, 1006.10.96.00, 1006.10.98.00, 
1006.20.15.00, 1006.20.17.00, 1006.20.96.00, 1006.20.98.00, 1006.30.25.00, 1006.30.27.00, 
1006.30.46.00, 1006.30.48.00, 1006.30.65.00, 1006.30.67.00, 1006.30.96.00, and 
1006.30.98.00): rice, the grains of which are of a length exceeding 6.0 mm; 
d) "paddy rice" (subheadings 1006.10.21.00, 1006.10.23.00, 1006.10.25.00, 1006.10.27.00, 
1006.10.92.00, 1006.10.94.00, 1006.10.96.00 and 1006.10.98.00): rice which has retained its 
husk after threshing; 
e) "husked rice" (subheadings 1006.20.11.00, 1006.20.13.00, 1006.20.15.00, 1006.20.17.00, 
1006.20.92.00, 1006.20.94.00, 1006.20.96.00 and 1006.20.98.00): rice from which only the 
husk has been removed. Examples of rice falling within this definition are those with the 
commercial descriptions "brown rice", "cargo rice", "loonzain" and " riso sbramato"; 
f) "semi-milled rice" (subheadings 1006.30.21.00, 1006.30.23.00, 1006.30.25.00, 
1006.30.27.00, 1006.30.42.00, 1006.30.44.00, 1006.30.46.00 and 1006.30.48.00): rice from 
which the husk, part of germ, and the whole or part of the outer layers of the pericarp, but not 
the inner layers, have been removed; 
g) "wholly milled rice" (subheadings 1006.30.61.00, 1006.30.63.00, 1006.30.65.00, 
1006.30.67.00, 1006.30.92.00, 1006.30.94.00, 1006.30.96.00 and 1006.30.98.00): rice from 
which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ 
in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, 
have been removed, but in which longitudinal white striations may remain on not more than 
10% of the grains;

104 CAP. 337.] IMPORT DUTIES 
h) "broken rice'' (subheading 1006.40.00.00): grain fragments the length of which does not 
exceed three quarters of the average length of the whole grain. 
H.S. Code 
Number Description Import Duty 
10.01 Wheat and meslin: 
1001.10.00.00 - Durum wheat 1 
1001.90 - Other: 
1001.90.10.00 - - Spelt for sowing 1 
- - Other spelt, common wheat and meslin: 
1001.90.91.00 - - - Common wheat and meslin seed 1 
1001.90.99.00 - - - Other 1 
10.02 00.00.00 Rye 0 
10.03 Barley: 
1003.00.10.00 - Seed 0 
1003.00.90.00 - Other 0 
10.04 00.00.00 Oats 0 
10.05 Maize (corn): 
1005.10 - Seed: 
- - Hybrid: 
1005.10.11.00 - - - Double hybrids and top cross hybrids 0 
1005.10.13.00 - - - Three-cross hybrids 0 
1005.10.15.00 - - - Simple hybrids 0 
1005.10.19.00 - - - Other 0 
1005.10.90.00 - - Other 0 
1005.90.00.00 - Other 0 
10.06 Rice: 
1006.10 - Rice in the husk (paddy or rough): 
1006.10.10.00 - - For sowing 0 
- - Other: 
- - - Parboiled:

IMPORT DUTIES [CAP. 337. 105 
1006.10.21.00 - - - - Round grain 0 
1006.10.23.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.10.25.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.10.27.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
- - - Other: 
1006.10.92.00 - - - - Round grain 0 
1006.10.94.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.10.96.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.10.98.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
1006.20 - Husked (brown) rice: 
- - Parboiled: 
1006.20.11.00 - - - Round grain 0 
1006.20.13.00 - - - Medium grain 0 
- - - Long grain: 
1006.20.15.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.20.17.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
- - Other: 
1006.20.92.00 - - - Round grain 0 
1006.20.94.00 - - - Medium grain 0 
- - - Long grain: 
1006.20.96.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.20.98.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
1006.30 - Semi-milled or wholly milled rice, whether or not polished or 
glazed: 
- - Semi-milled rice: 
- - - Parboiled: 
1006.30.21.00 - - - - Round grain 0 
1006.30.23.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.30.25.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.30.27.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
H.S. Code 
Number Description Import Duty

106 CAP. 337.] IMPORT DUTIES 
- - - Other: 
1006.30.42.00 - - - - Round grain 0 
1006.30.44.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.30.46.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.30.48.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
- - Wholly milled rice: 
- - - Parboiled: 
1006.30.61.00 - - - - Round grain 0 
1006.30.63.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.30.65.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.30.67.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
- - - Other: 
1006.30.92.00 - - - - Round grain 0 
1006.30.94.00 - - - - Medium grain 0 
- - - - Long grain: 
1006.30.96.00 - - - - - Of a length/width ratio greater than 2 but less than 3 0 
1006.30.98.00 - - - - - Of a length/width ratio equal to or greater than 3 0 
1006.40.00.00 - Broken rice 0 
10.07 Grain sorghum: 
1007.00.10.00 - Hybrids for sowing 0 
1007.00.90.00 - Other 0 
10.08 Buckwheat, millet and canary seed; other cereal: 
1008.10.00.00 - Buckwheat 0 
1008.20.00.00 - Millet 0 
1008.30.00.00 - Canary seed 0 
1008.90 - Other cereals: 
1008.90.10.00 - - Triticale 0 
1008.90.90.00 - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 107 
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 No. 09.01 or 21.01); 
(b) Prepared flours, meal or starches of heading No. 19.01; 
(c) Corn flakes and other products of heading No. 19.04; 
(d) Vegetables, prepared or preserved, of heading No 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 within 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 No. 23.02. However, germ of cereals, 
whole, rolled, flaked or ground, is always classified in heading No. 11.04. 
(B) Products falling within this Chapter under the above provisions shall be classified in heading 
No. 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 No. 11.03. or 11.04. 
Rate of Passage through a sieve with an aperture of 
Cereal Starch Content Ash Content 315 500 
micrometers (microns) micrometers (microns) 
(1) (2) (3) (4) (5) 
Wheat & rye 45% 2.5% 80% - 
Barley 45% 3.0% 80% - 
Oats 45% 5.0% 80% - 
Maize (corn) & 
grain sorghum 45% 2.0% - 90% 
Rice 45% 1.6% 80% - 
Buckwheat 45% 4.0% 80% - 
Other cereals 45% 2.0% 50% -

108 CAP. 337.] IMPORT DUTIES 
3. For the purposes of heading No. 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 2 mm; 
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire 
cloth sieve with an aperture of 1.25 mm. 
ADDITIONAL NOTE 
1. For the purposes of heading 11.06, the terms "flour", "meal", and "powder" mean products 
obtained by milling or some other fragmentation process from dried leguminous vegetables of 
heading 07.13, from sago or roots or tubers of heading 07.14 or from products of Chapter 8, of 
which: 
(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 
(excluding nuts of heading Nos 08.01 and 08.02), at least 95% by weight passes through a woven 
metal wire cloth sieve with an aperture of 2 mm; 
(b) in the case of nuts of heading Nos 08.01 and 08.02, at least 50% by weight passes through a 
woven metal wire cloth sieve with an aperture of 2.5 mm. 
H.S. Code 
Number Description Import Duty 
11.01 Wheat or meslin flour: 
- Wheat flour (including self-raising flour): 
1101.00.11.00 - - Of durum wheat 15 
1101.00.15.00 - - Of common wheat and spelt 15 
1101.00.90.00 - Meslin flour 15 
11.02 Cereal flours, other than of wheat or meslin: 
1102.10.00.00 - Rye flour 8 
1102.20 - Maize (corn) flour: 
1102.20.10.00 - - Of a fat content not exceeding 1.5% by weight 8 
1102.20.90.00 - - Other 8 
1102.30.00.00 - Rice flour 14 
1102.90 - Other: 
1102.90.10.00 - - Barley flour 8 
1102.90.30.00 - - Oat flour 8 
1102.90.90.00 - - Other 8 
11.03 Cereal groats, meal and pellets:

IMPORT DUTIES [CAP. 337. 109 
- Groats and meal: 
1103.11 - - Of wheat: 
1103.11.10.00 - - Durum wheat 1 
- - - Common wheat and spelt: 
1103.11.90.10 - - - - Common wheat meal 1 
1103.11.90.90 - - - - Other 1 
1103.12.00.00 - - Of oats 1 
1103.13 - - Of maize (corn): 
1103.13.10.00 - - - Of a fat content not exceeding 1.5% by weight 1 
1103.13.90.00 - - - Other 1 
1103.14.00.00 - - Of rice 1 
1103.19 - - Of other cereals: 
1103.19.10.00 - - Of rye 1 
1103.19.30.00 - - - Of barley 1 
1103.19.90.00 - - - Other 1 
- Pellets: 
1103.21.00.00 - - Of wheat 1 
1103.29 - - Of other cereals: 
1103.29.10.00 - - - Of rye 1 
1103.29.20.00 - - - Of barley 1 
1103.29.30.00 - - - Of oats 1 
1103.29.40.00 - - - Of maize 1 
1103.29.50.00 - - - Of rice 1 
1103.29.90.00 - - - Other 1 
11.04 Cereal grains otherwise worked (for example, hulled, rolled, 
flaked, pearled, sliced or kibbled except rice of heading No. 
10.06; germ or cereals, whole, rolled, flaked or ground: 
- Rolled or flaked grains: 
1104.11 - - Of barley: 
1104.11.10.00 - - - Rolled 1 
1104.11.90.00 - - - Flaked 1 
1104.12 - - Of oats: 
1104.12.10.00 - - - Rolled 1 
H.S. Code 
Number Description Import Duty

110 CAP. 337.] IMPORT DUTIES 
1104.12.90.00 - - - Flaked 1 
1104.19 - - Of other cereals: 
1104.19.10.00 - - - Of wheat 1 
1104.19.30.00 - - - Of rye 1 
1104.19.50.00 - - - Of maize 1 
- - - Other: 
1104.19.91.00 - - - - Flaked rice 1 
1104.19.99.00 - - - - Other 1 
- Other worked grains (for example, hulled, pearled, sliced or 
kibbled): 
1104.21 - - Of barley: 
1104.21.10.00 - - - Hulled (shelled or husked) 1 
1104.21.30.00 - - - Hulled and sliced or kibbled (''Grütze'' or ''grutten'') 1 
1104.21.50.00 - - - Pearled 1 
1104.21.90.00 - - - Not otherwise worked than kibbled 1 
1104.21.99.00 - - - Other 1 
1104.22 - - Of oats: 
1104.22.20.00 - - - Hulled (shelled or husked) 1 
1104.22.30.00 - - - Hulled and sliced or kibbled (''Grütze'' or ''grutten'') 1 
1104.22.50.00 - - - Pearled 1 
1104.22.90.00 - - - Not otherwise worked than kibbled 1 
1104.22.98.00 - - - Other 1 
1104.23 - - Of maize (corn): 
1104.23.10.00 - - - Hulled (shelled or husked) , whether or not sliced or kibbled 1 
1104.23.30.00 - - - Pearled 1 
1104.23.90.00 - - - Not otherwise worked than kibbled 1 
1104.23.99.00 - - - Other 1 
1104.29 - - Of other cereals: 
- - - Hulled (shelled or husked), whether or not sliced or kibbled: 
1104.29.11.00 - - - - Of wheat 1 
1104.29.15.00 - - - - Of rye 1 
1104.29.19.00 - - - - Other 1 
- - - Pearled: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 111 
1104.29.31.00 - - - - Of wheat 1 
1104.29.35.00 - - - - Of rye 1 
1104.29.39.00 - - - - Other 1 
- - - Not otherwise worked than kibbled: 
1104.29.51.00 - - - - Of wheat 1 
1104.29.55.00 - - - - Of rye 1 
1104.29.59.00 - - - - Other 1 
- - - Other: 
1104.29.81.00 - - - - Of wheat 1 
1104.29.85.00 - - - - Of rye 1 
1104.29.89.00 - - - - Other 1 
1104.30 - Germ of cereals, whole, rolled, flaked or ground: 
1104.30.10.00 - - Of wheat 1 
1104.30.90.00 - - Of other cereals 1 
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes: 
1105.10.00.00 - Flour, meal and powder 15 
1105.20.00.00 - Flakes, granules and pellets 15 
11.06 Flour, meal and powder of the dried leguminous vegetables of 
heading No. 07.13, of sago or of roots or tubers or heading No. 
07.14 or of the products of Chapter 8: 
1106.10.00.00 - Of the dried leguminous vegetables of heading No. 07.13 12 
1106.20 - Of sago or of roots or tubers of heading No. 07.14: 
1106.20.10.00 - - Denatured 15 
1106.20.90.00 - - Other 15 
1106.30 - Of the products of Chapter 8: 
1106.30.10.00 - - Of bananas 15 
1106.30.90.00 - - Other 13 
11.07 Malt, whether or not roasted: 
1107.10 - Not roasted: 
- - Of wheat: 
1107.10.11.00 - - - In the form of flour 0 
H.S. Code 
Number Description Import Duty

112 CAP. 337.] IMPORT DUTIES 
1107.10.19.00 - - - Other 0 
- - Other: 
1107.10.91.00 - - - In the form of flour 0 
1107.10.99.00 - - - Other 0 
1107.20.00.00 - Roasted 0 
11.08 Starches; inulin 
- Starches: 
1108.11 - - Wheat starch: 
1108.11.00.10 - - - Put up for retail sale 27 
1108.11.00.90 - - - Other 0 
1108.12 - - Maize (corn) starch: 
1108.12.00.10 - - - Put up for retail sale 27 
1108.12.00.90 - - - Other 0 
1108.13 - - Potato starch: 
1108.13.00.10 - - - Put up for retail sale 25 
1108.13.00.90 - - - Other 0 
1108.14 - - Manioc (cassava) starch: 
1108.14.00.10 - - - Put up for retail sale 28 
1108.14.00.90 - - - Other 0 
1108.19 - - Other starches: 
- - - Rice starch: 
1108.19.10.10 - - - - Put up for retail sale 25 
1108.19.10.90 - - - - Other 0 
- - - Other: 
1108.19.90.10 - - - - Put up for retail sale 28 
1108.19.90.90 - - - - Other 0 
1108.20 - Inulin: 
1108.20.00.10 - - - Put up for retail sale 30 
1108.20.00.90 - - - Other 0 
11.09 00.00.00 Wheat gluten, whether or not dried 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 113 
CHAPTER 12 
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND 
FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FODDER 
NOTES 
l. Heading No. 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 No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 
2. Heading No. 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 heading Nos. 23.04 to 23.06. 
3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of 
ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches 
(other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind 
used for sowing". 
Heading No. 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 Nos. 12.01 to 12.07 or 12.11. 
4. Heading No. 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 No. 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 No. 38.08. 
5. For the purposes of heading No. 12.12 the term "seaweeds and other algae" does not include: 
(a) Dead single cell micro organisms of heading No. 21.02; 
(b) Cultures of micro organisms of heading No. 30.02; or 
(c) Fertilisers of heading No. 31.01 or 31.05. 
H.S. Code 
Number Description Import Duty 
12.01 Soya beans, whether or not broken: 
1201.00.10.00 - For sowing 0 
1201.00.90.00 - Other 0 
12.02 Ground-nuts, not roasted or otherwise cooked, whether or 
not shelled or broken: 
1202.10 - In shell: 
1202.10.10.00 - - For sowing 0 
1202.10.90.00 - - Other 0 
1202.20.00.00 - Shelled, whether or not broken 0

114 CAP. 337.] IMPORT DUTIES 
12.03 00.00.00 Copra 0 
12.04 Linseed, whether or not broken: 
1204.00.10.00 - For sowing 0 
1204.00.90.00 - Other 0 
12.05 Rape or colza seeds, whether or not broken: 
1205.00.10.00 - For sowing 0 
1205.00.90.00 - Other 0 
12.06 Sunflower seeds, whether or not broken: 
1206.00.10.00 - For sowing 0 
- Other: 
1206.00.91.00 - - Shelled, in grey and white striped shell 0 
1206.00.99.00 - - Other 0 
12.07 Other oil seeds and oleaginous fruits, whether or not broken: 
1207.10 - Palm nuts and kernels: 
1207.10.10.00 - - For sowing 0 
1207.10.90.00 - - Other 0 
1207.20 - Cotton seeds: 
1207.20.10.00 - - For sowing 0 
1207.20.90.00 - - Other 0 
1207.30 - Castor oil seeds: 
1207.30.10.00 - - For sowing 0 
1207.30.90.00 - - Other 0 
1207.40 - Sesamum seeds: 
1207.40.10.00 - - For sowing 0 
1207.40.90.00 - - Other 0 
1207.50 - Mustard seeds: 
1207.50.10.00 - - For sowing 0 
1207.50.90.00 - - Other 0 
1207.60 - Safflower seeds: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 115 
1207.60.10.00 - - For sowing 0 
1207.60.90.00 - - Other 0 
- Other: 
1207.91 - - Poppy seeds: 
1207.91.10.00 - - - For sowing 0 
1207.91.90.00 - - - Other 0 
1207.92 - - Shea nuts (karite nuts): 
1207.92.10.00 - - For sowing 0 
1207.92.90.00 - - - Other 0 
1207.99 - - Other: 
1207.99.10.00 - - - For sowing 0 
- - - Other: 
1207.99.91.00 - - - - Hemp seeds 0 
1207.99.99.00 - - - - Other 0 
12.08 Flours and meals of oil seeds or oleaginous fruits, other than 
those of mustard: 
1208.10.00.00 - Of soya beans 0 
1208.90.00.00 - Other 0 
12.09 Seeds, fruit and spores, of a kind used for sowing: 
- Beet seed: 
1209.11.00.00 - - Sugar beet seed 0 
1209.19.00.00 - - Other 0 
- Seeds of forage plants, other than beet seed: 
1209.21.00.00 - - Lucerne (alfalfa) seed 0 
1209.22 - - Clover (Trifolium spp.) seed: 
1209.22.10.00 - - - Red clover (Trifolium pratense L.) 0 
1209.22.80.00 - - - Other 0 
1209.23 - - Fescue seed: 
1209.23.11.00 - - - Meadow fescue (Festuca pratensis Huds.) seed 0 
1209.23.15.00 - - - Red fescue (Festuca rubra L.) seed 0 
1209.23.80.00 - - - Other 0 
H.S. Code 
Number Description Import Duty

116 CAP. 337.] IMPORT DUTIES 
1209.24.00.00 - - Kentucky blue grass (Poa pratensis L.) seed 0 
1209.25 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed: 
1209.25.10.00 - - - Italian ryegrass (including westerwolds) (Lolium 
multiflorum Lam.) 0 
1209.25.90.00 - - - Perennial ryegrass (Lolium perenne L.) 0 
1209.26.00.00 - - Timothy grass seed 0 
1209.29 - - Other: 
1209.29.10.00 - - - Vetch seed; seeds of the genus Poa (poa palustris L., Poa 
trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent 
grass (Agrostis) 0 
1209.29.50.00 - - - Lupine seed 0 
1209.29.80.00 - - - Other 0 
1209.30.00.00 - Seeds of herbaceous plants cultivated principally for their 
flowers 0 
- Other: 
1209.91 - - Vegetable seeds: 
1209.91.10.00 - - - Kohlrabi seeds (Brassica oleracea L. var. caulorapa and 
gongylodes L.) 0 
1209.91.90.00 - - - Other 0 
1209.99 - - Other: 
1209.99.10.00 - - - Forest tree seeds 0 
- - - Other: 
1209.99.91.00 - - - - Seeds of plants cultivated principally for their flowers 
other than those of subheading 1209.30.00.00 6 
1209.99.99.00 - - - - Other 7 
12.10 Hop cones, fresh or dried, whether or not ground, powdered 
or in the form of pellets; lupulin: 
1210.10.00.00 - Hop cones, neither ground nor powdered nor in the form of 
pellets 9 
1210.20 - Hop cones, ground, powdered or in the form of pellets; 
lupulin: 
1210.20.10.00 - - Hop cones, ground, powdered or in the form of pellets, with 
higher lupulin content; lupulin 9 
1210.20.90.00 - - Other 9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 117 
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 or powdered: 
1211.10.00.00 - Liquorice roots 2 
1211.20.00.00 - Ginseng roots 0 
1211.90 - Other: 
1211.90.30.00 - - Tonquin beans 3 
1211.90.70.00 - - Wild marjoram (Origanum vulgare) (branches, stems and 
leaves) 0 
1211.90.75.00 - - Sage (Salvia officinalis) (leaves and flowers) 0 
1211.90.99.00 - - Other 0 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar 
cane, fresh, chilled, frozen or dried, whether or not ground; 
fruit stones and kernels and other vegetable products 
(including unroasted chicory roots of the variety "Cichorium 
intybus sativum") of a kind used primarily for human 
consumption, not elsewhere specified or included: 
1212.10 - Locust beans, including locust bean seeds: 
1212.10.10.00 - - Locust beans 0 
- - Locust bean seeds: 
1212.10.91.00 - - - Not decorticated, crushed or ground 0 
1212.10.99.00 - - - Other 0 
1212.20.00.00 - Seaweeds and other algae 0 
1212.30.00.00 - Apricot, peach or plum stones and kernels 0 
- Other: 
1212.91 - - Sugar beet: 
1212.91.20.00 - - - Dried, whether or not ground 0 
1212.91.80.00 - - - Other 0 
1212.92.00.00 - - Sugar cane 0 
1212.99 - - Other: 
1212.99.10.00 - - - Chicory roots 0 
1212.99.90.00 - - - Other 0 
12.13 00.00.00 Cereal straw and husks, unprepared, whether or not 
chopped, ground, pressed or in the form of pellets 0 
H.S. Code 
Number Description Import Duty

118 CAP. 337.] IMPORT DUTIES 
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: 
1214.10.00.00 - Lucerne (alfalfa) meal and pellets 0 
1214.90 - Other: 
1214.90.10.00 - - Mangolds, swedes and other fodder roots 0 
- - Other: 
1214.90.91.00 - - - In the form of pellets 0 
1214.90.99.00 - - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 119 
CHAPTER 13 
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 
NOTE 
1. Heading No. 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 No. 17.04); 
(b) Malt extract (heading No. 19.01); 
(c) Extracts of coffee, tea or maté (heading No. 21.01); 
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); 
(e) Camphor, glycyrrhizin or other products of heading Nos. 29.14 and 29.38; 
(f) Medicaments of heading No. 30.03 or 30.04 or blood grouping reagents (heading No. 
30.06); 
(g) Tanning or dyeing extracts (heading No. 32.01 or 32.03); 
(h) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or 
aqueous solutions of essential oils or preparations based on odoriferous substances of a kind 
used for the manufacture of beverages (Chapter 33); or 
(ij) Natural rubber, balata, gutta percha, guayule, chicle or similar natural gums (heading No. 
40.01). 
H.S. Code 
Number Description Import Duty 
13.01 Lac; natural gums, resins, gum-resins and oleoresins (for 
example, balsams): 
1301.10.00.00 - Lac 0 
1301.20.00.00 - Gum Arabic 0 
1301.90 - Other: 
1301.90.10.00 - - Chios mastic (mastic of the tree Pistacia lentiscus) 0 
1301.90.90.00 - - Other 0 
13.02 Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived from vegetable products: 
- Vegetable saps and extracts: 
1302.11.00.00 - - Opium 0 
1302.12.00.00 - - Of liquorice 0 
1302.13.00.00 - - Of hops 0 
1302.14.00.00 - - Of pyrethrum or of the roots of plants containing rotenone 0 
1302.19 - - Other: 
1302.19.05.00 - - Vanilla oleoresin 0 
1302.19.10.00 - - - Of Quassis amara; aloes and manna 0 
1302.19.30.00 - - - Intermixtures of vegetable extracts, for the manufacture of 
beverages or of food preparations 0

120 CAP. 337.] IMPORT DUTIES 
- - - Other: 
1302.19.91.00 - - - - Medicinal 0 
1302.19.90.00 - - - - Other 0 
1302.20 - Pectic substances, pectinates and pectates: 
1302.20.10.00 - - Dry 0 
1302.20.90.00 - - Other 0 
- Mucilages and thickeners, whether or not modified, derived 
from vegetable products: 
1302.31.00.00 - - Agar-Agar 0 
1302.32 - - Mucilages and thickeners, whether or not modified, derived 
from locust beans, locust bean seeds or guar seeds: 
1302.32.10.00 - - - Of locust beans or locust bean seeds 0 
1302.32.90.00 - - - Of guar seeds 0 
1302.39.00.00 - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 121 
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 No. 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to 
length, rounded at the ends, bleached, rendered non inflammable, polished or dyed), split osier, 
reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to 
chipwood (heading No. 44.04). 
3. Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.05). 
4. Heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 
No. 96.03). 
H.S. Code 
Number Description Import Duty 
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): 
1401.10.00.00 - Bamboos 0 
1401.20.00.00 - Rattans 0 
1401.90.00.00 - Other 0 
14.02 Vegetable materials of a kind used primarily as stuffing or 
as padding (for example, kapok, vegetable hair and eelgrass), 
whether or not put up as a layer with or without 
supporting material: 
1402.10.00.00 - Kapok 0 
1402.90.00.00 - Other 0 
14.03 Vegetable materials of a kind used primarily in brooms or 
in brushes (for example, broomcorn, piassava, couch-grass 
and istle), whether or not in hanks or bundles: 
1403.10.00.00 - Broomcorn (Sorghum vulgare var. technicum) 0 
1403.90.00.00 - Other 0 
14.04 Vegetable products not elsewhere specified or included: 
1404.10.00.00 - Raw vegetable materials of a kind used primarily in dyeing 
or tanning 0 
1404.20.00.00 - Cotton linters 0

122 CAP. 337.] IMPORT DUTIES 
1404.90.00.00 - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 123 
SECTION III 
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; 
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

124 CAP. 337.] IMPORT DUTIES 
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 No. 02.09; 
(b) Cocoa butter, fat or oil (heading No. 18.04); 
(c) Edible preparations containing by weight more than 15% of the products of heading No. 
04.05 (generally Chapter 21); 
(d) Greaves (heading No. 23.01) or residues of headings Nos. 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 No. 40.02). 
2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 
15.10). 
3. Heading No. 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. Soapstocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 
heading No. 15.22. 
ADDITIONAL NOTES 
1. For the purposes of subheadings 1507.10, 1508.10, 1510.00.10.00, 1511.10, 1512.11, 1512.21, 
1513.11, 1513.21, 1514.10, 1515.11.00.00, 1515.21, 1515.50.11.00, 1515.50.19.00, 
1515.60.10.00, 1515.90.21.00, 1515.90.29.00, 1515.90.40.00 to 1515.90.59.00 and 
1518.00.31.00: 
a) Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude" if 
they have undergone no other processing than: 
- decantation within the normal time limits; 
- centrifugation or filtration, provided that, in order to separate the oils from their solid 
constituents, only mechanical force, such as gravity, pressure or centrifugal force, has 
been employed (excluding any adsorption filtering process or any other physical or 
chemical process). 
b) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as 
"crude" when they cannot be distinguished, by their colour, odour or taste, nor by recognised 
special analytical properties, from vegetable oils and fats obtained by pressure. 
c) The expression "crude oils" shall be taken to extend to de-gummed soya bean oil and to cotton 
seed oil from which the gossypol has been removed. 
2. A. Headings Nos. 15.09 and 15.10 cover only oils derived solely from the treatment of olives, the 
analytical characteristics of the acid and sterol composition of which are as follows:

IMPORT DUTIES [CAP. 337. 125 
Table I 
Fatty acid composition as percentage of total fatty acids 
Table II 
Sterol composition as percentage of total sterols 
Headings Nos. 15.09 and 15.10 do not cover chemically altered olive oil (in particular, reesterified 
olive oil) and mixtures of olive oil with other oils. 
B. Subheading 1509.10 covers only olive oils obtained solely using mechanical or other physical 
means under conditions, and particularly thermal conditions, that do not lead to deterioration 
of the oil, and which have undergone no treatment other than washing, decantation, 
centrifugation or filtration. Oils derived from olives using solvents fall under heading No. 
15.10. 
C. Subheading 1509.90.00.00 covers olive oil obtained by the treatment of olive oils falling 
within subheading 1509.10.10.00 or 1509.10.90.00, whether or not blended with virgin olive 
oil, having the following characteristics: 
a) an acid content, expressed as oleic acid, not exceeding 3.3 g per 100 g; 
b) a wax content not exceeding 350 mg/kg; 
c) a K270 extinction coefficient (100) not higher than 1.20; 
d) an extinction coefficient variation (delta K), in the 270 nm region, not higher than 0.16; 
e) an erythrodiol and uvoal content not exceeding 4.5%; 
f) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1.5%; 
g) the sum of transoleic isomers lower than 0.20% and the sum of translinoleic + 
translinolenic isomers lower than 0.30%. 
Fatty acids Percentages 
Myristic acid 
Linolenic acid 
Arachidic acid 
Eicosenoic acid 
Behenic acid 
Lignoceric acid 
M 0.1 
M 0.9 
M 0.7 
M 0.5 
M 0.3 
M 0.5 
M = maximum 
Sterols Percentages 
Cholesterol 
Brassicasterol 
Campesterol 
Stigmasterol (1) 
b - sitosterol (2) 
delta -7 - Stigmasterol 
M 0.5 
M 0.2 
M 4.0 
< Campesterol 
m 93.0 
M 0.5 
m = minimum 
M = maximum 
(1) Condition not valid for virgin lampante oil (subheading 1509.10.10.00) and for olive-residue 
oil (subheading 1510.00.10.00) 
(2) Delta-55-23-Stigmastadienol + cholesterol + b-sitosterol + sitostanol + delta-5-avenasterol + 
delta-5-24-stigmastadienol

126 CAP. 337.] IMPORT DUTIES 
D. For the purposes of subheading 1510.00.10.00, "crude oils" means oils, particularly olive 
residue oils, with the following characteristics: 
a) an acid content, expressed as oleic acid, greater than 2 g per 100g; 
b) an erythrodiol and uvaol content exceeding 12%; 
c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1.8%; 
d) the sum of transoleic isomers lower than 0.20% and the sum of translinoleic + 
translinolenic isomers lower than 0.10%. 
E. Subheading 1510.00.90.00 covers oils obtained by the treatment of oils falling within 
subheading 1510.00.10.00, whether or not blended with virgin olive oil, and oils not having 
the characteristics of the oils referred to in additional notes 2B, 2C and 2D. The oils falling 
within this subheading must have a content in saturated fatty acids at the 2-position in the 
triglycerides not exceeding 2%, the sum of transoleic isomers lower than 0.4% and the sum 
of translinoleic + translinolenic isomers lower than 0.35%. 
H.S. Code 
Number Description Import Duty 
15.01 Pig fat (including lard) and poultry fat, other than that of 
heading No. 02.09 or 15.03: 
- Pig fat (including lard): 
1501.00.11.00 - - For industrial uses other than the manufacture of foodstuffs 
for human consumption 0 
1501.00.19.00 - - Other 0 
1501.00.90.00 - Poultry fat 0 
15.02 Fats of bovine animals, sheep or goats, other than those of 
heading No. 15.03: 
1502.00.10.00 - For industrial uses other than the manufacture of foodstuffs 
for human consumption 0 
1502.00.90.00 - Other 0 
15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared: 
- Lard stearin and oleostearin: 
1503.00.11.00 - - For industrial uses 0 
1503.00.19.00 - - Other 0 
1503.00.30.00 - Tallow oil for industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
1503.00.90.00 - Other 0 
15.04 Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified: 
1504.10 - Fish-liver oils and their fractions: 
1504.10.10.00 - - Of a vitamin A content not exceeding 2 500 IU/g 0

IMPORT DUTIES [CAP. 337. 127 
- - Other: 
1504.10.91.00 - - - Of halibut 0 
1504.10.99.00 - - - Other 0 
1504.20 - Fats and oils and their fractions, of fish, other than liver oils: 
1504.20.10.00 - - Solid fractions 0 
1504.20.90.00 - - Other 0 
1504.30 - Fats and oils and their fractions, of marine mammals: 
1504.30.10.00 - - Solid fractions 0 
1504.30.90.00 - - Other 0 
15.05 Wool grease and fatty substances derived therefrom 
(including lanolin): 
1505.10.00.00 - Woolgrease, crude 5 
1505.90.00.00 - Other 4 
15.06 00.00.00 Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified 0 
15.07 Soya-bean oil and its fractions, whether or not refined, but 
not chemically modified: 
1507.10 - Crude oil, whether or not degummed: 
1507.10.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 3.2 
1507.10.90.00 - - Other 0 
1507.90 - Other: 
1507.90.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1507.90.90.00 - - Other 0 
15.08 Ground-nut oil and its fractions, whether or not refined, but 
not chemically modified: 
1508.10 - Crude oil: 
1508.10.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
1508.10.90.00 - - Other 0 
1508.90 - Other: 
H.S. Code 
Number Description Import Duty

128 CAP. 337.] IMPORT DUTIES 
1508.90.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1508.90.90.00 - - Other 0 
15.09 Olive oil and its fractions, whether or not refined, but not 
chemically modified: 
1509.10 - Virgin: 
1509.10.10.00 - - Lampante virgin olive oil 0 
1509.10.90.00 - - Other 0 
1509.90.00.00 - Other 0 
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 of heading No. 
15.09: 
1510.00.10.00 - Crude oils 0 
1510.00.90.00 - Other 0 
15.11 Palm oil and its fractions, whether or not refined, but not 
chemically modified: 
1511.10 - Crude oil: 
1511.10.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
1511.10.90.00 - - Other 0 
1511.90 - Other: 
- - Solid fractions: 
1511.90.11.00 - - - In immediate packings of a net content of 1 kg or less 0 
1511.90.19.00 - - - Other 0 
- - Other: 
1511.90.91.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
1511.90.99.00 - - - Other 0 
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: 
1512.11 - - Crude oil: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 129 
1512.11.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
- - - Other: 
1512.11.91.00 - - - - Sunflower seed oil 0 
1512.11.99.00 - - - - Safflower oil 0 
1512.19 - - Other: 
1512.19.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
- - - Other: 
1512.19.91.00 - - - - Sunflower-seed oil 0 
1512.19.99.00 - - - - Safflower oil 0 
- Cotton-seed oil and its fractions: 
1512.21 - - Crude oil, whether or not gossypol has been removed: 
1512.21.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 3.2 
1512.21.90.00 - - - Other 0 
1512.29 - - Other: 
1512.29.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1512.29.90.00 - - - Other 0 
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: 
1513.11 - - Crude oil: 
1513.11.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 2.5 
- - - Other: 
1513.11.91.00 - - - - In immediate packings of a net content of 1 kg or less 0 
1513.11.99.00 - - - - Other 0 
1513.19 - - Other: 
- - - Solid fractions: 
1513.19.11.00 - - - - In immediate packings of a net content of 1 kg or less 0 
1513.19.19.00 - - - - Other 0 
- - - Other: 
H.S. Code 
Number Description Import Duty

130 CAP. 337.] IMPORT DUTIES 
1513.19.30.00 - - - - For technical or industrial uses other than the 
manufacture of foodstuffs for human consumption 5.1 
- - - - Other: 
1513.19.91.00 - - - - - In immediate packings of a net content of 1 kg or less 0 
1513.19.99.00 - - - - - Other 0 
- Palm kernel or babassu oil and fraction thereof: 
1513.21 - - Crude oil: 
- - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption: 
1513.21.11.00 - - - - Palm kernel oil 3.2 
1513.21.19.00 - - - - Babassu oil 3.2 
- - - Other: 
1513.21.30.00 - - - - In immediate packings of a net content of 1 kg or less 0 
1513.21.90.00 - - - - Other 0 
1513.29 - - Other: 
- - - Solid fractions: 
1513.29.11.00 - - - - In immediate packings of a net content of 1 kg or less 0 
1513.29.19.00 - - - - Other 0 
- - - Other: 
1513.29.30.00 - - - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption 5.1 
- - - - Other: 
1513.29.50.00 - - - - - In immediate packings of a net content of 1 kg or less 0 
- - - - - Other: 
1513.29.91.00 - - - - - - Palm kernel oil 0 
1513.29.99.00 - - - - - - Babassu oil 0 
15.14 Rape, colza or mustard oil and fractions thereof , whether or 
not refined, but not chemically modified: 
1514.10 - Crude oil: 
1514.10.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 3.2 
1514.10.90.00 - - Other 0 
1514.90 - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 131 
1514.90.10.00 - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1514.90.90.00 - - Other 0 
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: 
1515.11.00.00 - - Crude oil 5 
1515.19 - - Other: 
1515.19.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1515.19.90.00 - - - Other 0 
- Maize (corn) oil and its fractions: 
1515.21 - - Crude oil: 
1515.21.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 3.2 
1515.21.90.00 - - - Other 0 
1515.29 - - Other: 
1515.29.10.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 5.1 
1515.29.90.00 - - - Other 0 
1515.30 - Castor oil and its fractions: 
1515.30.10.00 - - For the production of aminoundecanoic acid for use in the 
manufacture of synthetic textile fibres or of artificial plastic 
materials 0 
1515.30.90.00 - - Other 8 
1515.40.00.00 - Tung oil and its fractions 3 
1515.50 - Sesame oil and its fractions: 
- - Crude oil: 
1515.50.11.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
1515.50.19.00 - - - Other 0 
- - Other: 
1515.50.91.00 - - - For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption 0 
H.S. Code 
Number Description Import Duty

132 CAP. 337.] IMPORT DUTIES 
1515.50.99.00 - - - Other 0 
1515.60 - Jojoba oil and its fractions: 
1515.60.00.10 - - Raw 0 
1515.60.00.90 - - Other 4 
1515.90 - Other 
1515.90.10.00 - - Oiticica oils; myrtle wax and Japan wax; their fractions 3 
- - Tobacco-seed oil and its fractions: 
- - - Crude oil: 
1515.90.21.00 - - - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption 0 
1515.90.29.00 - - - - Other 10 
- - - Other: 
1515.90.31.00 - - - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption 0 
1515.90.39.00 - - - - Other 15 
- - Other oils and their fractions: 
- - - Crude oils: 
1515.90.40.00 - - - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption 3.2 
- - - - Other: 
1515.90.51.00 - - - - - Solid, in immediate packings of a net content of 1 kg or 
less 0 
1515.90.59.00 - - - - - Solid, other; fluid 0 
- - - Other: 
1515.90.60.00 - - - - For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption 5.1 
- - - - Other: 
1515.90.91.00 - - - - - Solid, in immediate packings of a net content of 1 kg or 
less 0 
1515.90.99.00 - - - - - Solid, other; fluid 0 
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: 
1516.10 - Animal fats and oils and their fractions: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 133 
1516.10.10.00 - - In immediate packings of a net content of 1 kg or less 0 
1516.10.90.00 - - Other 0 
1516.20 - Vegetable fats and oils and their fractions: 
1516.20.10.00 - - Hydrogenated castor oil, so called "opal-wax" 5.3 
- - Other: 
1516.20.91.00 - - - In immediate packings of a net content of 1 kg or less 0 
- - - Other: 
1516.20.95.00 - - - - Colza, linseed , rape seed , sunflower seed , illipe, karite, 
makore, touloucouna or babassu oils, for technical or 
industrial uses other than the manufacture of foodstuffs 
for human consumption 
0 
- - - - Other: 
1516.20.96.00 - - - - - Ground-nut, cotton seed, soya beans or sunflower seed 
oils; other oils containing less than 50% by weight of 
free fatty acids and excluding palm kernel, illipe, 
coconut, colza, rape seed or copaiba oils 0 
1516.20.98.00 - - - - - Other 0 
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 No. 15.16: 
1517.10 - Margarine, excluding liquid margarine: 
1517.10.10 - - Containing more than 10% but not more than 15% by weight 
of milkfats: 
1517.10.10.10 - - - With melting point not exceeding 20º C, packed in rigid 
containers not exceeding 500 g weight 5 
1517.10.10.90 - - - Other 5 
1517.10.90 - - Other: 
1517.10.90.10 - - - With melting point not exceeding 20º C, packed in rigid 
containers not exceeding 500 g weight 5 
1517.10.90.90 - - - Other 5 
1517.90 - Other: 
1517.90.10.00 - - Containing more than 10% but not more than 15% by weight 
of milkfats 5 
- - Other: 
1517.90.91.00 - - - Fixed vegetable oils, fluid, mixed 5 
H.S. Code 
Number Description Import Duty

134 CAP. 337.] IMPORT DUTIES 
1517.90.93.00 - - - Edible mixtures or preparations of a kind used as mould 
release preparations 4.6 
1517.90.99.00 - - - Other 5 
15.18 Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by 
heat in vacuum or in inert gas or otherwise chemically 
modified, excluding those of heading No. 15.16; inedible 
mixtures or preparations of animal or vegetable fats or oils 
or of fractions of different fats or oils of this Chapter, not 
elsewhere specified or included: 
1518.00.10.00 - Linoxyn 12 
- Fixed vegetable oils, fluid, mixed, for technical or industrial 
uses other than the manufacture of foodstuffs for human 
consumption: 
1518.00.31.00 - - Crude 3.2 
1518.00.39.00 - - Other 5.1 
- Other: 
1518.00.91.00 - - Animal or vegetable fats and oils and their fractions , boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by 
heat in vacuum or in inert gas or otherwise chemically 
modified, excluding those of heading No. 15.16 12 
- - Other: 
1518.00.95.00 - - - Inedible mixtures or preparations of animal or of animal and 
vegetable fats and oils and their fractions 2 
1518.00.99.00 - - - Other 12 
15.20 00.00.00 Glycerol, crude; glycerol waters and glycerol lyes 1.5 
15.21 Vegetable waxes (other than triglycerides), beeswax, other 
insect waxes and spermaceti, whether or not refined or 
coloured: 
1521.10 - Vegetable waxes: 
1521.10.00.10 - - Raw 0 
1521.10.00.90 - - Other 3 
1521.90 - Other: 
1521.90.10.00 - - Spermaceti, whether or not refined or coloured 0 
- - Beeswax and other insect waxes, whether or not refined or 
coloured: 
1521.90.91.00 - - - Raw 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 135 
1521.90.99.00 - - - Other 2.5 
15.22 Degras; residues resulting from the treatment of fatty 
substances or animal or vegetable waxes: 
1522.00.10.00 - Degras 6 
- Residues resulting from the treatment of fatty substances or 
animal or vegetable waxes: 
- - Containing oil having the characteristics of olive oil: 
1522.00.31.00 - - - Soapstocks 7 
1522.00.39.00 - - - Other 2 
- - Other: 
1522.00.91.00 - - - Oil foots and dregs; soapstocks 5 
1522.00.99.00 - - - Other 2 
H.S. Code 
Number Description Import Duty

136 CAP. 337.] IMPORT DUTIES 
SECTION IV 
PREPARED FOODSTUFFS; 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.

IMPORT DUTIES [CAP. 337. 137 
CHAPTER 16 
PREPARATIONS OF MEAT, OF FISH, OR OF CRUSTACEANS, 
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 
NOTES 
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic 
invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading No. 
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 predominate by weight. These provisions do not apply to the stuffed products 
of heading No. 19.02 or to the preparations of heading No.21.03 or 21.04. 
SUBHEADING NOTES 
1. For the purposes of subheading No.1602.10, the expression "homogenised preparations" means 
preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food 
or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the 
application of this definition no account is to be taken of small quantities of any ingredients which 
may have been added to the preparation for seasoning, preservation or other purposes. These 
preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading 
takes precedence over all other subheadings of heading No. 16.02. 
2. The fish and crustaceans specified in the subheadings of heading No. 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. 
ADDITIONAL NOTES 
1. For the purposes of subheadings 1602.31.11.00, 1602.32.11.00, 1602.39.21.00, 1602.50.10.00, 
1602.90.61, 1602.90.72 and 1602.90.74 the term "uncooked" shall apply to products which have 
not been subjected to any heat treatment or which have been subjected to a heat treatment 
insufficient to ensure the coagulation of meat proteins in the whole of the product and which 
therefore, in the case of subheadings 1602.50.10.00, 1602.90.61, 1602.90.72 and 1602.90.74 show 
traces of a pinkish liquid on the cut surface when the product is cut along a line passing through 
its thickest part. 
2. For the purposes of subheadings 1602.41.10.00, 1602.42.10.00 and 1602.49.11.00 to 
1602.49.15.00 the expression "parts thereof" applies only to prepared or preserved meat which, 
due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been 
obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be. 
H.S. Code 
Number 
Description Import Duty 
16.01 Sausages and similar products, of meat, meat offal or blood; 
food preparations based on these products: 
- Of liver: 
1601.00.10.10 - - Sausages and similar products 24

138 CAP. 337.] IMPORT DUTIES 
1601.00.10.20 - - Prepared meals based on these products 24 
1601.00.10.90 - - Other 10 
- Other: 
1601.00.91.00 - - Sausages, dry or for spreading, uncooked 21 
- - Other: 
- - - Sausages and similar products: 
1601.00.99.11 - - - - Sausages in cans 0 
1601.00.99.19 - - - - Other 0 
1601.00.99.20 - - - Prepared meals based on these products 0 
1601.00.99.90 - - - Other 0 
16.02 Other prepared or preserved meat, meat offal or blood: 
1602.10.00.00 - Homogenised preparations 20 
1602.20 - Of liver of any animal: 
- - Goose or duck liver: 
1602.20.11.00 - - - Containing 75% or more by weight of fatty livers 16 
1602.20.19.00 - - - Other 16 
1602.20.90.00 - - Other 25 
- Of poultry of heading No. 01.05: 
1602.31 - - Of turkeys: 
- - - Containing 57% or more by weight of meat or offal: 
1602.31.11.00 - - - - Containing exclusively uncooked turkey meat 0 
1602.31.19.00 - - - - Other 0 
1602.31.30.00 - - - Containing 25% or more but less than 57% by weight of 
meat or offal 0 
1602.31.90.00 - - - Other 0 
1602.32 - - Of fowls of the species Gallus domesticus: 
- - - Containing 57% or more by weight of poultry meat or offal: 
1602.32.11.00 - - - - Uncooked 0 
1602.32.19.00 - - - - Other 0 
1602.32.30.00 - - - - Containing 25% or more but less than 57% by weight of 
poultry meat or offal 0 
1602.32.90.00 - - - - Other 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 139 
1602.39 - - Other: 
- - - Containing 57% or more by weight of poultry meat or offal: 
1602.39.21.00 - - - - Uncooked 0 
1602.39.29.00 - - - - Other 0 
1602.39.40.00 - - - Containing 25% or more but less than 57% by weight of 
poultry meat or offal 0 
1602.39.80.00 - - - Other 0 
- Of swine: 
1602.41 - - Hams and cuts thereof: 
1602.41.10.00 - - - Of domestic swine 0 
1602.41.90.00 - - - Other 1 
1602.42 - - Shoulders and cuts thereof: 
1602.42.10.00 - - - Of domestic swine 0 
1602.42.90.00 - - - Other 1 
1602.49 - - Other, including mixtures: 
- - - Of domestic swine: 
- - - - Containing by weight 80% or more of meat or meat offal, 
of any kind, including fats of any kind or origin: 
1602.49.11.00 - - - - - Loins (excluding collars) and parts thereof, including 
mixtures of loins or hams 0 
1602.49.13.00 - - - - - Collars and parts thereof, including mixtures of collars 
and shoulders 0 
1602.49.15.00 - - - - - Other mixtures containing hams (legs), shoulders, loins 
or collars, and parts thereof 0 
1602.49.19.00 - - - - - Other 0 
1602.49.30.00 - - - - Containing by weight 40% or more but less than 80% of 
meat or meat offal, of any kind, including fats of any 
kind or origin 0 
- - - - Containing by weight less than 40% of meat offal, of any 
kind, including fats of any kind or origin: 
1602.49.50.10 - - - - - Pastes, pâtes and prepared meals containing meat of 
swine 
26 
1602.49.50.90 - - - - - Other 0 
- - - Other: 
1602.49.90.10 - - - - Pastes, pâtes and prepared meals containing meat of swine 17 
1602.49.90.90 - - - - Other 0 
H.S. Code 
Number 
Description Import Duty

140 CAP. 337.] IMPORT DUTIES 
1602.50 - Of bovine animals: 
1602.50.10.00 - - Uncooked; mixtures of cooked meat or offal and uncooked 
meat or offal 0 
- - Other: 
- - - In airtight containers: 
1602.50.31.00 - - - - Corned beef 16.6 
- - - - Other: 
1602.50.39.10 - - - - - Pastes, pâtes and prepared meals containing meat 26 
1602.50.39.90 - - - - - Other 0 
- - - Other: 
1602.50.80.10 - - - - Corned beef: 16.6 
- - - - Other: 
1602.50.80.91 - - - - - Pastes, pâtes and prepared meals containing meat 26 
1602.50.80.99 - - - - - Other 0 
1602.90 - Other, including preparations of blood of any animal: 
1602.90.10.00 - - Preparations of blood of any animal 0 
- - Other: 
- - - Of game or rabbit: 
1602.90.31.10 - - - - Pastes, pâtes and prepared meals containing meat 17 
1602.90.31.90 - - - - Other 0 
- - - Of reindeer: 
1602.90.41.10 - - - - Pastes, pâtes and prepared meals containing meat 26 
1602.90.41.90 - - - - Other 0 
- - - Other: 
- - - - Containing meat or meat offal of domestic swine: 
1602.90.51.10 - - - - - Pastes, pâtes and prepared meals containing meat 26 
1602.90.51.90 - - - - - Other 0 
- - - - Other: 
- - - - - Containing bovine meat or offal: 
- - - - - - Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal: 
1602.90.61.10 - - - - - - - Pastes, pâtes and prepared meals containing meat 20 
1602.90.61.90 - - - - - - - Other 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 141 
- - - - - - Other: 
1602.90.69.10 - - - - - - Pastes, pâtes and prepared meals containing meat 26 
1602.90.69.90 - - - - - - Other 0 
- - - - - Other: 
- - - - - - Of sheep or goats: 
- - - - - - - Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal: 
- - - - - - - - Of sheep: 
1602.90.72.10 - - - - - - - - - Pastes, pâtes and prepared meals containing meat 20 
1602.90.72.90 - - - - - - - - - Other 0 
- - - - - - - - Of goats: 
1602.90.74.10 - - - - - - - - - Pastes, pâtes and prepared meals containing meat 20 
1602.90.74.90 - - - - - - - - - Other 0 
- - - - - - - Other: 
- - - - - - - - Of sheep: 
1602.90.76.10 - - - - - - - - - Pastes, pâtes and prepared meals containing meat 20 
1602.90.76.90 - - - - - - - - - Other 0 
- - - - - - - - Of goats: 
1602.90.78.10 - - - - - - - - - Pastes, pâtes and prepared meals containing meat 20 
1602.90.78.90 - - - - - - - - - Other 0 
- - - - - - Other: 
1602.90.98.10 - - - - - - - Pastes, pâtes and prepared meals containing meat 25 
1602.90.98.90 - - - - - - - Other 0 
16.03 Extracts and juices of meat; fish or crustaceans, molluscs or 
other aquatic invertebrates: 
1603.00.10.00 - In immediate packings of a net content of 1 kg or less 20 
- Other: 
1603.00.80.00 - - In immediate packings of a net content of more than 1 kg 
but less than 20 kg 4 
1603.00.80.90 - - In immediate packings of a net content of more than 20 kg 0 
16.04 Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs: 
H.S. Code 
Number 
Description Import Duty

142 CAP. 337.] IMPORT DUTIES 
- Fish, whole or in pieces, but not minced: 
1604.11.00.00 - - Salmon 5.5 
1604.12 - - Herrings: 
1604.12.10.00 - - - Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not prefried in oil, deep frozen 15 
- - - Other: 
1604.12.91.00 - - - - In airtight containers 15 
1604.12.99.00 - - - - Other 15 
1604.13 - - Sardines, sardinella and brisling or sprats: 
- - - Sardines: 
1604.13.11.00 - - - - In olive oil 15 
1604.13.19.00 - - - - Other 15 
1604.13.90.00 - - - Other 15 
1604.14 - - Tunas, skipjack and bonito (Sarda spp.): 
- - - Tunas and skipjack: 
1604.14.11.00 - - - - In vegetable oil 21 
- - - - Other: 
1604.14.16.00 - - - - - Fillets know as loins 21 
1604.14.18.00 - - - - - Other 21 
1604.14.90.00 - - - Bonito (Sarda spp.) 21 
1604.15 - - Mackerel: 
- - - Of the species Scomber scombrus and Scomber japonicus: 
1604.15.11.00 - - - - Fillets 15 
1604.15.19.00 - - - - Other 15 
1604.15.90.00 - - - Of the species Scomber australasicus 15 
1604.16.00.00 - - Anchovies 15 
1604.19 - - Other: 
1604.19.10.00 - - - Salmonidae, other than salmon 7 
- - - Fish of the genus Euthynnus, other than skipjack (Euthynnus 
(Katsuwonus) pelamis): 
1604.19.31.00 - - - - Loins 21 
1604.19.39.00 - - - - Other 21 
1604.19.50.00 - - - Fish of the species Orcynopsis unicolor 15 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 143 
- - - Other: 
1604.19.91.00 - - - - Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not prefried in oil, deep frozen 15 
- - - - Other: 
1604.19.92.00 - - - - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 15 
1604.19.93.00 - - - - - Coalfish (Pollachius virens) 15 
1604.19.94.00 - - - - - Hake (Merluccius spp., Urophycis spp.) 15 
1604.19.95.00 - - - - - Alaska pollack (Theragra chalcogramma) and pollack 
(Pollachius pollachius) 15 
1604.19.98.00 - - - - - Other 15 
1604.20 - Other prepared or preserved fish: 
- - Preparations of surimi: 
1604.20.05.10 - - - Pastes 20 
1604.20.05.90 - - - Other 15 
- - Other: 
- - - Of salmon: 
1604.20.10.10 - - - - Pastes 5.5 
1604.20.10.90 - - - - Other 5.5 
- - - Of salmonidae, other than salmon: 
1604.20.30.10 - - - - Pastes 7 
1604.20.30.90 - - - - Other 7 
- - - Of anchovies: 
1604.20.40.10 - - - - Pastes 25 
1604.20.40.90 - - - - Other 15 
- - - Of sardines, bonito, mackerel of the species Scomber 
scombrus and Scomber japonicus, fish of the species 
Orcynopsis unicolor: 
1604.20.50.10 - - - - Pastes 25 
1604.20.50.90 - - - - Other 15 
- - - Of tunas, skipjack or other fish of the genus Euthynnus: 
1604.20.70.10 - - - - Pastes 24 
1604.20.70.90 - - - - Other 21 
- - - Of other fish: 
1604.20.90.10 - - - - Pastes 20 
H.S. Code 
Number 
Description Import Duty

144 CAP. 337.] IMPORT DUTIES 
1604.20.90.90 - - - - Other 15 
1604.30 - Caviar and caviar substitutes: 
1604.30.10.00 - - Caviar (sturgeon roe) 25 
1604.30.90.00 - - Caviar substitutes 25 
16.05 Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved: 
1605.10.00.00 - Crab 15 
1605.20 - Shrimps and prawns: 
1605.20.10.00 - - In airtight containers 15 
- - Other: 
1605.20.91.00 - - - In immediate packings of a net content not exceeding 2 kg 15 
1605.20.99.00 - - - Other 15 
1605.30 - Lobster: 
1605.30.10.00 - - Lobster meat, cooked, for the manufacture of lobster butter 
or of lobster pastes, pâtes , soups or sauces 15 
1605.30.90.00 - - Other 15 
1605.40.00.00 - Other crustaceans 15 
1605.90 - Other: 
- - Molluscs: 
- - - Mussels (Mytilus spp. Perna spp.): 
1605.90.11.00 - - - - In airtight containers 15 
1605.90.19.00 - - - - Other 15 
1605.90.30.00 - - - Other 15 
1605.90.90.00 - - Other aquatic invertebrates 15 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 145 
CHAPTER 17 
SUGARS AND SUGAR CONFECTIONERY 
NOTE 
1. This Chapter does not cover: 
(a) Sugar confectionery containing cocoa (heading No.18.06); 
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other 
products of heading No. 29.40; or 
(c) Medicaments and other products of Chapter 30. 
SUBHEADING NOTE 
1. For the purpose of subheadings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose 
content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 
99.5%. 
ADDITIONAL NOTES 
1. For the purposes of subheadings 1701.11.10.00, 1701.11.90.00, 1701.12.10.00 and 
1701.12.90.00, "raw sugar" means sugar, not flavoured or coloured or containing any other added 
substances, containing, in the dry state, less than 99.5% by weight of sucrose determined by the 
polarimetric method. 
2. For the purposes of subheading 1701.99.10, "white sugar" means sugar, not flavoured or coloured 
or containing any other added substances, containing, in the dry state, 99.5% or more by weight 
of sucrose, determined by the polarimetric method. 
3. For the purposes of subheadings 1702.30.10, 1702.40.10, 1702.60.10 and 1702.90.30, 
"isoglucose" means the product obtained from glucose or its polymers with a content by weight 
in the dry state of at least 10% fructose. 
4. For the purposes of subheading 1702.90.80 'inulin syrup' means the immediate product, other 
than that falling within subheading 1702.60.90, obtained by hydrolysis of inulin or 
oligofructoses, containing in the dry state at least 10% fructose in free form or as sucrose. 
H.S. Code 
Number 
Description Import Duty 
17.01 Cane or beet sugar and chemically pure sucrose, in solid 
form: 
- Raw sugar not containing added flavouring or colouring 
matter: 
1701.11 - - Cane sugar: 
1701.11.10.00 - - - For refining 0 
1701.11.90.00 - - - Other 0 
1701.12 - - Beet sugar: 
1701.12.10.00 - - - For refining 0 
1701.12.90.00 - - - Other 0

146 CAP. 337.] IMPORT DUTIES 
- Other: 
1701.91 - - Containing added flavouring or colouring matter: 
- - - Dry soft drink concentrate: 
1701.91.00.11 - - - - For industrial production of soft drinks 15 
1701.91.00.19 - - - - Other 80 
1701.91.00.90 - - - Other 25 
1701.99 - - Other: 
- - - White sugar: 
1701.99.10.10 - - - - Icing sugar put up for retail sale 20 
1701.99.10.90 - - - - Other 0 
- - - Other: 
1701.99.90.10 - - - - Icing sugar put up for retail sale 20 
1701.99.90.90 - - - - Other 0 
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: 
1702.11 - - Containing by weight 99% or more lactose, expressed as 
anhydrous lactose, calculated on the dry matter: 
1702.11.00.10 - - - Put up for retail sale 24 
1702.11.00.90 - - - Other 0 
1702.19 - - Other: 
1702.19.00.10 - - - Put up for retail sale 24 
1702.19.00.90 - - - Other 0 
1702.20 - Maple sugar and maple syrup: 
- - Maple sugar in solid form, containing added flavouring or 
colouring matter: 
1702.20.10.10 - - - Put up for retail sale 25 
1702.20.10.90 - - - Other 0 
- - Other: 
1702.20.90.10 - - - Put up for retail sale 10 
1702.20.90.90 - - - Other 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 147 
1702.30 - Glucose and glucose syrup, not containing fructose or 
containing in the dry state less than 20% by weight of 
fructose: 
- - Isoglucose: 
1702.30.10.10 - - - Put up for retail sale 25 
1702.30.10.90 - - - Other 0 
- - Other: 
- - - Containing in the dry state, 99% or more by weight of 
glucose: 
- - - - In the form of white crystalline powder, whether or not 
agglomerated: 
1702.30.51.10 - - - - - Put up for retail sale 25 
1702.30.51.90 - - - - - Other 0 
- - - - Other: 
1702.30.59.10 - - - - - Put up for retail sale 25 
1702.30.59.90 - - - - - Other 0 
- - - Other: 
- - - - In the form of white crystalline powder, whether or not 
agglomerated: 
1702.30.91.10 - - - Put up for retail sale 25 
1702.30.91.90 - - - Other 0 
- - - - Other: 
1702.30.99.10 - - - Put up for retail sale 25 
1702.30.99.90 - - - Other 0 
1702.40 - Glucose and glucose syrup, containing in the dry state at 
least 20% but less than 50% by weight of fructose: 
- - Isoglucose: 
1702.40.10.10 - - - Put up for retail sale 25 
1702.40.10.90 - - - Other 0 
- - Other: 
1702.40.90.10 - - - Put up for retail sale 25 
1702.40.90.90 - - - Other 0 
1702.50 - Chemically pure fructose: 
1702.50.00.10 - - Put up for retail sale 20 
1702.50.00.90 - - Other 0 
H.S. Code 
Number 
Description Import Duty

148 CAP. 337.] IMPORT DUTIES 
1702.60 - Other fructose and fructose syrup, containing in the dry state 
more than 50% by weight of fructose: 
- - Isoglucose: 
1702.60.10.10 - - - Put up for retail sale 25 
1702.60.10.90 - - - Other 0 
- - Inulin syrup: 
1702.60.80.10 - - - Put up for retail sale 25 
1702.60.80.90 - - - Other 0 
- - Other: 
1702.60.95.10 - - - Put up for retail sale 25 
1702.60.95.90 - - - Other 0 
1702.90 - Other, including invert sugar: 
- - Chemically pure maltose: 
1702.90.10.10 - - - Put up for retail sale 20 
1702.90.10.90 - - - Other 0 
- - Isoglucose: 
1702.90.30.10 - - - Put up for retail sale 25 
1702.90.30.90 - - - Other 0 
- - Maltodextrine and maltodextrine syrup: 
1702.90.50.10 - - - Put up for retail sale 25 
1702.90.50.90 - - - Other 0 
- - Artificial honey, whether or not mixed with natural honey: 
1702.90.60.10 - - - Put up for retail sale 25 
1702.90.60.90 - - - Other 0 
- - Caramel: 
- - - Containing 50% or more by weight of sucrose in the dry 
matter: 
1702.90.71.10 - - - - Put up for retail sale 25 
1702.90.71.90 - - - - Other 0 
- - - Other: 
- - - - In the form of powder, whether or not agglomerated: 
1702.90.75.10 - - - - - Put up for retail sale 25 
1702.90.75.90 - - - - - Other 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 149 
- - - - Other: 
1702.90.79.10 - - - - - Put up for retail sale 25 
1702.90.79.90 - - - - - Other 0 
- - Inulin syrup: 
1702.90.80.10 - - - Put up for retail sale 25 
1702.90.80.90 - - - Other 0 
- - Other: 
1702.90.99.10 - - - Put up for retail sale 25 
1702.90.99.90 - - - Other 0 
17.03 Molasses resulting from the extraction or refining of sugar: 
1703.10 - Cane molasses: 
1703.10.00.10 - - Flavoured or coloured 25 
1703.10.00.90 - - Other 0 
1703.90 - Other: 
1703.90.00.10 - - Flavoured or coloured 25 
1703.90.00.90 - - Other 0 
17.04 Sugar confectionery (including white chocolate), not 
containing cocoa: 
1704.10 - Chewing gum, whether or not sugar-coated: 
- - Containing less than 60% by weight of sucrose (including 
invert sugar expressed as sucrose): 
1704.10.11.00 - - - Gum in strips 8 
1704.10.19.00 - - - Other 8 
- - Containing 60% or more by weight of sucrose (including 
invert sugar expressed as sucrose): 
1704.10.91.00 - - - Gum in strips 8 
1704.10.99.00 - - - Other 8 
1704.90 - Other: 
1704.90.10.00 - - Liquorice extract containing more than 10% by weight of 
sucrose but not containing other added substances 
21 
1704.90.30.00 - - White chocolate 13 
- - Other: 
H.S. Code 
Number 
Description Import Duty

150 CAP. 337.] IMPORT DUTIES 
1704.90.51.00 - - - Pastes, including marzipan, in immediate packings of a net 
content of 1 kg or more 13 
1704.90.55.00 - - - Throat pastilles and cough drops 13 
1704.90.61.10 - - - Sugar coated (panned) goods 13 
- - - Other: 
1704.90.65.00 - - - - Gum confectionery and jelly confectionery including fruit 
pastes in the form of sugar confectionery 13 
1704.90.71.00 - - - - Boiled sweets whether or not filled 13 
1704.90.75.10 - - - - Toffees, caramels and similar sweets: 13 
- - - - Other: 
1704.90.81.00 - - - - - Compressed tablets 13 
1704.90.99.90 - - - - - Other 13 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 151 
CHAPTER 18 
COCOA AND COCOA PREPARATIONS 
NOTES 
1. This Chapter does not cover the preparations of heading No. 04.03, 19.01, 19.04, 19.05, 21.05, 
22.02, 22.08, 30.03 or 30.04. 
2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note l to this 
Chapter, other food preparations containing cocoa. 
H.S. Code 
Number Description Import Duty 
18.01 00.00.00 Cocoa beans, whole or broken, raw or roasted 0 
18.02 00.00.00 Cocoa shells, husks, skins and other cocoa waste 0 
18.03 Cocoa paste, whether or not defatted: 
1803.10 - Not defatted: 
1803.10.00.10 - - In bulk or in block 0 
1803.10.00.90 - - Other 12 
1803.20 - Wholly or partly defatted: 
1803.20.00.10 - - In bulk or in block 0 
1803.20.00.90 - - Other 12 
18.04 00.00.00 Cocoa butter, fat and oil 0 
18.05 00.00.00 Cocoa powder, not containing added sugar or other 
sweetening matter 0 
18.06 Chocolate and other food preparations containing cocoa: 
1806.10 - Cocoa powder, containing added sugar or other sweetening 
matter: 
1806.10.15.00 - - Containing no sucrose or containing less than 5% by weight of 
sucrose (including invert sugar expressed as sucrose) or 
isoglucose expressed as sucrose 10 
1806.10.20.00 - - Containing 5% or more but less than 65% by weight of sucrose 
(including invert sugar expressed as sucrose) or isoglucose 
expressed as sucrose 10

152 CAP. 337.] IMPORT DUTIES 
1806.10.30.00 - - Containing 65% or more but less than 80% by weight of 
sucrose (including invert sugar expressed as sucrose) or 
isoglucose expressed as sucrose 10 
1806.10.90.00 - - Containing 80% or more weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose 10 
1806.20 - Other preparations in blocks, slabs or bars weighing more than 
2 kg or in liquid, paste, powder, granular or other bulk form in 
containers or immediate packings, of a content exceeding 2 kg: 
1806.20.10.00 - - Containing 31% or more by weight of cocoa butter or 
containing a combined weight of 31% or more of cocoa butter 
and milkfat 12 
1806.20.30.00 - - Containing a combined weight of 25% or more, but less than 
31% of cocoa butter and milkfat 12 
- - Other: 
1806.20.50.00 - - - Containing 18% or more by weight of cocoa butter 12 
1806.20.70.00 - - - Chocolate milk crumb 22.3 
1806.20.80.00 - - - Chocolate flavour coating 12 
1806.20.95.00 - - - Other 12 
- Other, in blocks, slabs or bars: 
1806.31.00.00 - - Filled 12 
1806.32 - - Not filled: 
1806.32.10.00 - - - With added cereal, fruit or nuts 12 
1806.32.90.00 - - - Other 12 
1806.90 - Other: 
- - Chocolate and chocolate products: 
- - - Chocolates, whether or not filled: 
1806.90.11.00 - - - - Containing alcohol 12 
1806.90.19.00 - - - - Other 12 
- - - Other: 
1806.90.31.00 - - - - Filled 12 
1806.90.39.00 - - - - Not filled 12 
1806.90.50.00 - - Sugar confectionery and substitutes therefor made from sugar 
substitution products, containing cocoa 12 
1806.90.60.00 - - Spreads containing cocoa 12 
1806.90.70.00 - - Preparations containing cocoa for making beverages 12 
1806.90.90.00 - - Other 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 153 
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 No. 19.02, food preparations containing 
more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs 
or other aquatic invertebrates, or any combination thereof (Chapter 16); 
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal 
feeding (heading No. 23.09); or 
(c) Medicaments or other products of Chapter 30. 
2. For the purposes of heading No. 19.01, the terms "flour" and "meal" mean: 
(a) Cereal flour and meal of Chapter 11, and 
(b) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder 
of dried vegetables (heading No. 07.12), of potatoes (heading No. 11.05) or of dried 
leguminous vegetables (heading No. 11.06). 
3. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa 
calculated on a totally defatted basis or coated with chocolate or other food preparations 
containing cocoa of heading No. 18.06 (heading No. 18.06). 
4. For the purposes of heading No. 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. 
ADDITIONAL NOTES 
1. The expression "sweet biscuits" in subheading 1905.30 applies only to products having a water 
content of not more than 12% by weight (fillings and coatings are not to be taken into 
consideration in determining these contents). 
2. Subheading 1905.30 does not cover waffles and wafers with a water content of more than 10% 
by weight (subheading 1905.90.40). 
H.S. Code 
Number 
Description Import Duty 
19.01 Malt extract; food preparations of flour, meal, starch or 
malt extract, not containing cocoa or containing less than 
40% by weight of cocoa calculated on a totally defatted basis, 
not elsewhere specified or included; food preparations of 
goods of headings Nos. 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: 
1901.10 - Preparations for infant use, put up for retail sale: 
1901.10.00.10 - - Of goods of heading Nos. 04.01 to 04.04 containing cocoa 11 
1901.10.00.90 - - Other 0 
1901.20.00.00 - Mixes and doughs for the preparation of bakers’ wares of 
heading No. 19.05 11 
1901.90 - Other:

154 CAP. 337.] IMPORT DUTIES 
- - Malt extract: 
1901.90.11.00 - - - With a dry extract content of 90% or more by weight 0 
1901.90.19.00 - - - Other 0 
- - Other: 
- - - Containing no milk fats, sucrose, isoglucose, glucose or 
starch or containing less than 1.5% milk fat, 5% sucrose 
(including invert sugar) or isoglucose , 5% glucose or 
starch, excluding food preparations in powder form of 
goods of heading Nos. 04.01 to 04.04: 
1901.90.91.10 - - - - Containing any amount of any product of heading No. 
04.03, not in granules form 11 
1901.90.91.90 - - - - Other 11 
- - - Other: 
1901.90.99.10 - - - - Containing any amount of any product of Heading No. 
04.03, not in powder or granules form 11 
1901.90.99.90 - - - - Other 11 
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: 
1902.11.00.00 - - Containing eggs 12 
1902.19 - - Other: 
1902.19.10.00 - - - Containing no common wheat flour or meal 12 
1902.19.90.00 - - - Other 12 
1902.20 - Stuffed pasta, whether or not cooked or otherwise prepared: 
1902.20.10.00 - - Containing more than 20% by weight of fish, crustaceans, 
molluscs or other aquatic invertebrates 
15 
1902.20.30.00 - - Containing more than 20% by weight of sausages and the 
like, of meat and meat offal of any kind, including fats of any 
kind or origin 25 
- - Other: 
1902.20.91.00 - - - Cooked 13 
1902.20.99.00 - - - Other 13 
1902.30 - Other pasta: 
1902.30.10.00 - - Dried 10 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 155 
1902.30.90.00 - - Other 10 
1902.40 - Couscous: 
1902.40.10.00 - - Unprepared 12 
1902.40.90.00 - - Other 10 
19.03 00.00.00 Tapioca and substitutes therefor prepared from starch, in 
the form of flakes, grains, pearls, siftings or in similar 
forms 
10 
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 and meal), 
precooked , or otherwise prepared, not elsewhere specified 
or included: 
1904.10 - Prepared foods obtained by the swelling or roasting of 
cereals or cereal products: 
- - Obtained from maize: 
1904.10.10.10 - - - Savoury snacks 6 
1904.10.10.90 - - - Other 6 
- - Obtained from rice: 
1904.10.30.10 - - - Savoury snacks 6 
1904.10.30.90 - - - Other 6 
- - Other: 
1904.10.90.10 - - - Savoury snacks 6 
1904.10.90.90 - - - Other 6 
1904.20 - Prepared foods obtained from unroasted cereal flakes or 
from mixtures of unroasted cereal flakes and roasted cereal 
flakes or swelled cereals: 
1904.20.10.00 - - Preparations of the Müsli type based on unroasted cereal 
flakes 
13 
- - Other: 
1904.20.91.00 - - - Obtained from maize 6 
1904.20.95.00 - - - Obtained from rice 6 
1904.20.99.00 - - - Other 6 
1904.90 - Other: 
1904.90.10.00 - - Rice 13 
H.S. Code 
Number 
Description Import Duty

156 CAP. 337.] IMPORT DUTIES 
1904.90.90.00 - - Other 13 
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: 
1905.10.00.00 - Crispbread 9 
1905.20 - Gingerbread and the like: 
1905.20.10.00 - - Containing by weight of sucrose less than 30% (including 
invert sugar expressed as sucrose) 13 
1905.20.30.00 - - Containing by weight of sucrose 30% or more but less than 
50% (including invert sugar expressed as sucrose) 13 
1905.20.90.00 - - Containing by weight of sucrose 50% or more (including 
invert sugar expressed as sucrose) 13 
1905.30 - Sweet biscuits; waffles and wafers: 
- - Completely or partially coated or covered with chocolate or 
other preparations containing cocoa: 
- - - In immediate packings of a net content not exceeding 85 g: 
1905.30.11.10 - - - - Ice-cream cones, ice-cream wafers, chocolate covered 
biscuits individually wrapped 13 
1905.30.11.90 - - - - Other 13 
- - - Other: 
1905.30.19.10 - - - - Ice-cream cones, ice-cream wafers, chocolate covered 
biscuits individually wrapped 13 
1905.30.19.90 - - - - Other 13 
- - Other: 
- - - Sweet biscuits: 
1905.30.30.00 - - - - Containing 8% or more by weight of milkfats 13 
- - - - Other: 
1905.30.51.00 - - - - - Sandwich biscuits 13 
1905.30.59.00 - - - - - Other 13 
- - - Waffles and wafers: 
1905.30.91.00 - - - - Salted, whether or not filled 13 
- - - - Other: 
1905.30.99.10 - - - - - Ice-cream cones; ice-cream wafers 13 
1905.30.99.90 - - - - - Other 13 
1905.40 - Rusks, toasted bread and similar toasted products: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 157 
- - Rusks: 
1905.40.10.10 - - - Bread rusks for use in meat processing industry 0 
1905.40.10.90 - - - Other 14 
- - Other: 
1905.40.90.10 - - - Bread crumbs for use in meat processing industry 0 
1905.40.90.90 - - - Other 14 
1905.90 - Other: 
1905.90.10.00 - - Matzos 6 
1905.90.20.00 - - Communion wafers, empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar 
products 0 
- - Other: 
1905.90.30.00 - - - Bread, not containing added honey, eggs, cheese or fruit, 
and containing by weight in the dry matter state not more 
than 5% of sugars and not more than 5% of fat 
14 
- - - Waffles and wafers with a water content exceeding 10% by 
weight: 
1905.90.40.10 - - - - Ice-cream cones; ice-cream wafers 13 
1905.90.40.90 - - - - Other 13 
1905.90.45.00 - - - Biscuits 13 
1905.90.55.00 - - - Extruded or expanded products, savoury or salted 13 
- - - Other: 
- - - - With added sweetening matter: 
1905.90.60.10 - - - - - Bread 13 
1905.90.60.90 - - - - - Other 13 
- - - - Other: 
1905.90.90.10 - - - - - Bread 13 
1905.90.90.90 - - - - - Other 13 
H.S. Code 
Number 
Description Import Duty

158 CAP. 337.] IMPORT DUTIES 
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 Chapters 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 No. 21.04. 
2. Headings Nos. 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 No. 17.04) or chocolate confectionery 
(heading No. 18.06). 
3. Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 
7 or of heading No. 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 under heading No. 
20.02. 
5. For the purposes of heading No. 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 No. 2005.10., the expression "homogenised vegetables" means 
preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic 
purposes, in containers of a net weight content 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 No. 2005.10. takes 
precedence over all other subheadings of heading No. 20.05. 
2. For the purposes of subheading No. 2007.10., the expression "homogenised preparations" means 
preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic 
purposes, in containers of a net weight content not exceeding 250 g. For the application of this 
definition no account is to be taken of small quantities of any ingredients which may have been 
added to the preparation for seasoning, preservation or other purposes. These preparations may 
contain a small quantity of visible pieces of fruit. Subheading No. 2007.10 takes precedence over 
all other subheadings of heading No. 20.07. 
ADDITIONAL NOTES 
1. For the purposes of heading No. 20.01, vegetables, fruit, nuts and other edible parts of plants 
prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0.5% 
by weight or more, expressed as acetic acid. 
2. The products classified within subheadings 2008.20 to 2008.80, 2008.92 and 2008.99 shall be 
considered as containing added sugar when the 'sugar content' thereof exceeds by weight the 
percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

IMPORT DUTIES [CAP. 337. 159 
- pineapple and grapes : 13% 
- other fruits, including mixtures of fruit, and other edible parts of plants : 9% 
3. For the purposes of subheadings 2008.30.11.00 to 2008.30.39.00, 2008.40.11.00 to 
2008.40.39.00, 2008.50.11.00 to 2008.50.59.00, 2008.60.11 to 2008.60.39, 2008.70.11.00 to 
2008.70.59.00, 2008.80.11.00 to 2008.80.39.00, 2008.92.12.00 to 2008.92.38.00 and 
2008.99.11.00 to 2008.99.40, the following expressions shall have the meanings hereby assigned 
to them: 
- "actual alcoholic strength by mass": the number of kilograms of pure alcohol contained in 100 
kg of the product; 
- "%mas": the symbol for alcoholic strength by mass. 
4. For the purposes of subheadings 2001.90.91.00, 2006.00.35.00, 2006.00.91.00, 2007.10.91.00, 
2007.99.93.00, 2008.19.11.00, 2008.19.59.00, 2008.92.12.00, 2008.92.16.00, 2008.92.32.00, 
2008.92.36.00, 2008.92.51.00, 2008.92.72.00, 2008.92.76.00, 2008.92.92.00, 2008.92.94.00, 
2008.92.97.00, 2008.99.36, 2008.99.38, 2009.80.36.00, 2009.80.73, 2009.80.88, 2009.80.97, 
2009.90.92, 2009.90.95 and 2009.90.97 'tropical fruit' means guavas, mangoes, mangosteens, 
papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, 
carambola and pitahaya. 
5. For the purposes of subheadings 2001.90.91.00, 2006.00.35.00, 2006.00.91.00, 2007.99.93.00, 
2008.19.11.00, 2008.19.51.00, 2008.19.59.00, 2008.92.12.00, 2008.92.16.00, 2008.92.32.00, 
2008.92.36.00, 2008.92.51.00, 2008.92.72.00, 2008.92.76.00, 2008.92.92.00, 2008.92.94.00 and 
2008.92.97.00 'tropical nuts' means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and 
macadamia nuts. 
H.S. Code 
Number 
Description Import Duty 
20.01 Vegetables, fruit, nuts and other edible parts of plants, 
prepared or preserved by vinegar or acetic acid: 
2001.10.00.00 - Cucumbers and gherkins 22 
2001.20.00.00 - Onions 20 
2001.90 - Other: 
2001.90.10.00 - - Mango chutney 0 
2001.90.20.00 - - Fruit of the genus Capsicum other than sweet peppers or 
pimento 0 
2001.90.30.00 - - Sweet corn (Zea mays var. saccharata) 0 
2001.90.40.00 - - Yams, sweet potatoes and similar edible parts of plants 
containing 5% or more by weight of starch 13 
2001.90.50.00 - - Mushrooms 0 
2001.90.60.00 - - Palm hearts 20 
2001.90.65.00 - - Olives 20 
2001.90.70.00 - - Sweet peppers 0 
2001.90.75.00 - - Salad beetroot (Beta vulgaris var. conditiva) 20 
2001.90.85.00 - - Red cabbage 20

160 CAP. 337.] IMPORT DUTIES 
2001.90.91.00 - - Tropical fruit and tropical nuts 20 
- - Other: 
2001.90.96.10 - - - Artichokes 0 
2001.90.96.20 - - - Gardiniera 0 
2001.90.96.90 - - - Other 20 
20.02 Tomatoes prepared or preserved otherwise than by 
vinegar or acetic acid: 
2002.10 - Tomatoes, whole or in pieces: 
2002.10.10.00 - - Peeled 0 
2002.10.90.00 - - Other 0 
2002.90 - Other: 
- - With a dry matter content of less than 12% by weight: 
2002.90.11.00 - - - In immediate packings of a net content exceeding 1 kg 0 
2002.90.19.00 - - - In immediate packings of a net content not exceeding 1 kg 0 
- - With a dry matter content of not less than 12% but not more 
than 30% by weight: 
- - - In immediate packings of a net content exceeding 1 kg: 
2002.90.31.10 - - - - In immediate packings of a net content exceeding 3 kg, 
for industrial production 0 
2002.90.31.90 - - - - Other 0 
2002.90.39.00 - - - In immediate packings of a net content not exceeding 1 kg 0 
- - With a dry matter content of more than 30% by weight: 
- - - In immediate packings of a net content exceeding 1 kg: 
2002.90.91.10 - - - - In immediate packings of a net content of 3 kg and 
over, for industrial production 0 
2002.90.91.90 - - - - Other 0 
2002.90.99.00 - - - In immediate packings of a net content not exceeding 1 kg 0 
20.03 Mushrooms and truffles, prepared or preserved otherwise 
than by vinegar or acetic acid: 
2003.10 - Mushrooms: 
- - Of the genus Agaricus: 
2003.10.20.00 - - - Provisionally preserved, completely cooked 23 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 161 
- - - Other: 
2003.10.30.10 - - - - In immediate packings of a net content not exceeding 
5kg 0 
2003.10.30.90 - - - - Other 23 
2003.10.80.00 - - Other 23 
2003.20.00.00 - Truffles 18 
20.04 Other vegetables prepared or preserved otherwise than by 
vinegar or acetic acid, frozen, other than products of 
heading No. 20.06: 
2004.10 - Potatoes: 
2004.10.10.00 - - Cooked, not otherwise prepared 18 
- - Other: 
2004.10.91.00 - - - In the form of flour, meal or flakes 11 
2004.10.99.00 - - - Other 22 
2004.90 - Other vegetables and mixtures of vegetables: 
2004.90.10.00 - - Sweet corn (Zea mays var. saccharata) 8 
2004.90.30.00 - - Sauerkraut, capers and olives 20 
2004.90.50.00 - - Peas (Pisum sativum) and immature beans of the species 
Phaseolus spp., in pod 0 
- - Other, including mixtures: 
2004.90.91.00 - - - Onions, cooked, not otherwise prepared 18 
2004.90.98.00 - - - Other 22 
20.05 Other vegetables prepared or preserved otherwise than by 
vinegar or acetic acid, not frozen, other than products of 
heading No. 20.06: 
2005.10.00.00 - Homogenised vegetables 22 
2005.20 - Potatoes: 
2005.20.10.00 - - In the form of flour, meal or flakes 11 
- - Other: 
2005.20.20.00 - - - Thinly sliced, fried or baked, whether or not salted or 
flavoured, in airtight packings, suitable for immediate 
consumption 0 
2005.20.80.00 - - - Other 22 
H.S. Code 
Number 
Description Import Duty

162 CAP. 337.] IMPORT DUTIES 
2005.40 - Peas (Pisum sativum): 
2005.40.00.10 - - In immediate packings of a net content of 3 kg or less 0 
2005.40.00.90 - - Other 24 
- Beans (Vigna spp., Phaseolus spp.): 
2005.51.00.00 - - Beans, shelled 22 
2005.59 - - Other: 
2005.59.00.10 - - - Butter beans and baked beans in immediate packings of a 
net content of 3 kg or less 0 
2005.59.00.90 - - - Other 24 
2005.60.00.00 - Asparagus 22 
2005.70 - Olives: 
2005.70.10.00 - - In immediate packings of a net content not exceeding 5 kg 20 
2005.70.90.00 - - Other 20 
2005.80.00.00 - Sweet corn (Zea mays var. saccharata) 20 
2005.90 - Other vegetables and mixtures of vegetables: 
2005.90.10.00 - - Fruit of the genus Capsicum other than sweet peppers or 
pimentos 0 
2005.90.30.00 - - Capers 20 
- - Globe artichokes: 
2005.90.50.10 - - - In immediate packings of a net content of 3 kg or less 0 
2005.90.50.90 - - - Other 22 
2005.90.60.00 - - Carrots 22 
- - Mixtures of vegetables: 
2005.90.70.10 - - - Gardiniera 0 
2005.90.70.20 - - - Kaponata 0 
2005.90.70.90 - - - Other 22 
2005.90.75.00 - - Sauerkraut 20 
2005.90.80.00 - - Other 22 
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, 
preserved by sugar (drained, glacé or crystallised): 
2006.00.10.00 - Ginger 0 
- Other: 
- - With a sugar content exceeding 13% by weight: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 163 
2006.00.31.00 - - - Cherries 25 
2006.00.35.00 - - - Tropical fruit and tropical nuts 25 
2006.00.38.00 - - - Other 25 
- - Other: 
2006.00.91.00 - - - Tropical fruit and tropical nuts 25 
2006.00.99.00 - - - Other 25 
20.07 Jams, fruit jellies, marmalades, fruit or nut puree’ and 
fruit or nut pastes, being cooked preparations, whether or 
not containing added sugar or other sweetening matter: 
2007.10 - Homogenised preparations: 
2007.10.10.00 - - With a sugar content exceeding 13% by weight 20 
- - Other: 
2007.10.91.00 - - - Of tropical fruit 20 
2007.10.99.00 - - - Other 20 
- Other: 
2007.91 - - Citrus fruit: 
- - - With a sugar content exceeding 30% by weight: 
2007.91.10.10 - - - - Jams and marmalades 20 
2007.91.10.20 - - - - Fruit jellies 25 
2007.91.10.90 - - - - Other 20 
- - - With a sugar content exceeding 13% but not exceeding 
30% by weight: 
2007.91.30.10 - - - - Jams and marmalades 20 
2007.91.30.20 - - - - Fruit jellies 25 
2007.91.30.90 - - - - Other 20 
- - - Other: 
2007.91.90.10 - - - - Jams and marmalades 20 
2007.91.90.20 - - - - Fruit jellies 25 
2007.91.90.90 - - - - Other 20 
2007.99 - - Other: 
- - - With a sugar content exceeding 30% by weight: 
H.S. Code 
Number 
Description Import Duty

164 CAP. 337.] IMPORT DUTIES 
2007.99.10.00 - - - - Plum purée and paste and prune purée and paste, in 
immediate packings of a net content exceeding 100 kg, for 
industrial processing 20 
2007.99.20.00 - - - - Chestnut purée and paste 20 
- - - - Other: 
- - - - - Of cherries: 
2007.99.31.10 - - - - - - Jams and marmalades 20 
2007.99.31.20 - - - - - - Fruit jellies 25 
2007.99.31.90 - - - - - - Other 20 
- - - - - Of strawberries: 
2007.99.33.10 - - - - - - Jams and marmalades 20 
2007.99.33.20 - - - - - - Fruit jellies 25 
2007.99.33.90 - - - - - - Other 20 
- - - - - Of raspberries: 
2007.99.35.10 - - - - - - Jams and marmalades 20 
2007.99.35.20 - - - - - - Fruit jellies 25 
2007.99.35.90 - - - - - - Other 20 
- - - - - Other: 
2007.99.39.10 - - - - - - Jams and marmalades 20 
2007.99.39.20 - - - - - - Fruit jellies 25 
2007.99.39.90 - - - - - - Other 20 
- - - With a sugar content exceeding 13% but not exceeding 
30%: 
2007.99.51.00 - - - - Chestnut purée and paste 20 
2007.99.55.00 - - - - Apple purée, including compotes 20 
- - - - Other: 
2007.99.58.10 - - - - - Jams and marmalades 20 
2007.99.58.20 - - - - - Fruit jellies 25 
2007.99.58.90 - - - - - Other 20 
- - - Other: 
2007.99.91.00 - - - - Apple purée, including compotes 20 
2007.99.93.00 - - - - Of tropical fruit and tropical nuts 20 
- - - - Other: 
2007.99.98.10 - - - - - Jams and marmalades 20 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 165 
2007.99.98.20 - - - - - Fruit jellies 25 
2007.99.98.90 - - - - - Other 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: 
- Nuts, ground-nuts and other seeds, whether or not mixed 
together: 
2008.11 - - Ground-nuts: 
2008.11.10.00 - - - Peanut butter 20 
- - - Other, in immediate packings of a net content: 
- - - - Exceeding 1 kg: 
2008.11.92.00 - - - - - Roasted 14 
2008.11.94.00 - - - - - Other 16 
- - - - Not exceeding 1 kg: 
2008.11.96.00 - - - - - Roasted 14 
2008.11.98.00 - - - - - Other 16 
2008.19 - - Other, including mixtures: 
- - - In immediate packings of a net content exceeding 1 kg: 
2008.19.11.00 - - - - Tropical nut mixtures containing 50% or more by 
weight of tropical nuts and tropical fruit 14 
- - - - Other: 
2008.19.13.00 - - - - - Roasted almonds and pistachios 14 
2008.19.19.00 - - - - - Other 14 
- - - In immediate packings of a net content not exceeding 1 kg: 
- - - - Tropical nuts; mixtures containing 50% or more by 
weight of tropical nuts and tropical fruit: 
2008.19.51.00 - - - - - Roasted tropical nuts 16 
2008.19.59.00 - - - - - Other 16 
- - - - Other: 
- - - - - Roasted nuts: 
2008.19.93.00 - - - - - - Almonds and pistachios 16 
2008.19.95.00 - - - - - - Other 16 
2008.19.99.00 - - - - - Other 16 
H.S. Code 
Number 
Description Import Duty

166 CAP. 337.] IMPORT DUTIES 
2008.20 - Pineapples: 
- - Containing added spirit: 
- - - In immediate packings of a net content exceeding 1 kg: 
- - - - With a sugar content exceeding 17% by weight: 
2008.20.11.10 - - - - - In airtight containers 32 
2008.20.11.90 - - - - - Other 25 
- - - - Other: 
2008.20.19.10 - - - - - In airtight containers 32 
2008.20.19.90 - - - - - Other 25 
- - - In immediate packings of a net content not exceeding 1 kg: 
- - - - With a sugar content exceeding 19% by weight: 
2008.20.31.10 - - - - - In airtight containers 32 
2008.20.31.90 - - - - - Other 25 
- - - - Other: 
2008.20.39.10 - - - - - In airtight containers 32 
2008.20.39.90 - - - - - Other 25 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
- - - - With a sugar content exceeding 17% by weight: 
2008.20.51.10 - - - - - In immediate packings of a net content not exceeding 
2.5 kg 0 
2008.20.51.90 - - - - - Other 22 
- - - - Other: 
2008.20.59.10 - - - - - In immediate packings of a net content not exceeding 
2.5 kg 0 
2008.20.59.90 - - - - - Other 22 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.20.71.00 - - - - With a sugar content exceeding 19% by weight 0 
2008.20.79.00 - - - - Other 0 
- - - Not containing added sugar, in immediate packings of a net 
content: 
2008.20.91.00 - - - - Of 4.5 kg or more 23 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 167 
- - - - Of less than 4.5 kg: 
2008.20.99.10 - - - - - In immediate packing of a net content not exceeding 
2.5 kg 0 
2008.20.99.90 - - - - - Other 23 
2008.30 - Citrus fruit: 
- - Containing added spirit: 
- - - With a sugar content exceeding 9% by weight: 
2008.30.11.00 - - - - Of an actual alcoholic exceeding 11.85% mas 30 
2008.30.19.00 - - - - Other 32 
- - - Other: 
2008.30.31.00 - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.30.39.00 - - - - Other 32 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
2008.30.51.00 - - - - Grapefruit segments 17 
2008.30.55.00 - - - - Mandarins (including tangerines and satsumas); 
clementines, wilkings and other similar citrus hybrids 21 
2008.30.59.00 - - - - Other 20 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.30.71.00 - - - - Grapefruit segments 17 
2008.30.75.00 - - - - Mandarins (including tangerines and satsumas); 
clementines, wilkings and other similar citrus hybrids 20 
2008.30.79.00 - - - - Other 24 
- - - Not containing added sugar, in immediate packings of a net 
content: 
2008.30.91.00 - - - - Of 4.5 kg or more 23 
2008.30.99.00 - - - - Of less than 4.5 kg 23 
2008.40 - Pears: 
- - Containing added spirit: 
- - - In immediate packings of a net content exceeding 1 kg: 
- - - - With a sugar content exceeding 13% by weight: 
H.S. Code 
Number 
Description Import Duty

168 CAP. 337.] IMPORT DUTIES 
2008.40.11.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.40.19.00 - - - - - Other 32 
- - - - Other: 
2008.40.21.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.40.29.00 - - - - - Other 32 
- - - In immediate packings of a net content not exceeding 1 kg: 
2008.40.31.00 - - - - With a sugar content exceeding 15% by weight 32 
2008.40.39.00 - - - - Other 32 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
- - - - With a sugar content exceeding 13% by weight: 
2008.40.51.10 - - - - - In immediate packings of a net content not exceeding 
4 kg 
0 
2008.40.51.90 - - - - - Other 20 
- - - - Other: 
2008.40.59.10 - - - - - In immediate packings of a net content not exceeding 
4 kg 0 
2008.40.59.90 - - - - - Other 20 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.40.71.00 - - - - With a sugar content exceeding 15% by weight 0 
2008.40.79.00 - - - - Other 0 
- - - Not containing added sugar, in immediate packings of a net 
content: 
2008.40.91.00 - - - - Of 4.5 kg or more 0 
- - - - Of less than 4.5 kg: 
2008.40.99.10 - - - - - In immediate packings of a net content not exceeding 
4 kg 0 
2008.40.99.90 - - - - - Other 21 
2008.50 - Apricots: 
- - Containing added spirit: 
- - - In immediate packings of a net content exceeding 1 kg: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 169 
- - - - With a sugar content exceeding 13% by weight: 
2008.50.11.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.50.19.00 - - - - - Other 32 
- - - - Other: 
2008.50.31.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 
30 
2008.50.39.00 - - - - - Other 32 
- - - In immediate packings of a net content not exceeding 1 kg: 
2008.50.51.00 - - - - With a sugar content exceeding 15% by weight 32 
2008.50.59.00 - - - - Other 32 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
2008.50.61.00 - - - - With a sugar content exceeding 13% by weight 22 
2008.50.69.00 - - - - Other 22 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.50.71.00 - - - - With a sugar content exceeding 15% by weight 24 
2008.50.79.00 - - - - Other 24 
- - - Not containing added sugar, in immediate packings of a net 
content: 
- - - - Of 5 kg or more: 
2008.50.92.10 - - - - - Purée 0 
2008.50.92.90 - - - - - Other 17 
- - - - Of 4.5 kg or more but less than 5 kg: 
2008.50.94.10 - - - - - Purée 0 
2008.50.94.90 - - - - - Other 17 
2008.50.99.00 - - - - Of less than 4.5 kg 23 
2008.60 - Cherries: 
- - Containing added spirit: 
- - - With a sugar content exceeding 9% by weight: 
- - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas: 
2008.60.11.10 - - - - - In airtight containers 30 
H.S. Code 
Number 
Description Import Duty

170 CAP. 337.] IMPORT DUTIES 
2008.60.11.90 - - - - - Other 25 
- - - - Other: 
2008.60.19.10 - - - - - In airtight containers 32 
2008.60.19.90 - - - - - Other 25 
- - - Other: 
- - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas: 
2008.60.31.10 - - - - - In airtight containers 30 
2008.60.31.90 - - - - - Other 25 
- - - - Other: 
2008.60.39.10 - - - - - In airtight containers 32 
2008.60.39.90 - - - - - Other 25 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
2008.60.51.00 - - - - Sour cherries (Prunus cerasus) 20 
2008.60.59.00 - - - - Other 20 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.60.61.00 - - - - Sour cherries (Prunus cerasus) 24 
2008.60.69.00 - - - - Other 24 
- - - Not containing added sugar, in immediate packings of a net 
content: 
- - - - Of 4.5 kg or more: 
2008.60.71.00 - - - - - Sour cherries (Prunus cerasus) 23 
2008.60.79.00 - - - - - Other 0 
- - - - Of less than 4.5 kg: 
2008.60.91.00 - - - - - Sour cherries (Prunus cerasus) 23 
2008.60.99.00 - - - - - Other 23 
2008.70 - Peaches: 
- - Containing added spirit: 
- - - In immediate packings of a net content exceeding 1 kg: 
- - - - With a sugar content exceeding 13% by weight: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 171 
2008.70.11.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.70.19.00 - - - - - Other 32 
- - - - Other: 
2008.70.31.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.70.39.00 - - - - - Other 32 
- - - In immediate packings of a net content not exceeding 1 kg: 
2008.70.51.00 - - - - With a sugar content exceeding 15% by weight 32 
2008.70.59.00 - - - - Other 32 
- - Not containing added spirit: 
- - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
- - - - With a sugar content exceeding 13% by weight: 
2008.70.61.10 - - - - - In immediate packings of a net content not exceeding 
4 kg 
0 
2008.70.61.90 - - - - - Other 22 
- - - - Other: 
2008.70.69.10 - - - - - In immediate packings of a net content not exceeding 
4 kg 
0 
2008.70.69.90 - - - - - Other 22 
- - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.70.71.00 - - - - With a sugar content exceeding 15% by weight 0 
2008.70.79.00 - - - - Other 0 
- - - Not containing added sugar, in immediate packings of a net 
content: 
- - - - Of 5 kg or more: 
2008.70.92.10 - - - - - Purée 0 
2008.70.92.90 - - - - - Other 19 
- - - - Of less than 5 kg, but not less than 4.5 kg: 
2008.70.94.10 - - - - - Purée 0 
2008.70.94.90 - - - - - Other 19 
- - - - Of less than 4.5 kg: 
H.S. Code 
Number 
Description Import Duty

172 CAP. 337.] IMPORT DUTIES 
2008.70.99.10 - - - - - In immediate packing of a net content not exceeding 
4 kg 0 
2008.70.99.90 - - - - - Other 23 
2008.80 - Strawberries: 
- - Containing added spirit: 
- - - With a sugar content exceeding 9% by weight: 
2008.80.11.00 - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.80.19.00 - - - - Other 32 
- - - Other: 
2008.80.31.00 - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 30 
2008.80.39.00 - - - - Other 32 
- - Not containing added spirit: 
2008.80.50.00 - - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg 20 
2008.80.70.00 - - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg 24 
- - - Not containing added sugar, in immediate packings of a net 
content: 
2008.80.91.00 - - - - Of 4.5 kg or more 0 
2008.80.99.00 - - - - Of less than 4.5 kg 23 
- Other, including mixtures other than those of subheading 
No. 2008.19: 
2008.91.00.00 - - Palm hearts 16 
2008.92 - - Mixtures: 
- - - Containing added spirit: 
- - - - With a sugar content exceeding 9% by weight: 
- - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas: 
2008.92.12.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 30 
2008.92.14.00 - - - - - - Other 30 
- - - - - Other: 
2008.92.16.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 32 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 173 
2008.92.18.00 - - - - - - Other 32 
- - - - Other: 
- - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas: 
2008.92.32.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 30 
2008.92.34.00 - - - - - - Other 30 
- - - - - Other: 
2008.92.36.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 32 
2008.92.38.00 - - - - - - Other 32 
- - - Not containing added spirit: 
- - - - Containing added sugar: 
- - - - - In immediate packings of a net content exceeding 1 kg: 
2008.92.51.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 20 
2008.92.59.00 - - - - - - Other 20 
- - - - - Other: 
- - - - - - Mixtures of fruit in which no single fruit exceeds 50% 
of the total weight of the fruits: 
2008.92.72.00 - - - - - - - Of tropical fruit (including mixtures containing 
50% or more by weight of tropical nuts and tropical 
fruit) 15 
2008.92.74.00 - - - - - - - Other 15 
- - - - - - Other: 
2008.92.76.00 - - - - - - - Of tropical fruit (including mixtures containing 
50% or more by weight of tropical nuts and tropical 
fruit) 
22 
2008.92.78.00 - - - - - - - Other 22 
- - - - Not containing added sugar, in immediate packings of a 
net content: 
- - - - - Of 5 kg or more: 
2008.92.92.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 0 
2008.92.93.00 - - - - - - Other 0 
- - - - - Of 4.5 kg or more but less than 5 kg: 
H.S. Code 
Number 
Description Import Duty

174 CAP. 337.] IMPORT DUTIES 
2008.92.94.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 0 
2008.92.96.00 - - - - - - Other 0 
- - - - - Of less than 4.5 kg: 
2008.92.97.00 - - - - - - Of tropical fruit (including mixtures containing 50% 
or more by weight of tropical nuts and tropical fruit) 23 
2008.92.98.00 - - - - - - Other 23 
2008.99 - - Other: 
- - - Containing added spirit: 
- - - - Ginger: 
2008.99.11.00 - - - - - Of an actual alcoholic strength by mass not exceeding 
11.85% mas 16 
2008.99.19.00 - - - - - Other 24 
- - - - Grapes: 
- - - - - With a sugar content exceeding 13% by weight: 
2008.99.21.10 - - - - - - In airtight containers 32 
2008.99.21.90 - - - - - - Other 25 
- - - - - Other: 
2008.99.23.10 - - - - - - In airtight containers 32 
2008.99.23.90 - - - - - - Other 25 
- - - - Other: 
- - - - - With a sugar content exceeding 9% by weight: 
- - - - - - Of an actual alcoholic strength by mass not 
exceeding 11.85% mas: 
2008.99.25.00 - - - - - - - Passionfruit and guavas 20 
- - - - - - - Mangoes, mangosteens, papaws (papayas), 
tamarinds, cashew apples, lychees, jackfruit, 
sapodillo plums, carambola and pitahaya: 
2008.99.26.10 - - - - - - - - In airtight containers 30 
2008.99.26.90 - - - - - - - - Other 25 
- - - - - - - Other: 
2008.99.28.10 - - - - - - - - In airtight containers 30 
2008.99.28.90 - - - - - - - - Other 25 
- - - - - - Other: 
2008.99.32.00 - - - - - - - Passionfruit and guavas 20 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 175 
- - - - - - - Mangoes, mangosteens, papaws (papayas), 
tamarinds, cashew apples, lychees, jackfruit, 
sapodillo plums, carambola and pitahaya: 
2008.99.33.10 - - - - - - - - In airtight containers 32 
2008.99.33.90 - - - - - - - - Other 25 
- - - - - - - Other: 
2008.99.34.10 - - - - - - - - In airtight containers 32 
2008.99.34.90 - - - - - - - - Other 25 
- - - - - Other: 
- - - - - - Of an actual alcoholic strength by mass not 
exceeding 11.85% mas: 
- - - - - - - Tropical fruit: 
2008.99.36.10 - - - - - - - - In airtight containers 30 
2008.99.36.90 - - - - - - - - Other 25 
- - - - - - - Other: 
2008.99.37.10 - - - - - - - - In airtight containers 30 
2008.99.37.90 - - - - - - - - Other 25 
- - - - - - Other: 
- - - - - - - Tropical fruit: 
2008.99.38.10 - - - - - - - - In airtight containers 32 
2008.99.38.90 - - - - - - - - Other 25 
- - - - - - - Other: 
2008.99.40.10 - - - - - - - - In airtight containers 32 
2008.99.40.90 - - - - - - - - Other 25 
- - - Not containing added spirit: 
- - - - Containing added sugar, in immediate packings of a net 
content exceeding 1 kg: 
2008.99.41.00 - - - - - Ginger 0 
2008.99.43.00 - - - - - Grapes 22 
2008.99.45.00 - - - - - Plums and prunes 20 
2008.99.46.00 - - - - - Passionfruit, guavas and tamarinds 10 
2008.99.47.00 - - - - - Mangoes, mangosteens, papaws (papayas), cashew 
apples, lychees, jackfruit, sapodillo plums, 
carambola and pitahaya 20 
2008.99.49.00 - - - - - Other 20 
H.S. Code 
Number 
Description Import Duty

176 CAP. 337.] IMPORT DUTIES 
- - - - Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg: 
2008.99.51.00 - - - - - Ginger 0 
2008.99.53.00 - - - - - Grapes 24 
2008.99.55.00 - - - - - Plums and prunes 24 
2008.99.61.00 - - - - - Passionfruit and guavas 12 
2008.99.62.00 - - - - - Mangoes, mangosteens, papaws (papayas), tamarinds, 
cashew apples, lychees, jackfruit, sapodillo plums, 
carambola and pitahaya 24 
2008.99.68.00 - - - - - Other 24 
- - - - Not containing added sugar: 
- - - - - Plums and prunes, in immediate packings of a net 
content: 
2008.99.72.00 - - - - - - Of 5 kg or more 19 
2008.99.74.00 - - - - - - Of 4.5 kg or more but less than 5 kg 19 
2008.99.79.00 - - - - - - Of less than 4.5 kg 23 
2008.99.85.00 - - - - - Maize (corn), other than sweet corn (Zea mays var. 
saccharata) 8 
2008.99.91.00 - - - - - Yams, sweet potatoes and similar edible parts of 
plants, containing 5% or more by weight of starch 13 
2008.99.99.00 - - - - - Other 0 
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: 
2009.11 - - Frozen: 
- - - Of a density exceeding 1.33 g/cm3 
at 20° C: 
2009.11.11.00 - - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight 42 
2009.11.19.00 - - - - Other 42 
- - - Of a density not exceeding 1.33 g/cm3 at 20° C: 
- - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight and with an added sugar content exceeding 
30% by weight: 
2009.11.91.10 - - - - - Concentrated 19 
- - - - - Other: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 177 
2009.11.91.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.11.91.99 - - - - - - Other 19 
- - - - Other: 
2009.11.99.10 - - - - - Concentrated 15 
- - - - - Other: 
2009.11.99.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.11.99.99 - - - - - - Other 19 
2009.19 - - Other: 
- - - Of a density exceeding 1.33 g/cm3 at 20° C: 
2009.19.11.00 - - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight 42 
2009.19.19.00 - - - - Other 42 
- - - Of a density not exceeding 1.33 g/cm3 at 20° C: 
- - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight and with an added sugar content exceeding 
30% by weight: 
2009.19.91.10 - - - - - Concentrated 19 
- - - - - Other: 
2009.19.91.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.19.91.99 - - - - - - Other 19 
- - - - Other: 
2009.19.99.10 - - - - - Concentrated 19 
- - - - - Other: 
2009.19.99.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.19.99.99 - - - - - - Other 19 
2009.20 - Grapefruit juice: 
- - Of a density exceeding 1.33 g/cm3 at 20° C: 
2009.20.11.00 - - - Of a value not exceeding Lm13.50,0 per 100 kg net weight 42 
2009.20.19.00 - - - Other 42 
- - Of a density not exceeding 1.33 g/cm3 at 20° C: 
- - - Of a value not exceeding Lm13.50,0 per 100 kg net weight 
and with an added sugar content exceeding 30% by weight: 
2009.20.91.10 - - - - Concentrated 15 
- - - - Other: 
H.S. Code 
Number 
Description Import Duty

178 CAP. 337.] IMPORT DUTIES 
2009.20.91.91 - - - - - Packed in containers not exceeding 600 gm net 15 
2009.20.91.99 - - - - - Other 15 
- - - Other: 
2009.20.99.10 - - - - Concentrated 15 
- - - - Other: 
2009.20.99.91 - - - - - Packed in containers not exceeding 600 gm net 15 
2009.20.99.99 - - - - - Other 15 
2009.30 - Juice of any other single citrus fruit: 
- - Of a density exceeding 1.33 g/cm3 at 20° C: 
2009.30.11.00 - - - Of a value not exceeding Lm13.50,0 per 100 kg net weight 42 
2009.30.19.00 - - - Other 42 
- - Of a density not exceeding 1.33 g/cm3 at 20º C: 
- - - Of a value exceeding Lm13.50,0 per 100 kg net weight: 
- - - - Containing added sugar: 
2009.30.31.10 - - - - - Concentrated 18 
- - - - - Other: 
2009.30.31.91 - - - - - - Packed in containers not exceeding 600 gm net 18 
2009.30.31.99 - - - - - - Other 18 
- - - - Other: 
2009.30.39.10 - - - - - Concentrated 19 
- - - - - Other: 
2009.30.39.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.30.39.99 - - - - - - Other 19 
- - - Of a value not exceeding Lm13.50,0 per 100 kg net weight: 
- - - - Lemon juice: 
- - - - - With an added sugar content exceeding 30% by weight: 
2009.30.51.10 - - - - - - Concentrated 18 
- - - - - - Other: 
2009.30.51.91 - - - - - - - Packed in containers not exceeding 600 gm net 18 
2009.30.51.99 - - - - - - - Other 18 
- - - - - With an added sugar content not exceeding 30% by 
weight: 
2009.30.55.10 - - - - - - Concentrated 18 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 179 
- - - - - - Other: 
2009.30.55.91 - - - - - - - Packed in containers not exceeding 600 gm net 18 
2009.30.55.99 - - - - - - - Other 18 
- - - - - Not containing added sugar: 
2009.30.59.10 - - - - - - Concentrated 19 
- - - - - - Other: 
2009.30.59.91 - - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.30.59.99 - - - - - - - Other 19 
- - - - Other citrus fruit juices: 
- - - - - With an added sugar content exceeding 30% by weight: 
2009.30.91.10 - - - - - - Concentrated 18 
- - - - - - Other: 
2009.30.91.91 - - - - - - - Packed in containers not exceeding 600 gm net 18 
2009.30.91.99 - - - - - - - Other 18 
- - - - - With an added sugar content not exceeding 30% by 
weight: 
2009.30.95.10 - - - - - - Concentrated 18 
- - - - - - Other: 
2009.30.95.91 - - - - - - - Packed in containers not exceeding 600 gm net 18 
2009.30.95.99 - - - - - - - Other 18 
- - - - - Not containing added sugar: 
2009.30.99.10 - - - - - - Concentrated 19 
- - - - - - Other: 
2009.30.99.91 - - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.30.99.99 - - - - - - - Other 19 
2009.40 - Pineapple juice: 
- - Of a density exceeding 1.33 g/cm3 at 20º C: 
2009.40.11.00 - - - Of a value not exceeding Lm13.50,0 per 100 kg net weight 42 
2009.40.19.00 - - - Other 42 
- - Of a density not exceeding 1.33 g/cm3 at 20º C: 
- - - Of a value exceeding Lm13.50,0 per 100 kg net weight, 
containing added sugar: 
2009.40.30.10 - - - - Concentrated 19 
H.S. Code 
Number 
Description Import Duty

180 CAP. 337.] IMPORT DUTIES 
- - - - Other: 
2009.40.30.91 - - - - - Packed in containers not exceeding 600 gm net 19 
2009.40.30.99 - - - - - Other 19 
- - - Other: 
- - - - With an added sugar content exceeding 30% by weight: 
2009.40.91.10 - - - - - Concentrated 19 
- - - - - Other: 
2009.40.91.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.40.91.99 - - - - - - Other 19 
- - - - With an added sugar content not exceeding 30% by 
weight: 
2009.40.93.10 - - - - - Concentrated 19 
- - - - - Other: 
2009.40.93.91 - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.40.93.99 - - - - - - Other 19 
- - - - Not containing added sugar: 
2009.40.99.10 - - - - - Concentrated 15 
- - - - - Other: 
2009.40.99.91 - - - - - - Packed in containers not exceeding 600 gm net 20 
2009.40.99.99 - - - - - - Other 20 
2009.50 - Tomato juice: 
- - Containing added sugar: 
2009.50.10.10 - - - In containers not exceeding 200 ml 20 
2009.50.10.90 - - - Other 20 
- - Other: 
2009.50.90.10 - - - In containers not exceeding 200 ml 21 
2009.50.90.90 - - - Other 21 
2009.60 - Grape juice (including grape must): 
- - Of a density exceeding 1.33 g/cm3 at 20ºC: 
- - - Of a value not exceeding Lm10.00,0 per 100 kg net weight: 
2009.60.11.10 - - - - Grape must - unfermented 50 
2009.60.11.90 - - - - Other 50 
- - - Other: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 181 
2009.60.19.10 - - - - Grape must - unfermented 50 
2009.60.19.90 - - - - Other 50 
- - Of a density not exceeding 1.33 g/cm3 at 20° C: 
- - - Of a value exceeding Lm8.00,0 per 100 kg net weight: 
- - - - Concentrated: 
2009.60.51.10 - - - - - Grape must - unfermented 15 
2009.60.51.90 - - - - - Other 28 
- - - - Other: 
2009.60.59.10 - - - - - Grape must - unfermented 15 
- - - - - Other: 
2009.60.59.91 - - - - - - Packed in containers not exceeding 600 gm net 28 
2009.60.59.99 - - - - - - Other 28 
- - - Of a value not exceeding Lm8.00,0 per 100 kg net weight: 
- - - - With an added sugar content exceeding 30% by weight: 
- - - - - Concentrated: 
2009.60.71.10 - - - - - - Grape must - unfermented 28 
2009.60.71.90 - - - - - - Other 28 
- - - - - Other: 
2009.60.79.10 - - - - - - Grape must - unfermented 28 
- - - - - - Other: 
2009.60.79.91 - - - - - - - Packed in containers not exceeding 600 gm net 28 
2009.60.79.99 - - - - - - - Other 28 
- - - - Other: 
- - - - - Concentrated: 
2009.60.90.11 - - - - - - Grape must - unfermented 28 
2009.60.90.19 - - - - - - Other 28 
- - - - - Other: 
2009.60.90.91 - - - - - - Grape must - unfermented 28 
- - - - - - Other: 
2009.60.90.95 - - - - - - - Packed in containers not exceeding 600 gm net 28 
2009.60.90.99 - - - - - - - Other 28 
2009.70 - Apple juice: 
H.S. Code 
Number 
Description Import Duty

182 CAP. 337.] IMPORT DUTIES 
- - Of a density exceeding 1.33 g/cm3 at 20ºC: 
2009.70.11.00 - - - Of a value not exceeding Lm10.00,0 per 100 kg net weight 42 
2009.70.19.00 - - - Other 15 
- - Of a density not exceeding 1.33 g/cm3 at 20ºC: 
- - - Of a value exceeding Lm8.00,0 per 100 kg net weight, 
containing added sugar: 
2009.70.30.10 - - - - Concentrated 24 
- - - - Other: 
2009.70.30.91 - - - - - Packed in containers not exceeding 600 gm net 24 
2009.70.30.99 - - - - - Other 24 
- - - Other: 
- - - - With an added sugar content exceeding 30% by weight: 
2009.70.91.10 - - - - - Concentrated 24 
- - - - - Other: 
2009.70.91.91 - - - - - - Packed in containers not exceeding 600 gm net 24 
2009.70.91.99 - - - - - - Other 24 
- - - - With an added sugar content not exceeding 30% by 
weight: 
2009.70.93.10 - - - - - Concentrated 24 
- - - - - Other: 
2009.70.93.91 - - - - - - Packed in containers not exceeding 600 gm net 24 
2009.70.93.99 - - - - - - Other 24 
- - - - Not containing added sugar: 
2009.70.99.10 - - - - - Concentrated 25 
- - - - - Other: 
2009.70.99.91 - - - - - - Packed in containers not exceeding 600 gm net 25 
2009.70.99.99 - - - - - - Other 25 
2009.80 - Juice of any single fruit or vegetable: 
- - Of a density exceeding 1.33 g/cm3 at 20º C: 
- - - Pear juice: 
2009.80.11.00 - - - - Of a value not exceeding Lm10.00,0 per 100 kg net 
weight 42 
2009.80.19.00 - - - - Other 42 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 183 
- - - Other: 
- - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight: 
2009.80.32.00 - - - - - Juices of passion fruit and guavas 21 
2009.80.33.00 - - - - - Juices of mangoes, mangosteens, papaws (papayas), 
tamarinds, cashew apples, lychees, jackfruit, sapodillo 
plums, carambola and pitahaya 42 
- - - - - Other: 
2009.80.35.10 - - - - - - Of fruit 42 
2009.80.35.90 - - - - - - Other 25 
- - - - Other: 
2009.80.36.00 - - - - - Juices of tropical fruit 42 
- - - - - Other: 
2009.80.38.10 - - - - - Of fruit 42 
2009.80.38.90 - - - - - Other 25 
- - Of a density not exceeding 1.33 g/cm3 at 20° C: 
- - - Pear juice: 
- - - - Of a value exceeding Lm8.00,0 per 100 kg net weight, 
containing added sugar: 
2009.80.50.10 - - - - - Concentrated 24 
- - - - - Other: 
2009.80.50.91 - - - - - - Packed in containers not exceeding 600 gm net 24 
2009.80.50.99 - - - - - - Other 24 
- - - - Other: 
- - - - - With an added sugar content exceeding 30% by weight: 
2009.80.61.10 - - - - - - Concentrated 24 
- - - - - - Other: 
2009.80.61.91 - - - - - - - Packed in containers not exceeding 600 gm net 24 
2009.80.61.99 - - - - - - - Other 24 
- - - - - With an added sugar content not exceeding 30% by 
weight: 
2009.80.63.10 - - - - - - Concentrated 24 
- - - - - - Other: 
2009.80.63.91 - - - - - - - Packed in containers not exceeding 600 gm net 24 
H.S. Code 
Number 
Description Import Duty

184 CAP. 337.] IMPORT DUTIES 
2009.80.63.99 - - - - - - - Other 24 
- - - - - Not containing added sugar: 
2009.80.69.10 - - - - - - Concentrated 25 
- - - - - - Other: 
2009.80.69.91 - - - - - - - Packed in containers not exceeding 600 gm net 25 
2009.80.69.99 - - - - - - - Other 25 
- - - Other: 
- - - - Of a value exceeding Lm13.50,0 per 100 kg net weight, 
containing added sugar: 
- - - - - Cherry juice: 
2009.80.71.10 - - - - - - Concentrated 21 
- - - - - - Other: 
2009.80.71.91 - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.71.99 - - - - - - - Other 21 
- - - - - Juice of tropical fruit: 
2009.80.73.11 - - - - - - Concentrated 21 
- - - - - - Other: 
2009.80.73.15 - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.73.19 - - - - - - - Other 21 
- - - - - Other: 
- - - - - - Of fruit: 
2009.80.79.11 - - - - - - - Concentrated 21 
- - - - - - - Other: 
2009.80.79.15 - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.79.19 - - - - - - - - Other 21 
2009.80.79.90 - - - - - - Other 21 
- - - - Other: 
- - - - - With an added sugar content exceeding 30% by weight: 
- - - - - - Juices of passionfruit and guavas: 
2009.80.83.10 - - - - - - - Concentrated 21 
- - - - - - - Other: 
2009.80.83.91 - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.83.99 - - - - - - - - Other 21 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 185 
- - - - - - Juices of mangoes, mangosteens, papaws 
(papayas), tamarinds, cashew apples, lychees, 
jackfruit, sapodillo plums, carambola and pitahaya: 
2009.80.84.10 - - - - - - - Concentrated 21 
- - - - - - - Other: 
2009.80.84.91 - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.84.99 - - - - - - - - Other 21 
- - - - - - Other: 
- - - - - - - Of fruit: 
2009.80.86.11 - - - - - - - - Concentrated 21 
- - - - - - - - Other: 
2009.80.86.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.86.19 - - - - - - - - - Other 21 
2009.80.86.90 - - - - - - - Other 21 
- - - - - With an added sugar content not exceeding 30% by 
weight: 
- - - - - - Juices of tropical fruit: 
2009.80.88.11 - - - - - - - Concentrated 21 
- - - - - - - Other: 
2009.80.88.15 - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.88.19 - - - - - - - - Other 21 
- - - - - - Other: 
- - - - - - - Of fruit: 
2009.80.89.11 - - - - - - - - Concentrated 21 
- - - - - - - - Other: 
2009.80.89.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.80.89.19 - - - - - - - - - Other 21 
2009.80.89.90 - - - - - - - Other 21 
- - - - - Not containing added sugar: 
- - - - - - Juice of fruit of the species Vaccinium macrocarpon: 
2009.80.95.10 - - - - - - - Concentrated 22 
- - - - - - - Other: 
2009.80.95.91 - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.80.95.99 - - - - - - - - Other 22 
H.S. Code 
Number 
Description Import Duty

186 CAP. 337.] IMPORT DUTIES 
- - - - - - Cherry juice: 
2009.80.96.10 - - - - - - - Concentrated 22 
- - - - - - - Other: 
2009.80.96.91 - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.80.96.99 - - - - - - - - Other 22 
- - - - - - Juices of tropical fruit: 
2009.80.97.10 - - - - - - - Concentrated 22 
- - - - - - - Other: 
2009.80.97.91 - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.80.97.99 - - - - - - - - Other 22 
- - - - - - Other: 
- - - - - - - Of fruit: 
2009.80.99.11 - - - - - - - - Concentrated 22 
- - - - - - - - Other: 
2009.80.99.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.80.99.19 - - - - - - - - - Other 22 
2009.80.99.90 - - - - - - - Other 22 
2009.90 - Mixtures of juices: 
- - Of a density exceeding 1.33 g/cm3 at 20°C: 
- - - Mixtures of apple and pear juice: 
2009.90.11.00 - - - - Of a value not exceeding Lm10.00,0 per 100 kg net 
weight 42 
2009.90.19.00 - - - - Other 42 
- - - Other: 
- - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight: 
2009.90.21.10 - - - - - Of fruit 42 
2009.90.21.90 - - - - - Other 25 
- - - - Other: 
2009.90.29.10 - - - - - Of fruit 42 
2009.90.29.90 - - - - - Other 25 
- - Of a density not exceeding 1.33 g/cm3 at 20ºC: 
- - - Mixtures of apple and pear juice: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 187 
- - - - Of a value not exceeding Lm8.00,0 per 100 kg net 
weight and with an added sugar content exceeding 
30% by weight: 
2009.90.31.10 - - - - - Concentrated 25 
- - - - - Other: 
2009.90.31.91 - - - - - - Packed in containers not exceeding 600 gm net 25 
2009.90.31.99 - - - - - - Other 25 
- - - - Other: 
2009.90.39.10 - - - - - Concentrated 25 
- - - - - Other: 
2009.90.39.91 - - - - - - Packed in containers not exceeding 600 gm net 25 
2009.90.39.99 - - - - - - Other 25 
- - - Other: 
- - - - Of a value exceeding Lm13.50,0 per 100 kg net weight: 
- - - - - Mixtures of citrus fruit juices and pineapple juice: 
- - - - - - Containing added sugar: 
2009.90.41.10 - - - - - - - Concentrated 19 
- - - - - - - Other: 
2009.90.41.91 - - - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.90.41.99 - - - - - - - - Other 19 
- - - - - - Other: 
2009.90.49.10 - - - - - - - Concentrated 20 
- - - - - - - Other: 
2009.90.49.91 - - - - - - - - Packed in containers not exceeding 600 gm net 20 
2009.90.49.99 - - - - - - - - Other 20 
- - - - - Other: 
- - - - - - Containing added sugar: 
- - - - - - - Of fruit: 
2009.90.51.11 - - - - - - - - Concentrated 21 
- - - - - - - - Other: 
2009.90.51.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.90.51.19 - - - - - - - - - Other 21 
2009.90.51.90 - - - - - - - Other 21 
H.S. Code 
Number 
Description Import Duty

188 CAP. 337.] IMPORT DUTIES 
- - - - - - Other: 
- - - - - - - Of fruit: 
2009.90.59.11 - - - - - - - - Concentrated 22 
- - - - - - - - Other: 
2009.90.59.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.90.59.19 - - - - - - - - - Other 22 
2009.90.59.90 - - - - - - - Other 22 
- - - - Of a value not exceeding Lm13.50,0 per 100 kg net 
weight: 
- - - - - Mixtures of citrus fruit juices and pineapple juice: 
- - - - - - With an added sugar content exceeding 30% by 
weight: 
2009.90.71.10 - - - - - - - Concentrated 19 
- - - - - - - Other: 
2009.90.71.91 - - - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.90.71.99 - - - - - - - - Other 19 
- - - - - - With an added sugar content not exceeding 30% by 
weight: 
2009.90.73.10 - - - - - - - Concentrated 19 
- - - - - - - Other: 
2009.90.73.91 - - - - - - - - Packed in containers not exceeding 600 gm net 19 
2009.90.73.99 - - - - - - - - Other 19 
- - - - - - Not containing added sugar: 
2009.90.79.10 - - - - - - - Concentrated 20 
- - - - - - - Other: 
2009.90.79.91 - - - - - - - - Packed in containers not exceeding 600 gm net 20 
2009.90.79.99 - - - - - - - - Other 20 
- - - - - Other: 
- - - - - - With an added sugar content exceeding 30% by 
weight: 
- - - - - - - Mixtures of tropical fruit: 
2009.90.92.11 - - - - - - - - Concentrated 21 
- - - - - - - - Other: 
2009.90.92.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 189 
2009.90.92.19 - - - - - - - - - Other 21 
- - - - - - - - Other: 
- - - - - - - - - Of fruit: 
2009.90.94.11 - - - - - - - - - - Concentrated 21 
- - - - - - - - - - Other: 
2009.90.94.15 - - - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.90.94.19 - - - - - - - - - - - Other 21 
2009.90.94.90 - - - - - - - - - Other 21 
- - - - - - With an added sugar content not exceeding 30% by 
weight: 
- - - - - - - Mixtures of tropical fruit: 
2009.90.95.11 - - - - - - - - Concentrated 21 
- - - - - - - - Other: 
2009.90.95.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.90.95.19 - - - - - - - - - Other 21 
- - - - - - - Other: 
- - - - - - - - Of fruit: 
2009.90.96.11 - - - - - - - - - Concentrated 21 
- - - - - - - - - Other: 
2009.90.96.15 - - - - - - - - - - Packed in containers not exceeding 600 gm net 21 
2009.90.96.19 - - - - - - - - - - Other 21 
2009.90.96.90 - - - - - - - - Other 21 
- - - - - - Not containing added sugar: 
- - - - - - - Mixtures of juices of tropical fruit: 
2009.90.97.11 - - - - - - - - Concentrated 22 
- - - - - - - - Other: 
2009.90.97.15 - - - - - - - - - Packed in containers not exceeding 600 gm net 22 
2009.90.97.19 - - - - - - - - - Other 22 
- - - - - - - Other: 
- - - - - - - - Of fruit: 
2009.90.98.11 - - - - - - - - - Concentrated 22 
- - - - - - - - - Other: 
2009.90.98.15 - - - - - - - - - - Packed in containers not exceeding 600 gm net 22 
H.S. Code 
Number 
Description Import Duty

190 CAP. 337.] IMPORT DUTIES 
2009.90.98.19 - - - - - - - - - - Other 22 
2009.90.98.90 - - - - - - - - - Other 22 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 191 
CHAPTER 21 
MISCELLANEOUS EDIBLE PREPARATIONS 
NOTES 
1. This Chapter does not cover: 
(a) Mixed vegetables of heading No. 07.12; 
(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01); 
(c) Flavoured tea (heading No. 09.02); 
(d) Spices or other products of headings Nos. 09.04 to 09.10; 
(e) Food preparations, other than the products described in heading No. 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 No.30.03 or 30.04; or 
(g) Prepared enzymes of heading No. 35.07. 
2. Extracts of the substitutes referred to in Note l (b) above are to be classified in heading No. 21.01. 
3. For the purposes of heading No. 21.04, the expression "homogenised composite food 
preparations" means preparations consisting of a finely homogenised mixture of two or more 
basic ingredients such as meat, fish, vegetables or fruit, put up for retail sales 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. 
ADDITIONAL NOTES 
1. For the purposes of subheadings 2106.10.20.00 and 2106 .90.92.00, the term "starch" also covers 
breakdown products. 
2. For the purposes of subheading 2106.90.10.00, the term "cheese fondues" shall be taken to mean 
preparations containing 12% or more but less than 18% of milkfats and made from melted cheese 
(Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices 
and put up in immediate packings of a net capacity of 1 kg or less. 
3. For the purposes of subheading 2106.90.30.00, "isoglucose" means the product obtained from 
glucose or its polymers with a content by weight in the dry state of at least 10% fructose. 
H.S. Code 
Number Description Import Duty 
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 
preparations with a basis of these extracts; essences or 
concentrates or with a basis of coffee: 
2101.11 - - Extracts, essences and concentrates:

192 CAP. 337.] IMPORT DUTIES 
2101.11.11.00 - - - With a coffee-based dry matter content of 95% or more 
by weight 10.5 
2101.11.19.00 - - - Other 10.5 
2101.12 - - Preparations with a basis of extracts, essences or 
concentrates or with a basis of coffee: 
- - - Preparations with a basis of these extracts, essences or 
concentrates of coffee: 
2101.12.92.10 - - - - Containing no milkfats, milk proteins, sucrose, 
isoglucose, glucose or starch or containing less than 
1.5% milkfat, 2.5% milk proteins, 5% sucrose or 
isoglucose, 5% glucose or starch 11.5 
2101.12.92.90 - - - - Other 13 
- - - Other: 
2101.12.98.10 - - - - Containing no milkfats, milk proteins, sucrose, 
isoglucose, glucose or starch or containing less than 
1.5% milkfat, 2.5% milk proteins, 5% sucrose or 
isoglucose, 5% glucose or starch 10.5 
2101.12.98.90 - - - - Other 13 
2101.20 - Extracts, essences and concentrates, of tea or mate', and 
preparations with a basis of these extracts, essences or 
concentrates or with a basis of tea or mate': 
2101.20.20.00 - - Extracts, essences or concentrates 5 
- - Preparations: 
- - - With a basis of extracts, essences or concentrates of tea or 
mate': 
2101.20.92.10 - - - - Containing no milkfats, milk proteins, sucrose, 
isoglucose, glucose or starch or containing less than 
1.5% milkfat, 2.5% milk proteins, 5% sucrose or 
isoglucose, 5% glucose or starch 5 
2101.20.92.90 - - - - Other 13 
- - - Other: 
2101.20.98.10 - - - - Containing no milkfats, milk proteins, sucrose, 
isoglucose, glucose or starch or containing less than 
1.5% milkfat, 2.5% milk proteins, 5% sucrose or 
isoglucose, 5% glucose or starch 5 
2101.20.98.90 - - - - Other 13 
2101.30 - Roasted chicory and other roasted coffee substitutes, and 
extracts, essences and concentrates thereof: 
- - Roasted chicory and other roasted coffee substitutes: 
2101.30.11.00 - - - Roasted chicory 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 193 
2101.30.19.00 - - - Other 0 
- - Extracts, essences and concentrates of roasted chicory and 
other roasted coffee substitutes: 
2101.30.91.00 - - - Of roasted chicory 0 
2101.30.99.00 - - - Other 0 
21.02 Yeasts (active or inactive); other single-cell microorganisms, 
dead (but not including vaccines of heading No. 
30.02); prepared baking powders: 
2102.10 - Active yeasts: 
2102.10.10.00 - - Culture yeast 0 
- - Bakers’ yeast: 
2102.10.31.00 - - - Dried 0 
2102.10.39.00 - - - Other 0 
2102.10.90.00 - - Other 0 
2102.20 - Inactive yeasts; other single-cell micro-organisms, dead: 
- - Inactive yeasts: 
2102.20.11.00 - - - In tablet, cube or similar form, or in immediate packings 
of a net content not exceeding 1 kg 0 
2102.20.19.00 - - - Other 0 
2102.20.90.00 - - Other 0 
2102.30.00.00 - Prepared baking powders 0 
21.03 Sauces and preparations thereof; mixed condiments and 
mixed seasonings; mustard flour and meal and prepared 
mustard: 
2103.10.00.00 - Soya sauce 12 
2103.20 - Tomato ketchup and other tomato sauces: 
2103.20.00.10 - - Tomato ketchup 16 
- - Other tomato sauces: 
2103.20.00.91 - - - With a tomato dry matter content exceeding 2.8% by 
weight 16 
2103.20.00.99 - - - Other 16 
- Mustard flour and meal and prepared mustard: 
2103.30.10.00 - - Mustard flour 4 
H.S. Code 
Number Description Import Duty

194 CAP. 337.] IMPORT DUTIES 
2103.30.90.00 - - Prepared mustard 14 
2103.90 - Other: 
2103.90.10.00 - - Mango chutney, liquid 0 
2103.90.30.00 - - Aromatic bitters of an alcoholic strength by volume of 
44.2% vol to 49.2% vol containing from 1.5% to 6% by 
weight of gentian, spices and various ingredients and from 
4% to 10% of sugar, in containers holding 0.5 litres or less 0 
- - Other: 
2103.90.90.10 - - - With a tomato dry matter content exceeding 2.8% by 
weight 12 
2103.90.90.20 - - - Mayonnaise and salad cream 12 
2103.90.90.90 - - - Other 12 
21.04 Soups and broths and preparations therefor; homogenised 
composite food preparations: 
2104.10 - Soups and broths and preparations therefor: 
- - Dried: 
2104.10.10.10 - - - Meat, chicken and fish cubes 18 
2104.10.10.90 - - - Other 18 
- - Other: 
2104.10.90.10 - - - Meat, chicken and fish cubes 18 
2104.10.90.90 - - - Other 18 
2104.20.00.00 - Homogenised composite food preparations 22 
21.05 Ice cream and other edible ice, whether or not containing 
cocoa: 
- Containing no milkfats or containing less than 3% by 
weight of such fats: 
- - Ice-cream: 
2105.00.10.11 - - - Of a weight not exceeding 350 gm each 12 
2105.00.10.19 - - - Other 12 
2105.00.10.90 - - Other 12 
- Containing by weight of milkfats: 
- - 3% or more but less than 7%: 
- - - Ice-cream: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 195 
2105.00.91.11 - - - - Of a weight not exceeding 350 gm each 12 
2105.00.91.19 - - - - Other 12 
2105.00.91.90 - - - Other 12 
- - 7% or more: 
- - - Ice-cream: 
2105.00.99.11 - - - - Of a weight not exceeding 350 gm each 12 
2105.00.99.19 - - - - Other 12 
2105.00.99.90 - - - Other 12 
21.06 Food preparations not elsewhere specified or included: 
2106.10 - Protein concentrates and textured protein substances: 
2106.10.20.00 - - Containing no milkfats, sucrose, isoglucose, glucose or 
starch or containing less than 1.5% milkfat, 5 % sucrose or 
isoglucose, 5% glucose or starch 20 
2106.10.80.00 - - Other 13 
2106.90 - Other: 
2106.90.10.00 - - Cheese fondues 13 
- - Compound alcoholic preparations, other than those based 
on odoriferous substances, of a kind used for the 
manufacture of beverages: 
- - - Of an alcoholic strength exceeding 0.5% vol: 
2106.90.20.41 - - - - For the industrial production of soft drinks 0 
- - - - Other: 
2106.90.20.47 - - - - - Of an alcoholic strength not exceeding 1.2% vol 0 
2106.90.20.49 - - - - - Other 0 
- - - Other: 
2106.90.20.91 - - - - For industrial production of soft drinks 13 
- - - - Other: 
2106.90.20.92 - - - - - Fruit flavoured squashes 13 
2106.90.20.93 - - - - - Concentrates for Electrolyte replacement drinks 13 
2106.90.20.95 - - - - - Concentrates intended for the instant production of 
beverages in catering establishments 13 
2106.90.20.98 - - - - - Other 13 
- - Flavoured or coloured sugar syrups: 
2106.90.30.00 - - - Isoglucose syrups 25 
H.S. Code 
Number Description Import Duty

196 CAP. 337.] IMPORT DUTIES 
- - - Other: 
2106.90.51.00 - - - - Lactose syrup 25 
2106.90.55.00 - - - - Glucose syrup and maltodextrine syrup 25 
- - - - Other: 
2106.90.59.10 - - - - - Intended for the instant production of beverages in 
catering establishments 25 
2106.90.59.90 - - - - - Other 25 
- - Other: 
2106.90.92.00 - - - Containing no milkfats, sucrose, isoglucose, glucose or 
starch or containing less than 1.5% milkfat, 5 % sucrose or 
5% sucrose or isoglucose, 5% glucose or starch 20 
- - - Other: 
2106.90.98.10 - - - - Jellies 13 
2106.90.98.20 - - - - Cream powder or custard powder 13 
2106.90.98.30 - - - - Dairy spreads containing less than 39% milkfat; 
sandwich spreads 13 
- - - - Soft drink concentrates: 
2106.90.98.41 - - - - - For industrial production 13 
- - - - - Other: 
2106.90.98.42 - - - - - - Fruit flavoured squashes 13 
2106.90.98.44 - - - - - - Concentrates for Electrolyte replacement drinks 13 
2106.90.98.46 - - - - - - Concentrates intended for the instant production of 
beverages in catering establishments 13 
2106.90.98.49 - - - - - - Other 13 
- - - - Other: 
2106.90.98.91 - - - - - Food preparations not in powder form, containing 
goods of heading No. 04.03 13 
- - - - - Other: 
2106.90.98.94 - - - - - - Food preparations in tablets or other forms 
containing not less than 0.5% of sweetening agents 
(e.g. saccharine, dulcin) 9 
2106.90.98.96 - - - - - - Food preparations intended for enteral nutrition or 
for other clinical conditions, and so indicated on the 
packaging 0 
2106.90.98.99 - - - - - - Other 13 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 197 
CHAPTER 22 
BEVERAGES, SPIRITS AND VINEGAR 
NOTES 
1. This Chapter does not cover: 
(a) Products of this Chapter (other than those of heading No. 22.09) prepared for culinary 
purposes and thereby rendered unsuitable for consumption as beverages (generally heading 
No. 21.03); 
(b) Sea water (heading No. 25.01); 
(c) Distilled or conductivity water or water of similar purity (heading No. 28.51); 
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15); 
(e) Medicaments of heading No. 30.03 or 30.04; or 
(f) Perfumery or toilet preparations (Chapter 33). 
2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" 
shall be determined at a temperature of 20° C. 
3. For the purposes of heading No. 22.02, the term "non alcoholic beverages" means beverages of 
an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 
headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate. 
SUBHEADING NOTE 
1. For the purposes of subheading No. 2204.10, the expression "sparkling wine" means wine which, 
when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 
3 bars. 
ADDITIONAL NOTES 
1. For the purposes of headings Nos. 22.04 and 22.05 and subheading 2206.00.10: 
a) "actual alcoholic strength by volume" means the number of volumes of pure alcohol 
contained at a temperature of 20°C in 100 volumes of the product at that temperature; 
b) "potential alcoholic strength by volume" means the number of volumes of pure alcohol at a 
temperature of 20° C capable of being produced by total fermentation of the sugars 
contained in 100 volumes of the product at that temperature; 
c) "total alcoholic strength by volume" means the sum of the actual and potential alcoholic 
strengths; 
d) "natural alcoholic strength by volume" means the total alcoholic strength by volume of a 
product before any enrichment; 
e) "% vol" is the symbol for alcoholic strength by volume. 
2. For the purposes of subheading 2204.30.10.00, "grape must in fermentation" means the product 
derived from the fermentation of grape must, having an actual alcoholic strength by volume of 
more than 1% vol and less than three-fifths of its total alcoholic strength by volume. 
3. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 
having an actual alcoholic strength by volume of not less than 7% vol shall be regarded as 
products falling within heading No. 22.05.

198 CAP. 337.] IMPORT DUTIES 
4. For the purposes of subheading 2206.00.10, the expression "piquette" means the product obtained 
by the fermentation of untreated grape marc macerated in water or by the extraction of fermented 
grape marc with water. 
5. For the purposes of subheadings 2206.00.31 and 2206.00.39, the following are regarded as 
"sparkling": 
- fermented beverages in bottles with "mushroom" stoppers held in place by ties or fastenings, 
- fermented beverages otherwise put up, with an excess pressure of not less than 1.5 bar, 
measured at a temperature of 20° C. 
6. For the purpose of subheadings 2209.00.11.00 and 2209.00.19.00, the expression "wine vinegar" 
means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of 
not less than 60g/l, expressed as acetic acid. 
H.S. Code 
Number Description Import Duty 
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: 
2201.10 - Mineral waters and aerated waters: 
- - Natural mineral waters: 
2201.10.11.00 - - - Not carbonated 4 
- - - Other: 
2201.10.19.10 - - - - Naturally aerated 4 
2201.10.19.90 - - - - Other 4 
2201.10.90.00 - - Other 4 
2201.90.00.00 - Other 0 
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 No. 20.09: 
2201.10 - Waters, including mineral waters and aerated waters, 
containing added sugar or other sweetening matter or 
flavoured: 
2202.10.00.10 - - Electrolyte replacement drinks 15 
2202.10.00.20 - - Beverages with a basis of tea, coffee or mate' 15 
2202.10.00.90 - - Other 15 
2202.90 - Other: 
- - Not containing products of heading Nos. 04.01 to 04.04 
or fat obtained from products of heading Nos. 04.01 to 
04.04: 
- - - Foods in liquid form:

IMPORT DUTIES [CAP. 337. 199 
2202.90.10.11 - - - - Foods intended for enteral nutrition or for other 
clinical conditions, and so indicated on the 
packaging 0 
2202.90.10.19 - - - - Other 15 
2202.90.10.20 - - - Beverages with a basis of tea, coffee or mate' 15 
- - - Grape juice or nectar, other than goods falling under 
heading No.20.09: 
2202.90.10.31 - - - - Packed in containers not exceeding 600 gm net 15 
2202.90.10.39 - - - - Other 15 
- - - Other: 
- - - - Fruit nectars: 
2202.90.10.91 - - - - - Packed in containers not exceeding 600 gm net 15 
2202.90.10.92 - - - - - Other 15 
2202.90.10.99 - - - - Other 15 
- - Other, containing by weight of fat obtained from the 
products of headings Nos. 04.01 to 04.04: 
- - - Less than 0.2%: 
- - - - Foods in liquid form: 
2202.90.91.11 - - - - - Foods intended for enteral nutrition or for other 
clinical conditions, and so indicated on the 
packaging 0 
2202.90.91.12 - - - - - Other 8 
2202.90.91.20 - - - - Beverages with a basis of tea, coffee or mate' 8 
2202.90.91.90 - - - - Other 8 
- - - 0.2% or more but less than 2%: 
- - - - Foods in liquid form: 
2202.90.95.11 - - - - - Foods intended for enteral nutrition or for other 
clinical conditions, and so indicated on the 
packaging 0 
2202.90.95.19 - - - - - Other 8 
2202.90.95.20 - - - - Beverages with a basis of tea, coffee or mate' 8 
2202.90.95.90 - - - - Other 8 
- - - 2% or more: 
- - - - Foods in liquid form: 
H.S. Code 
Number Description Import Duty

200 CAP. 337.] IMPORT DUTIES 
2202.90.99.11 - - - - - Foods intended for enteral nutrition or for other 
clinical conditions, and so indicated on the 
packaging 0 
2202.90.99.19 - - - - - Other 8 
2202.90.99.20 - - - - Beverages with a basis of tea, coffee or mate' 8 
2202.90.99.40 - - - - Non-alcoholic beverages with a basis of milk 
prepared for infant use 0 
2202.90.99.90 - - - - Other 8 
22.03 Beer made from malt: 
- In containers holding 10 litres or less: 
- - In bottles: 
2203.00.01.10 - - - From breweries with an annual production not exceeding 
200,000 hectolitres of beer 24 
2203.00.01.90 - - - Other 24 
- - Other: 
2203.00.09.10 - - - From breweries with an annual production not exceeding 
200,000 hectolitres of beer 24 
2203.00.09.90 - - - Other 24 
- In containers holding more than 10 litres: 
2203.00.10.10 - - - From breweries with an annual production not exceeding 
200,000 hectolitres of beer 24 
2203.00.10.90 - - - Other 24 
22.04 Wine of fresh grapes, including fortified wines; grape 
must other than that of heading No. 20.09: 
2204.10 - Sparkling wine: 
- - Of an actual alcoholic strength by volume of not less than 
8.5% vol: 
2204.10.11.00 - - - Champagne 0 
2204.10.19.00 - - - Other 0 
- - Other: 
2204.10.91.00 - - - Asti spumante 0 
2204.10.99.00 - - - Other 0 
- Other wine; grape must with fermentation prevented or 
arrested by the addition of alcohol: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 201 
2204.21 - - In containers holding 2 l or less: 
2204.21.10.00 - - - Wine other than that referred to in subheading No. 
2204.10 in bottles with "mushroom" stoppers held in 
place by ties or fastenings; wine otherwise put up with an 
excess pressure due to carbon dioxide in solution of not 
less than 1 bar but less than 3 bar, measured at a 
temperature of 20° C 0 
- - - Other: 
- - - - Of an actual alcoholic strength by volume not 
exceeding 13% vol: 
- - - - - Quality wines produced in specified regions: 
- - - - - - White: 
2204.21.11.00 - - - - - - - Alsace 0 
2204.21.12.00 - - - - - - - Bordeaux 0 
2204.21.13.00 - - - - - - - Bourgogne (Burgundy) 0 
2204.21.17.00 - - - - - - - Val de Loire (Loire valley) 0 
2204.21.18.00 - - - - - - - Mosel-Saar-Ruwer 0 
2204.21.19.00 - - - - - - - Pfalz 0 
2204.21.22.00 - - - - - - - Rheinhessen 0 
2204.21.24.00 - - - - - - - Lazio (Latium) 0 
2204.21.26.00 - - - - - - - Toscana (Tuscany) 0 
2204.21.27.00 - - - - - - - Trentino, Alto Adige and Friuli 0 
2204.21.28.00 - - - - - - - Veneto 0 
2204.21.32.00 - - - - - - - Vinho Verde 0 
2204.21.34.00 - - - - - - - Penedés 0 
2204.21.36.00 - - - - - - - Rioja 0 
2204.21.37.00 - - - - - - - Valencia 0 
2204.21.38.00 - - - - - - - Other 0 
- - - - - - Other: 
2204.21.42.00 - - - - - - - Bordeaux 0 
2204.21.43.00 - - - - - - - Bourgogne (Burgundy) 0 
2204.21.44.00 - - - - - - - Beaujolais 0 
2204.21.46.00 - - - - - - - Côtes du Rhône 0 
2204.21.47.00 - - - - - - - Languedoc-Roussillon 0 
2204.21.48.00 - - - - - - - Val de Loire (Loire valley) 0 
H.S. Code 
Number Description Import Duty

202 CAP. 337.] IMPORT DUTIES 
2204.21.62.00 - - - - - - - Piemonte (Piedmont) 0 
2204.21.66.00 - - - - - - - Toscana (Tuscany) 0 
2204.21.67.00 - - - - - - - Trentino and Alto Adige 0 
2204.21.68.00 - - - - - - - Veneto 0 
2204.21.69.00 - - - - - - - Dão, Bairrada and Douro 0 
2204.21.71.00 - - - - - - - Navarra 0 
2204.21.74.00 - - - - - - - Penedés 0 
2204.21.76.00 - - - - - - - Rioja 0 
2204.21.77.00 - - - - - - - Valdepeñas 0 
2204.21.78.00 - - - - - - - Other 0 
- - - - - Other: 
2204.21.79.00 - - - - - - White 0 
2204.21.80.00 - - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
13% vol but not exceeding 15% vol: 
- - - - - Quality wines produced in specified regions: 
2204.21.81.00 - - - - - - White 0 
2204.21.82.00 - - - - - - Other 0 
- - - - - Other: 
2204.21.83.00 - - - - - - White 0 
2204.21.84.00 - - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
15% vol but not exceeding 18% vol: 
2204.21.87.00 - - - - - Marsala 0 
2204.21.88.00 - - - - - Samos and Muscat de Lemnos 0 
2204.21.89.00 - - - - - Port 0 
2204.21.91.00 - - - - - Madeira and Setubal muscatel 0 
2204.21.92.00 - - - - - Sherry 0 
2204.21.93.00 - - - - - Tokay (Aszu and Szamorodni) 0 
2204.21.94.00 - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
18% vol but not exceeding 22% vol: 
2204.21.95.00 - - - - - Port 0 
2204.21.96.00 - - - - - Madeira, sherry and Setubal muscatel 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 203 
2204.21.97.00 - - - - - Tokay (Aszu and Szamorodni) 0 
2204.21.98.00 - - - - - Other 0 
2204.21.99.00 - - - - Of an actual alcoholic strength by volume exceeding 
22% vol 0 
2204.29 - - Other: 
2204.29.10.00 - - - Wine other than that referred to in subheading No. 
2204.10 in bottles with "mushroom" stoppers held in 
place by ties or fastenings; wine otherwise put up with an 
excess pressure due to carbon dioxide in solution of not 
less than 1 bar but less than 3 bar, measured at a 
temperature of 20° C 0 
- - - Other: 
- - - - Of an actual alcoholic strength by volume not 
exceeding 13% vol: 
- - - - - Quality wines produced in specified regions: 
- - - - - - White: 
2204.29.12.00 - - - - - - - Bordeaux 0 
2204.29.13.00 - - - - - - - Bourgogne (Burgundy) 0 
2204.29.17.00 - - - - - - - Val de Loire (Loire valley) 0 
2204.29.18.00 - - - - - - - Other 0 
- - - - - - Other: 
2204.29.42.00 - - - - - - - Bordeaux 0 
2204.29.43.00 - - - - - - - Bourgogne (Burgundy) 0 
2204.29.44.00 - - - - - - - Beaujolais 0 
2204.29.46.00 - - - - - - - Côtes du Rhône 0 
2204.29.47.00 - - - - - - - Langue doc-Roussillon 0 
2204.29.48.00 - - - - - - - Val de Loire (Loire valley) 0 
2204.29.58.00 - - - - - - - Other 0 
- - - - - Other: 
- - - - - - White: 
2204.29.62.00 - - - - - - - Sicilia (Sicily): 0 
2204.29.64.00 - - - - - - - Veneto: 0 
2204.29.65.00 - - - - - - - Other 0 
- - - - - - Other: 
2204.29.71.00 - - - - - - - Puglia (Apuglia): 0 
H.S. Code 
Number Description Import Duty

204 CAP. 337.] IMPORT DUTIES 
2204.29.72.00 - - - - - - - Sicilia (Sicily): 0 
2204.29.75.00 - - - - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
13% vol but not exceeding 15% vol: 
- - - - - Quality wines produced in specified regions: 
2204.29.81.00 - - - - - - White 0 
2204.29.82.00 - - - - - - Other 0 
- - - - - Other: 
2204.29.83.00 - - - - - - White 0 
2204.29.83.00 - - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
15% vol but not exceeding 18% vol: 
2204.29.87.00 - - - - - Marsala 0 
2204.29.88.00 - - - - - Samos and Muscat de Lemnos 0 
2204.29.89.00 - - - - - Port 0 
2204.29.91.00 - - - - - Madeira and Setubal muscatel 0 
2204.29.92.00 - - - - - Sherry 0 
2204.29.93.00 - - - - - Tokay (Aszu and Szamorodni) 0 
2204.29.94.00 - - - - - Other 0 
- - - - Of an actual alcoholic strength by volume exceeding 
18% vol but not exceeding 22% vol: 
2204.29.95.00 - - - - - Port 0 
2204.29.96.00 - - - - - Madeira, sherry and Setubal muscatel 0 
2204.29.97.00 - - - - - Tokay (Aszu and Szamorodni) 0 
2204.29.98.00 - - - - - Other 0 
2204.29.99.00 - - - - Of an actual alcoholic strength by volume exceeding 
22% vol: 0 
2204.30 - Other grape must: 
2204.30.10.00 - - In fermentation or with fermentation arrested otherwise 
than by the addition of alcohol 0 
- - Other: 
- - - Of a density of 1.33 g/cm3 or less at 20° C and of an 
actual alcoholic strength by volume not exceeding 1% 
vol: 
2204.30.92.00 - - - - Concentrated 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 205 
2204.30.94.00 - - - - Other 0 
- - - Other: 
- - - - Concentrated: 
- - - - - Unfermented grape must with added alcohol: 
2204.30.96.11 - - - - - - Of an actual alcoholic strength by volume not 
exceeding 22% vol 0 
2204.30.96.19 - - - - - - Other 0 
2204.30.96.90 - - - - - Other 0 
- - - - Other: 
- - - - - Unfermented grape must with added alcohol: 
2204.30.98.11 - - - - - - Of an actual alcoholic strength by volume not 
exceeding 22% vol 0 
2204.30.98.19 - - - - - - Other 0 
2204.30.98.90 - - - - - Other 0 
22.05 Vermouth and other wine of fresh grapes flavoured with 
plants or aromatic substances: 
2205.10 - In containers holding 2 l or less: 
2205.10.10.00 - - Of an actual alcoholic strength by volume of 18% vol or 
less 0 
2205.10.90.00 - - Of an actual alcoholic strength by volume exceeding 
18% vol 0 
2205.90 - Other: 
2205.90.10.00 - - Of an actual alcoholic strength by volume of 18% vol or 
less 0 
2205.90.90.00 - - Of an actual alcoholic strength by volume exceeding 
18% vol 0 
22.06 Other fermented beverages (for example, cider, perry, 
mead); mixtures of fermented beverages and nonalcoholic 
beverages, not elsewhere specified or included: 
- Piquette: 
- - In bottles with "mushroom" stoppers held in place by ties 
or fastenings: 
2206.00.10.11 - - - With an alcohol extract of 7% or less 0 
2206.00.10.19 - - - Other 0 
H.S. Code 
Number Description Import Duty

206 CAP. 337.] IMPORT DUTIES 
2206.00.10.90 - - Other 0 
- Other: 
- - Sparkling: 
- - - Cider and perry: 
- - - - In bottles with "mushroom" stoppers held in place by 
ties or fastenings: 
2206.00.31.11 - - - - - With an alcohol extract of 7% or less 0 
2206.00.31.19 - - - - - Other 0 
2206.00.31.90 - - - - Other 0 
- - - Other: 
- - - - In bottles with "mushroom" stoppers held in place by 
ties or fastenings 
2206.00.39.11 - - - - - Mixture of beer with non-alcoholic drinks from 
breweries with an annual production not exceeding 
200,000 hectolitres of beer 0 
2206.00.39.12 - - - - - Mixture of beer with non-alcoholic drinks from 
breweries with an annual production exceeding 
200,000 hectolitres of beer 0 
2206.00.39.19 - - - - - Other 0 
- - - - Other: 
2206.00.39.91 - - - - - Mixture of beer with non-alcoholic drinks from 
breweries with an annual production not exceeding 
200,000 hectolitres of beer 0 
2206.00.39.92 - - - - - Mixture of beer with non-alcoholic drinks from 
breweries with an annual production exceeding 
200,000 hectolitres of beer 0 
2206.00.39.99 - - - - - Other 0 
- - Still, in containers holding: 
- - - 2 litres or less: 
- - - - Cider and perry: 
2206.00.51.10 - - - - - In bottles with "mushroom" stoppers held in place 
by ties or fastenings 0 
2206.00.51.90 - - - - - Other 0 
- - - - Other: 
2206.00.59.10 - - - - - In bottles with "mushroom" stoppers held in place 
by ties or fastenings 0 
2206.00.59.90 - - - - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 207 
- - - More than 2 litres: 
- - - - Cider and perry: 
2206.00.81.10 - - - - - In bottles with "mushroom" stoppers held in place 
by ties or fastenings 0 
2206.00.81.90 - - - - - Other 0 
- - - - Other: 
2206.00.89.10 - - - - - In bottles with "mushroom" stoppers held in place 
by ties or fastenings 0 
2206.00.89.90 - - - - - Other 0 
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: 
2207.10.00.00 - Undenatured ethyl alcohol of an alcoholic strength by 
volume of 80% vol or higher 0 
2207.20 - Ethyl alcohol and other spirits, denatured, of any strength: 
2207.20.00.10 - - Methylated spirit as defined in article 3 of the Methylated 
Spirits Ordinance (Cap. 89) 0 
2207.20.00.20 - - Other for industrial production, for pharmaceutical and 
for medical use, denatured as directed by the Comptroller 
of Customs 0 
2207.20.00.90 - - Other 0 
22.08 Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80% vol; spirits, liqueurs and other 
spirituous beverages: 
2208.20 - Spirits obtained by distilling grape wine or grape marc: 
- - In containers holding 2 litres or less: 
2208.20.12.00 - - - Cognac 0 
2208.20.14.00 - - - Armagnac 0 
2208.20.26.00 - - - Grappa 0 
2208.20.27.00 - - - Brandy de Jerez 0 
2208.20.29.00 - - - Other 0 
- - In containers holding more than 2 litres: 
2208.20.40.00 - - - Raw distillate 0 
- - - Other: 
H.S. Code 
Number Description Import Duty

208 CAP. 337.] IMPORT DUTIES 
2208.20.62.00 - - - - Cognac 0 
2208.20.64.00 - - - - Armagnac 0 
2208.20.86.00 - - - - Grappa 0 
2208.20.87.00 - - - - Brandy de Jerez 0 
2208.20.89.00 - - - - Other 0 
2208.30 - Whiskies: 
- - Bourbon whiskey, in containers holding: 
2208.30.11.00 - - - 2 litres or less 0 
2208.30.19.00 - - - More than 2 litres 0 
- - Scotch whisky: 
- - - Malt whisky, in containers holding: 
2208.30.32.00 - - - - 2 litres or less: 0 
2208.30.38.00 - - - - More than 2 litres: 0 
- - - Blended whisky, in containers holding: 
2208.30.52.00 - - - - 2 litres or less 0 
2208.30.58.00 - - - - More than 2 litres 0 
- - - Other, in containers holding: 
2208.32.72.00 - - - - 2 litres or less 0 
2208.32.78.00 - - - - More than 2 litres 0 
- - Other, in containers holding: 
2208.30.82.00 - - - 2 litres or less 0 
2208.30.88.00 - - - More than 2 litres 0 
2208.40 - Rum and tafia: 
- - In containers holding 2 litres or less: 
2208.40.11.00 - - - Rum with a content of volatile substances other than 
ethyl and methyl alcohol equal to or exceeding 225grams 
per hectolitre of pure alcohol (with a 10%) tollerance) 0 
- - - Other: 
2208.40.31.00 - - - - Of a value exceeding Lm3.40 per litre of pure alcohol 0 
2208.40.39.00 - - - - Other 0 
- - In containers holding more than 2 litres: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 209 
2208.40.51.00 - - - Rum with a content of volatile substances other than 
ethyl and methyl alcohol equal to or exceeding 225grams 
per hectolitre of pure alcohol (with a 10%) tollerance) 0 
- - - Other: 
2208.40.91.00 - - - - Of a value exceeding 86c per litre of pure alcohol 0 
2208.40.99.00 - - - - Other 0 
2208.50 - Gin and Geneva: 
- - Gin, in containers holding: 
2208.50.11.00 - - - 2 litres or less 0 
2208.50.19.00 - - - More than 2 litres 0 
- - Geneva, in containers holding: 
2208.50.91.00 - - - 2 litres or less 0 
2208.50.99.00 - - - More than 2 litres 0 
2208.60 - Vodka: 
- - Of an alcoholic strength by volume of 45.4% vol or less 
in containers holding: 
2208.60.11.00 - - - 2 litres or less 0 
2208.60.19.00 - - - More than 2 litres 0 
- - Of an alcoholic strength by volume of more than 45.4% 
vol in containers holding: 
2208.60.91.00 - - - 2 litres or less 0 
2208.60.99.00 - - - More than 2 litres 0 
- Liqueurs and cordials: 
2208.70.10.00 - - In containers holding 2 litres or less 0 
2208.70.90.00 - - In containers holding more than 2 litres 0 
2208.90 - Other: 
- - Arrack, in containers holding: 
2208.90.11.00 - - - 2 litres or less 0 
2208.90.19.00 - - - More than 2 litres 0 
- - Plum, pear or cherry spirit (excluding liqueurs), in 
containers holding: 
2208.90.33.00 - - - 2 litres or less 0 
2208.90.38.00 - - - More than 2 litres 0 
H.S. Code 
Number Description Import Duty

210 CAP. 337.] IMPORT DUTIES 
- - Other spirits and other spirituous beverages, in 
containers holding: 
- - - 2 litres or less: 
2208.90.41.00 - - - - Ouzo 0 
- - - - Other: 
- - - - - Spirits (excluding liqueurs): 
- - - - - - Distilled from fruit: 
2208.90.45.00 - - - - - - - Calvados 0 
2208.90.48.00 - - - - - - - Other 0 
- - - - - - Other: 
2208.90.52.00 - - - - - - - Korn 0 
2208.90.57.00 - - - - - - - Other 0 
2208.90.69.00 - - - - - Other spirituous beverages 0 
- - - More than 2 litres: 
- - - - Spirits (excluding liqueurs): 
2208.90.71.00 - - - - - Distilled from fruit 0 
2208.90.74.00 - - - - - Other 0 
2208.90.78.00 - - - - Other spirituous beverages 0 
- - Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80% vol, in containers holding: 
2208.90.91.00 - - - 2 litres or less 0 
2208.90.99.00 - - - More than 2 litres 0 
22.09 Vinegar and substitutes for vinegar obtained from acetic 
acid: 
- Wine vinegar, in containers holding: 
2209.00.11.00 - - 2 litres or less 23c3m per hl 
2209.00.19.00 - - More than 2 litres 23c3m per hl 
- Other, in containers holding: 
2209.00.91.00 - - 2 litres or less 23c3m per hl 
2209.00.99.00 - - More than 2 litres 23c3m per hl 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 211 
CHAPTER 23 
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED 
ANIMAL FODDER 
NOTE 
1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified 
or included, obtained by processing vegetable 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. 
ADDITIONAL NOTES 
1. Subheading 2303.10.19.00 includes only residues from the manufacture of starch from maize and 
does not cover blends of such residues with products derived from other plants or products 
derived from maize otherwise than in the course of production of starch by the wet process. These 
products may, however, contain residues from the extraction of maize germ oil by the wet milling 
process, screenings from maize used in the wet process in a proportion not exceeding 15% by 
weight and residues of maize steep-water, from the wet process, including residues of steep-water 
used for the manufacture of alcohol or of other starch derived products. 
2. Subheading 2306.70.00.00 includes only residues from the extraction of oil from maize (corn) 
germs, excluding products containing components from parts of maize grains which have been 
added after processing and have not been subjected to the oil extraction process. 
3. For the purposes of subheadings 2307.00.11.00, 2307.00.19.00, 2308.90.11.00 and 
2308.90.19.00, the following expressions shall have the meanings hereby assigned to them: 
- "actual alcoholic strength by mass": the number of kilograms of pure alcohol contained in 
100 kg of the product, 
- "potential alcoholic strength by mass": the number of kilograms of pure alcohol capable of 
being produced by total fermentation of the sugars contained in 100 kg of the product, 
- "total alcoholic strength by mass": the sum of the actual and potential alcoholic strengths by 
mass, 
- "% mas": the symbol for alcoholic strength by mass. 
4. For the purposes of subheadings 2309.10.11.00 to 2309.10.70.00 and 2309.90.31.00 to 
2309.90.70.00, the expression "milk products" means the products falling within headings No. 
04.01, 04.02, 04.04, 04.05, 04.06 and within subheadings 0403.10.11 to 0403.10.39, 0403.90.11 
to 0403.90.69.00, 1702.11.00, 1702.19.00 and 2106.90.51.00. 
H.S. Code 
Number 
Description Import Duty 
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: 
2301.10.00.00 - Flours, meals and pellets, of meat or meat offal; greaves 0 
2301.20.00.00 - Flours, meals and pellets, of fish or of crustaceans, molluscs 
or other aquatic invertebrates 0

212 CAP. 337.] IMPORT DUTIES 
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: 
2302.10 - Of maize (corn): 
2302.10.10.00 - - With a starch content not exceeding 35% by weight 0 
2302.10.90.00 - - Other 0 
2302.20 - Of rice: 
2302.20.10.00 - - With a starch content not exceeding 35% by weight 0 
2302.20.90.00 - - Other 0 
2302.30 - Of wheat: 
- - Of which the starch content does not exceed 28% by weight, 
and of which the proportion that passes through a sieve 
with an aperture of 0.2 mm does not exceed 10% by weight 
or alternatively the proportion that passes through the 
sieve has an ash content, calculated on the dry product, 
equal to or more than 1.5% by weight: 
2302.30.10.10 - - - Bran and pollard 0 
2302.30.10.90 - - - Other 0 
- - Other: 
2302.30.90.10 - - - Bran and pollard 0 
2302.30.90.90 - - - Other 0 
2302.40 - Of other cereals: 
2302.40.10.00 - - Of which the starch content does not exceed 28% by 
weight,and of which the proportion that passes through a 
sieve with an aperture of 0.2 mm does not exceed 10% by 
weight or alternatively the proportion that passes through 
the sieve has an ash content, calculated on the dry product, 
equal to or more than 1.5% by weight 0 
2302.40.90.00 - - Other 0 
2302.50.00.00 - Of leguminous plants 0 
23.03 Residues of starch manufacture and similar residue, beetpulp, 
bagasse and other waste of sugar manufacture, 
brewing or distilling dregs and waste, whether or not in 
the form of pellets: 
2303.10 - Residues of starch manufacture and similar residues: 
- - Residues from the manufacture of starch from maize 
(excluding concentrated steeping liquors), of a protein 
content, calculated on the dry product: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 213 
2303.10.11.00 - - - Exceeding 40% by weight 0 
2303.10.19.00 - - - Not exceeding 40% by weight 0 
2303.10.90.00 - - Other 0 
2303.20 - Beet-pulp, bagasse and other waste of sugar manufacture: 
- - Beet-pulp having a dry matter content of: 
2303.20.11.00 - - - Not less than 87% by weight 0 
2303.20.18.00 - - - Less than 87% by weight 0 
2303.20.90.00 - - Other 0 
2303.30.00.00 - Brewing or distilling dregs and waste 0 
23.04 00.00.00 Oil-cake and other solid residues, whether or not ground 
or in the form of pellets, resulting from the extraction of 
soya-bean oil 0 
23.05 00.00.00 Oil-cake and other solid residues, whether or not ground 
or in the form of pellets, resulting from the extraction of 
ground-nut oil 0 
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 No. 23.04 
or 23.05: 
2306.10.00.00 - Of cotton seeds 0 
2306.20.00.00 - Of linseed 0 
2306.30.00.00 - Of sunflower seeds 0 
2306.40.00.00 - Of rape or colza seeds 0 
2306.50.00.00 - Of coconut or copra 0 
2306.60.00.00 - Of palm nuts or kernels 0 
2306.70.00.00 - Of maize (corn) germ 0 
2306.90 - Other: 
- - Oil-cake and other residues resulting from the extraction of 
olive oil: 
2306.90.11.00 - - - Containing 3% or less by weight of olive oil 0 
2306.90.19.00 - - - Containing more than 3% by weight of olive oil 0 
2306.90.90.00 - - Other 0 
H.S. Code 
Number 
Description Import Duty

214 CAP. 337.] IMPORT DUTIES 
23.07 Wine lees; argol: 
- Wine lees: 
2307.00.11.00 - - Having a total alcoholic strength by mass not exceeding 
7.9% mas and a dry matter content not less than 25% by 
weight 0 
2307.00.19.00 - - Other 0 
2307.00.90.00 - Argol 0 
23.08 Vegetable materials and vegetable waste, vegetable 
residues and by-products, whether or not in the form of 
pellets, of a kind used in animal feeding, not elsewhere 
specified or included: 
2308.10.00.00 - Acorns and horse-chestnuts 0 
2308.90 - Other: 
- - Grape marc: 
2308.90.11.00 - - - Having a total alcoholic strength by mass not exceeding 
4.3% mas and a dry matter content not less than 40% by 
weight 0 
2308.90.19.00 - - - Other 0 
2308.90.30.00 - - Pomace or marc of fruit, other than grapes 0 
2308.90.90.00 - - Other 0 
23.09 Preparations of a kind used in animal feeding: 
2309.10 - Dog or cat food, put up for retail sale: 
- - Containing starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup falling within subheadings 
1702.30.51.00 to 1702.30.99.00, 1702.40.90.00, 
1702.90.50.00 and 2106. 90.55.00 or milk products: 
- - - Containing starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup: 
- - - - Containing no starch or containing 10% or less by 
weight of starch: 
2309.10.11.00 - - - - - Containing no milk products or containing less than 
10% by weight of such products 15 
2309.10.13.00 - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 15 
2309.10.15.00 - - - - - Containing not less than 50% but less than 75% by 
weight of milk products 15 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 215 
2309.10.19.00 - - - - - Containing not less than 75% by weight of milk 
products 15 
- - - - Containing more than 10% but not more than 30% by 
weight of starch: 
2309.10.31.00 - - - - - Containing no milk products or containing less than 
10% weight of milk products 15 
2309.10.33.00 - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 15 
2309.10.39.00 - - - - - Containing not less than 50% by weight of milk 
products 15 
- - - - Containing more than 30% by weight of starch: 
2309.10.51.00 - - - - - Containing no milk products or containing less than 
10% by weight of such products 15 
2309.10.53.00 - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 15 
2309.10.59.00 - - - - - Containing not less than 50% by weight of milk 
products 15 
2309.10.70.00 - - - Containing no starch, glucose, glucose syrup, 
maltodextrine or maltodextrine syrup but containing milk 
products 15 
2309.10.90.00 - - Other 15 
2309.90 - Other: 
2309.90.10.00 - - Fish or marine mammal solubles 6 
- - Other: 
- - - Containing starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup falling within subheading 
1702.30.51.00 to 1702.30.99.00, 1702 40.90.00, 
1702.90.50.00 and 2106.90. 55.00 or milk products: 
- - - - Containing starch, glucose, glucose syrup, 
maltodextrine or maltodextrine syrup: 
- - - - - Containing no starch or containing 10% or less by 
weight of starch: 
2309.90.20.00 - - Preparations of a kind used in animal feed* referred to in 
additional note 5 to Chapter 23 0 
2309.90.31.00 - - - - - - Containing no milk products or containing less than 
10% by weight of such products 0 
2309.90.33.00 - - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 0 
2309.90.35.00 - - - - - - Containing not less than 50% but less than 75% by 
weight of milk products 0 
H.S. Code 
Number 
Description Import Duty

216 CAP. 337.] IMPORT DUTIES 
2309.90.39.00 - - - - - - Containing not less than 75% by weight of milk 
products 0 
- - - - - Containing more than 10% but not more than 30% by 
weight of starch: 
2309.90.41.00 - - - - - - Containing no milk products or containing less than 
10% by weight of such products 0 
2309.90.43.00 - - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 0 
2309.90.49.00 - - - - - - Containing not less than 50% by weight of milk 
products 0 
- - - - - Containing more than 30% by weight of starch: 
2309.90.51.00 - - - - - - Containing no milk products or containing less than 
10% by weight of such products 0 
2309.90.53.00 - - - - - - Containing not less than 10% but less than 50% by 
weight of milk products 0 
2309.90.59.00 - - - - - - Containing not less than 50% by weight of milk 
products 0 
2309.90.70.00 - - - - Containing no starch, glucose, glucose syrup, 
maltodextrine or maltodextrine syrup but containing 
milk products 0 
- - - Other: 
2309.90.91.00 - - - - Beet pulp with added molasses 15 
2309.90.93.00 - - - - Premixtures 15 
- - - - Other: 
2309.90.95.00 - - - - - Containing by weight 49% or more of choline 
chloride, on organic or inorganic base 15 
2309.90.97.00 - - - - - Other 15 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 217 
CHAPTER 24 
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 
NOTE 
1. This Chapter does not cover medicinal cigarettes (Chapter 30). 
ADDITIONAL NOTES 
1. For the purpose of heading No. 24.02, the weight of cigarettes shall include the weight of the 
cigarette paper, filter and mouthpiece; the weight of cigars, cheroots, and cigarillos shall include 
bands and tubes, for assessment of duty. 
H.S. Code 
Number Description Import Duty 
24.01 Unmanufactured tobacco; tobacco refuse: 
2401.10 - Tobacco, not stemmed/stripped: 
- - Flue-cured Virginia type and light air-cured Burley type 
tobacco (including Burley hybrids); light air-cured 
Maryland type and fire-cured tobacco: 
2401.10.10.00 - - - Flue-cured Virginia type 0 
2401.10.20.00 - - - Light air-cured Burley type (including Burley hybrids) 0 
2401.10.30.00 - - - Light air-cured Maryland type 0 
- - - Fire-cured tobacco: 
2401.10.41.00 - - - - Kentucky type 0 
2401.10.49.00 - - - - Other 0 
- - Other: 
2401.10.50.00 - - - Light air-cured tobacco 0 
2401.10.60.00 - - - Sun-cured Oriental type tobacco 0 
2401.10.70.00 - - - Dark air-cured tobacco 0 
2401.10.80.00 - - - Flue-cured tobacco 0 
2401.10.90.00 - - - Other tobacco 0 
2401.20 - Tobacco, partly or wholly stemmed/stripped: 
- - Flue-cured Virginia type and light air-cured Burley type 
tobacco (including Burley hybrids); light air-cured 
Maryland type and fire-cured tobacco: 
2401.20.10.00 - - - Flue-cured Virginia type 0 
2401.20.20.00 - - - Light air-cured Burley type (including Burley hybrids) 0

218 CAP. 337.] IMPORT DUTIES 
2401.20.30.00 - - - Light air-cured Maryland type 0 
- - - Fire-cured tobacco: 
2401.20.41.00 - - - - Kentucky type 0 
2401.20.49.00 - - - - Other 0 
- - Other: 
2401.20.50.00 - - - Light air-cured tobacco 0 
2401.20.60.00 - - - Sun-cured Oriental type tobacco 0 
2401.20.70.00 - - - Dark air-cured tobacco 0 
2401.20.80.00 - - - Flue-cured tobacco 0 
2401.20.90.00 - - - Other tobacco 0 
2401.30 - Tobacco refuse: 
2401.30.00.10 - - Put up for retail sale, which can be smoked without further 
manufacture 0 
2401.30.00.90 - - Other 0 
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes: 
2402.10 - Cigars, cheroots and cigarillos, containing tobacco: 
2402.10.00.10 - - Cheroots and toscano type 0 
2402.10.00.90 - - Other 0 
2402.20 - Cigarettes containing tobacco: 
2402.20.10.00 - - Containing cloves 0 
2402.20.90.00 - - Other 0 
2402.90 - Other: 
- - Cigars, cheroots and cigarillos: 
2402.90.00.11 - - - Cheroots and toscano type 0 
2402.90.00.19 - - - Other 0 
2402.90.00.20 - - Cigarettes 0 
24.03 Other manufactured tobacco and manufactured tobacco 
substitutes; "homogenised" or "reconstituted " tobacco; 
tobacco extracts and essences: 
2403.10 - Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 219 
- - In immediate packings of a net content not exceeding 500 g: 
2403.10.10.10 - - - Pipe tobacco 0 
2403.10.10.20 - - - Tobacco, cut, or cut and blended but not further 
manufactured for the industrial production of cigarettes 0 
- - - Other: 
2403.10.10.91 - - - - Hand rolling tobacco 0 
2403.10.10.99 - - - - Other 0 
2403.10.90.10 - - - Pipe tobacco 0 
2403.10.90.20 - - - Tobacco, cut, or cut and blended but not further 
manufactured for the industrial production of cigarettes 0 
- - - Other: 
2403.10.90.91 - - - - Hand rolling tobacco 0 
2403.10.90.99 - - - - Other 0 
- Other: 
2403.91 - - "Homogenised" or "reconstituted" tobacco: 
2403.91.00.10 - - - For use in the industrial manufacture of cigars, cheroots 
and cigarillos in compliance with the Excise Duty Act 
(Cap. 382.) 0 
2403.91.00.20 - - - For the industrial production of cigarettes 0 
- - - Other: 
2403.91.00.91 - - - - Hand rolling tobacco 0 
2403.91.00.99 - - - - Other 0 
2403.99 - - Other: 
2403.99.10.00 - - - Chewing tobacco and snuff 0 
- - - Other: 
2403.99.90.10 - - - - Extracts and essences of tobacco used mainly for the 
manufacture of insecticides 0 
- - - - Other: 
2403.99.90.91 - - - - - Hand rolling tobacco 0 
2403.99.90.92 - - - - - Other 0 
2403.99.90.99 - - - - - Other 0 
H.S. Code 
Number Description Import Duty

220 CAP. 337.] IMPORT DUTIES 
SECTION V 
MINERAL PRODUCTS

IMPORT DUTIES [CAP. 337. 221 
CHAPTER 25 
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND 
CEMENT 
NOTES 
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this 
Chapter cover only products which are in the crude state or which have been washed (even with 
chemical substances eliminating the impurities without changing the structure of the product), 
crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic 
separation or other mechanical or physical processes (except crystallisation), but not products 
which have been roasted, calcined, obtained by mixing or subjected to processing beyond that 
mentioned in each heading. 
The products of this Chapter may contain an added anti dusting agent, provided that such addition 
does not render the product particularly suitable for specific use rather than for general use. 
2. This chapter does not cover: 
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02); 
(b) Earth colours containing 70% or more by weight of combined iron evaluated as 
Fe2O3 (heading No.28.21); 
(c) Medicaments or other products of Chapter 30; 
(d) Perfumery, cosmetic or toilet preparations (Chapter 33); 
(e) Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 
68.02); roofing, facing or damp course slates (heading No. 68.03); 
(f) Precious or semi precious stones (heading No. 71.02 or 71.03); 
(g) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium 
chloride or of magnesium oxide, of heading No. 38.24; optical elements of sodium chloride 
or of magnesium oxide (heading No. 90.01); 
(h) Billiard chalks (heading No. 95.04); or 
(ij) Writing or drawing chalks, or tailors’ chalks (heading No. 96.09). 
3. Any products classifiable in heading No. 25.17 and any other heading of the Chapter are to be 
classified in heading No. 25.17. 
4. Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth 
colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum 
(whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, 
in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or 
not calcined), other than strontium oxide; broken pottery. 
H.S. Code 
Number Description Import Duty 
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; seawater: 
2501.00.10.00 - Sea water and salt liquors 0

222 CAP. 337.] IMPORT DUTIES 
- Common 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: 
2501.00.31.00 - - For chemical transformation (separation of Na from C1) for 
the manufacture of other products 0 
- - Other: 
2501.00.51.00 - - - Denatured or for industrial uses (including refining) other 
than the preservation or preparation of foodstuffs for 
human or animal consumption 0 
- - - Other: 
2501.00.91.00 - - - - Salt suitable for human consumption 20 
2501.00.99.00 - - - - Other 20 
25.02 00.00.00 Unroasted iron pyrites 0 
25.03 Sulphur of all kinds, other than sublimed sulphur, 
precipitated sulphur and colloidal sulphur: 
2503.00.10.00 - Crude or unrefined sulphur 0 
2503.00.90.00 - Other 3.2 
25.04 Natural graphite: 
2504.10.00.00 - In powder or in flakes 0 
2504.90.00.00 - Other 0 
25.05 Natural sands of all kinds, whether or not coloured, other 
than metal-bearing sands of Chapter 26: 
2505.10.00.00 - Silica sands and quartz sands 0 
2505.90.00.00 - Other 0 
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 rectangular (including 
square) shape: 
2506.10.00.00 - Quartz 0 
- Quartzite: 
2506.21.00.00 - - Crude or roughly trimmed 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 223 
2506.29.00.00 - - Other 0 
25.07 Kaolin and other kaolinic clays, whether or not calcined: 
2507.00.20.00 - Kaolin 0 
2507.00.80.00 - Other kaolinic clays 0 
25.08 Other clays (not including expanded clays of heading No. 
68.06), andalusite, kyanite and sillimanite, whether or not 
calcined; mullite; chamotte or dinas earths: 
2508.10.00.00 - Bentonite 0 
2508.20.00.00 - Decolourising earths and fuller’s earth 0 
2508.30.00.00 - Fire-clay 0 
2508.40.00.00 - Other clays 0 
2508.50.00.00 - Andalusite, kyanite and sillimanite 0 
2508.60.00.00 - Mullite 0 
2508.70 - Chamotte or dinas earths: 
2508.70.10.00 - - Chamotte earth 0 
2508.70.90.00 - - Dinas earth 0 
25.09 00.00.00 Chalk 0 
25.10 Natural calcium phosphates, natural aluminium calcium 
phosphates and phosphatic chalk: 
2510.10.00.00 - Unground 0 
2510.20.00.00 - Ground 0 
25.11 Natural barium sulphate (barytes); natural barium 
carbonate (witherite), whether or not calcined, other than 
barium oxide of heading No. 28.16: 
2511.10.00.00 - Natural barium sulphate (barytes) 0 
2511.20.00.00 - Natural barium carbonate (witherite) 0 
25.12 00.00.00 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 0 
H.S. Code 
Number Description Import Duty

224 CAP. 337.] IMPORT DUTIES 
25.13 Pumice stone; emery; natural corundum, natural garnet 
and other natural abrasives, whether or not heat-treated: 
- Pumice stone: 
2513.11.00.00 - - Crude or in irregular pieces, including crushed pumice 
("bimskies") 0 
2513.19.00.00 - - Other 0 
2513.20.00.00 - Emery, natural corundum, natural garnet and other natural 
abrasives 0 
25.14 00.00.00 Slate, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape 0 
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: 
2515.11.00.00 - - Crude or roughly trimmed 0 
2515.12 - - Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape: 
2515.12.20.00 - - - Of a thickness not exceeding 4 cm 0 
2515.12.50.00 - - - Of a thickness exceeding 4 cm but not exceeding 25 cm 0 
2515.12.90.00 - - - Other 0 
2515.20.00.00 - Ecaussine and other calcareous monumental or building 
stone; alabaster 0 
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: 
- Granite: 
2516.11.00.00 - - Crude or roughly trimmed 0 
2516.12 - - Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 225 
2516.12.10.00 - - - Of a thickness not exceeding 25 cm 0 
2516.12.90.00 - - - Other 0 
- Sandstone: 
2516.21.00.00 - - Crude or roughly trimmed 0 
2516.22.00.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape 3.5 
2516.90.00.00 - Other monumental or building stone 3.5 
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 
materials cited in the first part of the heading; tarred 
macadan; granules, chippings and powder, of stones of 
heading No. 25.15 or 25.16, whether or not heat-treated: 
2517.10 - 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: 
2517.10.10.00 - - Pebbles, gravel, shingle and flint 0 
2517.10.20.00 - - Limestone, dolomite and other calcareous stone, broken or 
crushed 0 
2517.10.80.00 - - Other 0 
2517.20.00.00 - Macadam of slag, dross or similar industrial waste, whether 
or not incorporating the materials cited in subheading No. 
2517.10 0 
2517.30.00.00 - Tarred macadam 0 
- Granules, chippings and powder, of stones of heading No. 
25.15 or 25.16, whether or not heat-treated: 
2517.41.00.00 - - Of marble 0 
2517.49.00.00 - - Other 0 
25.18 Dolomite, whether or not calcined; dolomite roughly 
trimmed or merely cut, by sawing or otherwise, into blocks 
or slabs of a rectangular (including square) shape; 
agglomerated dolomite (including tarred dolomite): 
2518.10.00.00 - Dolomite, not calcined 0 
2518.20.00.00 - Calcined dolomite 1.8 
H.S. Code 
Number Description Import Duty

226 CAP. 337.] IMPORT DUTIES 
2518.30.00.00 - Agglomerated dolomite (including tarred dolomite) 2.2 
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: 
2519.10.00.00 - Natural magnesium carbonate (magnesite) 0 
2519.90 - Other: 
2519.90.10.00 - - Magnesium oxide, other than calcined natural magnesium 
carbonate 1.7 
2519.90.30.00 - - Dead-burned (sintered) magnesia 0 
2519.90.90.00 - - Other 0 
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: 
2520.10.00.00 - Gypsum; anhydrite 0 
2520.20 - Plasters: 
2520.20.10.00 - - Building 0 
2520.20.90.00 - - Other 0 
25.21 00.00.00 Limestone flux; limestone and other calcareous stone, of a 
kind used for the manufacture of lime or cement 0 
25.22 Quicklime, slaked lime and hydraulic lime, other than 
calcium oxide and hydroxide of heading No. 28.25: 
2522.10.00.00 - Quicklime 3.5 
2522.20.00.00 - Slaked lime 3.5 
2522.30.00.00 - Hydraulic lime 3.5 
25.23 Portland cement, aluminous cement, slag cement, supersulphate 
cement and similar hydraulic cements, whether 
or not coloured or in the form of clinkers: 
2523.10.00.00 - Cement clinkers 1.7 
- Portland cement: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 227 
2523.21.00.00 - - White cement, whether or not artificially coloured 1.7 
2523.29.00.00 - - Other 8 
2523.30.00.00 - Aluminous cement 1.7 
2523.90 - Other hydraulic cements: 
2523.90.10.00 - - Blast-furnace cement 3.2 
2523.90.30.00 - - Pozzolanic cement 3.2 
2523.90.90.00 - - Other 3.2 
25.24 Asbestos: 
2524.00.30.00 - Fibres, flakes or powder 0 
2524.00.80.00 - Other 0 
25.25 Mica, including splittings; mica waste: 
2525.10.00.00 - Crude mica and mica rifted into sheets or splittings 0 
2525.20.00.00 - Mica powder 0 
2525.30.00.00 - Mica waste 0 
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: 
2526.10.00.00 - Not crushed, not powdered 0 
2526.20.00.00 - Crushed or powdered 0 
25.27 00.00.00 Natural cryolite and natural chiolite 0 
25.28 Natural borates and concentrates thereof (whether or not 
calcined), but not including borates separated from 
naturalbrine; natural boric acid containing not more than 
85% of H3 BO3 calculated on the dry weight: 
2528.10.00.00 - Natural sodium borates and concentrates thereof (whether or 
not calcined) 0 
2528.90.00.00 - Other 0 
25.29 Felspar; leucite; nepheline and nepheline syenite; 
flourspar: 
H.S. Code 
Number Description Import Duty

228 CAP. 337.] IMPORT DUTIES 
2529.10.00.00 - Felspar 0 
- Fluorspar: 
2529.21.00.00 - - Containing by weight 97% or less of calcium fluoride 0 
2529.22.00.00 - - Containing by weight more than 97% of calcium fluoride 0 
2529.30.00.00 - Leucite; nepheline and nepheline syenite 0 
25.30 Mineral substances not elsewhere specified or included: 
2530.10 - Vermiculite, perlite and chlorites, unexpanded: 
2530.10.10.00 - - Perlite 0 
2530.10.90.00 - - Vermiculite and chlorites 0 
2530.20.00.00 - Kieserite, epsomite (natural magnesium sulphates) 0 
2530.40.00.00 - Natural micaceous iron oxides 1.8 
2530.90 - Other: 
2530.90.20.00 - - Sepiolite 0 
2530.90.95.00 - - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 229 
CHAPTER 26 
ORES, SLAG AND ASH 
NOTES 
1. This Chapter does not cover: 
(a) Slag or similar industrial waste prepared as macadam (heading No. 25.17); 
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19); 
(c) Basic slag of Chapter 31; 
(d) Slag wool, rock wool or similar mineral wools (heading No. 68.06); 
(e) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap 
containing precious metal or precious metal compounds, of a kind used principally for the 
recovery of precious metal (heading No. 71.12); or 
(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 
2. For the purposes of headings Nos. 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 No. 28.44 or of the metals of Section XIV or XV, even if they are intended for nonmetallurgical 
purposes. Headings Nos. 26.01 to 26.17 do not, however, include minerals which have 
been submitted to processes not normal to the metallurgical industry. 
3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the 
extraction of metals or as a basis for the manufacture of chemical compounds of metals. 
H.S. Code 
Number Description Import Duty 
26.01 Iron ores and concentrates, including roasted iron pyrites: 
- Iron ores and concentrates, other than roasted iron pyrites: 
2601.11.00.00 - - Non-agglomerated (ECSC) 0 
2601.12.00.00 - - Agglomerated (ECSC) 0 
2601.20.00.00 - Roasted iron pyrites 0 
26.02 00.00.00 Manganese ores and concentrates, including ferruginous 
manganese ores and concentrates with a manganese 
content of 20% or more, calculated on the dry weight 
(ECSC) 0 
26.03 00.00.00 Copper ores and concentrates 0 
26.04 00.00.00 Nickel ores and concentrates 0 
26.05 00.00.00 Cobalt ores and concentrates 0 
26.06 00.00.00 Aluminium ores and concentrates 0

230 CAP. 337.] IMPORT DUTIES 
26.07 00.00.00 Lead ores and concentrates 0 
26.08 00.00.00 Zinc ores and concentrates 0 
26.09 00.00.00 Tin ores and concentrates 0 
26.10 00.00.00 Chromium ores and concentrates 0 
26.11 00.00.00 Tungsten ores and concentrates 0 
26.12 Uranium or thorium ores and concentrates: 
2612.10 - Uranium ores and concentrates: 
2612.10.10.00 - - Uranium ores and pitchblende, and concentrates thereof, 
with a uranium content of more than 5% by weight 
(Euratom) 0 
2612.10.90.00 - - Other 0 
2612.20 - Thorium ores and concentrates: 
2612.20.10.00 - - Monazite; urano-thorianite and other thorium ores and 
concentrates, with a thorium content of more than 20% by 
weight (Euratom) 0 
2612.20.90.00 - - Other 0 
26.13 Molybdenum ores and concentrates: 
2613.10.00.00 - Roasted 0 
2613.90.00.00 - Other 0 
26.14 Titanium ores and concentrates: 
2614.00.10.00 - Ilmenite and concentrates thereof 0 
2614.00.90.00 - Other 0 
26.15 Niobium, tantalum, vanadium or zirconium ores and 
concentrates: 
2615.10.00.00 - Zirconium ores and concentrates 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 231 
2615.90 - Other: 
2615.90.10.00 - - Niobium and tantalum ores and concentrates 0 
2615.90.90.00 - - Vanadium ores and concentrates 0 
26.16 Precious metal ores and concentrates: 
2616.10.00.00 - Silver ores and concentrates 0 
2616.90.00.00 - Other 0 
26.17 Other ores and concentrates: 
2617.10.00.00 - Antimony ores and concentrates 0 
2617.90.00.00 - Other 0 
26.18 00.00.00 Granulated slag (slag sand) from the manufacture of iron 
or steel 0 
26.19 Slag, dross (other than granulated slag), scalings and other 
waste from the manufacture of iron or steel: 
2619.00.10.00 - Blast-furnace dust (ECSC) 0 
- Other: 
2619.00.91.00 - - Waste suitable for the recovery of iron or manganese 0 
2619.00.93.00 - - Slag suitable for the extraction of titanium oxide 0 
2619.00.95.00 - - Waste suitable for the extraction of vanadium 0 
2619.00.99.00 - - Other 0 
26.20 Ash and residues (other than from the manufacture of iron 
or steel), containing metals or metal compounds: 
- Containing mainly zinc: 
2620.11.00.00 - - Hard zinc spelter 0 
2620.19.00.00 - - Other 0 
2620.20.00.00 - Containing mainly lead 0 
2620.30.00.00 - Containing mainly copper 0 
2620.40.00.00 - Containing mainly aluminium 0 
2620.50.00.00 - Containing mainly vanadium 0 
2620.90 - Other: 
H.S. Code 
Number Description Import Duty

232 CAP. 337.] IMPORT DUTIES 
2620.90.10.00 - - Containing mainly nickel 0 
2620.90.20.00 - - Containing mainly niobium and tantalum 0 
2620.90.30.00 - - Containing mainly tungsten 0 
2620.90.40.00 - - Containing mainly tin 0 
2620.90.50.00 - - Containing mainly molybdenum 0 
2620.90.60.00 - - Containing mainly titanium 0 
2620.90.70.00 - - Containing mainly antimony 0 
2620.90.80.00 - - Containing mainly cobalt 0 
2620.90.91.00 - - Containing mainly zirconium 0 
2620.90.99.00 - - Other 0 
26.21 00.00.00 Other slag and ash, including seaweed ash (kelp) 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 233 
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 No. 27.11; 
(b) Medicaments of heading No. 30.03 or 30.04; or 
(c) Mixed unsaturated hydrocarbons of heading No. 33.01, 33.02 or 38.05. 
2. References in heading No. 27.10 to "petroleum oils and oils obtained from bituminous minerals" 
include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, 
as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, 
provided that the weight of the non aromatic constituents exceeds that of the aromatic 
constituents. 
However, the references do not include liquid synthetic polyolefins of which less than 60% by 
volume distils at 300°C, after conversion to 1,013 millibars when a reduced pressure distillation 
method is used (Chapter 39). 
SUBHEADING NOTES 
1. For the purposes of subheading No. 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 No. 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 subheading No. 2707.10, 2707.20, 2707.30, 2707.40.00.00 and 
2707.60.00.00, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to 
products which contain more than 50% by weight benzene, toluene, xylene, naphthalene or 
phenols, respectively. 
ADDITIONAL NOTES (1,2) 
1. For the purposes of heading No. 27.10: 
a) "light oils" (subheadings 2710.00.11.00 to 2710.00.39.00) means oils and preparations of 
which 90% or more by volume (including losses) distils at 210° C (ASTM D86 method); 
b) "special spirits" (subheadings 2710.00.21.00 and 2710.00.25.00) means light oils as defined 
in paragraph a) above, not containing any anti-knock preparations, and with a difference of 
not more than 60° C between the temperatures at which 5% and 90% by volume (including 
losses) distil; 
c) "white spirit" (subheading 2710.00.21.00) means special spirits as defined in paragraph b) 
above with a flash-point higher than 21°C by the Abel-Pensky method (2); 
d) "medium oils' (subheadings 2710.00.41.00 to 2710.00.59.00) means oils and preparations of 
which less than 90% by volume (including losses) distils at 210°C and 65% or more by 
volume (including losses) distils at 250° C (ASTM D 86 method);

234 CAP. 337.] IMPORT DUTIES 
e) "heavy oils" (subheadings 2710.00.61.00 to 2710.00.97) means oils and preparations of 
which less than 65% by volume (including losses) distils at 250° C by the ASTM D 86 
method or of which the distillation percentage at 250° C cannot be determined by that 
method; 
f) "gas oils" (subheadings 2710.00.61.00 to 2710.00.68.00) means heavy oils as defined in 
paragraph e) above of which 85% or more by volume (including losses) distils at 350° C 
(ASTM D 86 method); 
g) "fuel oils" (subheadings 2710.00.71.00 to 2710.00.78.00) means heavy oils as defined in 
paragraph e) above (other than gas oils as defined in paragraph f) above) which, for a 
corresponding diluted colour C, have a viscosity V: 
- not exceeding that shown in line I of the following table when the sulphated ashes content 
is less than 1% by the ASTM D 874 method and the saponification index is less than 4 by 
the ASTM D 939-54 method, 
- exceeding that shown in line II when the pour point is not less than 10°C by the ASTM D 
97 method, 
- exceeding that shown in line I but not exceeding that shown in line II when 25% or more 
by volume distils at 300°C by the ASTM D 86 method or, if less than 25% by volume 
distils at 300° C, when the pour point is higher than 10° C below zero by the ASTM D 97 
method. These provisions apply only to oils having a diluted colour C of less than 2. 
DILUTED COLOUR C/VISCOSITY V CONCORDANCE TABLE 
The term "viscosity V" means the kinematic viscosity at 50°C expressed in 10-6 m 2 s -1 by 
the ASTMD 445 method. 
The term ''diluted colour C" means the colour of a product, as determined by the ASTM D 
1500 method, after one part of such product has been mixed with 99 parts by volume of 
carbon tetrachloride. The colour must be determined immediately after dilution. 
Subheadings 2710. 00.71.00 to 2710.00.78.00 cover only fuel oils of natural colour. 
These subheadings do not cover heavy oils defined in paragraph e) above for which it is not 
possible to determine: 
- the distillation percentage at 250° C by the ASTM D 86 method (zero shall be deemed to 
be a percentage), 
- the kinematic viscosity at 50°C by the ASTMD 445 method, 
- or the diluted colour C by the ASTM D 1500 method. 
Such products fall within subheadings 2710.00.81 to 27.10 00 97. 
2. For the purposes of heading No. 27.12, the expression "crude petroleum jelly" (subheading 
2712.10.10.00) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by 
the ASTM D 1500 method. 
Colour C 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.5 6 6.5 7 
7.5 
and 
above 
Viscosity I 4 4 4 5.4 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650 
V II 7 7 7 7 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650

IMPORT DUTIES [CAP. 337. 235 
3. For the purposes of subheadings 2712.90.31.00 to 2712.90.39.00, the term "crude" shall be taken 
to apply to products: 
a) with an oil content of 3.5 or higher by the ASTM D 721 method, if their viscosity at 100°C 
is lower than 9 x 10-6 m2s-1 by the ASTM D 445 method; or 
b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100°C is 
9 x 10-6 m2s-1 or higher by the ASTM D 445 method. 
4. For the purposes of heading Nos. 27.10, 27.11 and 27.12, the term "specific process" shall be 
taken to apply to the following operations: 
a) vacuum distillation; 
b) redistillation by a very thorough fractionation process; 
c) cracking; 
d) reforming; 
e) extraction by means of selective solvents; 
f) the process comprising all the following operations: processing with concentrated sulphuric 
acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorization and 
purification with naturally active earth, activated earth, activated charcoal or bauxite; 
g) polymerization; 
h) alkylation; 
ij) isomerization; 
k) (in respect of products of subheadings 2710.00.61.00 to 2710.00.97 only) desulphurisation 
with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products 
processed (ASTM D 1266-59 T method); 
l) (in respect of products of heading No. 27.10 only) deparaffining by a process other than 
filtering; 
m) (in respect of products of subheadings 2710.00.61.00 to 2710.00.97 only) treatment with 
hydrogen at a pressure of more than 20 bar and a temperature of more than 250° C with the 
use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an 
active element in a chemical reaction. The further treatment with hydrogen of lubricating 
oils of subheadings 2710.00.81 to 2710.00.97 (e.g. hydrofinishing or decolorization) in 
order, more especially, to improve colour or stability, shall not, however, be deemed to be 
a specific process; 
n) (in respect of products of subheadings 2710.00.71.00 to 2710.00.78.00 only) atmospheric 
distillation, on condition that less than 30% of these products distils, by volume, including 
losses, at 300° C by the ASTM D 86 method. If 30% or more by volume, including losses, 
of such products distils at 300ºC by the ASTM D 86 method, the quantities of products, 
which may be obtained during the atmospheric distillation and which fall within 
subheadings 2710.00.11.00 to 2710.00.39.00 or 2710.00.41.00 to 2710.00.59.00 shall be 
dutiable at the same rates as those provided for under subheadings 2710.00.74.00 to 
2710.00.78.00 according to the kind and value of the products used and on the net weight of 
the products obtained. This rule shall not apply to products so obtained which, within a 
period of six months and subject to such other conditions as may be determined by the 
competent authorities, are to undergo a specific process or chemical transformation by a 
process not being a specific process; 
o) (in respect of products of subheadings 2710.00.81 to 2710.00.97.00 only) treatment by 
means of a high-frequency electrical brush-discharge. 
(1) Unless otherwise stated, the term "ASTM method" means the methods laid down by the 
American Society for Testing and Materials in the 1976 edition of standard definitions and 
specifications for petroleum and lubricating products. 
(2) The term "Abel-Pensky method" means method DIN (Deutsche Industrienorm) 51755 - Marz 
1974 published by the DNA (Deutsche Normenausschub), Berlin 15.

236 CAP. 337.] IMPORT DUTIES 
H.S. Code 
Number Description Import Duty 
27.01 Coal; briquettes, ovoids and similar solid fuels 
manufactured from coal: 
- Coal, whether or not pulverised, but not agglomerated: 
2701.11 - - Anthracite: 
2701.11.10.00 - - - Having a volatile matter limit (on a dry, mineral-matterfree 
basis) not exceeding 10% (ECSC) 0 
2701.11.90.00 - - - Other (ECSC) 0 
2701.12 - - Bituminous coal: 
2701.12.10.00 - - - Coking coal (ECSC) 0 
2701.12.90.00 - - - Other (ECSC) 0 
2701.19.00.00 - - Other coal (ECSC) 0 
2701.20.00.00 - Briquettes, ovoids and similar solid fuels manufactured from 
coal (ECSC) 0 
27.02 Lignite, whether or not agglomerated, excluding jet: 
2702.10.00.00 - Lignite, whether or not pulverised, but not agglomerated 
(ECSC) 0 
2702.20.00.00 - Agglomerated lignite (ECSC) 0 
27.03 00.00.00 Peat (including peat litter), whether or not agglomerated 0 
27.04 Coke and semi-coke of coal, of lignite or of peat, whether 
or not agglomerated; retort carbon: 
- Coke and semi-coke of coal: 
2704.00.11.00 - - For the manufacture of electrodes 1.4 
2704.00.19.00 - - Other (ECSC) 0 
2704.00.30.00 - Coke and semi-coke of lignite (ECSC) 0 
2704.00.90.00 - Other 1.4 
27.05 00.00.00 Coal gas, water gas, producer gas and similar gases, other 
than petroleum gases and other gaseous hydrocarbons 0

IMPORT DUTIES [CAP. 337. 237 
27.06 00.00.00 Tar distilled from coal, from lignite or from peat and other 
mineral tars, whether or not dehydrated or partially 
distilled, including reconstituted tars 0 
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: 
2707.10 - Benzole: 
2707.10.10.00 - - For use as a power or heating fuel 5 
2707.10.90.00 - - For other purposes 0 
2707.20 - Toluole: 
2707.20.10.00 - - For use as a power or heating fuel 5 
2707.20.90.00 - - For other purposes 0 
2707.30 - Xylole: 
2707.30.10.00 - - For use as a power or heating fuel 5 
2707.30.90.00 - - For other purposes 0 
2707.40.00.00 - Naphthalene 1.5 
2707.50 - Other aromatic hydrocarbon mixtures of which 65% or 
more by volume (including losses) distils at 250° C by the 
ASTM D 86 method: 
2707.50.10.00 - - For use as power or heating fuels 5 
2707.50.90.00 - - For other purposes 0 
2707.60.00.00 - Phenols 2.5 
- Other: 
2707.91.00.00 - - Creosote oils 3.5 
2707.99 - - Other: 
- - - Crude oils: 
2707.99.11.00 - - - - Crude light oils of which 90% or more by volume distils 
at temperature of up to 200° C 3.2 
2707.99.19.00 - - - - Other 1 
2707.99.30.00 - - - Sulphuretted toppings 0 
2707.99.50.00 - - - Basic products 3 
2707.99.70.00 - - - Anthracene 0 
H.S. Code 
Number Description Import Duty

238 CAP. 337.] IMPORT DUTIES 
- - - Other: 
2707.99.91.00 - - - - For the manufacture of the products of heading No. 
28.03 0 
2707.99.99.00 - - - - Other 3.5 
27.08 Pitch and pitch coke, obtained from coal tar or from other 
mineral tars: 
2708.10.00.00 - Pitch 0 
2708.20.00.00 - Pitch coke 0 
27.09 Petroleum oils and oils obtained from bituminous 
minerals, crude: 
2709.00.10.00 - Natural gas condensates 0 
2709.00.90.00 - Other 0 
27.10 Petroleum oils and oils obtained from bituminous minerals 
other than crude; preparations not elsewhere specified or 
included, containing by weight 70% or more of petroleum 
oils or of oils obtained from bituminous minerals, these oils 
being the basic constituents of the preparations: 
- Light oils: 
2710.00.11.00 - - For undergoing a specific process 0 
2710.00.15.00 - - For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 00.11.00 0 
- - For other purposes: 
- - - Special spirits: 
2710.00.21.00 - - - - White spirit 4.7 
2710.00.25.00 - - - - Other 4.7 
- - - Other: 
- - - - Motor spirit: 
2710.00.26.00 - - - - - Aviation spirit 4.7 
- - - - - Other, with a lead content: 
- - - - - - Not exceeding 0.013 g/l: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 239 
2710.00.27.00 - - - - - - - With an octane number of less than 95 4.7 
2710.00.29.00 - - - - - - - With an octane number of 95 or more but less than 
98 4.7 
2710.00.32.00 - - - - - - - With an octane number of 98 or more 4.7 
- - - - - - Exceeding 0.013 g/l: 
2710.00.34.00 - - - - - - - With an octane number of less than 98 4.7 
2710.00.36.00 - - - - - - - With an octane number of 98 or more 4.7 
2710.00.37.00 - - - - - Spirit type jet fuel 4.7 
2710.00.39.00 - - - - - Other light oils 4.7 
- Medium oils: 
2710.00.41.00 - - For undergoing a specific process 0 
2710.00.45.00 - - For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710.00.41.00 0 
- - For other purposes: 
- - - Kerosene: 
2710.00.51.00 - - - - Jet fuel 4.7 
2710.00.55.00 - - - - Other 4.7 
2710.00.59.00 - - - Other 4.7 
- Heavy oils: 
- - Gas oils: 
2710.00.61.00 - - - For undergoing a specific process 0 
2710.00.65.00 - - - For undergoing chemical transformation by a process other 
than those specified in respect of subheading 
2710.00.61.00 0 
- - - For other purposes: 
2710.00.66.00 - - - - With a sulphur content not exceeding 0.05% by weight 0 
2710.00.67.00 - - - - With a sulphur content exceeding 0.05% by weight but 
not exceeding 0.2% by weight 0 
2710.00.68.00 - - - - With a sulphur content exceeding 0.2% by weight 3.5 
- - Fuel oils: 
2710.00.71.00 - - - For undergoing a specific process 0 
2710.00.72.00 - - - For undergoing chemical transformation by a process other 
than those specified in respect of subheading 
2710.00.71.00 0 
H.S. Code 
Number Description Import Duty

240 CAP. 337.] IMPORT DUTIES 
- - - For other purposes: 
2710.00.74.00 - - - - With a sulphur content not exceeding 1% by weight 3.5 
2710.00.76.00 - - - - With a sulphur content exceeding 1% by weight but not 
exceeding 2% by weight 3.5 
2710.00.77.00 - - - - With a sulphur content exceeding 2% by weight but not 
exceeding 2.8% by weight 3.5 
2710.00.78.00 - - - - With a sulphur content exceeding 2.8% by weight 3.5 
- - Lubricating oils; other oils: 
- - - For undergoing a specific process: 
2710.00.81.10 - - - - Lubricating oils 6 
- - - - Other: 
2710.00.81.92 - - - - - White oils, liquid paraffin 0 
2710.00.81.94 - - - - - Oils with a density of 0.810 to 0.900 exclusive at 15° C 0 
2710.00.81.96 - - - - - Oils with a density of or above 0.900 at 15° C 0 
2710.00.81.99 - - - - - Other 6 
- - - For undergoing chemical transformation by a process 
other than those specified in respect of subheading 
2710.00.81: 
2710.00.83.10 - - - - Lubricating oils 6 
- - - - Other: 
2710.00.83.92 - - - - - White oils, liquid paraffin 0 
2710.00.83.94 - - - - - Oils with a density of 0.810 to 0.900 exclusive at 15° C 0 
2710.00.83.96 - - - - - Oils with a density of or above 0.900 at 15° C 0 
2710.00.83.99 - - - - - Other 6 
- - - For other purposes: 
2710.00.87.00 - - - - Motor oils, compressor lube oils, turbine lube oils 6 
2710.00.88.00 - - - - Liquids for hydraulic purposes 6 
2710.00.89.00 - - - - White oils, liquid paraffin 3.7 
2710.00.92.00 - - - - Gear oils and reductor oils 6 
2710.00.94.00 - - - - Metal-working compounds, mould release oils 6 
2710.00.96.00 - - - - Electrical insulating oils 6 
- - - - Other lubricating oils and other oils: 
2710.00.97.00 - - - - - Other lubricating oils 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 241 
- - - - - Other: 
2710.00.97.92 - - - - - - Oils with a density of 0.810 to 0.900 exclusive at 
15°C 3.7 
2710.00.97.99 - - - - - - Other 3.7 
2710.91.00.00 - - Waste Oils* containing polychlorinated biphenyls/ 
terphenyls or PBBS 3.5 
2710.99.00.00 - - Waste Oils* NES in HS 2710 91 00 petroleum or from 
bituminous substances 3.5 
27.11 Petroleum gases and other gaseous hydrocarbons: 
- Liquefied: 
2711.11.00.00 - - Natural gas 1.5 
2711.12 - - Propane: 
- - - Propane of a purity not less than 99%: 
2711.12.11.00 - - - - For use as a power or heating fuel 8 
2711.12.19.00 - - - - For other purposes 0 
- - - Other: 
2711.12.91.00 - - - - For undergoing a specific process 0 
2711.12.93.00 - - - - For undergoing chemical transformation by a process 
other than those specified in respect of subheading No. 
2711.12.91.00 0 
- - - - For other purposes: 
2711.12.94.00 - - - - - Of a purity exceeding 90% but less than 99% 0.7 
2711.12.97.00 - - - - - Other 0.7 
2711.13 - - Butanes: 
2711.13.10.00 - - - For undergoing a specific process 0 
2711.13.30.00 - - - For undergoing chemical transformation by a process other 
than those specified in respect of subheading No. 
2711.13.10.00 0 
- - - For other purposes: 
2711.13.91.00 - - - - Of a purity exceeding 90% but less than 95% 0.7 
2711.13.97.00 - - - - Other 0.7 
H.S. Code 
Number Description Import Duty

242 CAP. 337.] IMPORT DUTIES 
2711.14.00.00 - - Ethylene, propylene, butylene and butadiene 1.5 
2711.19.00.00 - - Other 1.5 
- In gaseous state: 
2711.21.00.00 - - Natural gas 1.5 
2711.29.00 - - Other: 
2711.29.00.10 - - - Methane gas 1.5 
2711.29.00.90 - - - Other 1.5 
27.12 Petroleum jelly; paraffin wax, micro-crystalline wax, slack 
wax, ozokerite, lignite wax, peat wax and other mineral 
waxes, and similar products obtained by synthesis or by 
other processes, whether or not coloured: 
2712.10 - Petroleum jelly: 
2712.10.10.00 - - Crude 1.8 
2712.10.90.00 - - Other 4.9 
2712.20 - Paraffin wax containing by weight less than 0.75% of oil: 
2712.20.10.00 - - Synthetic paraffin wax of a molecular weight of 460 or more 
but not exceeding 1 560 0 
2712.20.90.00 - - Other 0 
2712.90 - Other: 
- - Ozokerite, lignite wax or peat wax (natural products): 
2712.90.11.00 - - - Crude 0.7 
2712.90.19.00 - - - Other 2.2 
- - Other: 
- - - Crude: 
2712.90.31.00 - - - - For undergoing a specific process 0 
2712.90.33.00 - - - - For undergoing chemical transformation by a process 
other than those specified in respect of subheading No. 
2712.90.31.00 0 
2712.90.39.00 - - - - For other purposes 0 
- - - Other: 
2712.90.91.00 - - - - Blend of l-alkalenes containing by weight 80% or more 
of l-alkalenes of a chain-length of 24 carbon atoms or 
more but not exceeding 28 carbon atoms 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 243 
2712.90.99.00 - - - - Other 0 
27.13 Petroleum coke, petroleum bitumen and other residues of 
petroleum oils or of oils obtained from bituminous 
minerals: 
- Petroleum coke: 
2713.11.00.00 - - Not calcined 0 
2713.12.00.00 - - Calcined 0 
2713.20.00.00 - Petroleum bitumen 0 
2713.90 - Other residues of petroleum oils or of oils obtained from 
bituminous minerals: 
2713.90.10.00 - - For the manufacture of the products of heading No. 28.03 0 
2713.90.90.00 - - Other 1.8 
27.14 Bitumen and asphalt, natural; bituminous or oil shale and 
tar sands, asphaltites and asphaltic rocks: 
2714.10.00.00 - Bituminous or oil shale and tar sands 0 
2714.90.00.00 - Other 0 
27.15 00.00.00 Bituminous mixtures based on natural asphalt; on natural 
bitumen, on petroleum bitumen, on mineral tar or on 
mineral tar pitch (for example, bituminous mastics, cutbacks) 
0.9 
27.16 00.00.00 Electrical energy 0 
H.S. Code 
Number Description Import Duty

244 CAP. 337.] IMPORT DUTIES 
SECTION VI 
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES 
NOTES 
1. (a) Goods (other than radioactive ores) answering to a description in heading No. 28.44 or 28.45 
are to be classified in those headings and in no other heading of this Schedule. 
(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.43 or 
28.46 are to be classified in those headings and in no other heading of this Section. 
2. Subject to Note 1 above, goods classifiable in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 
33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or 
for retail sale are to be classified in those headings and in no other heading of this Schedule. 
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.

IMPORT DUTIES [CAP. 337. 245 
CHAPTER 28 
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS 
METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF 
ISOTOPES 
NOTES 
1. Except where the context otherwise requires, the headings of this Chapter apply only to: 
(a) Separate chemical elements and separate chemically defined compounds, whether or not 
containing impurities; 
(b) The products mentioned in (a) above dissolved in water; 
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution 
constitutes a normal and necessary method of putting up these products adopted solely for 
reasons of safety or for transport and that the solvent does not render the product particularly 
suitable for specific use rather than for general use; 
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anticaking 
agent) necessary for their preservation or transport; 
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti dusting agent or a 
colouring substance added to facilitate their identification or for safety reasons, provided that 
the additions do not render the product particularly suitable for specific use rather than for 
general use. 
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 
28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide 
oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and 
thiocyanates, of inorganic bases (heading No. 28.38), organic products included in headings Nos. 
28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are also to 
be classified in this Chapter: 
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or 
complex cyanogen acids (heading No. 28.11); 
(b) Halide oxides of carbon (heading No. 28.12); 
(c) Carbon disulphide (heading No. 28.13); 
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates 
tetrathiocyanato-diaminochromates (reineckates) and other complex cyanates, of inorganic 
bases (heading No. 28.42); 
(e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, 
thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives 
(heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31). 
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: 
(a) Sodium chloride and magnesium oxide, whether or not pure, or other products of Section V; 
(b) Organo inorganic compounds other than those mentioned in Note 2 above; 
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; 
(d) Inorganic products of a kind used as luminophores, of heading No. 32.06; 
(e) Artificial graphite (heading No. 38.01); products put up as charges for fire extinguishers or 
put up in fire extinguishing grenades, of heading No. 38.13; ink removers put up in packings 
for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing 
not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 
38.24; 
(f) Precious or semi precious stones (natural, synthetic or reconstructed) or dust or powder of 
such stones (headings Nos. 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 of the alkaline earth metals 
(heading No. 90.01).

246 CAP. 337.] IMPORT DUTIES 
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 No. 28.11. 
5. Headings Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. 
Except where the context otherwise requires, double or complex salts are to be classified in 
heading No. 28.42. 
6. Heading No. 28.44 applies only to: 
(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and 
all elements with an atomic number greater than 84; 
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the 
base metals of Sections XIV and XV), whether or not mixed together; 
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically 
defined, whether or not mixed together; 
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these 
elements or isotopes or inorganic or organic compounds thereof and having a specific 
radioactivity exceeding 74 Bq/g (0.002 µCi/g); 
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; 
(f) Radioactive residues whether or not usable. 
The term "isotopes", for the purposes of this Note and of the wording of headings Nos. 28.44 and 
28.45, refers to: 
- individual nuclides, excluding, however, those existing in nature in the monoisotopic state; 
- mixtures of isotopes of one and the same element, enriched in one or several of the said 
isotopes, that is, elements of which the natural isotopic composition has been artificially 
modified. 
7. Heading No. 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 No. 
38.18. 
ADDITIONAL NOTE 
1. Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts. 
H.S. Code 
Number Description Import Duty 
I. CHEMICAL ELEMENTS 
28.01 Fluorine, chlorine, bromine and iodine: 
2801.10.00.00 - Chlorine 6.1 
2801.20.00.00 - Iodine 0 
2801.30 - Fluorine; bromine: 
2801.30.10.00 - - Fluorine 5 
2801.30.90.00 - - Bromine 9 
28.02 00.00.00 Sulphur, sublimed or precipitated; collodial sulphur 4.6

IMPORT DUTIES [CAP. 337. 247 
28.03 Carbon (carbon blacks and other forms of carbon not 
elsewhere specified or included): 
2803.00.10.00 - Methane black 0 
2803.00.80.00 - Other 0 
28.04 Hydrogen, rare gases and other non-metals: 
2804.10.00.00 - Hydrogen 3.7 
- Rare gases: 
2804.21.00.00 - - Argon 5 
2804.29 - - Other: 
2804.29.10.00 - - - Helium 5 
2804.29.90.00 - - - Other 5 
2804.30.00.00 - Nitrogen 5 
2804.40.00.00 - Oxygen 5 
2804.50 - Boron; tellurium: 
2804.50.10.00 - - Boron 6 
2804.50.90.00 - - Tellurium 2.1 
- Silicon: 
2804.61.00.00 - - Containing by weight not less than 99.99% of silicon 6 
2804.69.00.00 - - Other 6 
2804.70.00.00 - Phosphorus 6 
2804.80.00.00 - Arsenic 2.1 
2804.90.00.00 - Selenium 0 
28.05 Alkali or alkaline-earth metals; rare earth metals, 
scandium and yttrium, whether or not intermixed or 
interalloyed; mercury: 
2805.11.00.00 - - Sodium 5 
2805.19.00.00 - - Other 4.1 
- Alkaline-earth metals: 
2805.21.00.00 - - Calcium 5.7 
2805.22.00.00 - - Strontium and barium 5.7 
H.S. Code 
Number Description Import Duty

248 CAP. 337.] IMPORT DUTIES 
2805.30 - Rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed: 
2805.30.10.00 - - Intermixtures or interalloys 12 
2805.30.90.00 - - Other 2.7 
2805.40 - Mercury: 
2805.40.10.00 - - In flasks of a net content of 34.5 kg (standard weight), of a 
f.o.b. value, per flask, not exceeding Lm100.00,0 Lm3 per 
bottle flask 
2805.40.90.00 - - Other 0 
II. INORGANIC ACIDS AND INORGANIC 
OXYGEN COMPOUNDS OF NON-METALS 
28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric 
acid: 
2806.10.00.00 - Hydrogen chloride (hydrochloric acid) 6 
2806.20.00.00 - Chlorosulphuric acid 6 
28.07 Sulphuric acid; oleum: 
2807.00.10.00 - Sulphuric acid 3 
2807.00.90.00 - Oleum 3 
28.08 00.00.00 Nitric acid; sulphonitric acids 6 
28.09 Diphsphorus pentoxide; phosphoric acid and 
polyphosphoric acids: 
2809.10.00.00 - Diphosphorus pentoxide 11 
2809.20.00.00 - Phosphoric acid and polyphosphoric acids 6.1 
28.10 Oxides of boron; boric acids: 
2810.00.10.00 - Diboron tioxide 3.7 
2810.00.90.00 - Other 3.7 
28.11 Other inorganic acids and other inorganic oxygen 
compounds of non-metals: 
- Other inorganic acids: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 249 
2811.11.00.00 - - Hydrogen fluoride (hydrofluoric acid) 7 
2811.19 - - Other: 
2811.19.10.00 - - - Hydrogen bromide (hydrobromic acid) 5.3 
2811.19.20.00 - - - Hydrogen cyanide (hydrocyanic acid) 5.3 
2811.19.80.00 - - - Other 5.3 
- Other inorganic oxygen compounds of non-metals: 
2811.21.00.00 - - Carbon dioxide 5.5 
2811.22.00.00 - - Silicon dioxide 4.6 
2811.23.00.00 - - Sulphur dioxide 12 
2811.29 - - Other: 
2811.29.10.00 - - - Sulphur trioxide (sulphuric anhydride); diarsenic trioxide 4.6 
2811.29.30.00 - - - Nitrogen oxides 5 
2811.29.90.00 - - - Other 5.3 
III. HALOGEN OR SULPHUR COMPOUNDS 
OF NON-METALS 
28.12 Halides and halide oxides of non-metals: 
2812.10 - Chlorides and chloride oxides: 
- - Of phosphorus: 
2812.10.11.00 - - - Phosphorus trichloride oxide (phosphoryl trichloride) 6 
2812.10.15.00 - - - Phosphorus trichloride 6 
2812.10.16.00 - - - Phosphorus pentachloride 6 
2812.10.18.00 - - - Other 6 
- - Other: 
2812.10.91.00 - - - Disulphur dichloride 6 
2812.10.93.00 - - - Sulphur dichloride 6 
2812.10.94.00 - - - Phosgene (carbonyl chloride) 6 
2812.10.95.00 - - - Thionyl dichloride (thionyl chloride) 6 
2812.10.99.00 - - - Other 6 
2812.90.00.00 - Other 5.7 
28.13 Sulphides of non-metals; commercial phosphorus 
trisulphide: 
H.S. Code 
Number Description Import Duty

250 CAP. 337.] IMPORT DUTIES 
2813.10.00.00 - Carbon disulphide 6 
2813.90 - Other: 
2813.90.10.00 - - Phosphorus sulphides, commercial phosphorus trisulphide 5.3 
2813.90.90.00 - - Other 3.7 
IV. INORGANIC BASES AND OXIDES, 
HYDROXIDES AND PEROXIDES OF METALS 
28.14 Ammonia, anhydrous or in aqueous solutions: 
2814.10.00.00 - Anhydrous ammonia 11 
2814.20.00.00 - Ammonia in aqueous solution 11 
28.15 Sodium hydroxide (caustic soda); potassium hydroxide 
(caustic potash); peroxides of sodium or potassium: 
- Sodium hydroxide (caustic soda): 
2815.11.00.00 - - Solid 6.2 
2815.12.00.00 - - In aqueous solution (soda lye or liquid soda) 12 
2815.20 - Potassium hydroxide (caustic potash): 
2815.20.10.00 - - Solid 11 
2815.20.90.00 - - In aqueous solution (potassium lye or liquid potassium) 11 
2815.30.00.00 - Peroxides of sodium or potassium 8 
28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides 
and peroxides, of strontium or barium: 
2816.10.00.00 - Hydroxide and peroxide of magnesium 4.1 
2816.20.00.00 - Oxide, hydroxide and peroxide of strontium 5.5 
2816.30.00.00 - Oxide, hydroxide and peroxide of barium 8.8 
28.17 00.00.00 Zinc oxide; zinc peroxide 6.1 
28.18 Artificial corundum, whether or not chemically defined; 
aluminium oxide; aluminium hydroxide: 
2818.10 - Artificial corundum, whether or not chemically defined: 
2818.10.10.00 - - White, pink or ruby, with an aluminium oxide content 
exceeding 97.5% by weight 5.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 251 
2818.10.90.00 - - Other 5.2 
2818.20.00.00 - Aluminium oxide, other than artificial corundum 5.7 
2818.30.00.00 - Aluminium hydroxide 5.7 
28.19 Chromium oxides and hydroxides: 
2819.10.00.00 - Chromium trioxide 13.4 
2819.90 - Other: 
2819.90.10.00 - - Chromium dioxide 3.7 
2819.90.90.00 - - Other 5.5 
28.20 Manganese oxides: 
2820.10.00.00 - Manganese dioxide 5.3 
2820.90 - Other: 
2820.90.10.00 - - Manganese oxide containing by weight 77% or more of 
manganese 6.9 
2820.90.90.00 - - Other 6.9 
28.21 Iron oxides and hydroxides; earth colours containing 70% 
or more by weight of combined iron evaluated as Fe2 03: 
2821.10.00.00 - Iron oxides and hydroxides 4.6 
2821.20.00.00 - Earth colours 4.6 
28.22 00.00.00 Cobalt oxides and hydroxides; commercial cobalt oxides 4.6 
28.23 00.00.00 Titanium oxides 5.5 
28.24 Lead oxides; red lead and orange lead: 
2824.10.00.00 - Lead monoxide (litharge, massicot) 10.5 
2824.20.00.00 - Red lead and orange lead 10.5 
2824.90.00.00 - Other 10.5 
28.25 Hydrazine and hydroxylamine and their inorganic salts; 
other inorganic bases; other metal oxides, hydroxides and 
peroxides: 
H.S. Code 
Number Description Import Duty

252 CAP. 337.] IMPORT DUTIES 
2825.10.00.00 - Hydrazine and hydroxylamine and their inorganic salts 6 
2825.20.00.00 - Lithium oxide and hydroxide 5.3 
2825.30.00.00 - Vanadium oxides and hydroxides 5.3 
2825.40.00.00 - Nickel oxides and hydroxides 0 
2825.50.00.00 - Copper oxides and hydroxides 3.2 
2825.60.00.00 - Germanium oxides and zirconium dioxide 7 
2825.70.00.00 - Molybdenum oxides and hydroxides 5.3 
2825.80.00.00 - Antimony oxides 11 
2825.90 - Other: 
- - Calcium oxide, hydroxide and peroxide: 
2825.90.11.00 - - - Calcium hydroxide, of a purity of 98% or more calculated 
on the dry weight, in the form of particles of which 
- not more than 1% by weight have a particle-size exceeding 
75 micrometres 
and 
- not more than 4% by weight have a particle-size of not less 
than 1.3 micrometres 4.6 
2825.90.19.00 - - - Other 4.6 
2825.90.20.00 - - Beryllium oxide and hydroxide 5.3 
2825.90.30.00 - - Tin oxides 5.7 
2825.90.40.00 - - Tungsten oxides and hydroxides 4.6 
2825.90.50.00 - - Mercury oxides 4.1 
2825.90.60.00 - - Cadmium oxide 11 
2825.90.80.00 - - Other 11 
V. SALTS AND PEROXYSALTS, OF 
INORGANIC ACIDS AND METALS 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts: 
- Fluorides: 
2826.11.00.00 - - Of ammonium or of sodium 10 
2826.12.00.00 - - Of aluminium 5.3 
2826.19.00.00 - - Other 5.3 
2826.20.00.00 - Fluorosilicates of sodium or of potassium 12 
2826.30.00.00 - Sodium hexafluoroaluminate (synthetic cryolite) 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 253 
2826.90 - Other: 
2826.90.10.00 - - Dipotassium hexafluorozirconate 5 
2826.90.90.00 - - Other 8 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide oxides: 
2827.10.00.00 - Ammonium chloride 6.6 
2827.20.00.00 - Calcium chloride 4.6 
- Other chlorides: 
2827.31.00.00 - - Of magnesium 4.6 
2827.32.00.00 - - Of aluminium 6.6 
2827.33.00.00 - - Of iron 2.1 
2827.34.00.00 - - Of cobalt 10.4 
2827.35.00.00 - - Of nickel 10.4 
2827.36.00.00 - - Of zinc 6 
2827.38.00.00 - - Of barium 5.5 
2827.39 - - Other: 
2827.39.10.00 - - - Of tin 4.1 
2827.39.90.00 - - - Other 6 
- Chloride oxides and chloride hydroxides: 
2827.41.00.00 - - Of copper 3.2 
2827.49 - - Other: 
2827.49.10.00 - - - Of lead 3.2 
2827.49.90.00 - - - Other 5.3 
- Bromides and bromide oxides: 
2827.51.00.00 - - Bromides of sodium or of potassium 6.9 
2827.59.00.00 - - Other 5.5 
2827.60.00.00 - Iodides and iodide oxides 6.9 
28.28 Hydrochlorites; commercial calcium hypochlorite; 
chlorites; hypobromites: 
2828.10.00.00 - Commercial calcium hypochlorite and other calcium 
hypochlorites 5.5 
2828.90.00.00 - Other 5.5 
H.S. Code 
Number Description Import Duty

254 CAP. 337.] IMPORT DUTIES 
28.29 Chlorates and perchlorates; bromates and perbromates; 
iodates and periodates: 
- Chlorates: 
2829.11.00.00 - - Of sodium 8 
2829.19.00.00 - - Other 5.5 
2829.90 - Other: 
2829.90.10.00 - - Perchlorates 4.8 
2829.90.40.00 - - Bromates of potassium or of sodium 6.9 
2829.90.80.00 - - Other 6.9 
28.30 Sulphides; polysulphides: 
2830.10.00.00 - Sodium sulphides 6.9 
2830.20.00.00 - Zinc sulphide 6.9 
2830.30.00.00 - Cadmium sulphide 6.9 
2830.90 - Other: 
2830.90.11.00 - - Sulphides of calcium, of antimony or of iron 4.6 
2830.90.80.00 - - - Other 6.9 
28.31 Dithionites and sulphoxylates: 
2831.10.00.00 - Of sodium 12 
2831.90.00.00 - Other 12 
28.32 Sulphites; thiosulphates: 
2832.10.00.00 - Sodium sulphites 5.5 
2832.20.00.00 - Other sulphites 8 
2832.30.00.00 - Thiosulphates 8 
28.33 Sulphates; alums; peroxosulphates (persulphates): 
- Sodium sulphates: 
2833.11.00.00 - - Disodium sulphate 5.5 
2833.19.00.00 - - Other 5.5 
- Other sulphates: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 255 
2833.21.00.00 - - Of magnesium 9 
2833.22.00.00 - - Of aluminium 9 
2833.23.00.00 - - Of chromium 9 
2833.24.00.00 - - Of nickel 5 
2833.25.00.00 - - Of copper 3.2 
2833.26.00.00 - - Of zinc 9 
2833.27.00.00 - - Of barium 9 
2833.29 - - Other: 
2833.29.10.00 - - - Of cadmium 7.2 
2833.29.30.00 - - - Of cobalt; of titanium 5.3 
2833.29.50.00 - - - Of iron 5 
2833.29.70.00 - - - Of mercury; of lead 4.6 
2833.29.90.00 - - - Other 5.3 
2833.30 - Alums: 
2833.30.00.10 - - Aluminium ammonium bis (sulphate) 6 
2833.30.00.90 - - Other 10 
2833.40.00.00 - Peroxosulphates (persulphates) 6.3 
28.34 Nitrites; nitrates: 
2834.10.00.00 - Nitrites 7 
- Nitrates: 
2834.21.00.00 - - Of potassium 8 
2834.22.00.00 - - Of bismuth 3 
2834.29 - - Other: 
2834.29.20.00 - - - Of barium; of beryllium; of cadmium; of cobalt; of nickel; 
of lead 8 
2834.29.30.00 - - - Of copper; of mercury 4.6 
2834.29.90.00 - - - Other 3 
28.35 Phosphates (hypophosphites), phosphonates (phosphites), 
phosphates and polyphosphates: 
2835.10.00.00 - Phosphinates (hypophosphites) and phosphonates 
(phosphites) 6 
- Phosphates: 
H.S. Code 
Number Description Import Duty

256 CAP. 337.] IMPORT DUTIES 
2835.22.00.00 - - Of mono- or disodium 5.5 
2835.23.00.00 - - Of trisodium 10 
2835.24.00.00 - - Of potassium 10 
2835.25 - - Of calcium hydrogenorthophosphate ("dicalcium 
phosphate"): 
2835.25.10.00 - - - With a fluorine content of less than 0.005% by weight on 
the dry anhydrous product 10 
2835.25.90.00 - - - With a fluorine content of 0.005% or more but less than 
0.2% by weight on the dry anhydrous product 10 
2835.26 - - Other phosphates of calcium: 
2835.26.10.00 - - - With a fluorine content of less than 0.005% by weight on 
the dry anhydrous product 10 
2835.26.90.00 - - - With a fluorine content of 0.005% or more but less than 
0.2% by weight on the dry anhydrous product 10 
2835.29 - - Other: 
2835.29.10.00 - - - Of triammonium 10 
2835.29.90.00 - - - Other 10 
- Polyphosphates: 
2835.31.00.00 - - Sodium triphosphate (sodium tripolyphosphate) 5.5 
2835.39 - - Other: 
2835.39.00.10 - - - Of ammonium 6.6 
2835.39.00.90 - - Other 10 
28.36 Carbonates; peroxocarbonates (percarbonates); 
commercial ammonium carbonate containing ammonium 
carbonate: 
2836.10.00.00 - Commercial ammonium carbonate and other ammonium 
carbonates 6 
2836.20.00.00 - Disodium carbonate 5.5 
2836.30.00.00 - Sodium hydrogencarbonate (sodium bicarbonate) 10 
2836.40.00.00 - Potassium carbonates 5.5 
2836.50.00.00 - Calcium carbonate 5 
2836.60.00.00 - Barium carbonate 8 
2836.70.00.00 - Lead carbonate 8 
- Other: 
2836.91.00.00 - - Lithium carbonates 5.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 257 
2836.92.00.00 - - Strontium carbonate 8 
2836.99 - - Other: 
- - - Carbonates: 
2836.99.11.00 - - - - Of magnesium; of copper 3.7 
2836.99.18.00 - - - - Other 8 
2836.99.90.00 - - - Peroxocarbonates (percarbonates) 6.6 
28.37 Cyanides, cyanide oxides and complex cyanides: 
- Cyanides and cyanide oxides: 
2837.11.00.00 - - Of sodium 6.9 
2837.19.00.00 - - Other 6.2 
2837.20.00.00 - Complex cyanides 12 
28.38 00.00.00 Fulminates, cyanates and thiocyanates 6.3 
28.39 Silicates; commercial alkali metal silicates: 
- Of sodium: 
2839.11.00.00 - - Sodium metasilicates 5 
2839.19.00.00 - - Other 5 
2839.20.00.00 - Of potassium 5 
2839.90.00.00 - Other 5 
28.40 Borates; peroxoborates (perborates): 
- Disodium tetraborate (refined borax): 
2840.11.00.00 - - Anhydrous 3.7 
2840.19 - - Other: 
2840.19.10.00 - - - Disodium tetraborate pentahydrate 5.3 
2840.19.90.00 - - - Other 5.3 
2840.20 - Other borates: 
2840.20.10.00 - - Borates of sodium, anhydrous 3.7 
2840.20.90.00 - - Other 5.3 
2840.30.00.00 - Peroxoborates (perborates) 6.9 
H.S. Code 
Number Description Import Duty

258 CAP. 337.] IMPORT DUTIES 
28.41 Salts of oxometallic or peroxometallic acids: 
2841.10.00.00 - Aluminates 6.9 
2841.20.00.00 - Chromates of zinc or of lead 13 
2841.30.00.00 - Sodium dichromate 12.4 
2841.40.00.00 - Potassium dichromate 7.6 
2841.50.00.00 - Other chromates and dichromates; peroxochromates 13 
- Manganites, manganates and permanganates: 
2841.61.00.00 - - Potassium permanganate 6.9 
2841.69.00.00 - - Other 6.9 
2841.70.00.00 - Molybdates 6.6 
2841.80.00.00 - Tungstates (wolframates) 6.3 
2841.90 - Other: 
2841.90.10.00 - - Antimonates 6.6 
2841.90.30.00 - - Zincates and vanadates 4.6 
2841.90.90.00 - - Other 6.3 
28.42 Other salts of inorganic acids or peroxoacids, excluding 
azides: 
2842.10.00.00 - Double or complex silicates 6 
2842.90 - Other: 
2842.90.10.00 - - Salts, double salts or complex salts of selenium or tellurium 
acids 5.3 
2842.90.90.00 - - Other 6.2 
VI. MISCELLANEOUS 
28.43 Colloidal precious metals; inorganic or organic 
compounds of precious metals, whether or not chemically 
defined; amalgams of precious metals: 
2843.10 - Colloidal precious metals: 
2843.10.10.00 - - Silver 5.3 
2843.10.90.00 - - Other 3.7 
- Silver compounds: 
2843.21.00.00 - - Silver nitrate 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 259 
2843.29.00.00 - - Other 6 
2843.30.00.00 - Gold compounds 3 
2843.90 - Other compounds; amalgams: 
2843.90.10.00 - - Amalgams 5.3 
2843.90.90.00 - - Other 5.3 
28.44 Radioactive chemical elements and radioactive isotopes 
(including the fissile or fertile chemical elements and 
isotopes) and their compounds; mixtures and residues 
containing these products: 
2844.10 - Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing natural uranium or natural uranium compounds 
(Eurotom): 
- - Natural uranium: 
2844.10.10.00 - - - Crude; waste and scrap (Euratom) 0 
2844.10.30.00 - - - Worked (Euratom): 0 
2844.10.50.00 - - Ferro-uranium 0 
2844.10.90.00 - - Other (Euratom) 0 
2844.20 - Uranium enriched in U235 and its compounds; plutonium 
and its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing uranium 
enriched in U235, plutonium or compounds of these 
products (Euratom): 
- - Uranium enriched in U235 and its compounds; alloys, 
dispersions (including cermets); ceramic products and 
mixtures containing uranium enriched in U235 or 
compounds of these products, of a U235 content of: 
2844.20.25.00 - - - Ferro-uranium 0 
2844.20.35.00 - - - Other (Euratom) 0 
- - Plutonium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing plutonium or compounds of these products: 
- - - Mixtures of uranium and plutonium: 
2844.20.51.00 - - - - Ferro-uranium 0 
2844.20.59.00 - - - - Other (Euratom) 0 
2844.20.99.00 - - - Other 0 
H.S. Code 
Number Description Import Duty

260 CAP. 337.] IMPORT DUTIES 
2844.30 - Uranium depleted in U235 and its compounds; thorium and 
its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing uranium 
depleted in U235, thorium or compounds of these products: 
- - Uranium depleted in U235; alloys, dispersions (including 
cermets), ceramic products and mixtures containing 
uranium depleted in U235 or compounds of this product: 
2844.30.11.00 - - - Cermets 7.5 
2844.30.19.00 - - - Other 2.9 
- - Thorium; alloys, dispersions (including cermets), ceramic 
products and mixtures containing thorium or compounds of 
this product: 
2844.30.51.00 - - - Cermets 7.5 
- - - Other (Euratom): 
2844.30.55.00 - - - - Crude, waste and scrap 0 
- - - - Worked: 
2844.30.61.00 - - - - - Bars, rods, angles, shapes and sections, sheets and 
strips 0 
2844.30.69.00 - - - - - Other 0 
- - Compounds of uranium depleted in U235 or of thorium, 
whether or not mixed together (Euratom): 
2844.30.91.00 - - - Of thorium or of uranium depleted in U 235, whether or not 
mixed together (Euratom), other than thorium salts 0 
2844.30.99.00 - - - Other 0 
2844.40 - Radioactive elements and isotopes and compounds other 
than those of subheading No. 2844.10.00.00, 2844.20 11.00 
to 2099.00 or 2844.30.11.00 to 30.90.00; alloys, 
dispersions (including cermets), ceramic products and 
mixtures containing these elements, isotopes or compounds; 
radioactive residues: 
2844.40.10.00 - - Uranium derived from U 233 and its compounds; alloys 
dispersions (including cermets), ceramic products and 
mixtures and compounds derived from U 233 or 
compounds of this product 0 
- - Other: 
2844.40.20.00 - - - Artificial radioactive isotopes (Euratom) 0 
2844.40.30.00 - - - Compounds of artificial radioactive isotopes (Euratom) 0 
2844.40.80.00 - - - Other 0 
2844.50.00.00 - Spent (irradiated) fuel elements (cartridges) of nuclear 
reactors (Euratom) 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 261 
28.45 Isotopes other than those of heading No. 28.44; 
compounds, inorganic or organic, of such isotopes, 
whether or not chemically defined: 
2845.10.00.00 - Heavy water (deuterium oxide) (Euratom) 10 
2845.90 - Other: 
2845.90.10.00 - - Deuterium and compounds thereof; hydrogen and 
compounds thereof, enriched in deuterium; mixtures and 
solutions containing these products (Eurotom) 10 
2845.90.90.00 - - Other 6 
28.46 Compounds, inorganic or organic, of rare earth metals, of 
yttrium or of scandium or of mixtures of these metals: 
2846.10.00.00 - Cerium compounds 3.2 
2846.90.00.00 - Other 3.2 
28.47 00.00.00 Hydrogen peroxide, whether or not solidified with urea 6.9 
28.48 00.00.00 Phosphides, whether or not chemically defined, excluding 
ferrophosphorus 6.6 
28.49 Carbides, whether or not chemically defined: 
2849.10.00.00 - Of calcium 8.1 
2849.20.00.00 - Of silicon 5.5 
2849.90 - Other: 
2849.90.10.00 - - Of boron 4.1 
2849.90.30.00 - - Of tungsten 8 
2849.90.50.00 - - Of aluminium; of chromium; of molybdenum; of 
vanadium; of tantalum; of titanium 8 
2849.90.90.00 - - Other 5.3 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or 
not chemically defined, other than compounds which are 
also carbides of heading No. 28.49: 
2850.00.20.00 - Hydrides; nitrides 4.6 
2850.00.50.00 - Azides 6.3 
H.S. Code 
Number Description Import Duty

262 CAP. 337.] IMPORT DUTIES 
2850.00.70.00 - Silicides 8.8 
2850.00.90.00 - Borides 5.3 
28.51 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: 
2851.00.10.00 - Distilled and conductivity water and water of similar purity 2.7 
2851.00.30.00 - Liquid air (whether or not rare gases have been removed); 
compressed air 4.1 
2851.00.50.00 - Cyanogen chloride 6 
2851.00.80.00 - Other 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 263 
CHAPTER 29 
ORGANIC CHEMICALS 
NOTES 
1. Except where the context otherwise requires, the headings of this Chapter apply only to: 
(a) Separate chemically defined organic compounds, whether or not containing impurities; 
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing 
impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), 
whether or not saturated (Chapter 27); 
(c) The products of headings Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their 
salts, of heading No. 29.40, or the products of heading No.29.41, whether or not chemically 
defined; 
(d) The products mentioned in (a), (b) or (c) above dissolved in water; 
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the 
solution constitutes a normal and necessary method of putting up these products adopted 
solely for reasons of safety or for transport and that the solvent does not render the product 
particularly suitable for specific use rather than for general use; 
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including 
an anti-caking agent) necessary for their preservation or transport; 
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti dusting agent 
or a colouring or odoriferous substance added to facilitate their identification or for safety 
reasons, provided that the additions do not render the product particularly suitable for 
specific use rather than for general use; 
(h) The following products, diluted to standard strengths, for the production of azo dyes: 
diazonium salts, couplers used for these salts and diazotisable amines and their salts. 
2. This Chapter does not cover: 
(a) Goods of heading No. 15.04 or crude glycerol of heading No. 15.20; 
(b) Ethyl alcohol (heading No. 22.07 or 22.08); 
(c) Methane or propane (heading No. 27.11); 
(d) The compounds of carbon mentioned in Note 2 to Chapter 28; 
(e) Urea (heading No. 31.02 or 31.05); 
(f) Colouring matter of vegetable or animal origin (heading No. 32.03); synthetic organic 
colouring matter, synthetic organic products of a kind used as fluorescent brightening agents 
or as luminophores (heading No. 32.04) and dyes or other colouring matter put up in forms 
or packings for retail sale (heading No. 32.12); 
(g) Enzymes (heading No. 35.07); 
(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, 
tablets, sticks or similar forms) for use as fuels, or liquid or liquified-gas fuels in containers 
of a kind used for filling or refilling cigarette or similar lighters and of a capacity not 
exceeding 300cm3 (heading No. 36.06); 
(ij) Products put up as charges for fire extinguishers or put up in fire extinguishing grenades, of 
heading No. 38.13; ink removers put up in packings for retail sale, of heading No. 38.24; or 
(k) Optical elements, for example, of ethylenediamine tartrate (heading No. 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 Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, 
sulphonated, nitrated or nitrosated derivatives, includes a reference to compound derivatives, 
such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated 
derivatives. 
Nitro and nitroso groups are not to be taken as "nitrogen functions" for the purpose of heading 
No. 29.29. 
For the purposes of headings Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen function" is to

264 CAP. 337.] IMPORT DUTIES 
be restricted to the functions (the characteristic organic oxygen containing groups) referred to in 
headings Nos. 29.05 to 29.20. 
5. (a) The esters of acid function organic compounds of sub Chapters I to VII with organic 
compounds of these sub Chapters are to be classified with that compound which is classified 
in the heading which occurs last in numerical order in these sub Chapter. 
(b) Esters of ethyl alcohol with acid function organic compounds of sub Chapters I to VII are to 
be classified in the same heading as the corresponding acid function compounds. 
(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28: 
(1) Inorganic salts of organic compounds such as acid, phenol or enol-function 
compounds or organic bases, of sub-Chapter I to X or heading No.29.42, are to be 
classified in the heading appropriate to the organic compound; and 
(2) Salts formed between organic compounds of sub Chapters I to X or heading No. 
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 classified in the same heading as the corresponding alcohols 
except in the case of ethanol (heading No. 29.05). 
(e) Halides of carboxylic acids are to be classified in the same heading as the corresponding 
acids. 
6. The compounds of headings Nos. 29.30 and 29.31 are organic compounds the molecules of 
which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non metals 
or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. 
Heading No. 29.30 (organo sulphur compounds) and heading No. 29.31 (other organo-inorganic 
compounds) do not include sulphonated or halogenated derivatives (including compound 
derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to 
carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or 
halogenated derivatives (or compound derivatives). 
7. Headings Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three membered ring, 
ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic 
carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides 
of polybasic acids. 
These provisions apply only when the ring-position hetero-atoms are those resulting solely from 
the cyclising function or functions here listed. 
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. 
ADDITIONAL NOTE 
1. For the purposes of subheading 2937.22.00.00, the expression 'adrenal cortical hormones' means 
natural adrenal cortical hormones, or those reproduced by synthesis, and their derivatives, 
provided that the latter retain hormonal activity.

IMPORT DUTIES [CAP. 337. 265 
H.S. Code 
Number Description Import Duty 
I. HYDROCARBONS AND THEIR 
HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES 
29.01 Acyclic hydrocarbons: 
2901.10 - Saturated: 
2901.10.10.00 - - For use as power or heating fuels 12 
2901.10.90.00 - - For other purposes 0 
- Unsaturated: 
2901.21 - - Ethylene: 
2901.21.10.00 - - - For use as a power or heating fuel 0 
2901.21.90.00 - - - For other purposes 0 
2901.22 - - Propene (propylene): 
2901.22.10.00 - - - For use as a power or heating fuel 0 
2901.22.90.00 - - - For other purposes 0 
2901.23 - - Butene (butylene) and isomers thereof: 
- - - But-1-ene and but-2-ene: 
2901.23.11.00 - - - - For use as power or heating fuels 0 
2901.23.19.00 - - - - For other purposes 0 
- - - Other: 
2901.23.91.00 - - - - For use as power or heating fuels 0 
2901.23.99.00 - - - - For other purposes 0 
2901.24 - - Buta-1, 3-diene and isoprene: 
- - - Buta-1, 3-diene: 
2901.24.11.00 - - - - For use as a power or heating fuel 0 
2901.24.19.00 - - - - For other purposes 0 
- - - Isoprene: 
2901.24.91.00 - - - - For use as a power or heating fuel 0 
2901.24.99.00 - - - - For other purposes 0 
2901.29 - - Other 
2901.29.20.00 - - - For use as power or heating fuels 0 
2901.29.80.00 - - - For other purposes 0

266 CAP. 337.] IMPORT DUTIES 
29.02 Cyclic hydrocarbons: 
- Cyclanes, cyclenes and cycloterpenes: 
2902.11 - - Cyclohexane: 
2902.11.10.00 - - - For use as a power or heating fuel 0 
2902.11.90.00 - - - For other purposes 0 
2902.19 - - Other: 
2902.19.10.00 - - - Cycloterpenes 6 
2902.19.30.00 - - - Azulene and its alkyl derivatives 7.1 
- - - Other: 
2902.19.91.00 - - - - For use as power or heating fuels 0 
2902.19.99.00 - - - - For other purposes 0 
2902.20 - Benzene: 
2902.20.10.00 - - For use as a power or heating fuel 8 
2902.20.90.00 - - For other purposes 0 
2902.30 - Toluene: 
2902.30.10.00 - - For use as a power or heating fuel 8 
2902.30.90.00 - - For other purposes 0 
- Xylenes: 
2902.41.00.00 - - o-Xylene 0 
2902.42.00.00 - - m-Xylene 0 
2902.43.00.00 - - p-Xylene 0 
2902.44 - - Mixed xylene isomers: 
2902.44.10.00 - - - For use as power or heating fuels 8 
2902.44.90.00 - - - For other purposes 0 
2902.50.00.00 - Styrene 6 
2902.60.00.00 - Ethylbenzene 4.6 
2902.70.00.00 - Cumene 8 
2902.90 - Other: 
2902.90.10.00 - - Naphthalene and anthracene 2.5 
2902.90.30.00 - - Biphenyl and terphenyls 6.9 
2902.90.50.00 - - Vinyltoluenes 6.3 
2902.90.60.00 - - 1,3-Disopropylbenzene 6.3 
2902.90.80.00 - - Other 6.3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 267 
29.03 Halogenated derivatives of hydrocarbons: 
- Saturated chlorinated derivatives of acyclic hydrocarbons: 
2903.11.00.00 - - Chloromethane (methyl chloride) and chloroethane (ethly 
chloride) 12 
2903.12.00.00 - - Dichloromethane (methylene chloride) 6.2 
2903.13.00.00 - - Chloroform (trichloromethane) 12 
2903.14.00.00 - - Carbon tetrachloride 12 
2903.15.00.00 - - 1, 2-Dichloroethane (ethylene dichloride) 12 
2903.16.00.00 - - 1, 2-Dichloropropane (propylene dichloride) and 
dichlorobutanes 12 
2903.19 - - Other: 
2903.19.10.00 - - - 1, 1, 1-Trichloroethane (methylchloroform) 12 
2903.19.90.00 - - - Other 12 
- Unsaturated chlorinated derivatives of acyclic 
hydrocarbons: 
2903.21.00.00 - - Vinyl chloride (chloroethylene) 12 
2903.22.00.00 - - Trichloroethylene 12 
2903.23.00.00 - - Tetrachloroethylene (perchloroethylene) 12 
2903.29.00.00 - - Other 12 
2903.30 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons: 
- - Bromides: 
2903.30.33.00 - - - Bromomethane (methyl bromide) 8.6 
2903.30.35.00 - - - Dibromomethane 8.6 
2903.30.36.00 - - - Other 8.6 
- - Fluorides and iodides: 
2903.30.80.10 - - - Iodides 8.4 
2903.30.80.90 - - - Other 7.6 
- Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens: 
2903.41.00.00 - - Trichlorofluoromethane 7.4 
2903.42.00.00 - - Dichlorodifluoromethane 7.4 
2903.43.00.00 - - Trichlorotrifluoroethanes 7.4 
2903.44 - - Dichlorotetrafluoroethanes and chloropentafluoroethane: 
H.S. Code 
Number Description Import Duty

268 CAP. 337.] IMPORT DUTIES 
2903.44.10.00 - - - Dichlorotetrafluoroethanes 7.4 
2903.44.90.00 - - - Chloropentafluoroethane 7.4 
2903.45 - - Other derivatives perhalogenated only with fluorine and 
chlorine: 
2903.45.10.00 - - - Chlorotrifluoromethane 7.4 
2903.45.15.00 - - - Pentachlorofluoroethane 7.4 
2903.45.20.00 - - - Tetrachlorodifluoroethanes 7.4 
2903.45.25.00 - - - Heptachlorofluoropropanes 7.4 
2903.45.30.00 - - - Hexachlorodifluoropropanes 7.4 
2903.45.35.00 - - - Pentachlorotrifluoropropanes 7.4 
2903.45.40.00 - - - Tetrachlorotetrafluoropropanes 7.4 
2903.45.45.00 - - - Trichloropentafluoropropanes 7.4 
2903.45.50.00 - - - Dichlorohexafluoropropanes 7.4 
2903.45.55.00 - - - Chloroheptafluoropropanes 7.4 
2903.45.90.00 - - - Other 7.4 
2903.46 - - Bromochlorodifluoromethanes, bromotrifluoromethane 
and dibromotetrafluoroethanes: 
2903.46.10.00 - - - Bromochlorodifluoromethane 7.4 
2903.46.20.00 - - - Bromotrifluoromethane 7.4 
2903.46.90.00 - - - Dibromotetrafluoroethanes 7.4 
2903.47.00.00 - - Other perhalogenated derivatives 7.4 
2903.49 - - Other: 
- - - Halogenated only with fluorine and chlorine: 
2903.49.10.00 - - - - Of methane, ethane or propane 7.4 
2903.49.20.00 - - - - Other 7.4 
- - - Halogenated only with fluorine and bromine: 
2903.49.30.00 - - - - Of methane, ethane or propane 7.4 
2903.49.40.90 - - - - Other 7.4 
2903.49.80.00 - - - Other 7.4 
- Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons: 
2903.51.00.00 - - 1, 2, 3, 4, 5, 6-Hexachlorocyclohexane 7.4 
2903.59 - - Other: 
2903.59.10.00 - - - 1, 2-Dibromo-4-(1,2-dibromoethyl)cyclohexane 7.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 269 
2903.59.30.00 - - - Tetrabromocyclooctanes 7.4 
2903.59.90.00 - - - Other 7.4 
- Halogenated derivatives of aromatic hydrocarbons: 
2903.61.00.00 - - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene 7.6 
2903.62.00.00 - - Hexachlorobenzene and DDT (1, 1, 1-trichloro-2, 2-bis (pchlorophenyl)
ethane) 7.6 
2903.69 - - Other: 
2903.69.10.00 - - - 2, 3, 4, 5, 6-Pentabromoethylbenzene 7.6 
2903.69.90.00 - - - Other 7.6 
29.04 Sulphonated, nitrated or nitrosated derivatives of 
hydrocarbons, whether or not halogenated: 
2904.10.00.00 - Derivatives, containing only sulpho groups, their salts and 
ethyl esters 5.5 
2904.20.00.00 - Derivatives containing only nitro or only nitroso groups 8 
2904.90 - Other: 
2904.90.20.00 - - Sulphohalogenated derivatives 8.1 
2904.90.40.00 - - Trichloronitromethane (chloropicrin) 11 
2904.90.50.00 - - Other 11 
II. ALCOHOLS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES 
29.05 Acyclic alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: 
- Saturated monohydric alcohols: 
2905.11.00.00 - - Methanol (methyl alcohol) 13 
2905.12.00.00 - - Propan -1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol) 5.5 
2905.13.00.00 - - Butan-1-ol (n-butyl alcohol) 6.6 
2905.14 - - Other butanols: 
2905.14.10.00 - - - 2-Methylpropan-2-ol) (tert-butyl alcohol) 6.6 
2905.14.90.00 - - - Other 11 
2905.15.00.00 - - Pentanol (amyl alcohol) and isomers thereof 8 
H.S. Code 
Number Description Import Duty

270 CAP. 337.] IMPORT DUTIES 
2905.16 - - Octanol (octyl alcohol) and isomers thereof: 
2905.16.10.00 - - - 2-Ethylhexan-1-ol 7.9 
2905.16.20.00 - - - Octan-2-ol 7.9 
2905.16.80.00 - - - Other 7.9 
2905.17.00.00 - - Dodecan-1-ol (lauryl alcohol), hexadecan-l-ol (cetyl 
alcohol) and octadecan-l-ol (stearyl alcohol) 7.9 
2905.19 - - Other: 
2905.19.00.10 - - - Metal alcoholates 10 
2905.19.00.90 - - - Other 7.9 
- Unsaturated monohydric alcohols: 
2905.22 - - Acyclic terpene alcohols: 
2905.22.10.00 - - - Geraniol, citranellol, linalol, rhodinol and nerol 6.9 
2905.22.90.00 - - - Other 6.9 
2905.29 - - Other: 
2905.29.10.00 - - - Allyl alcohol 6.6 
2905.29.90.00 - - - Other 6.9 
- Diols: 
2905.31.00.00 - - Ethylene glycol (ethanediol) 13 
2905.32.00.00 - - Propylene glycol (propane-1, 2-diol) 13 
2905.39 - - Other: 
2905.39.10.00 - - - 2-Methylpentane-2, 4-diol (hexylene glycol) 13 
2905.39.20.00 - - - Butane 1,3-diol 13 
2905.39.30.00 - - - 2, 4, 7, 9-Tetramethyldec-5-yne-4, 7-diol 13 
2905.39.80.00 - - - Other 13 
- Other polyhydric alcohols: 
2905.41.00.00 - - 2-Ethyl-2-(hydroxymethyl) propane-1, 3-diol 
(trimethylolpropane) 13 
2905.42.00.00 - - Pentaerythritol 13 
2905.43.00.00 - - Mannitol 12 
2905.44 - - D-glucitol (sorbitol): 
- - - In aqueous solution: 
2905.44.11.00 - - - - Containing 2% or less by weight of D-mannitol, 
calculated on the D-glucitol content 12 
2905.44.19.00 - - - - Other 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 271 
- - - Other: 
2905.44.91.00 - - - - Containing 2% or less by weight of D-mannitol, 
calculated on the D-glucitol content 12 
2905.44.99.00 - - - - Other 12 
2905.45.00.00 - - Glycerol 6 
2905.49 - - Other: 
2905.49.10.00 - - - Triols; tetrols 13 
- - - Other: 
- - - - Esters of glycerol formed with acid-function compounds 
of heading No. 29.04: 
2905.49.51.00 - - - - - With sulphohalogenated derivatives 6.6 
2905.49.59.00 - - - - - Other 6.6 
2905.49.90.00 - - - - Other 6.6 
2905.50 - Halogenated, sulphonated, nitrated or nitrosated derivatives 
of acyclic alcohols: 
2905.50.20.00 - - Of monohydric alcohols 7.9 
- - Of polyhydric alcohols: 
2905.50.91.00 - - - 2, 2-Bis(bromomethyl) propanediol 7.6 
2905.50.99.00 - - - Other 7.6 
29.06 Cyclic alcohols and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: 
- Cyclanic, cyclenic or cycloterpenic: 
2906.11.00.00 - - Menthol 8.5 
2906.12.00.00 - - Cyclohexanol, methylcyclohexanols and 
dimethylcyclohexanols 8 
2906.13 - - Sterols and inositols: 
2906.13.10.00 - - - Sterols 6.6 
2906.13.90.00 - - - Inositols 6.6 
2906.14.00.00 - - Terpineols 5.5 
2906.19.00.00 - - Other 7.1 
- Aromatic: 
2906.21.00.00 - - Benzyl alcohol 7.4 
2906.29.00.00 - - Other 7.4 
H.S. Code 
Number Description Import Duty

272 CAP. 337.] IMPORT DUTIES 
III. PHENOLS, PHENOL-ALCOHOLS, AND 
THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES 
29.07 Phenols and phenol-alcohols: 
- Monophenols: 
2907.11.00.00 - - Phenol (hydroxybenzene) and its salts 3 
2907.12.00.00 - - Cresols and their salts 2.1 
2907.13.00.00 - - Octylphenol, nonylphenol and their isomers; salts thereof 7.4 
2907.14.00.00 - - Xylenols and their salts 2.1 
2907.15 - - Naphthols and their salts: 
2907.15.10.00 - - - 1-Naphthol 14 
2907.15.90.00 - - - Other 14 
2907.19.00.00 - - Other 7.4 
- Polyphenols: 
2907.21.00.00 - - Resorcinol and its salts 7.4 
2907.22 - - Hydroquinone (quinol) and its salts: 
2907.22.10.00 - - -Hydroquinone (quinol) 7.6 
2907.22.90.00 - - - Other 6.9 
2907.23.00.00 - - 4, 4'-Isopropylidenediphenol (bisphenos A, 
diphenylolpropane) and its salts 6.9 
2907.29.00.00 - - Other 6.9 
2907.30.00.00 - Phenol-alcohols 7.6 
29.08 Halogenated, sulphonated, nitrated or nitrosated 
derivatives of phenols or phenol-alcohols: 
2908.10.00.00 - Derivatives containing only halogen substitutes and their 
salts 6.9 
2908.20.00.00 - Derivatives containing only sulpho groups, their salts and 
esters 7.6 
2908.90.00.00 - Other 5.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 273 
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-alcoholphenols, 
alcohol peroxides, ether peroxides, ketone 
peroxides (whether or not chemically defined), and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
- Acyclic ether and their halgenated, sulphonated, nitrated or 
nitrosated derivatives: 
2909.11.00.00 - - Diethyl ether 5.5 
2909.19.00.00 - - Other 7.4 
2909.20.00.00 - Cyclanic, cyclenic or cycloterpenic ethers and their 
halogenated, sulphonated, nitrated or nitrosated derivatives 7.4 
2909.30 - Aromatic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives: 
2909.30.10.00 - - Diphenyl ether 12 
- - Brominated derivatives: 
2909.30.31.00 - - - Pentabromodiphenloxyde; 
tetradecabromodiphenoxybenzene 7.1 
2909.30.35.00 - - - 1, 2-Bis(2, 4, 6-Tribomophenoxy) ethane, for the 
manufacture of acrylonitrile-butadiene-styrene (ABS) 7.1 
2909.30.38.00 - - - Other 7.1 
2909.30.90.00 - - Other 7.1 
- Ether-alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives: 
2909.41.00.00 - - 2, 2'-Oxydiethanol (diethylene glycol, digol) 8 
2909.42.00.00 - - Monomethyl ethers of ethylene glycol or of diethylene 
glycol 8 
2909.43.00.00 - - Monobutyl ethers of ethylene glycol or of diethylene 
glycol 8 
2909.44.00.00 - - Other monoalkylethers of ethylene glycol or of diethylene 
glycol 8 
2909.49 - - Other: 
- - - Acyclic 
H.S. Code 
Number Description Import Duty

274 CAP. 337.] IMPORT DUTIES 
2909.49.11.00 - - - - 2-(2-Chloroethoxy) ethanol 8 
2909.49.19.00 - - - - Other 8 
2909.49.90.00 - - - Cyclic 6.6 
2905.50 - Ether-phenols, ether-alcohol-phenols and their 
halogenated, suphonated, nitrated or nitrosated 
derivatives: 
2909.50.10.00 - - Guaiacol and guaiacolsulphonates of potassium 11 
2909.50.90.00 - - Other 6.9 
2909.60.00.00 - Alcohol peroxides, ether peroxides, ketone peroxides and 
their halogenated, sulphonated, nitrated or nitrosated 
derivatives 6.6 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, 
with a three-membered ring, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives: 
2910.10.00.00 - Oxirane (ethylene oxide) 7.9 
2910.20.00.00 - Methyloxirane (propylene oxide) 7.9 
2910.30.00.00 - 1-Chloro-2, 3-epoxypropane (epichlorohydrin) 12 
2910.90.00.00 - Other 5.5 
29.11 00.00.00 Acetals and hemiacetals whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 5 
V. ALDEHYDE-FUNCTION COMPOUNDS 
29.12 Aldehydes, whether or not with other oxygen function; 
cyclic polymers of aldehydes; paraformaldehyde: 
- Acyclic aldehydes without other oxygen function: 
2912.11.00.00 - - Methanal (formaldehyde) 5.5 
2912.12.00.00 - - Ethanal (acetaldehyde) 19.2 
2912.13.00.00 - - Butanal (butyraldehyde, normal isomer) 7.8 
2912.19.00.00 - - Other 7.1 
- Cyclic aldehydes without other oxygen function: 
2912.21.00.00 - - Benzaldehyde 7.1 
2912.29.00.00 - - Other 7.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 275 
2912.30.00.00 - Aldehyde-alcohols 7.1 
- Aldehyde-ethers, aldehyde-phenols and aldehydes with 
other oxygen function: 
2912.41.00.00 - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) 5.5 
2912.42.00.00 - - Ethylvanillin (3-athoxy-4-hydroxybenzaldehyde) 8 
2912.49.00.00 - - Other 6.9 
2912.50.00.00 - Cyclic polymers of aldehydes 7.4 
2912.60.00.00 - Paraformaldehydes 7.6 
29.13 00.00.00 Halogenated, sulphonated, nitrated or nitrosated 
derivatives of products of heading No. 29.12 7.1 
VI. KETONE-FUNCTION COMPOUNDS AND 
QUINONE-FUNCTION COMPOUNDS 
29.14 Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives: 
- Acyclic ketones without other oxygen function: 
2914.11.00.00 - - Acetone 5.5 
2914.12.00.00 - - Butanone (methyl ethyl ketone) 5.5 
2914.13.00.00 - - 4-Methylpentan-2-one (methyl isobutyl ketone) 6.6 
2914.19 - - Other: 
2914.19.10.00 - - - 5-Methylhexan-2-one 6.6 
2914.19.90.00 - - - Other 6.6 
- Cyclanic, cyclenic or cycloterpenic ketones without other 
oxygen function: 
2914.21.00.00 - - Camphor 7.1 
2914.22.00.00 - - Cyclohexanone and methylcyclohexanones 6.9 
2914.23.00.00 - - Ionones and methylionones 6.9 
2914.29.00.00 - - Other 6.9 
- Aromatic ketones without other oxygen function: 
2914.31.00.00 - - Phenylacetone (phenylpropan-2-one) 7.6 
2914.39.00.00 - - Other 7.6 
2914.40 - Ketone-alcohols and ketone-aldehydes: 
H.S. Code 
Number Description Import Duty

276 CAP. 337.] IMPORT DUTIES 
2914.40.10.00 - - 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol) 7 
2914.40.90.00 - - Other 3 
2914.50.00.00 - Ketone-phenols and ketones with other oxygen function 7.6 
- Quinones: 
2914.61.00.00 - - Anthraquinone 7.4 
2914.69 - - Other: 
2914.69.10.00 - - - 1,4-Naphthoquinone 7.4 
2914.69.90.00 - - - Other 7.4 
2914.70 - Halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
2914.70.10.00 - - 4'-tert-Butyl-2', 6'-dimethyl-3', 5'-dinitroacetophenone 
(musk ketone) 11.2 
2914.70.90.00 - - Other 7.1 
VII. CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, 
HALIDES, PEROXIDES AND PEROXYACIDS, AND 
THEIR HALOGENATED, SULPHONATED, NITRATED 
OR NITROSATED DERIVATIVES 
29.15 Saturated acycylic monocarboxylic acids and their 
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives: 
- Formic acid, its salts and esters: 
2915.11.00.00 - - Formic acid 7.8 
2915.12.00.00 - - Salts of formic acid 7.8 
2915.13.00.00 - - Esters of formic acid 7.8 
- Acetic acid and its salts; acetic anhydride: 
2915.21.00.00 - - Acetic acid 6.6 
2915.22.00.00 - - Sodium acetate 15.2 
2915.23.00.00 - - Cobalt acetates 11 
2915.24.00.00 - - Acetic anhydrides 8 
2915.29.00.00 - - Other 7.4 
- Esters of acetic acid: 
2915.31.00.00 - - Ethyl acetate 7.3 
2915.32.00.00 - - Vinyl acetate 11.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 277 
2915.33.00.00 - - n-Butyl acetate 5.5 
2915.34.00.00 - - Isobutyl acetate 5.5 
2915.35.00.00 - - 2-Ethoxyethyl acetate 7.4 
2915.39 - - Other: 
2915.39.10.00 - - - Propyl acetate and isopropyl acetate 7.3 
2915.39.30.00 - - - Methyl acetate, pentyl acetate (amyl acetate), isopentyl 
acetate (isoamyl acetate) and glycerol acetates 5.5 
2915.39.50.00 - - - p-Toloyl acetate, phenylpropyl acetates, benzyl acetate, 
rhodinyl acetate, santalyl acetate and the acetates of 
phenylethane-1, 2-diol 5.5 
2915.39.90.00 - - - Other 5.5 
2915.40.00.00 - Mono-, de- or trichloroacetic acids, their salts and esters 7.1 
2915.50.00.00 - Propionic acid, its salts and esters 4.2 
2915.60 - Butyric acids, valeric acids, their salts and esters: 
2915.60.11.00 - - - 1-Isopropyl-2,2-dimethyltrimethylene 0 
2915.60.19.00 - - - Other 5.5 
2915.60.90.00 - - Valeric acids and their salts and esters 6.3 
2915.70 - Palmitic acid, stearic acid, their salts and esters: 
2915.70.15.00 - - Palmitic acid 6.5 
2915.70.20.00 - - Salts and esters of palmitic acid 6.5 
2915.70.25.00 - - Stearic acid 5.5 
2915.70.30.00 - - Salts of stearic acid 6 
2915.70.80.00 - - Esters of stearic acid 6.5 
2915.90 - Other: 
2915.90.10.00 - - Lauric acid 7.1 
2915.90.20.00 - - Chloroformates 7.1 
2915.90.80.00 - - Other 7.1 
29.16 Unsaturated acyclic monocarboxylic acids and 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: 
2916.11 - - Acrylic acid and its salts: 
H.S. Code 
Number Description Import Duty

278 CAP. 337.] IMPORT DUTIES 
2916.11.10.00 - - - Acrylic acid 8 
2916.11.90.00 - - - Salts of acrylic acid 10 
2916.12 - - Esters of acrylic acid: 
2916.12.10.00 - - - Methyl acrylate 10 
2916.12.20.00 - - - Ethyl acrylate 10 
2916.12.90.00 - - - Other 10 
2916.13.00.00 - - Methacrylic acid and its salts 7.4 
2916.14 - - Esters of methacrylic acid: 
2916.14.10.00 - - - Methyl methacrylate 7.4 
2916.14.90.00 - - - Other 7.4 
2916.15.00.00 - - Oleic, linoleic or linolenic acids, their salts and esters 10 
2916.19 - - Other: 
2916.19.10.00 - - - Undecenoic acids and their salts and esters 5.9 
2916.19.30.00 - - - Hexa-2, 4-dienoic acid (sorbic acid) 8 
2916.19.40.00 - - - Crotonic acide 0 
2916.19.80.00 - - - Other 6.5 
2916.20.00.00 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, 
their anhydrides, halides, peroxides, peroxyacids and their 
derivatives 7.4 
- Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives: 
2916.31.00.00 - - Benzoic acid, its salts and esters 7.4 
2916.32 - - Benzoyl peroxide and benzoyl chloride: 
2916.32.10.00 - - - Benzoyl peroxide 7.1 
2916.32.90.00 - - - Benzoyl chloride 7.6 
2916.34.00.00 - - Phenylacetic acid and its salts 7.8 
2916.35.00.00 - - Esters of phenylacetic acid 7.8 
2916.39.00.00 - - Other 6.5 
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated 
or nitrosated derivatives: 
- Acyclic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives: 
2917.11.00.00 - - Oxalic acid, its salts and esters 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 279 
2917.12 - - Adipic acid, its salts and esters: 
2917.12.10.00 - - - Adipic acid and its salts 13 
2917.12.90.00 - - - Esters of adipic acid 13 
2917.13 - - Azelaic acid, sebacic acid, their salts and esters: 
2917.13.10.00 - - - Sebacic acid 6 
2917.13.90.00 - - - Other 6 
2917.14.00.00 - - Maleic anhydride 6.9 
2917.19 - - Other: 
2917.19.10.00 - - - Malonic acid, its salts and esters 13 
2917.19.90.00 - - - Other 6.3 
2917.20.00.00 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, 
their anhydrides, halides, peroxyacids and their derivatives 6 
- Aromatic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives: 
2917.31.00.00 - - Dibutyl orthophthalates 13 
2917.32.00.00 - - Dioctyl orthophthalates 13 
2917.33.00.00 - - Dinonyl or didecyl orthophthalates 13 
2917.34.00.00 - - Other esters of orthophthalic acid 13 
2917.35.00.00 - - Phthalic anhydride 13 
2917.36.00.00 - - Terephthalic acid and its salts 10 
2917.37.00.00 - - Dimethyl terephthalate 10 
2917.39 - - Other: 
- - - Brominated derivatives: 
2917.39.11.00 - - - - Ester or anhydride of tetrabromophthalic 13 
2917.39.19.00 - - - - Other 13 
- - - Other: 
2917.39.30.00 - - - - Benzene-1, 2-4-tricarboxylic acid 13 
2917.39.40.00 - - - - Isophthaloyl dichloride, containing by weight 0.8% or 
less of terephthaloyl dichloride 13 
2917.39.50.00 - - - - Naphthalene-1, 4, 5, 8-tetracarboxylic acid 13 
2917.39.60.00 - - - - Tetrachlorophthalic anhydride 13 
2917.39.70.00 - - - - Sodium 3, 5-bis (methoxycarbonyl) benzenesulphonate 13 
2917.39.80.00 - - - Other 13 
H.S. Code 
Number Description Import Duty

280 CAP. 337.] IMPORT DUTIES 
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: 
2918.11.00.00 - - Lactic acid, its salts and esters 6.5 
2918.12.00.00 - - Tartaric acid 6.5 
2918.13.00.00 - - Salts and esters of tartaric acid 6.5 
2918.14.00.00 - - Citric acid 8.1 
2918.15.00.00 - - Salts and esters of citric acid 6.5 
2918.16.00.00 - - Gluconic acid, its salts and esters 8.6 
2918.17.00.00 - - Phenylglycolic and (mandelic acid), its salts and esters 8 
2918.19 - - Other: 
2918.19.10.00 - - - Malic acid, its salts and esters 6.5 
2918.19.30.00 - - - Cholic acid, 3-a, 12-a-dihydroxy-5-ß-cholan-24-oic acid 
(deoxycholic acid), their salts and esters 6.3 
2918.19.40.00 - - - 2, 2-Bis (hydroxymethyl) proponic acid 6.9 
2918.19.99.00 - - - Other 6.9 
- Carboxylic acids with phenol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives: 
2918.21.00.00 - - Salicylic acid and its salts 6.5 
2918.22.00.00 - - o-Acetylsalicylic acid, its salts and esters 12 
2918.23 - - Other esters of salicylic acid and their salts: 
2918.23.10.00 - - - Methyl salicylate and phenyl salicylate (salol) 8.1 
2918.23.90.00 - - - Other 6.5 
2918.29 - - Other: 
2918.29.10.00 - - - Sulphosalicylic acids, hydroxynaphthoic acids; their salts 
and esters 7.6 
2918.29.30.00 - - - 4-Hydroxybenzoic acid, its salts and esters 7.1 
2918.29.50.00 - - - Gallic acid, its salts and esters 6.6 
2918.29.90.00 - - - Other 7.4 
2918.30.00.00 - Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives 7.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 281 
2918.90 - Other: 
2918.90.10.00 - - 2, 6-Dimethoxybenzoic acid 7.4 
2918.90.20.00 - - Dicamba (ISO) 7.4 
2918.90.30.00 - - Sodium phenoxyacetate 7.4 
2918.90.90.00 - - Other 7.4 
VIII. ESTERS OF INORGANIC ACIDS AND THEIR 
SALTS, AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES 
29.19 Phosphoric esters and their salts, including 
lactophosphates; their halogenated, sulphonated, nitrated 
or nitrosated derivatives: 
2919.00.10.00 - Tributyl phosphates, triphenyl phosphate, tritolyl 
phosphates, trixylyl phosphates and tris (2-chloroethyl) 
phosphate 6.6 
2919.00.90.00 - Other 7.4 
29.20 Esters of other inorganic acids (excluding esters of 
hydrogen halides) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives: 
2920.10.00.00 - Thiophosphoric esters (phosphorothioates) and their salts; 
their halogenated, sulphonated, nitrated or nitrosated 
derivatives 7.4 
2920.90 - Other: 
2920.90.10.00 - - Sulphuric esters and carbonic esters and their salts, and 
their halogenated, sulphonated, nitrated or nitrosated 
derivatives 6.5 
2920.90.20.00 - - Dimethylphosphonate (dimethyl phosphite) 6.5 
2920.90.30.00 - - Trimethyl phosphite (trimethoxyphosphine) 6.5 
2920.90.40.00 - - Triethyl phosphite 6.5 
2920.90.50.00 - - Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl 
phosphie) 6.5 
2920.90.85.00 - - Other products 6.5 
IX. NITROGEN-FUNCTION COMPOUNDS 
29.21 Amine-function compounds: 
H.S. Code 
Number Description Import Duty

282 CAP. 337.] IMPORT DUTIES 
- Acyclic monoamines and their derivatives; salts thereof: 
2921.11 - - Methylamine, di- or trimethylamine and their salts: 
2921.11.10.00 - - - Methylamine, di- or trimethylamine 12 
2921.11.90.00 - - - Salts 12 
2921.12.00.00 - - Diethylamine and its salts 5.7 
2921.19 - - Other: 
2921.19.10.00 - - - Triethylamine and its salts 6.5 
2921.19.30.00 - - - Isopropylamine and its salts 6.5 
2921.19.40.00 - - - 1, 1, 3, 3-Tetramethylbutylamine 0 
2921.19.80.00 - - - Other 6.5 
- Acyclic polyamines and their derivatives; salts thereof: 
2921.21.00.00 - - Ethylenediamine and its salts 6 
2921.22.00.00 - - Hexamethylenediamine and its salts 7.1 
2921.29.00.00 - - Other 6 
2921.30 - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, 
and their derivatives; salts thereof: 
2921.30.10.00 - - Cyclohexylamine and cyclohexyldimethylamine, and their 
salts 6.3 
2921.30.91.00 - - Cyclohex-1, 3-ylenadiamine (1, 3-diaminocyclohexane) 7.1 
2921.30.99.00 - - Other 7.1 
- Aromatic monoamines and their derivatives; salts thereof: 
2921.41.00.00 - - Aniline and its salts 12 
2921.42 - - Aniline derivatives and their salts: 
2921.42.10.00 - - - Halogenated, sulphonated, nitrated and nitrosated 
derivatives and their salts 12 
2921.42.90.00 - - - Other 7.1 
2921.43.00.00 - - Toluidines and their derivatives; salts thereof 7.1 
2921.44.00.00 - - Diphenylamine and its derivatives; salts thereof 7.1 
2921.45.00.00 - - 1-Naphthylamine (a-naphthylamine), 2-naphthylamine (ßnaphthylamine) 
and their derivatives; salts thereof 7.1 
2921.49 - - Other: 
2921.49.10.00 - - - Xylidines and their derivatives; salts thereof 6.5 
2921.49.90.00 - - - Other 6.5 
- Aromatic polyamines and their derivatives; salts thereof: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 283 
2921.51 - - o-, m-, p-Phenylenediamine, diaminotoluenes and their 
derivatives; salts thereof: 
- - - o-, m-, p-Phenylenediamine, diaminotoluenes and their 
halogenated, sulphonated, nitrated and nitrosated 
derivatives; salts thereof: 
2921.51.11.00 - - - - m-Phenylenediamine, of a purity by weight of 99% or 
more and containing 
- 1% or less by weight of water 
- 200mg/kg or less of o-phenylenediamine 
and 
- 450mg/kg or less of p-phenylenediamine 6.6 
2921.51.19.00 - - - - Other 6.6 
2921.51.90.00 - - - Other 10 
2921.59 - - Other: 
2921.59.10.00 - - - m-Phenylenebis (methylamine) 10 
2921.59.20.00 - - - 2, 2-Dichloro-4, 4-methylenedianiline 10 
2921.59.30.00 - - - 4, 4-Bi-o-toluidine 10 
2921.59.40.00 - - - 1, 8-Naphthylenediamine 10 
2921.59.90.00 - - - Other 10 
29.22 Oxygen-function amino-compounds: 
- Amino-alcohols, their ethers and esters, other than those 
containing more than one kind of oxygen function; salts 
thereof: 
2922.11.00.00 - - Monoethanolamine and its salts 6.5 
2922.12.00.00 - - Diethanolamine and its salts 7.1 
2922.13 - - Triethanolamine and its salts: 
2922.13.10.00 - - - Triethanolamine 7.1 
2922.13.90.00 - - - Salts of triethanolamine 7.1 
2922.19 - - Other: 
2922.19.10.00 - - - N-Ethyldiethanolamine 6.5 
2922.19.20.00 - - - 2, 2-Methyliminodiethanol (N-methyldiethanolamine) 6.5 
2922.19.90.00 - - - Other 6.5 
- Amino-naphthols and other amino-phenols, their ethers and 
esters, other than those containing more than one kind of 
oxygen function; salts thereof: 
2922.21.00.00 - - Aminohydroxynaphthalenesulphonic acids and their salts 10 
H.S. Code 
Number Description Import Duty

284 CAP. 337.] IMPORT DUTIES 
2922.22.00.00 - - Anisidines, dianisidines, phenetidines, and their salts 7.6 
2922.29.00.00 - - Other 10 
2922.30.00.00 - Amino-aldehydes, amino-ketones and amino-quinones, 
other than those containing more than one kind of oxygen 
function; salts thereof 6.5 
- Amino-acids and their esters, other than those containing 
more than one kind of oxygen function; salts thereof: 
2922.41.00.00 - - Lysine and its esters; salts thereof 6.3 
2922.42.00.00 - - Glutamic acid and its salts 8.1 
2922.43.00.00 - - Anthranilic acid and its salts 7.4 
2922.49 - - Other: 
2922.49.10.00 - - - Glycine 6.6 
2922.49.20.00 - - - ß-Alanine 7.4 
2922.49.70.00 - - - Other 7.4 
2922.50.00.00 - Amino-alcohol-phenols, amino-acid-phenols and other 
amino-compounds with oxygen function 6.5 
29.23 Quaternary ammonium salts and hydroxides; lecithins 
and other phosphoaminolipids: 
2923.10.00.00 - Choline and its salts 7.4 
2923.20.00.00 - Lecithins and other phosphoaminolipids 5.7 
2923.90.00.00 - Other 6.5 
29.24 Carboxyamide -function compounds; amide-function 
compounds or carbonic acid: 
2924.10.00.00 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof 7.6 
- Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof: 
2924.21 - - Ureines and their drivatives; salts thereof: 
2924.21.10.00 - - - Isoproturon (ISO) 6.5 
- - - Other: 
2924.21.90.10 - - - - Sweetening agents 6.9 
2924.21.90.90 - - - - Other 6.5 
2924.22.00.00 - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) 7.4 
2924.29 - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 285 
2924.29.10.00 - - - Lidocain (INN) 12 
2924.29.30.00 - - - Paracetamol (INN) 7.4 
2924.29.90.00 - - - Other 7.4 
29.25 Carboxyimide-function compounds (including saccharin 
and its salts) and imine-function compounds: 
- Imides and their derivatives; salts thereof: 
2925.11.00.00 - - Saccharin and its salts 6.9 
2925.19 - - Other: 
2925.19.10.00 - - - 3, 3', 4, 4', 5, 5', 6, 6',-Octabromo-N, N'-ethylenediphthalimide 
7 
2925.19.30.00 - - - N, N'-ethylenebis (4,5-dibromohexahydro-3,6- 
methanophthalimide) 7 
2925.19.80.00 - - - Other 7 
2925.20.00.00 - Imines and their derivatives; salts thereof 6.5 
29.26 Nitrile-function compounds: 
2926.10.00.00 - Acrylonitrile 13 
2926.20.00.00 - l-Cyanoguanidine (dicyandiamide) 13 
2926.90 - Other: 
2926.90.20.00 - - Isophthanolitrile 13 
2926.90.99.00 - - Other 13 
29.27 00.00.00 Diazo-, azo- and azoxy-compounds 7.1 
29.28 Organic derivatives of hydrazine and hydroxylamine 
2928.00.10.00 - N, N-Bis (2-methoxythyl) hydroxylamine 7.4 
2928.00.90.00 - Other 7.4 
29.29 Compounds with other nitrogen-function: 
2929.10 - Isocyanates: 
2929.10.10.00 - - Methylphenylene diisocyanates (toluene diisocyanates) 13 
2929.10.90.00 - - Other 13 
2929.90 - Other: 
H.S. Code 
Number Description Import Duty

286 CAP. 337.] IMPORT DUTIES 
2929.90.00.10 - - Calcium or sodium cyclamates 13 
2929.90.00.90 - - Other 0 
X. ORGANO-INORGANIC COMPOUNDS, 
HETEOCYLIC COMPOUNDS, NUCLEIC ACIDS 
AND THEIR SALTS, AND SULPHONAMIDES 
29.30 Organo-sulphur compounds: 
2930.10.00.00 - Dithiocarbamates (xanthates) 6.6 
2930.20.00.00 - Thiocarbamates and dithiocarbamates 6.5 
2930.30.00.00 - Thiuram mono-, di- or tetrasulphides 7.6 
2930.40 - Menthionine: 
2930.40.10.00 - - Methionine (INN) 7.6 
2930.40.90.00 - - Other 7.6 
2930.90 - Other: 
2930.90.12.00 - - Cysteine 6.5 
2930.90.14.00 - - Cystine 6.5 
2930.90.15.00 - - Derivatives of cysteine of cystine 6.5 
2930.90.20.00 - - Thiodiglycol (INN) (2, 2'-thiodiethanol) 0 
2930.90.30.00 - - DL-2-hydroxy-4-(methylthio) butyric acid 0 
2930.90.40.00 - - 2, 2' Thiodiethylbis [3-(3, 5-di-tert-butyl--4- 
hydroxyphenyl) propionate] 0 
2930.90.50.00 - - Mixture of isomers consisting of 4-methyl-2, 6-bis- 
(methylthio)-m-Phenylenediamine and 2-methyl-4, 6-bis- 
(methylthio)-m-phenylenediamine 0 
2930.90.70.00 - - Other 0 
29.31 Other organo-inorganic compounds: 
2931.00.10.00 - Dimethyl methylphosphonate 7.6 
2931.00.20.00 - Methylphosphonoyl difluoride (methylphosphonic 
difluoride) 7.6 
2931.00.30.00 - Methlphosphonoyl dichloride (methylphosphonic 
dichloride) 7.6 
2931.00.95.00 - Other 7.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 287 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only: 
- Compounds containing an unfused furan ring (whether or 
not hydrogenated) in the structure: 
2932.11.00.00 - - Tetrahydrofuran 8 
2932.12.00.00 - - 2-Furaldehyde (furfuraldehyde) 6.5 
2932.13.00.00 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 7.4 
2932.19.00.00 - - Other 8 
- Lactones: 
2932.21.00.00 - - Coumarin, methylcoumarins and ethylcoumarins 7.6 
2932.29 - - Other lactones: 
2932.29.10.00 - - - Phenolphtalein 14 
2932.29.20.00 - - - 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1- 
naphthyl)-3-oxo-1H, 3H-benzo[isochromen-1-yl]-6- 
octadecyloxy-2-naphtoic acid 8 
2932.29.30.00 - - - 3'-Chloro-6'-cyclohexylaminospiro [isobenzofuran-1(3H), 
9'-xant-hen]-3-one 8 
2932.29.40.00 - - - 6'(N-Ethyl-p-toluidino)-2-methylspiro [isobenzofuran- 
1(3H), 9'-xant-hen]-3-one 8 
2932.29.50.00 - - - Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3- 
methyl-1-phenanthryl)-3-oxo-1H, 3H-naphtho 1, 8-cd 
pyran-1-yl] naphthalene-2-carboxylate 8 
2932.29.80.00 - - - Other 8 
- Other: 
2932.91.00.00 - - Isosafrole 6.9 
2932.92.00.00 - - 1-(1,3-Benzodioxol-5-yl) propan-2-one 6.9 
2932.93.00.00 - - Piperonal 6.9 
2932.94.00.00 - - Safrole 6.9 
2932.99 - - Other: 
2932.99.10.00 - - - Benzofuran (coumarone) 6.9 
2932.99.30.00 - - - Internal ethers 7.4 
2932.99.50.00 - - - Epoxides with a four-membered ring 7.9 
2932.99.70.00 - - - Other cyclic acetals and internal hemiacetals, whether or 
not with other oxygen functions, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 6.9 
2939.99.80.00 - - - Other 8 
H.S. Code 
Number Description Import Duty

288 CAP. 337.] IMPORT DUTIES 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) 
only: 
- Compounds containing an unfused pyrazole ring (whether 
or not hydrogenated) in the structure: 
2933.11 - - Phenazone (antipyrin) and its derivatives: 
2933.11.10.00 - - - Propyphenazone (INN) 0 
2933.11.90.00 - - - Other 8.1 
2933.19 - - Other: 
2933.19.10.00 - - - Phenylbutazone 5.5 
2933.19.90.00 - - - Other 8 
- Compounds containing an unfused imidazole ring (whether 
or not hydrogenated) in the structure: 
2933.21.00.00 - - Hydantoin and its derivatives 7.4 
2933.29 - - Other: 
2933.29.10.00 - - - Naphazoline hydrochloride (INNM) and naphazoline 
nitrate (INNM); phentolamine(INN); tolazoline 
hydrochloride (INNM) 0 
2933.29.90.00 - - - Other 6.5 
- Compounds containing an unfused pyridine ring (whether or 
not hydrogenated) in the structure: 
2933.31.00.00 - - Pyridine and its salts 5.3 
2933.32.00.00 - - Piperidine and its salts 8 
2933.39 - - Other: 
2933.39.10.00 - - - Iproniazid (INN); ketobemidone hydrochloride (INNM); 
pyridostigmine bromide (INN) 5.5 
2933.39.20.00 - - - 2, 3, 5, 6-Tetrachloropyridine 8 
2933.39.25.00 - - - 3, 6-Dichloropyridine-2-carboxylic acid 8 
2933.39.35.00 - - - 2-Hydroxyethylammonium-3, 6-dichloropyridine-2- 
carboxylate 8 
2933.39.40.00 - - - 2-Butoxyethyl (3, 5, 6-trichloro-2-pyridyloxy) acetate 8 
2933.39.45.00 - - - 3, 5-Dichloro-2, 4, 6-trifluoropyridine 8 
2933.39.50.00 - - - Fluroxypyr (ISO), methyl ester 8 
2933.39.55.00 - - - 4-Methylpyridine 8 
2933.39.95.00 - - - Other 8 
- Compounds containing a quinoline or isoquinoline ringsystem 
(whether or not hydrogenated), not further fused: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 289 
2933.40.10.00 - - Halogen derivatives of quinoline; quinolinecarboxylic acid 
derivatives 5.5 
2933.40.30.00 - - Dextromethorphan (INN) and its salts 0 
2933.40.90.00 - - Other 6.5 
- Compounds containing a pyrimidine ring (whether or not 
hydrogenated) or piperazine ring in the structure: 
2933.51 - - Malonylurea (barbituric acid) and its derivatives; salts 
thereof: 
- - - Phenobarbital (INN), Barbital (INN), and their salts: 
2933.51.20.10 - - - Phenobarbital (INN) and its salts 17.5 
2933.51.20.30 - - - Barbital (INN) and its salts 15.2 
2933.51.90.00 - - - Other 7.4 
2933.59 - - Other: 
2933.59.10.00 - - - Diazinon (ISO) 0 
2933.59.20.00 - - - 1, 4-Diazobicyclo [2.2.2] octane (triethylenediamine) 0 
2933.59.70.00 - - - Other 0 
- Compounds containing an unfused triazine ring (whether or 
not hydrogenated) in the structure: 
2933.61.00.00 - - Melamine 8 
2933.69 - - Other: 
2933.69.10.00 - - - Atrazine (ISO); propazine (ISO); simazine (ISO); 
hexahydro-1, 3, 5- trinitro-1, 3, 5-triazine (hexagon, 
trimethylenetrinitramine) 5.5 
2933.69.20.00 - - - Methenamine (INN) (hexamethylenetetramine) 14 
2933.69.30.00 - - - 2, 6-Di-tert-butyl--4-[4, 6-bis(octylthio)-1, 3, 5-triazin-2- 
ylamino] phenol 8 
2933.69.80.00 - - - Other 8 
- Lactams: 
2933.71.00.00 - - 6-Hexanelactam (e-caprolactam) 8 
2933.79.00.00 - - Other lactams 6.5 
2933.90 - Other: 
2933.90.20.00 - - Benzimidazole-2-thiol (mercaptobenzimidazole) 14 
2933.90.40.00 - - Indole, 3-methylindole (skatole), 6-allyl-6, 7-dihydro-5Hdibenz[
c,e]azepine (azapetine), chlordiazepoxide (INN), 
phenindamine (INN) and their salts ; imipramine hydrochloride 
(INNM) 5.5 
H.S. Code 
Number Description Import Duty

290 CAP. 337.] IMPORT DUTIES 
2933.90.50.00 - - Monoazepines 8 
2933.90.60.00 - - Diazepines 8 
2933.90.65.00 - - 2, 4-Di-tert-butyl-6-(5-chlorobenzotriatol-2-yl) phenol 8 
2933.90.95.00 - - Other 8 
29.34 Nucleic acids and their salts; other heterocyclic 
compounds: 
2934.10.00.00 - Compounds containing an unfused thiazole ring (whether or 
not hydrogenated) in the structure 
6.5 
2934.20 - Compounds containing a benzothiazole ring-system 
(whether or not hydrogenated), not further fused: 
2934.20.20.00 - - Di (benzothiazol-2-yl) disulphide; benzothiazole-2-thiol 
(mercaptobenzothiazol) and its salts 14 
2934.20.80.00 - - Other 8 
2934.30 - Compounds containing a phenolthiazine ring-system 
(whether or not hydrogenated), not further fused: 
2934.30.10.00 - - Thiethylperazine (INN); thioridazine (INN) and its salts 0 
2934.30.90.00 - - Other 6.5 
2934.90 - Other: 
2934.90.10.00 - - Thiophene 0 
2934.90.30.00 - - Chlorpothixene (INN); thenalidine (INN) and its tartrates 
and maleates 0 
2934.90.40.00 - - Furazolidone (INN) 0 
2934.90.50.00 - - Monothiamonoazepines, whether or not hydrogenated 0 
2934.90.60.00 - - Monothioles, whether or not hydrogenated 0 
2934.90.70.00 - - Monooxamonoazines, whether or not hydrogenated 0 
2934.90.80.00 - - Monothiins 0 
2934.90.85.00 - - 7-Aminocephalosporanic acid 0 
2934.90.89.00 - - Nucleic acids and their salts 0 
2934.90.91.00 - - Salts and esters of (6R, 7R)-3-acetoxymethyl-7[(R)-2- 
formyloxy-2-phenylacetamido]-8-oxo-5-thia-1- 
azabicyclo-[4.2.0] oct-2-ene-2-carboxylic acid 0 
2934.90.93.00 - - 1-[2-(1, 3-Dioxan-2-yl) ethyl]-2-methylpyridinium bromide 0 
2934.90.96.00 - - Other 0 
29.35 Sulphonamides: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 291 
2935.00.10.00 - 3-{1-[-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo- 
1H, 3H-naphthol [1, 8cd] pyran-1-yl}-N, N-dimethyl- 
1H-ondole-7-sulphonamide 0 
2935.00.20.00 - Metosulam (ISO) 0 
2935.00.90.00 - Other 6.5 
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: 
2936.10.00.00 - Provitamins, unmixed 0 
- Vitamins and their derivatives, unmixed: 
2936.21.00.00 - - Vitamins A and their derivatives 3.5 
2936.22.00.00 - - Vitamin B1and its derivatives 5 
2936.23.00.00 - - Vitamin B2 and its derivatives 4.3 
2936.24.00.00 - - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5 and 
its derivatives 0 
2936.25.00.00 - - Vitamin B6 and its derivatives 0 
2936.26.00.00 - - Vitamin B12 and its derivatives 0 
2936.27.00.00 - - Vitamin C and its derivatives 4 
2936.28.00.00 - - Vitamin E and its derivatives 5 
2936.29 - - Other vitamins and their derivatives: 
2936.29.10.00 - - - Vitamin B9 and its derivatives 7.6 
2936.29.30.00 - - - Vitamin H and its derivatives 4.3 
2936.29.90.00 - - - Other 5 
2936.90 - Other, including natural concentrates: 
- - Natural concentrates of vitamins: 
2936.90.11.00 - - - Natural concentrates of vitamins A+ D 4.1 
2936.90.19.00 - - - Other 6.6 
2936.90.90.00 - - Intermixtures, whether or not in any solvent 6.8 
H.S. Code 
Number Description Import Duty

292 CAP. 337.] IMPORT DUTIES 
29.37 Hormones, natural or reproduced by synthesis; 
derivatives thereof used primarily as hormones; other 
steroids used primarily as hormones: 
2937.10.00.00 - Pituitary (anterior) or similar hormones, and their 
derivatives 6.9 
- Adernal cortical hormones and their derivatives: 
2937.21.00.00 - - Cortisone, hydrocortisone, prednisone (dehyrdrocortisone 
and prednisolone dehydrohydrocortisone) 5.7 
2937.22.00.00 - - Halogenated derivatives of adrenal cortical hormones 6.6 
2937.29.00.00 - - Other 6.6 
- Other hormones and their derivatives; other steroids used 
primarily as hormones: 
2937.91.00.00 - - Insulin and its salts 6.5 
2937.92.00.00 - - Oestrogen and progestogens 6.6 
2937.99.00.00 - - Other 6.6 
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, 
NATURAL OR REPRODUCED BY SYNTHESIS, AND 
THEIR SALTS, ETHERS, ESTERS AND OTHER 
DERIVATIVES 
29.38 Glycosides, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives: 
2938.10.00.00 - Rutoside (rutin) and its derivatives 7.6 
2938.90 - Other: 
2938.90.10.00 - - Digitalis glycosides 6 
2938.90.30.00 - - Glycyrrhizic acid and glycyrrhizates 5.7 
2938.90.90.00 - - Other 6.6 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, 
and their salts, ethers, esters and other derivatives: 
2939.10.00.00 - Alkaloids of opium and their derivatives; salts thereof 0 
- Alkaloids of cinchona and their derivatives; salts thereof: 
2939.21 - - Quinine and its salts: 
2939.21.10.00 - - - Quinine and quinini sulphate 4 
2939.21.90.00 - - - Other 9.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 293 
2939.29.00.00 - - Other 0 
2939.30.00.00 - Caffeine and its salts 10.4 
- Ephedrines and their salts: 
2939.41.00.00 - - Ephedrine and its salts 7.1 
2939.42.00.00 - - Pseudoephedrine (INN) and its salts 7.1 
2939.49.00.00 - - Other 7.1 
2939.50.00.00 - Theophylline and aminophylline (theophyllineethylenediamine) 
and their derivatives; salts thereof 0 
- Alkaloids of rye ergot and their derivatives; salts thereof: 
2939.61.00.00 - - Ergometrine (INN) and its salts 8 
2939.62.00.00 - - Ergotamine (INN) and its salts 8 
2939.63.00.00 - - Lysergic acid and its salts 8 
2939.69.00.00 - - Other 8 
2939.70.00.00 - Nicotine and its salts 8 
2939.90 - Other: 
- - Cocaine and its salts: 
2939.90.11.00 - - - Crude cocaine 0 
2939.90.19.00 - - - Other 0 
2939.90.30.00 - - Emetine and its salts 0 
2939.90.90.00 - - Other 0 
XIII. OTHER ORGANIC COMPOUNDS 
29.40 Sugars, chemically pure, other than sucrose, lactose, 
maltose, glucose and fructose; sugar ethers and sugar 
esters, and their salts, other than products of headings 
Nos. 29.37, 29.38 and 29.39: 
2940.00.10.00 - Rhamnose, raffinose and mannose 15 
2940.00.90.00 - Other 20 
29.41 Antibiotics: 
2941.10 - Penicillins and their derivatives with a penicillanic acid 
structure; salts thereof: 
2941.10.10.00 - - Amoxicillin (INN) and its salts 0 
H.S. Code 
Number Description Import Duty

294 CAP. 337.] IMPORT DUTIES 
2941.10.20.00 - - Ampicillin (INN), metampicillin (INN), pivampicillin 
(INN) and their salts 0 
2941.10.90.00 - - Other 0 
2941.20 - Streptomycins and their derivatives, salts thereof: 
2941.20.30.00 - - Dihydrostreptomycin, its salts, esters and hydrates 5.3 
2941.20.80.00 - - Other 5.3 
2941.30.00.00 - Tetracyclins and their derivatives; salts thereof 0 
2941.40.00.00 - Chloramphenicol and its derivatives; salts thereof 10 
2941.50.00.00 - Erythromycin and its derivatives; salts thereof 0 
2941.90.00.00 - Other 0 
29.42 00.00.00 Other organic compounds 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 295 
CHAPTER 30 
PHARMACEUTICAL PRODUCTS 
NOTES 
1. This Chapter does not cover: 
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic 
beverages and mineral waters) (Section IV); 
(b) Plasters specially calcined or finely ground for use in dentistry (heading No. 25.20); 
(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses 
(heading No.33.01); 
(d) Preparations of headings Nos. 33.03 to 33.07, even if they have therapeutic or prophylactic 
properties; 
(e) Soap or other products of heading No. 34.01 containing added medicaments; 
(f) Preparations with a basis of plaster for use in dentistry (heading No. 34.07); or 
(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02). 
2. For the purposes of heading No. 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 Nos. 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 No. 13.02, merely standardised or dissolved in 
any solvent; 
(b) As products which have been mixed: 
(1) Colloidal solutions and suspensions (other than colloidal sulphur); 
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and 
(3) Salts and concentrates obtained by evaporating natural mineral waters. 
4. Heading No. 30.06 applies only to the following, which are to be classified in that heading and 
in no other heading of this Schedule: 
(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical 
wound closure; 
(b) Sterile laminaria and sterile laminaria tents; 
(c) Sterile absorbable surgical or dental haemostatics; 
(d) Opacifying preparations for X ray examinations and diagnostic reagents designed to be 
administered to the patient, being unmixed products put up in measured doses or products 
consisting of two or more products which have been mixed together for such uses; 
(e) Blood grouping reagents; 
(f) Dental cements and other dental filling; bone reconstruction cements; 
(g) First aid boxes and kits; and 
(h) Chemical contraceptive preparations based on hormones or spermicides 
H.S. Code 
Number 
Description Import Duty 
30.01 Glands and other organs, dried, whether or not 
powdered; extracts of glands or other organs or of their 
secretions for organo-therapeutic uses; heparin and its 
salts; other animal substances prepared for therapeutic or 
prophylactic uses, not elsewhere specified or included: 
3001.10 - Glands and other organs, dried, whether or not powdered: 
3001.10.10.00 - - Powdered 0

296 CAP. 337.] IMPORT DUTIES 
3001.10.90.00 - - Other 0 
3001.20 - Extracts of glands or other organs or of their secretions: 
3001.20.10.00 - - Of human origin 0 
3001.20.90.00 - - Other 0 
3001.90 - Other: 
3001.90.10.00 - - Of human origin 0 
- - Other: 
3001.90.91.00 - - - Heparin and its salts 0 
3001.90.99.00 - - - Other 0 
30.02 Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other blood 
fractions and modified immunological products, whether 
or not obtained by means of biotechnological processes; 
vaccines, toxins, cultures of micro-organisms (excluding 
yeasts) and similar products: 
3002.10 - Antisera and other blood fractions and modified 
immunological products, whether or not obtained by 
means of biotechnological processes: 
3002.10.10.00 - - Antisera 0 
- - Other blood fractions: 
3002.10.91.00 - - - Haemoglobin, blood globulins and serum globulins 0 
- - - Other: 
3002.10.95.00 - - - - Of human origin 0 
3002.10.99.00 - - - - Other 0 
3002.20.00.00 - Vaccines for human medicine 0 
3002.30.00.00 - Vaccines for veterinary medicine 0 
3002.90 - Other: 
3002.90.10.00 - - Human blood 0 
3002.90.30.00 - - Animal blood prepared for therapeutic, prophylactic or 
diagnostic uses 0 
3002.90.50.00 - - Cultures of micro-organisms 0 
3002.90.90.00 - - Other 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 297 
30.03 Medicaments (excluding goods of heading No. 30.02, 30.05 
or 30.06) consisting of two or more constituents which 
have been mixed together for therapeutic or prophylactic 
uses, not put up in measured doses or in forms or 
packings for retail sale: 
3003.10.00.00 - Containing penicillins or derivatives thereof, with a 
penicillanic acid structure or streptomycins or their 
derivatives 0 
3003.20.00.00 - Containing other antibiotics 0 
- Containing hormones or other products of heading 
No.29.37 but not containing antibiotics: 
3003.31.00.00 - - Containing insulin 0 
3003.39.00.00 - - Other 0 
3003.40.00.00 - Containing alkaloids or derivatives thereof but not 
containing hormones or other products of heading No 
29.37 or antibiotics 0 
3003.90 - Other: 
3003.90.10.00 - - Containing iodine or iodine compounds 0 
3003.90.90.00 - - Other 0 
30.04 Medicaments (excluding goods of heading No. 30.02, 30.05 
or 30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured 
doses or in forms or packings for retail sale: 
3004.10 - Containing penicillins or derivatives thereof, with a 
penicillanic acid structure, or streptomycins or their 
derivatives: 
3004.10.10.00 - - Containing, as active substances, only penicillins or 
derivatives thereof with a penicillanic acid structure 0 
3004.10.90.00 - - Other 0 
3004.20 - Containing other antibiotics: 
3004.20.10.00 - - Put up in forms or in packings of a kind sold by retail 0 
3004.20.90.00 - - Other 0 
- Containing hormones or other products of heading No. 
29.37 but not containing antibiotics: 
3004.31 - - Containing insulin: 
3004.31.10.00 - - - Put up in forms or in packings of a kind sold by retail 0 
3004.31.90.00 - - - Other 0 
H.S. Code 
Number 
Description Import Duty

298 CAP. 337.] IMPORT DUTIES 
3004.32 - - Containing adrenal cortical hormones: 
3004.32.10.00 - - - Put up in forms or in packings of a kind sold by retail 0 
3004.32.90.00 - - - Other 0 
3004.39 - - Other: 
3004.39.10.00 - - - Put up in forms or in packings of a kind sold by retail 0 
3004.39.90.00 - - - Other 0 
3004.40 - Containing alkaloids or derivatives thereof but not 
containing hormones, other products of heading No 29.37 
or antibiotics: 
3004.40.10.00 - - Put up in forms or in packings of a kind sold by retail 0 
3004.40.90.00 - - Other 0 
3004.50 - Other medicaments containing vitamins or other products 
of heading No 29.36: 
3004.50.10.00 - - Put up in forms or in packings of a kind sold by retail 0 
3004.50.90.00 - - Other 0 
- Other: 
3004.90 - - Put up in forms or in packings of a kind sold by retail: 
3004.90.11.00 - - - Containing iodine or iodine compounds 0 
3004.90.19.00 - - - Other 0 
- - Other: 
3004.90.91.00 - - - Containing iodine or iodine compounds 0 
3004.90.99.00 - - - Other 0 
30.05 Wadding, gauze, bandages and similar articles (for 
example, dressings, adhesive plasters, poultices), 
impregnated or coated with pharmaceutical substances or 
put up in forms or packings for retail sale for medical, 
surgical, dental or veterinary purposes: 
3005.10.00.00 - Adhesive dressings and other articles having an adhesive 
layer 6.6 
3005.90 - Other: 
3005.90.10.00 - - Wadding and articles or wadding 6.6 
- - Other: 
- - - Of textile materials: 
3005.90.31.00 - - - - Gauze and articles of gauze 6.6 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 299 
- - - - Other: 
3005.90.51.00 - - - - - Of nonwoven fabrics 6.6 
3005.90.55.00 - - - - - Other 6.6 
3005.90.99.00 - - - Other 6.6 
30.06 Pharmaceutical goods specified in Note 4 to this Chapter: 
3006.10 - Sterile surgical catgut, similar sterile suture materials and 
sterile tissue adhesives for surgical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable 
surgical or dental haemostatics: 
3006.10.10.00 - - Sterile surgical catgut 6.9 
3006.10.90.00 - - Other 6.9 
3006.20.00.00 - Blood-grouping reagents 6.9 
3006.30.00.00 - Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient 6.9 
3006.40.00.00 - Dental cements and other dental fillings; bone 
reconstruction cements 6.9 
3006.50.00.00 - First-aid boxes and kits 6.9 
3006.60 - Chemical contraceptive preparations based on hormones 
or spermicides: 
- - Based on hormones: 
3006.60.11.00 - - - Put up in forms or in packings of a kind sold by retail 6.3 
3006.60.19.00 - - - Other 5.2 
3006.60.90.00 - - Based on spermicides 7.6 
3006.70.00.00 - Gel preparations for human/vet medicine as lubricant for 
surgery/examination 6.5 
3006.80.00.00 - Waste pharmaceuticals 0 
H.S. Code 
Number 
Description Import Duty

300 CAP. 337.] IMPORT DUTIES 
CHAPTER 31 
FERTILISERS 
NOTES 
1. This Chapter does not cover: 
(a) animal blood of heading No. 05.11; 
(b) separate chemically defined compounds (other than those answering to the descriptions in 
Note 2(A),3(A), 4(A), or 5 below); or 
(c) cultured potassium chloride crystals (other than optical elements) weighing not less than 
2.5 g each, of heading No. 38.24; optical elements of potassium chloride (heading No. 
90.01). 
2. Heading No.31.02 applies only to the following goods, provided that they are not put up in the 
forms or packages described in heading No. 31.05: 
A. Goods which answer to one or other of the descriptions given below: 
(i) sodium nitrate, whether or not pure; 
(ii) ammonium nitrate, whether or not pure; 
(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; 
(iv) ammonium sulphate, whether or not pure; 
(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium 
nitrate; 
(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium 
nitrate; 
(vii) calcium cyanamide, whether or not pure or treated with oil; 
(viii) urea, whether or not pure. 
B. Fertilisers consisting of any of the goods described in (A) above, mixed together. 
C. Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) 
above mixed with chalk, gypsum or other inorganic non fertilising substances. 
D. Liquid fertilisers consisting of the goods of sub paragraphs A (ii) or (viii) above, or of 
mixtures of those goods, in an aqueous or ammoniacal solution. 
3. Heading No. 31.03 applies only to the following goods, provided that they are not put up in the 
forms or packages prescribed in heading No. 31.05: 
A. Goods which answer to one or other of the descriptions given below: 
(i) basic slag; 
(ii) natural phosphates of heading No. 25.10, calcined or further heat treated than for the 
removal of impurities; 
(iii) superphosphates (single, double or triple); 
(iv) calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine 
calculated on the dry anhydrous product. 
B. Fertilisers consisting of any of the goods described in (A) above mixed together, but with no 
account being taken of the fluorine content limit. 
C. Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account 
being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non 
fertilising substances. 
4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the 
forms or packages described in heading No. 31.05: 
A. Goods which answer to one or other of the descriptions given below: 
(i) crude natural potassium salts (for example, carnallite, kainite and sylvite); 
(ii) potassium chloride, whether or not pure, except as provided in Note 1(c) above; 
(iii) potassium sulphate, whether or not pure;

IMPORT DUTIES [CAP. 337. 301 
(iv) magnesium potassium sulphate, whether or not pure. 
B. Fertilisers consisting of any of the goods described in (A) above mixed together. 
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium 
hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures 
thereof, are to be classified in heading No. 31.05. 
6. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to products of a 
kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising 
elements nitrogen, phosphorous or potassium. 
H.S. Code 
Number 
Description Import Duty 
31. 01 00.00.00 Animal or vegetable fertilisers, whether or not mixed 
together or chemically treated; fertilisers produced by the 
mixing or chemical treatment of animal or vegetable 
products 0 
31.02 Mineral or chemical fertilisers, nitrogenous: 
3102.10 - Urea, whether or not in aqueous solution: 
3102.10.10.00 - - Urea containing more than 45% by weight of nitrogen on 
the dry anhydrous product 11 
3102.10.90.00 - - Other 8 
- Ammonium sulphate; double salts and mixtures of 
ammonium sulphate and ammonium nitrate: 
3102.21.00.00 - - Ammonium sulphate 8 
3102.29.00.00 - - Other 8 
3102.30 - Ammonium nitrate, whether or not in aqueous solution: 
3102.30.10.00 - - In aqueous solution 8 
3102.30.90.00 - - Other 8 
3102.40 - Mixtures of ammonium nitrate with calcium carbonate or 
other inorganic non-fertilising substances: 
3102.40.10.00 - - With a nitrogen content not exceeding 28% by weight 8 
3102.40.90.00 - - With a nitrogen content exceeding 28% by weight 8 
3102.50 - Sodium nitrate: 
3102.50.10.00 - - Natural sodium nitrate 0 
3102.50.90.00 - - Other 8 
3102.60.00.00 - Double salts and mixtures of calcium nitrate and ammonium 
nitrate 8 
3102.70.00.00 - Calcium cyanamide 8 
3102.80.00.00 - Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution 8

302 CAP. 337.] IMPORT DUTIES 
3102.90.00.00 - Other, including mixtures not specified in foregoing 
subheadings 8 
31.03 Mineral or chemical fertilisers, phosphatic: 
3103.10 - Superphosphates: 
3103.10.10.00 - - Containing more than 35% by weight of diphosphorus 
pentoxide 4.8 
3103.10.90.00 - - Other 4.8 
3103.20.00.00 - Basic slag 0 
3103.90.00.00 - Other 0 
31.04 Mineral or chemical fertilisers, potassic: 
3104.10.00.00 - Carnallite, sylvite and other crude natural potassium salts 0 
3104.20 - Potassium chloride: 
3104.20.10.00 - - With a potassium content evaluated as k20 by weight, not 
exceeding 40% on the dry anhydrous product 0 
3104.20.50.00 - - With a potassium content evaluated as k20, by weight, 
exceeding 40% but not exceeding 62% on the dry 
anhydrous product 0 
3104.20.90.00 - - With a potassium content evaluated as k20, by weight, 
exceeding 62% on the dry anhydrous product 0 
3104.30.00.00 - Potassium sulphate 0 
3104.90.00.00 - Other 0 
31.05 Mineral or chemical fertilisers containing two or three of 
the fertilising elements nitrogen, phosphorus and 
potassium; other fertilisers; goods of this Chapter in 
tablets or similar forms or in packages of a gross weight 
not exceeding 10 kg: 
3105.10.00.00 - Goods of this Chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg 8.8 
3105.20 - Mineral or chemical fertilisers containing the three 
fertilising elements nitrogen, phosphorus and potassium: 
3105.20.10.00 - - With a nitrogen content exceeding 10% by weight on the 
dry anhydrous product 6.5 
3105.20.90.00 - - Other 6.5 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 303 
3105.30.00.00 - Diammonium hydrogenorthophosphate (diammonium 
phosphate) 6.6 
3105.40.00.00 - Ammonium dihydrogenorthophosphate (monoammonium 
phosphate) and mixtures thereof with diammonium 
hydrogenorthophosphate (diammonium phosphate) 6.6 
- Other mineral or chemical fertilisers containing the two 
fertilising elements nitrogen and phosphorus: 
3105.51.00.00 - - Containing nitrates and phosphates 6.6 
3105.59.00.00 - - Other 8 
3105.60 - Mineral or chemical fertilisers containing the two fertilising 
elements phosphorus and potassium: 
3105.60.10.00 - - Potassic superphosphates 3.2 
3105.60.90.00 - - Other 3.2 
3105.90 - Other: 
3105.90.10.00 - - Natural potassic sodium nitrate, consisting of a natural 
mixture of sodium nitrate and potassium nitrate (the 
proportion of potassium nitrate may be as high as 44%), of 
a total nitrogen content not exceeding 16.3% by weight on 
the dry anhydrous product 0 
- - Other: 
3105.90.91.00 - - - With a nitrogen content exceeding 10% by weight on the 
dry anhydrous product 8 
3105.90.99.00 - - - Other 3.2 
H.S. Code 
Number 
Description Import Duty

304 CAP. 337.] IMPORT DUTIES 
CHAPTER 32 
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, 
PIGMENTS AND OTHER COLOURING MATTER; 
PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 
NOTES 
1. This Chapter does not cover: 
(a) Separate chemically defined elements or compounds (except those of heading No. 32.03 or 
32.04, inorganic products of a kind used as luminophores (heading No. 32.06), glass obtained 
from fused quartz or other fused silica in the forms provided for in heading No.32.07, and also 
dyes and other colouring matter put up in forms or packings for retail sale, of heading No. 
32.12); 
(b) Tannates or other tannin derivatives of products of headings Nos. 29.36 to 29.39, 29.41 or 35.01 
to 35.04; or 
(c) Mastics of asphalt or other bituminous mastics (heading No. 27.15). 
2. Heading No.32.04 includes mixtures of stabilised diazonium salts and couplers for the production 
of azo dyes. 
3. Headings Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter 
(including, in the case of heading No.32.06, colouring pigments of heading No. 25.30 or Chapter 
28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients 
in the manufacture of colouring preparations. The headings do not apply, however, to pigments 
dispersed in non aqueous media, liquid or paste form, of a kind used in the manufacture of paints, 
including enamels (heading No.32.12), or to other preparations of headings Nos. 32.07, 32.08, 
32.09, 32.10, 32.12, 32.13 or 32.15. 
4. Heading No. 32.08 includes solutions (other than colloidons) consisting of any of the products 
specified in headings Nos. 39.01 to 39.13 in volatile organic solvents, when the weight of the 
solvent exceeds 50% of the weight of the solution. 
5. The expression "colouring matter" in this Chapter does not include products of a kind used as 
extenders in oil paints, whether or not they are also suitable for colouring distempers. 
6. The expression "stamping foils" in heading No. 32.12 applies only to thin sheets of a kind used for 
printing, for example, book covers or hat bands, and consisting of: 
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, 
gelatin or other binder; or 
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. 
H.S. Code 
Number Description Import Duty 
32.01 Tanning extracts of vegetable origin; tannins and their 
salts, ethers, esters and other derivatives: 
3201.10.00.00 - Quebracho extract 0 
3201.20.00.00 - Wattle extract 9 
3201.90 - Other: 
3201.90.20.00 - - Sumach extract, vallonia extract, oak or chestnut extract 5.8 
3201.90.90.00 - - Other 5.3

IMPORT DUTIES [CAP. 337. 305 
32.02 Synthetic organic tanning substances, and inorganic 
tanning substances; tanning preparations, whether or not 
containing natural tanning materials; enzymatic 
preparations for pretanning: 
3202.10.00.00 - Synthetic organic tanning substances 5.3 
3202.90.00.00 - Other 5.3 
32.03 Colouring matter of vegetable or animal origin (including 
dyeing extracts but excluding animal black), whether or 
not chemically defined preparations as specified in Note 3 
to this Chapter based on colouring matter of vegetable or 
animal origin: 
- Colouring matter of vegetable origin and preparations 
based thereon: 
3203.00.11.00 - - Black cutch (Acacia catechu) 0 
3203.00.19.00 - - Other 0 
3203.00.90.00 - Colouring matter of animal origin and preparations based 
thereon 2.5 
32.04 Synthetic organic colouring matter, whether or not 
chemically defined; preparations based on synthetic 
organic colouring matter as specified in Note 3 to this 
Chapter; synthetic organic products of a kind used as 
luminophores, whether or not chemically defined: 
- Synthetic organic colouring matter and preparations based 
thereon as specified in Note 3 to this Chapter: 
3204.11.00.00 - - Disperse dyes and preparations based thereon 10 
3204.12.00.00 - - Acid dyes, whether or not premetallised, and preparations 
based thereon; mordant dyes and preparations based 
thereon 10 
3204.13.00.00 - - Basic dyes and preparations based thereon 10 
3204.14.00.00 - - Direct dyes and preparations based thereon 10 
3204.15.00.00 - - Vat dyes (including those usable in that state as pigments) 
and preparations based thereon 10 
3204.16.00.00 - - Reactive dyes and preparations based thereon 6.5 
3204.17.00.00 - - Pigments and preparations based thereon 10 
3204.19.00.00 - - Other, including mixtures of colouring matter of two or 
more of the subheading Nos. 3204.11.00.00 to 
3204.19.00.00 10 
3204.20.00.00 - Synthetic organic products of a kind used as fluorescent 
brightening agents 6 
H.S. Code 
Number Description Import Duty

306 CAP. 337.] IMPORT DUTIES 
3204.90.00.00 - Other 10 
32.05 00.00.00 Colour lakes; preparations as specified in Note 3 to this 
Chapter based on colour lakes 10 
32.06 Other colouring matter; preparations as specified in Note 
3 to this Chapter, other than those of heading No. 32.03, 
32.04 or 32.05; inorganic products of a kind used as 
luminophores, whether or not chemically defined: 
- Pigments and preparations based on titanium dioxide: 
3206.11.00.00 - - Containing 80% or more by weight of titanium dioxide 
calculated on the dry weight 6 
3206.19.00.00 - - Other 6.9 
3206.20.00.00 - Pigments and preparations based on chromium compounds 6.9 
3206.30.00.00 - Pigments and preparations based on cadmium compounds 6.9 
- Other colouring matter and preparations: 
3206.41.00.00 - - Ultramarine and preparations based thereon 6.9 
3206.42.00.00 - - Lithopone and other pigments and preparations based on 
zinc sulphide 6.9 
3206.43.00.00 - - Pigments and preparations based on hexacyanoferates 
(ferrocyanides and ferricyanides) 6.9 
3206.49 - - Other: 
3206.49.10.00 - - - Magnetite 0 
3206.49.90.00 - - - Other 6.9 
3206.50.00.00 - Inorganic products of a kind used as luminophores 5.3 
32.07 Prepared pigments, prepared opacifiers and prepared 
colours, vitrifiable enamels and glazes, engobes (slip), 
liquid lustres and similar preparations, of a kind used in 
the ceramic, enamelling or glass industry; glass frit and 
other glass, in the form of powder, granules or flakes: 
3207.10.00.00 - Prepared pigments, prepared opacifiers, prepared colours 
and similar preparations 6.9 
3207.20 - Vitrifiable enamels and glazes, engobes (slips) and similar 
preparations: 
3207.20.10.00 - - Engobes (slips) 5.3 
3207.20.90.00 - - Other 6.3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 307 
3207.30.00.00 - Liquid lustres and similar preparations 5.3 
3207.40 - Glass frit and other glass, in the form of powder, granules 
or flakes: 
3207.40.10.00 - - Glass of the variety known as "enamel" glass 3.7 
3207.40.20.00 - - Glass, in the form of flakes of a length of 0,1mm or more but 
not exceeding 3,5mm and a thickness of 2 micrometres or 
more but not exceeding 5 micrometres 0 
3207.40.30.00 - - Glass, in the for of powder or granules, containing by weight 
99% or more of silicon dioxide 0 
3207.40.80.00 - - Other 3.7 
32.08 Paints and varnishes (including enamels and lacquers) 
based on synthetic polymers dispersed or dissolved in a 
nonaqueous medium; solutions as defined in Note 4 to this 
Chapter: 
3208.10 - Based on polyesters: 
- - Solutions as defined in Note 4 to this Chapter: 
3208.10.10.10 - - - Lacquers and varnishes in containers of 5 litres and under 10 
3208.10.10.90 - - - Other 10 
- - Other: 
3208.10.90.10 - - - Lacquers and varnishes in containers of 5 litres and under 10 
3208.10.90.20 - - - Undercoats, primers and enamel paints 10 
3208.10.90.90 - - - Other 10 
3208.20 - Based on acrylic or vinyl polymers: 
- - Solutions as defined in Note 4 to this Chapter: 
3208.20.10.10 - - - Lacquers and varnishes in containers of 5 litres and under 10 
3208.20.10.90 - - - Other 10 
- - Other: 
3208.20.90.10 - - - Lacquers and varnishes in containers of 5 litres and under 10 
3208.20.90.20 - - - Undercoats, primers and enamel paints 10 
3208.20.90.90 - - - Other 10 
3208.90 - Other: 
- - Solutions as defined in Note 4 to this Chapter: 
H.S. Code 
Number Description Import Duty

308 CAP. 337.] IMPORT DUTIES 
- - - Polyurethane of 2, 2'-(tert-butylimino) diethanol and 4, 4'- 
methylene-dicyclohexyl diisocyanate, in the for of a 
solution in N, N-dimethylacetamide containing by weight 
48% or more of polymer: 
3208.90.11.00 - - - - Lacquers and varnishes in containers of 5 litres and 
under 10 
3208.90.11.90 - - - - Other 10 
- - - Copolymer of p-cresol and divinylbenzene, in the form of a 
solution in N, N-dimethylacetamide containing by weight 
48% or more of polymer 
3208.90.13.10 - - - - Lacquers and varnishes in containers of 5 litres 10 
3208.90.13.90 - - - - Other 10 
- - - Other: 
3208.90.19.10 - - - - Lacquers and varnishes in containers of 5 litres and 
under 10 
3208.90.19.90 - - - - Other 10 
- - Other: 
- - - Based on synthetic polymers: 
3208.90.91.10 - - - - Lacquers and varnishes in containers of 5 litres and under 10 
3208.90.91.20 - - - - Enamel paints, chlorinated rubber-based paints, 
undercoats and primers 10 
3208.90.91.90 - - - - Other 10 
- - - Based on chemically modified natural polymers: 
3208.90.99.10 - - - - Lacquers and varnishes in containers of 5 litres and 
under 10 
3208.90.99.20 - - - - Enamel paints, chlorinated rubber-based paints, 
undercoats and primers 10 
3208.90.99.90 - - - - Other 10 
32.09 Paints and varnishes (including enamels and lacquers) 
based on synthetic polymers or chemically defined 
modified natural polymers, dispersed or dissolved in an 
aqueous medium: 
3209.10 - Based on acrylic or vinyl polymers: 
3209.10.00.10 - - Lacquers and varnishes in containers of 5 litres and under 10 
3209.10.00.20 - - Primers, undercoats, synthetic resin emulsion-based paints 
and enamel paints 10 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 309 
3209.10.00.90 - - Other 10 
3209.90 - Other: 
3209.90.00.10 - - Lacquers and varnishes in containers of 5 litres and under 10 
3209.90.00.20 - - Primers, undercoats, synthetic resin emulsion-based paints 
and enamel paints 10 
3209.90.00.90 - - Other 10 
32.10 Other paints and varnishes (including enamels, lacquers 
and distempers); prepared water pigments of a kind used 
for finishing leather: 
- Oil paints and varnishes (including enamels and lacquers): 
3210.00.10.10 - - Lacquers and varnishes in containers of 5 litres and under 10 
3210.00.10.20 - - Enamel paints, chlorinated rubber-based paints, undercoats 
and primers 10 
3210.00.10.90 - - Other 10 
3210.00.90.00 - Other 10 
32.11 00.00.00 Prepared driers 6.6 
32.12 Pigments (including metallic powders and flakes) 
dispersed in non-aqueous media, in liquid or in paste form, 
of a kind used in the manufacture of paints (including 
enamels); stamping foils; dyes and other colouring matter 
put up in forms of packing for retail sale: 
3212.10 - Stamping foils: 
3212.10.10.00 - - With a basis of base metal 6.5 
3212.10.90.00 - - Other 6.5 
3212.90 - Other: 
- - Pigments (including metallic powders and flakes) dispersed 
in non-aqueous media, in liquid or paste form, of a kind 
used in the manufacture of paints (including enamels): 
3212.90.10.00 - - - Pearl essence 6.6 
- - - Other: 
3212.90.31.00 - - - - With a basis of aluminium powder 10 
3212.90.39.00 - - - - Other 6.5 
H.S. Code 
Number Description Import Duty

310 CAP. 337.] IMPORT DUTIES 
3212.90.90.00 - - Dyes and other colouring matter put up in forms or 
packings for retail sale 7.1 
32.13 Artists’ students or signboard painters’ colours, modifying 
tints, amusement colours and the like, in tablets, tubes, 
jars, bottles, pans or in similar forms or packings: 
3213.10.00.00 - Colours in sets 7.6 
3213.90.00.00 - Other 7.6 
32.14 Glaziers’ putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters’ fillings; nonrefractory 
surfacing preparations for facades, indoor 
walls, floors, ceilings and the like: 
3214.10 - Glaziers’ putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters’ fillings: 
3214.10.10.00 - - Glaziers’ putty, grafting putty, resin cements, caulking 
compounds and other mastics 5 
3214.10.90.00 - - Painters’ fillings 5 
3214.90.00.00 - Other 5 
32.15 Printing ink, writing or drawing ink and other inks, 
whether or not concentrated or solid: 
- Printing ink: 
3215.11.00.00 - - Black 2.5 
3215.19.00.00 - - Other 2.5 
3215.90 - Other: 
3215.90.10.00 - - Writing or drawing ink 6.9 
- - Other: 
3215.90.80.10 - - - Duplicating ink 6.5 
3215.90.80.90 - - - Other 7.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 311 
CHAPTER 33 
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET 
PREPARATIONS 
NOTES 
1. This Chapter does not cover: 
(a) Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02; 
(b) Soap or other products of heading No. 34.01; or 
(c) Gum, wood or sulphate turpentine or other products of heading No. 38.05. 
2. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of 
heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic 
aromatics. 
3. Headings Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than 
aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings 
and put up in packings of a kind sold by retail for such use. 
4. The expression "perfumery, cosmetic or toilet preparations", in heading No.33.07 applies, inter 
alia, to the following products: scented sachets; odoriferous preparations which operate by burning; 
perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye 
solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; 
animal toilet preparations. 
H.S. Code 
Number Description Import Duty 
33.01 Essential oils (terpeneless or not), including concretes 
and absolutes; resinoids; extracted oleoresins; 
concentrates of essential oils in fats, in fixed oils, in 
waxes or the like, obtained by enfleurage or maceration; 
terpenic by-products of the deterpenation of essential 
oils; aqueous distillates and aqueous solutions of 
essential oils: 
3301.11 - Essential oils of citrus fruit: 
- - Of bergamot: 
3301.11.10.00 - - - Not deterpenated 11 
3301.11.90.00 - - - Deterpenated 6.9 
3301.12 - - Of orange: 
3301.12.10.00 - - - Not deterpenated 11 
3301.12.90.00 - - - Deterpenated 6.9 
3301.13 - - Of lemon: 
3301.13.10.00 - - - Not deterpenated 11 
3301.13.90.00 - - - Deterpenated 6.9

312 CAP. 337.] IMPORT DUTIES 
3301.14 - - Of lime: 
3301.14.10.00 - - - Not deterpenated 11 
3301.14.90.00 - - - Deterpenated 6.9 
3301.19 - - Other: 
3301.19.10.00 - - - Not deterpenated 11 
3301.19.90.00 - - - Deterpenated 6.9 
- Essential oils other than those of citrus fruit: 
3301.21 - - Of geranium: 
3301.21.10.00 - - - Not deterpenated 0 
3301.21.90.00 - - - Deterpenated 2.3 
3301.22 - - Of jasmin: 
3301.22.10.00 - - - Not deterpenated 0 
3301.22.90.00 - - - Deterpenated 4.6 
3301.23 - - Of lavender or of lavandin: 
3301.23.10.00 - - - Not deterpenated 0 
3301.23.90.00 - - - Deterpenated 4.6 
3301.24 - - Of peppermint (Mentha piperita): 
3301.24.10.00 - - - Not deterpenated 0 
3301.24.90.00 - - - Deterpenated 4.6 
3301.25 - - Of other mints: 
3301.25.10.00 - - - Not deterpenated 0 
3301.25.90.00 - - - Deterpenated 4.6 
3301.26 - - Of vetiver: 
3301.26.10.00 - - - Not deterpenated 0 
3301.26.90.00 - - - Deterpenated 2.3 
3301.29 - - Other: 
- - - Of clove, niaouli and ylang-ylang: 
3301.29.11.00 - - - - Not deterpenated 0 
3301.29.31.00 - - - - Deterpenated 2.3 
- - - Other: 
3301.29.61.00 - - - - Not deterpenated 0 
3301.29.91.00 - - - - Deterpenated 2.3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 313 
3301.30.00.00 - Resinoids 2 
3301.90 - Other: 
3301.90.10.00 - - Terpenic by-products of the deterpenation of essential 
oils 2.3 
- - Extracted oleoresins: 
3301.90.21.00 - - - Of liquorice and hops 2.5 
3301.90.30.00 - - - Other 0 
3301.90.90.00 - - Other 3 
33.02 Mixtures of odoriferous substances and mixtures 
(including alcoholic solutions) with a basis of one or 
more of these substances, of a kind used as raw 
materials in industry; other preparations based on 
odoriferous substances, of a kind used for the 
manufacture of beverages: 
3302.10 - Of a kind used in the food or drink industries: 
- - Of the type used in the drink industries: 
- - - Preparations containing all flavouring agents 
characterising a beverage: 
- - - - Of an actual alcoholic strength by volume exceeding 
0.5% vol: 
3302.10.10.10 - - - - - For industrial production of soft drinks 2.5 
- - - - - Other: 
3302.10.10.91 - - - - - - Of an actual alcoholic strength by volume 
exceeding 0.5% but not exceeding 1.2% vol 8.1 
3302.10.10.98 - - - - - - Of an alcoholic strength exceeding 1.2% vol 8.1 
- - - - Other: 
3302.10.21.00 - - - - - Containing no milk fats, sucrose, isoglucose, 
glucose or starch or containing less than 1.5% 
milkfat, 5% sucrose or isoglucose, 5% glucose or 
starch 20 
- - - - - Other: 
3302.10.29.91 - - - - - - For industrial production of soft drinks 13 
- - - - Other: 
3302.10.29.92 - - - - - Fruit flavoured squashes 13 
3302.10.29.93 - - - - - Concentrates for Electrolyte replacement drinks 13 
H.S. Code 
Number Description Import Duty

314 CAP. 337.] IMPORT DUTIES 
3302.10.29.95 - - - - - Concentrates intended for the instant production of 
beverages in catering establishments 13 
3302.10.29.98 - - - - - Other 13 
3302.10.40.00 - - - Other 5.3 
3302.10.90.00 - - Of a kind used in the food industries 5.3 
3302.90 - Other: 
3302.90.10.00 - - Alcoholic solutions 0 
3302.90.90.00 - - Other 5.3 
33.03 Perfumes and toilet waters: 
3303.00.10.00 - Perfumes 6.6 
3303.00.90.00 - Toilet waters 6.6 
33.04 Beauty or make-up preparations and preparations for 
the care of the skin (other than medicaments), including 
sunscreen or sun tan preparations; manicure or 
pedicure preparations: 
3304.10.00.00 - Lip make-up preparations 6.6 
3304.20.00.00 - Eye-make-up preparations 6.6 
3304.30.00.00 - Manicure or pedicure preparations 6.6 
- Other: 
3304.91.00.00 - - Powders, whether or not compressed 6.6 
3304.99.00.00 - - Other 6.6 
33.05 Preparations for use on the hair: 
3305.10.00.00 - Shampoos 6.6 
3305.20.00.00 - Preparations for permanent waving or straightening 6.6 
3305.30.00.00 - Hair lacquers 6.6 
3305.90 - Other: 
3305.90.10.00 - - Hair lotions 6.6 
3305.90.90.00 - - Other 6.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 315 
33.06 Preparations for oral or dental hygiene, including 
denture fixative pastes and powders; yarn used to clean 
between the teeth (dental floss), in individual retail 
packages: 
3306.10.00.00 - Dentifrices 6.6 
3306.20.00.00 - Yarn used to clean between the teeth (dental floss) 9 
3306.90.00.00 - Other 6.6 
33.07 Pre-shave, shaving or after-shave preparations, personal 
deodorants, bath preparations, depilatories and other 
perfumery, cosmetic or toilet preparations, not 
elsewhere specified or included; prepared room 
deodorisers, whether or not perfumed or having 
disinfectant properties: 
3307.10.00.00 - Pre-shave, shaving or after-shave preparations 6.6 
3307.20.00.00 - Personal deodorants and antiperspirants 6.6 
3307.30.00.00 - Perfumed bath salts and other bath preparations 6.6 
- Preparations for perfuming or deodorising rooms, 
including odoriferous preparations used during religious 
rites: 
3307.41.00.00 - - "Agarbatti" and other odoriferous preparations which 
operate by burning 6.6 
3307.49.00.00 - - Other 6.6 
3307.90 - Other: 
3307.90.00.10 - - Solutions for contact lenses 6.6 
3307.90.00.90 - - Other 6.6 
H.S. Code 
Number Description Import Duty

316 CAP. 337.] IMPORT DUTIES 
CHAPTER 34 
SOAP, ORGANIC SURFACE ACTIVE AGENTS, WASHING PREPARATIONS, 
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, 
POLISHING AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, 
MODELLING PASTES, 
"DENTAL WAXES" AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER 
NOTES 
1. This Chapter does not cover: 
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould 
release preparations (heading No. 15.17); 
(b) Separate chemically defined compounds; or 
(c) Shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or 
other organic surface active agents (heading No. 33.05, 33.06 or 33.07). 
2. For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. 
Soap and the other products of heading No.34.01 may contain added substances (for example, 
disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders 
remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. 
In other forms they are to be classified in heading No.34.05 as "scouring powders and similar 
preparations". 
3. For the purposes of heading No. 34.02, "organic surface active agents" are products which when 
mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same 
temperature: 
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble 
matter; and 
(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less. 
4. In heading No. 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" 
applies to the products defined in Note 2 to Chapter 27. 
5. In heading No. 34.04 subject to the exclusions provided below, the expression "artificial waxes 
and prepared waxes" applies only to: 
A. Chemically produced organic products of a waxy character, whether or not water soluble; 
B. Products obtained by mixing different waxes; 
C. Products of a waxy character with a basis of one or more waxes and containing fats, resins, 
mineral substances or other materials. 
The heading does not apply to: 
(a) Products of heading No. 15.16, 34.02 or 38.23, even if having a waxy character; 
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of 
heading No. 15.21; 
(c) Mineral waxes or similar products of heading No. 27.12, whether or not intermixed or merely 
coloured; or 
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings Nos. 34.05, 38.09, 
etc.).

IMPORT DUTIES [CAP. 337. 317 
H.S. Code 
Number Description Import Duty 
34.01 Soap: organic surface-active products and preparations 
for use as soap, in the form of bars, cakes or moulded 
pieces or shapes, whether or not containing soap; paper, 
wadding, felt and nonwovens, impregnated, coated or 
covered with soap or detergent: 
- Soap and organic surface-active products and 
preparations, in the form of bars, cakes, moulded pieces 
or shapes, and paper, wadding, felt and non-wovens, 
impregnated, coated or covered with soap or detergent: 
3401.11 - - For toilet use (including medicated products): 
3401.11.00.10 - - - Toilet soap in bars 6.9 
3401.11.00.90 - - - Other 6.9 
3401.19 - - Other: 
3401.19.00.10 - - - Laundry soap in bars 6.9 
3401.19.00.90 - - - Other 6.9 
3401.20 - Soap in other forms: 
- - Flakes, wafers, granules or powders: 
3401.20.10.10 - - - Raw for industrial production 0 
3401.20.10.90 - - - Other 6.9 
- - Other: 
3401.20.90.10 - - - Raw for industrial production 0 
- - - Other: 
3401.20.90.91 - - - - Liquid toilet soap 6.9 
3401.20.90.99 - - - - Other 6.9 
34.02 Organic surface-active agents (other than soap); 
surface-active preparations and washing preparations 
(including auxiliary washing preparations), and 
cleaning preparations, whether or not containing soap, 
other than those of heading No. 34.01: 
- Organic surface-active agents, whether or not put up for 
retail sale: 
3402.11 - - Anionic: 
3402.11.10.00 - - - Aqueous solution containing by weight 30% or more but 
not more than 50% of disodium alkyl oxydi 
(benzenesulphonate) 6.9 
3402.11.90.00 - - - Other 6.9

318 CAP. 337.] IMPORT DUTIES 
3402.12.00.00 - - Cationic 6.9 
3402.13.00.00 - - Non-ionic 6.9 
3402.19.00.00 - - Other 6.9 
3402.20 - Preparations put up for retail sale: 
- - Surface-active preparations: 
3402.20.10.10 - - - Intermixtures of surface active-agents having an active 
matter content exceeding 50% 6.9 
3402.20.10.20 - - - Solutions or dispersions of surface-active agents in 
organic solvents 6.9 
3402.20.10.90 - - - Other 6.9 
- - Washing preparations and cleaning preparations: 
3402.20.90.10 - - - Liquid washing preparations containing any non-ionic, 
anionic or cationic surface-active agent the total active 
matter of which does not exceed 50%; fabric conditioner 6.9 
3402.20.90.20 - - - Powder washing preparations for clothes containing one 
or more surface-active agents, the total concentration of 
which is greater than 10% 6.9 
3402.20.90.90 - - - Other 6.9 
3402.90 - Other: 
- - Surface-active preparations: 
3402.90.10.10 - - - Intermixtures of surface active-agents having an active 
matter content exceeding 50% 6.9 
3402.90.10.20 - - - Solutions or dispersions of surface-active agents in 
organic solvents 6.9 
3402.90.10.90 - - - Other 6.9 
- - Washing preparations and cleaning preparations: 
3402.90.90.10 - - - Liquid washing preparations containing any non-ionic, 
anionic or cationic surface-active agent the total active 
matter of which does not exceed 50%; fabric conditioner 6.9 
3402.90.90.20 - - - Powder washing preparations for clothes containing one 
or more surface-active agents, the total concentration of 
which is greater than 10% 6.9 
3402.90.90.90 - - - Other 6.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 319 
34.03 Lubricating preparations (including cutting- oil 
preparations, bolt or nut release preparations, anti-rust 
or anti-corrosion preparations and mould release 
preparations, based on lubricants) and preparations of a 
kind used for the oil or grease treatment of textile 
materials, leather, furskins or other materials, but 
excluding preparations containing, as basic constituents, 
70% or more by weight of petroleum oils obtained from 
bituminous materials: 
- Containing petroleum oils or oils obtained from 
bituminous materials: 
3403.11.00.00 - - Preparations for the treatment of textile materials, 
leather, furskins or other materials 4.6 
3403.19 - - Other: 
3403.19.10.00 - - - Containing 70% or more by weight of petroleum oils or 
of oils obtained from bituminous minerals but not as the 
basic constituent 7.6 
- - - Other: 
3403.19.91.00 - - - - Preparations for lubricating machines, appliances and 
vehicles 4.6 
3404.19.99.00 - - - - Other 4.6 
- Other: 
3403.91.00.00 - - Preparations for the treatment of textile materials, 
leather, furskins or other materials 4.6 
3403.99 - - Other: 
3403.99.10.00 - - - Preparations for lubricating machines, appliances and 
vehicles 4.6 
3403.99.90.00 - - - Other 4.6 
34.04 Artificial waxes and prepared waxes: 
3404.10.00.00 - Of chemically modified lignite 5.3 
3404.20.00.00 - Of polyethylene glycol 5.3 
3404.90 - Other: 
3404.90.10.00 - - Prepared waxes, including sealing waxes 5.3 
3404.90.90.00 - - Other 5.3 
H.S. Code 
Number Description Import Duty

320 CAP. 337.] IMPORT DUTIES 
34.05 Polishes and creams, for footwear, furniture, floors, 
coach- work, glass or metal, scouring pastes and 
powders and similar preparations (whether or not in the 
form of paper, wadding, felt, nonwovens, cellular 
plastics or cellular rubber, impregnated, coated or 
covered with such preparations), excluding waxes of 
heading No. 34.04: 
3405.10.00.00 - Polishes, creams and similar preparations for footwear or 
leather 6 
3405.20.00.00 - Polishes, creams and similar preparations for the 
maintenance of wooden furniture, floors or other 
woodwork 6 
3405.30.00.00 - Polishes and similar preparations for coachwork, other 
than metal polishes 6 
3405.40 - Scouring pastes and powders and other scouring 
preparations: 
3405.40.00.10 - - Scouring creams and scouring liquids 6 
3405.40.00.90 - - Other 6 
3405.90 - Other: 
3405.90.10.00 - - Metal polishes 6 
3405.90.90.00 - - Other 6 
34.06 Candles, tapers and the like: 
- Candles: 
3406.00.11.00 - - Plain, not perfumed 7.1 
3406.00.19.00 - - Other 7.1 
3406.00.90.00 - Other 7.1 
34.07 Modelling pastes, including those put up for children’s 
amusement; preparations known as "dental waxes" or 
as "dental impression compounds", put up in sets, in 
packings for retail sale or in plates, horseshoe shapes, 
sticks or similar forms; other preparations for use in 
dentistry, with a basis of plaster (of calcined gypsum or 
calcium sulphate): 
3407.00.00.10 - Preparations for use in dentistry with a basis of plaster (of 
calcined gypsum or calcium sulphate) 0 
3407.00.00.90 - Other 6.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 321 
CHAPTER 35 
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 
NOTES 
1. This Chapter does not cover: 
(a) Yeasts (heading No. 21.02); 
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), 
medicaments or other products of Chapter 30; 
(c) Enzymatic preparations for pre tanning (heading No. 32.02); 
(d) Enzymatic soaking or washing preparations or other products of Chapter 34; or 
(e) Hardened proteins (heading No. 39.13); or 
(f) Gelatin products of the printing industry (Chapter 49). 
2. For the purposes of heading No. 35.05, the term "dextrins" means starch degradation products with 
a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such 
products with a reducing sugar content exceeding 10% fall in heading No. 17.02. 
ADDITIONAL NOTE 
1. Heading No. 35.04 includes concentrated milk proteins with a protein content of more than 85% by 
weight, calculated on the dry matter. 
H.S. Code 
Number Description Import Duty 
35.01 Casein, caseinates and other casein derivatives; casein 
glues: 
3501.10 - Casein: 
3501.10.10.00 - - For the manufacture of regenerated textile fibres 2 
3501.10.50.00 - - For industrial uses other than the manufacture of foodstuffs 
or fodder 5 
3501.10.90.00 - - Other 14 
3501.90 - Other: 
3501.90.10.00 - - Casein glues 13 
3501.90.90.00 - - Other 10 
35.02 Albumins (including concentrates of two or more whey 
proteins, containing by weight more than 80% whey 
proteins, calculated on the dry matter), albuminates and 
other derivatives: 
- Egg albumin: 
3502.11 - - Dried: 
3502.11.10.00 - - - Unfit, or to be rendered unfit, for human consumption 0

322 CAP. 337.] IMPORT DUTIES 
3502.11.90.00 - - - Other 0 
3502.19 - - Other: 
3502.19.10.00 - - - Unfit, or to be rendered unfit, for human consumption 0 
3502.19.90.00 - - - Other 0 
3502.20 - Milk albumin, including concentrates of two or more whey 
proteins: 
3502.20.10.00 - - Unfit, or to be rendered unfit, for human consumption 0 
- - Other: 
3502.20.91.00 - - - Dried (for example, in sheets, scales, flakes, powder) 10 
3502.20.99.00 - - - Other 10 
3502.90 - Other: 
- - Albumins, other than egg albumin and milk albumin 
(lactalbumin): 
3502.90.20.00 - - - Unfit, or to be rendered unfit, for human consumption 0 
3502.90.70.00 - - - Other 10 
3502.90.90.00 - - Albuminates and other albumin derivatives 12 
35.03 Gelatin (including gelatin in rectangular (including 
square) sheets, whether or not surface-worked or 
coloured) and gelatin derivatives; isinglass; other glues of 
animal origin, excluding casein glues of heading No. 35.01: 
3503.00.10.00 - Gelatin and derivatives thereof 12 
3503.00.80.00 - Other 12 
35.04 00.00.00 Peptones and their derivatives; other protein substances 
and their derivatives, not elsewhere specified or included; 
hide powder whether or not chromed 5.3 
35.05 Dextrins and other modified starches (for example, 
pregelatinised or esterified starches); glues based on 
starches, or on dextrins or other modified starches: 
3505.10 - Dextrins and other modified starches: 
3505.10.10.00 - - Dextrins 14 
- - Other modified starches: 
3505.10.50.00 - - - Starches, esterified or etherified 12 
3505.10.90.00 - - - Other 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 323 
3505.20 - Glues: 
3505.20.10.00 - - Containing, by weight, less than 25% of starches or dextrins 
or other modified starches 13 
3505.20.30.00 - - Containing, by weight, 25% or more but less than 55% of 
starches or dextrins or other modified starches 13 
3505.20.50.00 - - Containing, by weight, 55% or more but less than 80% of 
starches or dextrins or other modified starches 13 
3505.20.90.00 - - Containing, by weight, 80% or more of starches or dextrins 
or other modified starches 13 
35.06 Prepared glues and other prepared adhesives, not 
elsewhere specified or included; products suitable for use 
as glues or adhesives, put up for retail sale as glues or 
adhesives, not exceeding a net weight of 1 kg: 
3506.10.00.00 - Products suitable for use as glues or adhesives, put up for 
retail sale as glues or adhesives, not exceeding a net weight 
of 1 kg 7.8 
- Other: 
3506.91.00.00 - - Adhesives based on rubber or plastics (including artificial 
resins) 7.1 
3506.99.00.00 - - Other 7 
35.07 Enzymes; prepared enzymes not elsewhere specified or 
included: 
3507.10.00.00 - Rennet and concentrates thereof 6.3 
3507.90 - Other: 
3507.90.10.00 - - Lipoprotein lipase 6.3 
3507.90.20.00 - - Aspergillus alkaline protease 6.3 
3507.90.90.00 - - Other 6.3 
H.S. Code 
Number Description Import Duty

324 CAP. 337.] IMPORT DUTIES 
CHAPTER 36 
EXPLOSIVES, PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; 
CERTAIN COMBUSTIBLE PREPARATIONS 
NOTES 
1. This Chapter does not cover separate chemically defined compounds other than those described 
in Note 2(a) or (b) below. 
2. The expression "articles of combustible materials", in heading No. 36.06, applies only to: 
(a) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for 
example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and 
similar prepared fuels, in solid or semi solid form; 
(b) liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or 
similar lighters and of a capacity not exceeding 300 cm3; and 
(c) resin torches, firelighters and the like. 
H.S. Code 
Number Description Import Duty 
36.01 00.00.00 Propellent powders 5.7 
36.02 00.00.00 Prepared explosives, other than propellent powders 7.1 
36.03 Safety fuses; detonating fuses; percussion or detonating 
caps; igniters; electric detonators: 
3603.00.10.00 - Safety fuses; detonating fuses 6 
3603.00.90.00 - Other 8.7 
36.04 Fireworks, signalling flares, rain rockets, fog signals, and 
other pyrotechnic articles: 
3604.10.00.00 - Fireworks 6.6 
3604.90.00.00 - Other 6.6 
36.05 00.00.00 Matches, other than pyrotechnic articles of heading No. 
36.04 10 
36.06 Ferro-cerium and other pyrophoric alloys in all forms; 
articles of combustible materials as specified in Note 2 to 
this Chapter: 
3606.10.00.00 - 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 7.8

IMPORT DUTIES [CAP. 337. 325 
3606.90 - Other: 
3606.90.10.00 - - Ferro-cerium, and other pyrophoric alloys in all forms 6 
3606.90.90.00 - - Other 7.8 
H.S. Code 
Number Description Import Duty

326 CAP. 337.] IMPORT DUTIES 
CHAPTER 37 
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS 
NOTES 
1. This Chapter does not cover waste or scrap . 
2. In this Chapter the word "photographic" relates to the process by which visible images are 
formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive 
surfaces. 
ADDITIONAL NOTES 
1. In the case of sound films imported in two bands (the band bearing only the images and the band 
used for recording the sound), each band is to be classified in its appropriate heading. 
2. The expression "newsreels" (subheading 3706.90.51.00) shall be taken to apply to films of a 
length of less than 330m, and depicting current events of a political, sporting, military, scientific, 
literary, folkloristic, touristic, society, etc., nature. 
H.S. Code 
Number Description Import Duty 
37.01 Photographic plates and film in the flat, sensitised, 
unexposed, of any material other than paper, paperboard 
or textiles; instant print film in the flat, sensitised, 
unexposed, whether or not in packs: 
3701.10 - For X-ray: 
3701.10.10.00 - - For medical, dental or veterinary use 7.4 
3701.10.90.00 - - Other 7.4 
3701.20.00.00 - Instant print film 7.6 
3701.30.00.00 - Other plates and film, with any side exceeding 255 mm 6.5 
- Other: 
3701.91.00.00 - - For colour photography (polychrome) 7.4 
3701.99.00.00 - - Other 7.4 
37.02 Photographic films in rolls, sensitised, unexposed, of any 
material other than paper, paperboard or textiles; instant 
print film in rolls, sensitised, unexposed: 
3702.10.00.00 - For X-ray 7.1 
3702.20.00.00 - Instant print film 7.1 
- Other film, without perforations, of a width not exceeding 
105 mm:

IMPORT DUTIES [CAP. 337. 327 
3702.31 - - For colour photography (polychrome): 
3702.31.10.00 - - - Of a length not exceeding 30 m 7.1 
- - - Of a length exceeding 30 m 
3702.31.91.00 - - - - Colour negative film: 
of a width of 75mm or more but not exceeding 105mm 
and 
of a length of 100m or more 
for the manufacture of instant-picture film-packs 7.1 
3702.31.99.00 - - - - Other 7.1 
3702.32 - - Other, with silver halide emulsion: 
- - - Of a width not exceeding 35mm: 
3702.32.11.00 - - - - Microfilm; film for the graphic arts 7.1 
3702.32.19.00 - - - - Other 5.3 
- - - Of a width exceeding 35 m: 
3702.32.31.00 - - - - Microfilm 7.1 
3702.32.51.00 - - - - Film for the graphic arts 7.1 
3702.32.90.00 - - - - Other 7.1 
3702.39.00.00 - - Other 7.1 
- Other film, without perforations, of a width exceeding 105 
mm: 
3702.41.00.00 - - Of a width exceeding 610 mm and of a length exceeding 
200 m, for colour photography (polychrome) 7.1 
3702.42.00.00 - - Of a width exceeding 610 mm and of a length exceeding 
200 m, other than for colour photography 7.1 
3702.43.00.00 - - Of a width exceeding 610 mm and of a length not exceeding 
200 m 6.5 
3702.44.00.00 - - Of a width exceeding 105 mm but not exceeding 610 mm 6.5 
- Other film, for colour photography (polychrome): 
3702.51.00.00 - - Of a width not exceeding 16 mm and of a length not 
exceeding 14 m 5.3 
3702.52 - - Of a width not exceeding 16 mm and of a length exceeding 
14 m: 
3702.52.10.00 - - - Of a length not exceeding 30 m 5.3 
3702.52.90.00 - - - Of a length exceeding 30 m 5.3 
3702.53.00.00 - - Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, for slides 5.3 
H.S. Code 
Number Description Import Duty

328 CAP. 337.] IMPORT DUTIES 
3702.54 - - Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, other than for slides: 
3702.54.10.00 - - - Of a width exceeding 16mm but not exceeding 24 mm 5.3 
3702.54.90.00 - - - Of a width exceeding 24mm but not exceeding 35 mm 5.3 
3702.55.00.00 - - Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length exceeding 30 m 5.3 
3702.56 - - Of a width exceeding 35 mm: 
3702.56.10.00 - - - Of a length not exceeding 30 m 7.1 
3702.56.90.00 - - - Of a length exceeding 30 m 7.1 
- Other: 
3702.91 - - Of a width not exceeding 16 mm and of a length not 
exceeding 14 m: 
3702.91.10.00 - - - Film for the graphic arts 7.1 
3702.91.90.00 - - - Other 5.3 
3702.92 - - Of a width not exceeding 16 mm and a length exceeding 14 
m: 
3702.92.10.00 - - - Film for the graphic arts 7.1 
3702.92.90.00 - - - Other 5.3 
3702.93 - - Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m: 
3702.93.10.00 - - - Microfilm; film for the graphic arts 7.1 
3702.93.90.00 - - - Other 5.3 
3702.94 - - Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length exceeding 30 m: 
3702.94.10.00 - - - Microfilm; film for the graphic arts 7.1 
3702.94.90.00 - - - Other 5.3 
3702.95.00.00 - - Of a width exceeding 35 mm 7.1 
37.03 Photographic paper, paperboard and textiles, sensitised, 
unexposed: 
3703.10.00.00 - In rolls of a width exceeding 610 mm 7.6 
3703.20 - Other, for colour photography (polychrome): 
3703.20.10.00 - - For photographs obtained from reversal type film 7.6 
3703.20.90.00 - - Other 7.6 
3703.90 - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 329 
3703.90.10.00 - - Sensitised with silver or platinum salts 7.6 
3703.90.90.00 - - Other 7.6 
37.04 Photographic plates, film, paper, paperboard and textiles, 
exposed but not developed: 
3704.00.10.00 - Plates and film 0 
3704.00.90.00 - Other 7.6 
37.05 Photographic plates and film, exposed and developed, 
other than cinematographic film: 
3705.10.00.00 - For offset reproduction 5.3 
3705.20.00.00 - Microfilms 0 
3705.90.00.00 - Other 5.3 
37.06 Cinematograph film, exposed and developed, whether or 
not incorporating sound track or consisting only of sound 
track: 
3706.10 - Of a width of 35 mm or more: 
- - Consisting only of sound track: 
3706.10.11.00 - - - Negatives; intermediate positives 0 
3706.10.19.00 - - - Other positives 0 
- - Other: 
3706.10.91.00 - - - Negatives; intermediate positives 0 
3706.10.99.00 - - - Other positives 85c per 100m 
3706.90 - Other: 
3706.90.10.00 - - Consisting only of sound track 0 
- - Other: 
3706.90.31.00 - - - Negatives; intermediate positives 0 
- - - Other positives: 
3706.90.51.00 - - - - Newsreels 48c per 100m 
- - - - Other, of a width of: 
3706.90.91.00 - - - - - Less than 10 mm 12c per 100m 
3706.90.99.00 - - - - - 10 mm or more 71c per 100m 
H.S. Code 
Number Description Import Duty

330 CAP. 337.] IMPORT DUTIES 
37.07 Chemical preparations for photographic uses (other than 
varnishes, glues, adhesives and similar preparations); unmixed 
products for photographic uses, put up in measured 
portions or put up for retail sale in a form ready for use: 
3707.10.00.00 - Sensitising emulsions 6 
3707.90 - Other: 
- - Developers and fixers: 
- - - For colour photography (polychrome): 
3707.90.11.00 - - - - For photographic film and plates 6 
3707.90.19.00 - - - - Other 6 
3707.90.30.00 - - - Other 6 
3707.90.90.00 - - Other 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 331 
CHAPTER 38 
MISCELLANEOUS CHEMICAL PRODUCTS 
NOTES 
1. This Chapter does not cover: 
(a) Separate chemically defined elements or compounds with the exception of the following: 
1) Artificial graphite (heading No. 38.01); 
2) Insecticides, rodenticides, fungicides, herbicides, anti sprouting products and plant-growth 
regulators, disinfectants and similar products, put up as described in heading No. 38.08; 
3) Products put up as charges for fire extinguishers or put up in fire extinguishing grenades 
(heading No. 38.13); 
4) Products specified in Note 2(a) or 2(c) below; 
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used 
in the preparation of human foodstuffs (generally heading No. 21.06); 
(c) Medicaments (heading No. 30.03 or 30.04); or 
(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of 
chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used 
principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of 
metals or metal alloys in the form of, for example, finely divided powder or woven gauze 
(Section XIV or XV). 
2. Heading No. 38.24 includes the following goods which are not to be classified in any other heading 
of this Schedule: 
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium 
oxide or of the halides of the alkali or of the alkaline earth metals; 
(b) Fusel oil; Dippel's oil; 
(c) Ink removers put up in packings for sale by retail; 
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and 
(e) Ceramic firing testers, fusible (for example, Seger cones). 
H.S. Code 
Number Description Import Duty 
38.01 Artificial graphite ; colloidal or semi-colloidal graphite, 
preparations based on graphite or other carbon in the 
form of pastes, blocks, plates or other semi-manufactures: 
3801.10.00.00 - Artificial graphite 3.6 
3801.20 - Colloidal or semi-colloidal graphite: 
3801.20.10.00 - - Colloidal graphite in suspension in oil; semi-colloidal 
graphite 7.6 
3801.20.90.00 - - Other 4.1 
3801.30.00.00 - Carbonaceous pastes for electrodes and similar pastes for 
furnaces linings 5.3 
3801.90.00.00 - Other 3.7 
38.02 Activated carbon; activated natural mineral products; 
animal black, including spent animal black:

332 CAP. 337.] IMPORT DUTIES 
3802.10.00.00 - Activated carbon 3.2 
3802.90.00.00 - Other 5.7 
38.03 Tall oil, whether or not refined: 
3803.00.10.00 - Crude 0 
3803.00.90.00 - Other 4.1 
38.04 Residual lyes from the manufacture of wood pulp, whether 
or not concentrated, desugared or chemically treated, 
including lignin sulphonates, but excluding tall oil of 
heading No. 38.03: 
3804.00.10.00 - Concentrated sulphite lye 5 
3804.00.90.00 - Other 5 
38.05 Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of 
coniferous woods; crude dipentene; sulphite turpentine 
and other crude paracymene; pine oil containing aterpineol 
as the main constituent: 
3805.10 - Gum, wood or sulphate turpentine oils: 
3805.10.10.00 - - Gum turpentine 4 
3805.10.30.00 - - Wood turpentine 3.7 
3805.10.90.00 - - Sulphate turpentine 3.2 
3805.20.00.00 - Pine oils 3.7 
3805.90.00.00 - Other 3.4 
38.06 Rosin and resin acids, and derivatives thereof; rosin spirit 
and rosin oils; run gums: 
3806.10 - Rosin and resin acids: 
3806.10.10.00 - - Obtained from fresh oleoresins 5 
3806.10.90.00 - - Other 5 
3806.20.00.00 - Salts of rosin, of resin acids or of derivatives of rosin or 
resin acids, other than salts of rosin adducts 4.6 
3806.30.00.00 - Ester gums 6.6 
3806.90.00.00 - Other 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 333 
38.07 Wood tar; wood tar oils; wood creoscote; wood naphtha; 
vegetable pitch; brewers’ pitch and similar compounds 
based on rosin, resin acids or on vegetable pitch: 
3807.00.10.00 - Wood tar 2.1 
3807.00.90.00 - Other 4.6 
38.08 Insecticides, rodenticides, fungicides, herbicides, antisprouting 
products and plant-growth regulators, 
disinfectants and similar products, put up in forms or 
packings for retail sale or as preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and 
fly-papers: 
3808.10 - Insecticides: 
- - Based on pyrethroids: 
3808.10.10.10 - - - Spray 6 
3808.10.10.90 - - - Other 6 
- - Based on chlorinated hydrocarbons: 
3808.10.20.10 - - - Spray 6 
3808.10.20.90 - - - Other 6 
- - Based on carbamates: 
3808.10.30.10 - - - Spray 6 
3808.10.30.90 - - - Other 6 
- - Based on organophosphorus compounds: 
3808.10.40.10 - - - Spray 6 
3808.10.40.90 - - - Other 6 
- - Other: 
3808.10.90.10 - - - Spray 6 
3808.10.90.90 - - - Other 6 
3808.20 - Fungicides: 
- - Inorganic: 
3808.20.10.00 - - - Preparations based on copper compounds 4.6 
3808.20.15.00 - - - Other 6 
- - Other: 
3808.20.30.00 - - - Based on dithiocarbamates 6 
3808.20.40.00 - - - Based on benzimidazoles 6 
H.S. Code 
Number Description Import Duty

334 CAP. 337.] IMPORT DUTIES 
3808.20.50.00 - - - Based on diazoles and triazoles 6 
3808.20.60.00 - - - Based on diazines and morpholines 6 
3808.20.80.00 - - - Other 6 
3808.30 - Herbicides, anti-sprouting products and plant-growth 
regulators: 
- - Herbicides: 
3808.30.11.00 - - - Based on phenoxy-phytohormones 6 
3808.30.13.00 - - - Based on triazines 6 
3808.30.15.00 - - - Based on amides 6 
3808.30.17.00 - - - Based on carbamates 6 
3808.30.21.00 - - - Based on dinitroaniline derivatives 6 
3808.30.23.00 - - - Based on derivatives of urea, of uracil or of sulphonylurea 6 
3808.30.27.00 - - - Other 6 
3808.30.30.00 - - Anti-sprouting products 6 
3808.30.90.00 - - Plant-growth regulators 7.6 
3808.40 - Disinfectants: 
- - Based on quarternary ammonium salts: 
3808.40.10.10 - - - In packages for sale by retail 6 
3808.40.10.90 - - - Other 6 
- - Based on halogenated compounds: 
3808.40.20.10 - - - In packages for sale by retail 6 
3808.40.20.90 - - - Other 6 
- - Other: 
3808.40.90.10 - - - In packages for sale by retail 6 
3808.40.90.90 - - - Other 6 
3808.90 - Other: 
3808.90.10.00 - - Rodenticides 6 
- - Other: 
- - - Antiseptic: 
3808.90.90.11 - - - - Put up for sale by retail 6 
3808.90.90.19 - - - - Other 6 
3808.90.90.90 - - - Other 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 335 
38.09 Finishing agents, dye carriers to accelerate the dyeing or 
fixing of dyestuffs and other products and preparations 
(for example, dressings and mordants), of a kind used in 
the textile, paper leather or like industries, not elsewhere 
specified or included: 
3809.10 - With a basis of amylaceous substances: 
3809.10.10.00 - - Containing by weight of such substances less than 55% 8.1 
3809.10.30.00 - - Containing by weight of such substances 55% or more but 
less than 70% 8.1 
3809.10.50.00 - - Containing by weight of such substances 70% or more but 
less than 83% 8.1 
3809.10.90.00 - - Containing by weight of such substances 83% or more 8.1 
- Other: 
3809.91.00.00 - - Of a kind used in the textile or like industries 6.3 
3809.92.00.00 - - Of a kind used in the paper or like industries 6.3 
3809.93.00.00 - - Of a kind used in the leather or like industries 6.3 
38.10 Pickling preparations for metal surfaces ; fluxes and other 
auxiliary preparations for soldering, brazing or welding; 
soldering, brazing or welding powders and pastes 
consisting of metal and other materials; preparations of a 
kind used as cores or coatings for welding rods and 
electrodes: 
3810.10.00.00 - Pickling preparations for metal surfaces; soldering, brazing 
or welding powders and pastes consisting of metal and 
other materials 6.5 
3810.10 - Other: 
3810.90.10.00 - - Preparations of a kind used as cores or coatings for welding 
electrodes and rods 4.1 
3810.90.90.00 - - Other 5 
38.11 Anti-knock preparations, oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive 
preparations and other prepared additives, for mineral 
oils (including gasoline) or for other liquids used for the 
same purposes as mineral oils: 
- Anti-knock preparations: 
3811.11 - - Based on lead compounds: 
3811.11.10.00 - - - Based on tetraethyl lead 7.2 
H.S. Code 
Number Description Import Duty

336 CAP. 337.] IMPORT DUTIES 
3811.11.90.00 - - - Other 5.8 
3811.19.00.00 - - Other 5.8 
- Additives for lubricating oils: 
3811.21.00.00 - - Containing petroleum oils or oils obtained from bituminous 
minerals 5.3 
3811.29.00.00 - - Other 5.8 
3811.90.00.00 - Other 5.8 
38.12 Prepared rubber accelerators; compound plasticisers for 
rubber or plastics, not elsewhere specified or included; 
anti-oxidising preparations and other compound 
stabilisers for rubber or plastics: 
3812.10.00.00 - Prepared rubber accelerators 6.3 
3812.20 - Compound plasticisers for rubber or plastics: 
3812.20.10.00 - - Reaction mixture containing benzyl 3-isobutyryloxy-1- 
isopropyl-2, 2-dimethylpropyl phthalate and benzyl 3- 
isobutyryloxy-2, 2, 4-trimethylpentyl phthalate 7.6 
3812.20.90.00 - - Other 7.6 
3812.30 - Anti-oxidising preparations and other compound stabilisers 
for rubber or plastics: 
3812.30.20.00 - - Anti-oxidising preparations 7.6 
3812.30.80.00 - - Other 7.6 
38.13 00.00.00 Preparations and charges for fire-extinguishers; charged 
fire-extinguishers grenades 6.9 
38.14 Organic composite solvents and thinners, not elsewhere 
specified or included; prepared paint or varnish removers: 
3814.00.10.00 - Based on butyl acetate 6.6 
3814.00.90.00 - Other 6.6 
38.15 Reaction initiators, reaction accelerators and catalytic 
preparations, not elsewhere specified or included: 
- Supported catalysts: 
3815.11.00.00 - - With nickel or nickel compounds as the active substance 6.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 337 
3815.12.00.00 - - With precious metal or precious metal compounds as the 
active substance 6.6 
3815.19 - - Other: 
3815.19.10.00 - - - Catalyst, in the form of grains of which 90% or more by 
weight have a particle-size not exceeding 10 micrometres, 
consisting of a mixture of exides on a magnesium-silicate 
support, containing by weight: 
- 20% or more but not more than 35% of copper 
and 
- 2% or more than more than 3% of bismuth, 
and of an apparent specific gravity of 0,2 or more but not 
exceeding 1,0 6.6 
3815.19.90.00 - - - Other 6.6 
3815.90 - Other 
3815.90.10.00 - - Catalyst consisting of ethyltriphenylphosphonium acetate in 
the form of a solution in methanol 6.6 
3815.90.90.00 - - Other 6.6 
38.16 00.00.00 Refractory cements, mortars, concretes and similar 
compositions, other than products of heading No. 38.01 2.7 
38.17 Mixed aldylbenzenes and mixed alkylnaphthalenes, other 
than those of heading No. 27.07 or 29.02: 
3817.10 - Mixed alkylbenzenes: 
3817.10.10.00 - - Dodecylbenzene 6.3 
3817.10.50.00 - - Linear alkylbenzenes 6.3 
3817.10.80.00 - - Other 6.3 
3817.20.00.00 - Mixed alkylnaphthalenes 6.3 
38.18 Chemical elements doped for use in electronics, in the 
form of discs, wafers or similar forms, chemical 
compounds doped for use in electronics: 
3818.00.10.00 - Doped silicon 7.6 
3818.00.90.00 - Other 7.6 
38.19 00.00.00 Hydraulic brake fluids and other prepared liquids for 
hydraulic transmission, not containing or containing less 
than 70% by weight of petroleum oils or oils obtained from 
bituminous minerals 7.1 
H.S. Code 
Number Description Import Duty

338 CAP. 337.] IMPORT DUTIES 
38.20 00.00.00 Anti-freezing preparations and prepared de-icing fluids 7.6 
38.21 00.00.00 Prepared culture media for development of microorganisms 
5 
38.22 Diagnostic or laboratory reagents on a backing and 
prepared diagnostic or laboratory reagents whether or not 
on a backing, other than those of heading No. 30.02 or 
30.06: 
3822.00.00.10 - Reagents intended solely for medical diagnostic purposes 7.6 
3822.00.00.90 - Other 7.6 
38.23 Industrial monocarboxylic fatty acids; acid oils from 
refining; industrial fatty alcohols: 
- Industrial monocarboxylic fatty acids; acid oils from 
refining: 
3823.11.00.00 - - Stearic acid 5.1 
3823.12.00.00 - - Oleic acid 4.5 
3823.13.00.00 - - Tall oil fatty acids 2.9 
3823.19 - - Other: 
3823.19.10.00 - - - Distilled fatty acids 2.9 
3823.19.30.00 - - - Fatty acid distillate 2.9 
3823.19.90.00 - - - Other 2.9 
3823.70.00.00 - Industrial fatty alcohols 3.8 
38.24 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied 
industries (including those consisting of mixtures of 
natural products), not elsewhere specified or included; 
residual products of the chemical or allied industries, not 
elsewhere specified or included: 
3824.10.00.00 - Prepared binders for foundry moulds or cores 7.6 
3824.20.00.00 - Naphthenic acids, their water-insoluble salts and their esters 3.2 
3824.30.00.00 - Non-agglomerated metal carbides mixed together or with 
metallic binders 5.3 
3824.40.00.00 - Prepared additives for cements, mortars or concretes 7.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 339 
3824.50 - Non-refractory mortars and concretes: 
3824.50.10.00 - - Concrete ready to pour 7.6 
3824.50.90.00 - - Other 7.6 
3824.60 - Sorbitol other than that of subheading Nos. 2905.44: 
- - In aqueous solution: 
3824.60.11.00 - - - Containing 2% or less by weight of D-mannitol, calculated 
on the D-glucitol content 12 
3824.60.19.00 - - - Other 12 
- - Other: 
3824.60.91.00 - - - Containing 2% or less by weight of D-mannitol, calculated 
on the D-glucitol content 12 
3824.60.99.00 - - - Other 12 
- Mixtures containing perhalogenated derivatives of acyclic 
hydrocarbons containing two or more different halogens: 
3824.71.00.00 - - Containing acyclic hydrocarbons perhalogenated only with 
fluorine and chlorine 7.6 
3824.79.00.00 - - Other 7.6 
3824.90 - Other: 
3824.90.10.00 - - Petroleum sulphonates, excluding petroleum sulphonates of 
alkali metals, of ammonium or of ethanolamines; 
thiophenated sulphonic acids of oils obtained from 
bituminous minerals, and their salts 5.7 
3824.90.15.00 - - Ion exchangers 6.6 
3824.90.20.00 - - Getters for vacuum tubes 6 
3824.90.25.00 - - Pyrolignites (for example, of calcium): crude calcium 
tartrate; crude calcium citrate 5.1 
3824.90.30.00 - - Alkaline iron oxide for the purification of gas 5 
3824.90.35.00 - - Anti-rust preparations containing amines as active 
constituents 7.1 
3824.90.40.00 - - Inorganic composite solvents and thinners for varnishes and 
similar products 6.6 
- - Other: 
3824.90.45.00 - - - Anti-scaling and similar compounds 7.6 
3824.90.50.00 - - - Preparations for electroplating 7.6 
3824.90.55.00 - - - Mixtures of mono-, de- and tre-, fatty acid ester of glycerol 
(emulsifiers for fats) 7.6 
H.S. Code 
Number Description Import Duty

340 CAP. 337.] IMPORT DUTIES 
- - - Products and preparations for pharmaceutical or surgical 
uses 
3824.90.61.00 - - - - Intermediate products of the antibiotics manufacturing 
process obtained from the fermentation of Streptomices 
tenebrarius, whether or not dried, for use in the 
manufacture of human medicaments of heading No. 3004 7.6 
3824.90.62.00 - - - - Intermediate products from the manufacture of monesin 
salts 7.6 
3824.90.64.00 - - - - Other 7.6 
3824.90.65.00 - - - Auxiliary products for foundries (other than those falling 
within subheading 3824.10.00.00) 7.6 
3824.90.70.00 - - - Fire-proofing, water-proofing and similar protective 
preparations used in the building industry 7.6 
- - - Other 
3824.90.75.00 - - - - Lithium niobate wafer, undoped 7.6 
3824.90.80.00 - - - - Mixture of amines derived from dimerized fatty acids, of 
an average molecular weight of 520 or more but not 
exceeding 550 7.6 
3824.90.85.00 - - - - 3-(1-Ethyl-1-methyupropyl) isoxazol-5-ylamine, in the 
form of a solution in toluene 7.6 
3824.90.95.00 - - - - Other 7.6 
3825.10.00.00 - Municipal waste 6.5 
3825.20.00.00 - Sewage sludge 6.5 
3825.30.00.00 - Clinical waste 6.5 
3825.41.00.00 - - Halogenated waste organic products 6.5 
3825.49.00.00 - - Waste organic solvents* not halogenated or HS 3825 41 00 6.5 
3825.50.00.00 - Wastes of metal-pickling liquors, hydraulic fluid, brake and 
anti-freeze fluid 6.5 
3825.81.00.00 - - Wastes from chemical/allied industries* NES* mainly with 
organic constituent 6.5 
3825.69.00.00 - - Wastes from chemical or allied industries* mainly without 
organic constituent 6.5 
3825.90.00.00 - Residual products of the chemical or allied industries* NES: 
waste of Chapter Note 6 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 341 
SECTION VII 
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 
NOTES 
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall 
in this present Section and are intended to be mixed together to obtain a product of Section VI 
or VII, are to be classified in the heading appropriate to that product, provided that the 
constituents are: 
(a) having regard to the manner in which they are put up, clearly identifiable as being intended 
to be used together without first being repacked; 
(b) presented together; and 
(c) identifiable, whether by their nature or by the relative proportions in which they are present, 
as being complementary one to another. 
2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed 
with motifs, characters or pictorial representations, which are not merely incidental to the 
primary use of the goods, fall in Chapter 49.

342 CAP. 337.] IMPORT DUTIES 
CHAPTER 39 
PLASTICS AND ARTICLES THEREOF 
NOTES 
1. Throughout this Schedule the expression "plastics" means those materials of headings Nos.39.01 to 
39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent 
stage, of being formed under external influence (usually heat and pressure, if necessary with a 
solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which 
are retained on the removal of the external influence. 
Throughout this Schedule any reference to "plastics" also includes vulcanised fibre. The expression, 
however, does not apply to materials regarded as textile materials of Section XI. 
2. This Chapter does not cover: 
(a) Waxes of heading No. 27.12 or 34.04; 
(b) Separate chemically defined organic compounds (Chapter 29); 
(c) Heparin or its salts (heading No. 30.01); 
(d) Solutions (other than collodions) consisting of any of the products specified in headings Nos. 
39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the 
weight of the solution (heading No. 32.08); stamping foils of heading No. 32.12; 
(e) Organic surface active agents or preparations of heading No. 34.02; 
(f) Run gums or ester gums (heading No. 38.06); 
(g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22); 
(h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; 
(ij) Saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of 
heading No. 42.02; 
(k) Plaits, wickerwork or other articles of Chapter 46; 
(l) Wall coverings of heading No. 48.14; 
(m) Goods of Section XI (textiles and textile articles); 
(n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking 
sticks, whips, riding crops or parts thereof); 
(o) Imitation jewellery of heading No. 71.71; 
(p) Articles of Section XVI (machines and mechanical or electrical appliances); 
(q) Parts of aircraft or vehicles of Section XVII; 
(r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); 
(s) Articles of Chapter 91 (for example, clock or watch cases); 
(t) Articles of Chapter 92 (for example, musical instruments or parts thereof); 
(u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, 
prefabricated buildings); 
(v) Articles of Chapter 95 (for example, toys, games, sports requisites); or 
(w) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or 
stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, 
propelling pencils). 
3. Headings Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling 
in the following categories: 
(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300o C, after 
conversion to 1, 013 millibars when a reduced pressure distillation method is used (headings 
Nos. 39.01 and 39.02); 
(b) Resins, not highly polymerised, of the coumarone indene type (heading No. 39.11); 
(c) Other synthetic polymers with an average of at least 5 monomer units; 
(d) Silicones (heading No. 39.10); 
(e) Resols (heading No. 39.09) and other prepolymers.

IMPORT DUTIES [CAP. 337. 343 
4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 
95% or more by weight to the total polymer content. 
For the purposes of this Chapter, except where the context otherwise requires, copolymers 
(including co-polycondensates, co-polyaddition products, block copolymers and graft 
copolymers) and polymer blends are to be classified in the heading covering polymers of that 
comonomer unit which predominates by weight over every other single comonomer unit. For the 
purpose of this Note, constituent comonomer units of polymers falling in the same heading shall 
be taken together. 
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are 
to be classified in the heading which occurs last in numerical order among those which equally 
merit consideration. 
5. Chemically modified polymers, that is those in which only appendages to the main polymer chain 
have been changed by chemical reaction, are to be classified in the heading appropriate to the 
unmodified polymer. This provision does not apply to graft copolymers. 
6. In headings Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following 
forms: 
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; 
(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and 
similar bulk forms. 
7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, 
transformed into primary forms (headings Nos. 39.01 to 39.14). 
8. For the purposes of heading No. 39.17, the expression "tubes, pipes and hoses" means hollow 
products, whether semi manufactured or finished products, of a kind generally used for conveying, 
conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). 
This expression also includes sausage casings and other lay flat tubing. However, except for the 
last mentioned, those having an internal cross section other than round, oval, rectangular (in which 
the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be 
regarded as tubes, pipes and hoses but as profile shapes. 
9. For the purpose of heading No. 39.18, the expression "wall or ceiling coverings of plastics" applies 
to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, 
consisting of plastics fixed permanently on a backing of any material other than paper, the layer 
of plastics (on the face side) being grained, embossed, coloured, design printed or otherwise 
decorated. 
10. In headings Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only 
to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular 
geometric shape, whether or not printed or otherwise surface worked, uncut or cut into rectangles 
(including squares) but not further worked (even if when so cut they become articles ready for use). 
11. Heading No. 39.25 applies only to the following articles, not being products covered by any of the 
earlier headings of sub Chapter II: 
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 
300 l; 
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; 
(c) Gutters and fittings therefor; 
(d) Doors, windows and their frames and thresholds for doors; 
(e) Balconies, balustrades, fencing, gates and similar barriers; 
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; 
(g) Large scale shelving for assembly and permanent installation, for example, in shops, 
workshops, warehouses; 
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and 
(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, 
walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails,

344 CAP. 337.] IMPORT DUTIES 
switch plates and other protective plates. 
SUBHEADING NOTE 
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically 
modified polymers are to be classified according to the following provisions: 
(a) Where there is a subheading named "Other" in the same series: 
(1) The designation in a subheading of a polymer by the prefix "poly" (e.g., polyethylene 
and polyamide-6, 6) means that the constituent monomer unit or monomer units of the 
named polymer taken together must contribute 95% or more by weight of the total polymer 
content. 
(2) The copolymers named in subheadings Nos. 3901.30, 3903.20, 3903.30 and 3904.30 
are to be classified in those subheadings, provided that the comonomer units of the named 
copolymers contribute 95% or more by weight of the total polymer content. 
(3) Chemically modified polymers are to be classified in the subheading named "Other", 
provided that the chemically modified polymers are not more specifically covered by 
another subheading. 
(4) Polymers not meeting (1), (2 or (3) above, are to be classified in the subheading, 
among the remaining subheadings in the series, covering polymers of that monomer unit 
which predominates by weight over every other single comonomer unit. For this purpose, 
constituent monomer units of polymers falling in the same subheading shall be taken 
together. Only the constituent comonomer units of the polymers in the series of 
subheadings under consideration are to be compared. 
(b) Where there is no subheading named "Other" in the same series: 
(1) Polymers are to be classified in the subheading covering polymers of that monomer 
unit which predominates by weight over every other single comonomer unit. For this 
purpose, constituent monomer units of polymers falling in the same subheading shall be 
taken together. Only the constituent comonomer units of the polymers in the series under 
consideration are to be compared. 
(2) Chemically modified polymers are to be classified in the subheading appropriate to 
the unmodified polymer. 
Polymer blends are to be classified in the same subheading as polymers of the same monomer units 
in the same proportions. 
H.S. Code 
Number Description Import Duty 
I. PRIMARY FORMS 
39.01 Polymers of ethylene, in primary form: 
3901.10 - Polyethelene having a specific gravity of less than 0.94: 
3901.10.10.00 - - Linear polyethylene 7.1 
3901.10.90.00 - - Other 7.1

IMPORT DUTIES [CAP. 337. 345 
3901.20 - Polyethylene having a specific gravity of 0.94 or more: 
3901.20.10.00 - - Polyethylene, on one of the forms mentioned in note 6(b) 
to this Chapter, of a specific gravity of 0,958 or more at 
23°C, containing 
- 50mg/kg or less of aluminium, 
- 2mg/kg or less of calcium, 
- 2mg/kg or less of chromium, 
- 2mg/kg or less of iron, 
- 2mg/kg or less of nickel, 
- 2mg/kg or less of titanium, 
and 
- 8mg/kg or less of vanadium, 
for the manufacture of chlorosulphonated polyethylene 0 
3901.20.90.00 - - Other 7.1 
3901.30.00.00 - Ethylene-vinyl acetate copolymers 7.1 
3901.90 - Other: 
3901.90.10.00 - - Inomer resin consisting of a salt of a terpolymer of 
ethylene with isobutyl acrylate and methacrylic acid 0 
3901.90.20.00 - - A-B-A block copolymer of polystyrene, ethylene-butylene 
copolymer and polystyrene, containing by weight 35% or 
less of styrene, in one of the forms mentioned in note 6(b) 
of this Chapter 0 
3901.90.90.00 - - Other 2.5 
39.02 Polymers of propylene or of other olefins, in primary 
forms: 
3902.10.00.00 - Polypropylene 7.1 
3902.20.00.00 - Polyisbutylene 7.1 
3902.30.00.00 - Propylene copolymers 7.1 
3902.90 - Other: 
3902.90.10.00 - - A-B-A block copolymer of polystyrene, ethylene-butylene 
copolymer and polystyrene, containing by weight 35% or 
less of styrene, in one of the forms mentioned in note 6(b) 
of this Chapter 0 
3902.90.20.00 - - Polybut-1-ene, a copolymer of but-1-ene with ethylene 
containing by weight 10% or less of ethylene, or a blend 
of polybut-1-ene with polyethylene and/or polypropylene 
containing by weight 10% or less of polyethylene and/or 
25% or less of polypropylene, in one of the forms 
mentioned in note 6(b) to this Chapter 0 
3902.90.90.00 - - Other 7.1 
H.S. Code 
Number Description Import Duty

346 CAP. 337.] IMPORT DUTIES 
39.03 Polymers of styrene, in primary forms: 
- Polystyrene: 
3903.11.00.00 - - Expansible 7.1 
3903.19.00.00 - - Other 7.1 
3903.20.00.00 - Styrene-acrylonitrile (SAN) copolymers 7.1 
3903.30.00.00 - Acrylonitrile-butadiene-styrene (ABS) copolymers 7.1 
3903.90 - Other: 
3903.90.10.00 - - Copolymer, solely of styrene with allyl alcohol, of an 
acetyl value of 175 or more 0 
3903.90.20.00 - - Brominated polystyrene, containing by weight 58% or 
more but not more than 71% of bromine, in one of the 
forms mentioned in note 6(b) to this Chapter 0 
3903.90.90.00 - - Other 7.1 
39.04 Polymers of vinyl chloride or of other halogenated 
olefins, in primary forms: 
3904.10.00.00 - Polyvinyl chloride, not mixed with any other substances 2.5 
- Other polyvinyl chloride: 
3904.21.00.00 - - Non-plasticised 7.1 
3904.22.00.00 - - Plasticised 7.1 
3904.30.00.00 - Vinyl chloride-vinyl acetate copolymers 7.1 
3904.40.00.00 - Other vinyl chloride polymers 7.1 
3904.50 - Vinylidene chloride polymers: 
3904.50.10.00 - - Copolymer of vinylidene chloride with acrylonitrile, in the 
form of expansible beads of a diameter of 4 micrometres 
or more but not more than 20 micrometres 0 
3904.50.90.00 - - Other 7.1 
- Fluoro-polymers: 
3904.61.00.00 - - Polytetrafluoroethylene 2.5 
3904.69 - - Other: 
3904.69.10.00 - - - Polyvinyl fluoride, in one of the forms mentioned in note 
6(b) to this Chapter 0 
3904.69.90.00 - - - Other 7.1 
3904.90.00.00 - Other 2.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 347 
39.05 Polymers of vinyl acetate or of other vinyl esters, in 
primary forms; other vinyl polymers in primary forms: 
- Polyvinyl acetate: 
3905.12.00.00 - - In aqueous dispersion 7.1 
3905.19.00.00 - - Other 7.1 
- Vinyl acetate copolymers: 
3905.21.00.00 - - In aqueous dispersion 7.1 
3905.29.00.00 - - Other 7.1 
3905.30.00.00 - Polyvinyl alcohols, whether or not containing 
unhydrolysed acetate groups 7.1 
- Other: 
3905.91.00.00 - - Copolymers 2.5 
3905.99 - - Other: 
3905.99.10.00 - - - Poly(vinyl formal), in one of the forms mentioned in note 
6(b) to this Chapter, of a molecular weight of 10 000 or 
more but not exceeding 40 000 and containing by weight: 
- 9.5% or more but not more than 13% of acetyl groups 
evaluated as vinyl acetate 
and 
- 5% or more but not more than 6.5% of hydroxy groups 
evaluated as vinyl alcohol 0 
3905.99.90.00 - - - Other 0 
39.06 Acrylic polymers in primary forms: 
3906.10.00.00 - Polymethyl methacrylate 7.1 
3906.90 - Other: 
3906.90.10.00 - - Poly[N-(3-hydroxyimino-1, 1-dimethylbutyl) acrylamide] 0 
3906.90.20.00 - - Copolymer of 2-diisopropylamiineothyl methacrylate with 
decyl methacrylate, in the form of a solution in N, Ndimethylacetamide 
containing by weight 55% or more of 
copolymer 0 
3906.90.30.00 - - Copolymer of acrylic acid with 2-ethylhexyl acrylate, 
containing by weight 10% or more but not more than 11% 
of 2-ethythexyl acrylate 0 
3906.90.40.00 - - Copolymer of acrylonitrile with methyl acrylate, modified 
with polybutadiene-acrylonitrile (NBR) 0 
H.S. Code 
Number Description Import Duty

348 CAP. 337.] IMPORT DUTIES 
3906.90.50.00 - - Polymerization product of acrylic acid with alkyl 
methacrylate and small quantities of other monomers, for 
use as a thickener in the manufacture of textile printing 
pastes 0 
3906.90.60.00 - - Copolymer of methyl acrylate with ethylene and a 
monomer containing a non-terminal carboxy group as a 
substituent, containing by weight 50% or more of methyl 
acrylate, whether or not compounded with silica 5 
3906.90.90.00 - - Other 7.1 
39.07 Polyacetals, other polyethersandepoxideresins, in 
primary forms; polycarbonates, alkyd resins, polyallyl 
esters and other polyesters, in primary forms: 
3907.10.00.00 - Polyacetals 6.5 
3907.20 - Other polyethers: 
- - Polyether alcohols: 
3907.20.11.00 - - - Polyethylene glycols 6.5 
- - - Other: 
3907.20.21.00 - - - - With a hydroxyl number not exceeding 100 6.5 
3907.20.29.00 - - - - Other 6.5 
- - Other: 
3907.20.91.00 - - - Copolymer of 1-chloro-2, 3-epoxypropane with ethylene 
oxide 0 
3907.20.99.00 - - - Other 6.5 
3907.30.00.00 - Epoxide resins 2.5 
3907.40.00.00 - Polycarbonates 6.5 
3907.50.00.00 - Alkyd resins 6.5 
3907.60 - Polyethylene terephthalate: 
3907.60.20.00 - - Having a viscosity number of 183 ml/g or higher 6.5 
3907.60.80.00 - - Other 6.5 
- Other polyesters: 
3907.91 - - Unsaturated: 
3907.91.10.00 - - - Liquid 6.5 
3907.91.90.00 - - - Other 6.5 
3907.99 - - Other: 
- - - With a hydroxyl number not exceeding 100: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 349 
3907.99.11.00 - - - - Poly(ethylene naphthalene-2, 6-dicarboxylate) 0 
3907.99.19.00 - - - - Other 0 
- - - Other: 
3907.99.91.00 - - - - Poly(ethylene naphthalene-2,6-dicarboxylate 0 
3907.99.99.00 - - - - Other 2.5 
39.08 Polyamides in primary forms: 
3908.10.00.00 - Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10, or -6, 12 6.5 
3908.90.00.00 - Other 6.5 
39.09 Amino-resins, phenolic resins and polyurethanes, in 
primary forms: 
3909.10.00.00 - Urea resins; thiourea resins 6.5 
3909.20.00.00 - Melamine resins 2.5 
3909.30.00.00 - Other amino-resins 6.5 
3909.40.00.00 - Phenolic resins 6.5 
3909.50 - Polyurethanes: 
3909.50.10.00 - - Polyurethane of 2, 2'-(tert-butylimino) diethanol and 4, 4'- 
methylene-dicyclohexyl diisocyanate, in the form of a 
solution in N, N-dimethyl acetamide containing by weight 
50% or more of polymer 0 
3909.50.90.00 - - Other 6.5 
39.10 00.00.00 Silicones in primary forms 2.5 
39.11 Petroleumresins, coumarone-indeneresins, polyterpenes, 
polysulphides, polysulphones and other products 
specified in Note 3 to this Chapter, not elsewhere 
specified or included, in primary forms: 
3911.10.00.00 - Petroleum resins, coumarone, indene or coumaroneindene 
resins and polyterpenes 7.1 
3911.90 - Other: 
- - Condensation or rearrangement polymerisation products 
whether or not chemically modified: 
3911.90.11.00 - - - Poly(oxy-1, 4-phenylenesulphonyl-1, 4-phenyleneoxy- 
1,4 phenyleneisopropylidine-1, 4-phenylene), in one of 
the forms mentioned in note 6(b) to this Chapter 3.5 
H.S. Code 
Number Description Import Duty

350 CAP. 337.] IMPORT DUTIES 
3911.90.13.00 - - - Poly(thio-1, 4-phenylene) 0 
3911.90.19.00 - - - Other 6.5 
- - Other: 
3911.90.91.00 - - - Copolymer of p-cresol and divinylbenzene, in the form of 
a solution in N, N-dimethylacetamide, containing by 
weight 50% or more of polymer 0 
3911.90.93.00 - - - Hydrogenated copolymers of vinyltoluene and amethylstyrene 
0 
3911.90.99.00 - - - Other 7.1 
39.12 Cellulose and its chemical derivatives, not elsewhere 
specified or included, in primary forms: 
- Cellulose acetates: 
3912.11.00.00 - - Non-plasticised 6.5 
3912.12.00.00 - - Plasticised 6.5 
3912.20 - Cellulose nitrates (including collodions): 
- - Non-plasticised: 
3912.20.11.00 - - - Collodions and celloidin 7.5 
3912.20.19.00 - - - Other 6 
3912.20.90.00 - - Plasticised 6.5 
- Cellulose ethers: 
3912.31.00.00 - - Carboxymethyl cellulose and its salts 6.5 
3912.39 - - Other: 
3912.39.10.00 - - - Ethyl cellulose 6.5 
3912.39.20.00 - - - Hydroxypropylcellulose 0 
3912.39.80.00 - - - Other 6.5 
3912.90 - Other: 
3912.90.10.00 - - Cellulose esters 6.4 
3912.90.90.00 - - Other 6.5 
39.13 Naturalpolymers(forexample, alginic acid) and modified 
natural polymers (for example, hardened proteins, 
chemical derivativesofnaturalrubber), not elsewhere 
specified or included, in primary forms: 
3913.10.00.00 - Alginic acid, its salts and esters 2.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 351 
3913.90 - Other: 
3913.90.10.00 - - Chemical derivatives of natural rubber 6.5 
3913.90.20.00 - - Amylopectin 7.1 
3913.90.30.00 - - Amylose 7.1 
3913.90.80.00 - - Other 7.1 
39.14 Ion-exchangers based on polymers of headings Nos. 39.01 
to 39.13, in primary forms 6.5 
II. WASTE, PARINGS AND SCRAP; 
SEMI-MANUFACTURES; ARTICLES 
39.15 Waste, parings and scrap, of plastics: 
3915.10.00.00 - Of polymers of ethylene 5 
3915.20.00.00 - Of polymers of styrene 5 
3915.30.00.00 - Of polymers of vinyl chloride 5 
3915.90 - Of other plastics: 
- - Of addition polymerisation products: 
3915.90.11.00 - - - Of polymers of propylene 5 
3915.90.13.00 - - - Of acrylic polymers 5 
3915.90.19.00 - - - Other 5 
- - Other: 
3915.90.91.00 - - - Of epoxide resins 6.5 
3915.90.93.00 - - - Of cellulose and its chemical derivatives 6.5 
3915.90.99.00 - - - Other 6.5 
39.16 Monofilament of which any cross-sectional dimension 
exceeds 1mm, rods, sticks and profile shapes, whether or 
not surface-worked but not otherwise worked, of 
plastics: 
3916.10.00.00 - Of polymers of ethylene 12.5 
3916.20 - Of polymers of vinyl chloride: 
3916.20.10.00 - - Of polyvinyl chloride 12.5 
3916.20.90.00 - - Other 12.5 
H.S. Code 
Number Description Import Duty

352 CAP. 337.] IMPORT DUTIES 
3916.90 - Of other plastics: 
- - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified: 
3916.90.11.00 - - - Of polyesters 8 
3916.90.13.00 - - - Of polyamides 8 
3916.90.15.00 - - - Of epoxide resins 8 
3916.90.19.00 - - - Other 8 
- - Of addition polymerisation products: 
3916.90.51.00 - - - Of polymers of propylene 12.5 
3916.90.59.00 - - - Other 12.5 
3916.90.90.00 - - Other 12.5 
39.17 Tubes, pipes and hoses, and fittings therefor (for 
example, joints, elbows, flanges), of plastics: 
3917.10 - Artificial guts (sausage casings) of hardened protein or of 
cellulosic materials: 
3917.10.10.00 - - Of hardened protein 5.3 
3917.10.90.00 - - Of cellulosic materials 8.6 
- Tubes, pipes and hoses, rigid: 
3917.21 - - Of polymers of ethylene: 
3917.21.10.00 - - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked 12.5 
- - - Other: 
3917.21.91.00 - - - - With fittings attached, for use in civil aircraft 0 
- - - - Other: 
3917.21.99.10 - - - - - With fittings attached, for use in motor vehicles 8.4 
3917.21.99.90 - - - - - Other 8.4 
3917.22 - - Of polymers of propylene: 
3917.22.10.00 - - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked 8.1 
- - - Other: 
3917.22.91.00 - - - -With fittings attached, for use in civil aircraft 0 
- - - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 353 
3917.22.99.10 - - - - - With fittings attached, for use in motor vehicles 8.4 
3917.22.99.90 - - - - - Other 8.4 
3917.23 - - Of polymers of vinyl chloride: 
3917.23.10.00 - - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked 12.5 
- - - Other: 
3917.23.91.00 - - - - With fittings attached, for use in civil aircraft 0 
- - - - Other : 
3917.23.99.10 - - - - - With fittings attached, for use in motor vehicles 8.4 
3917.23.99.90 - - - - - Other 8.4 
3917.29 - - Of other plastics: 
- - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked: 
3917.29.12.00 - - - - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified 8 
3917.29.15.00 - - - - Of additional polymerisation products 12.5 
3917.29.19.00 - - - - Other 7 
- - - Other: 
3917.29.91.00 - - - - With fittings attached, for use in civil aircraft 0 
- - - - Other: 
3917.29.99.10 - - - - - With fittings attached, for use in motor vehicles 8.4 
3917.29.99.90 - - - - - Other 8.4 
- Other tubes, pipes and hoses: 
3917.31 - - Flexible tubes, pipes and hoses, having a minimum burst 
pressure of 27.6 MPa: 
3917.31.10.00 - - - With fittings attached, for use in civil aircraft 0 
- - - Other: 
3917.31.90.10 - - - - With fittings attached, for use in motor vehicles 8 
3917.31.90.90 - - - - Other 6.5 
3917.32 - - Other, not reinforced or otherwise combined with other 
materials, without fittings: 
- - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked: 
H.S. Code 
Number Description Import Duty

354 CAP. 337.] IMPORT DUTIES 
3917.32.10.00 - - - - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified 8 
- - - - Of addition polymerisation products: 
3917.32.31.00 - - - - - Of polymers of ethylene 12.5 
3917.32.35.00 - - - - - Of polymers of vinyl chloride 12.5 
3917.32.39.00 - - - - - Other 12.5 
3917.32.51.00 - - - - Other 7 
- - - Other: 
3917.32.91.00 - - - - Artificial sausage casings 6.5 
3917.32.99.00 - - - - Other 8.4 
3917.33 - - Other, not reinforced or otherwise combined with other 
materials, with fittings: 
3917.33.10.00 - - - With fittings attached, for use in civil aircraft 0 
- - - Other: 
3917.33.90.10 - - - - With fittings attached, for use in motor vehicles 8.4 
3917.33.90.90 - - - - Other 8.4 
3917.39 - - Other: 
- - - Seamless and of a length exceeding the maximum crosssectional 
dimension, whether or not surface-worked, but 
not otherwise worked: 
3917.39.12.00 - - - - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified 8 
3917.39.15.00 - - - - Of additional polymerisation products 12.5 
3917.39.19.00 - - - - Other 7 
- - - Other: 
3917.39.91.00 - - - - With fittings attached, for use in civil aircraft 0 
- - - - Other: 
3917.39.99.10 - - - - - With fittings attached, for use in motor vehicles 8.4 
3917.39.99.90 - - - - - Other 8.4 
3917.40 - Fittings: 
3917.40.10.00 - - For use in civil aircraft 0 
- - Other: 
3917.40.90.10 - - - Bends and elbows 8.4 
3917.40.90.90 - - - Other 8.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 355 
39.18 Floor coverings of plastics, whether or not self-adhesive, 
in rolls or in the form of tiles; wall or ceiling coverings of 
plastics, as defined in Note 9 to this Chapter: 
3918.10 - Of polymers of vinyl chloride: 
- - Consisting of a support impregnated, coated or covered 
with polyvinyl chloride: 
3918.10.10.10 - - - In shapes other than rectangular (including square), 
surface worked or constituting printed matter 12.5 
3918.10.10.90 - - - Other 8.1 
- - Other: 
3918.10.90.10 - - - In shapes other than rectangular, surface worked or 
constituting printed matter 12.5 
3918.10.90.90 - - - Other 8.1 
3918.90 - Of other plastics: 
- - Of expanded polystyrene: 
- - - In blocks, tiles or sheets: 
3918.90.00.12 - - - - In shapes other than rectangular (including square), 
surface worked or constituting printed matter 12.5 
3918.90.00.18 - - - - Other 8.1 
3918.90.00.19 - - - Other 12.5 
- - Other: 
3918.90.00.92 - - - In shapes other than rectangular (including square), 
surface worked or constituting printed matter 12.5 
3918.90.00.99 - - - Other 8.1 
39.19 Self-adhesive plates, sheets, film, foil, tape, strip and 
other flat shapes, of plastics, whether or not in rolls: 
3919.10 - In rolls of a width not exceeding 20 cm: 
- - Strips, the coating of which consists of unvulcanised 
natural or synthetic rubber: 
3919.10.11.00 - - - Of plasticised polyvynil chloride or of polyethylene 6.3 
3919.10.13.00 - - - Of non-plasticised polyvinyl chloride 6.3 
3919.10.15.00 - - - Of polypropylene 6.3 
3919.10.19.00 - - - Other 6.3 
- - Other: 
H.S. Code 
Number Description Import Duty

356 CAP. 337.] IMPORT DUTIES 
- - - Of condensation of rearrangement polymerisation 
products, whether or not chemically modified: 
3919.10.31.00 - - - - Of polyesters 8.1 
3919.10.35.00 - - - - Of epoxide resins 0 
3919.10.38.00 - - - - Other 6.5 
- - - Of additional polymerisation products: 
3919.10.61.00 - - - - Of plasticised polyvinyl chloride or of polyethylene 8.1 
3919.10.69.00 - - - - Other 8.1 
3919.10.90.00 - - - Other 6.5 
3919.90 - Other: 
3919.90.10.00 - - Further worked than surface-worked, or cut to shape other 
than rectangular (including square) 8.4 
- - Other: 
- - - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified: 
3919.90.31.00 - - - - Of polycarbonates, alkyd resins, polyallylesters or 
other polyesters 13 
3919.90.35.00 - - - - Of epoxide resins 8 
3919.90.38.00 - - - - Other 8 
- - - Of addition polymerisation products: 
3919.90.61.00 - - - - Of plasticised polyvinyl chloride or of polyethylene 12.5 
3919.90.69.00 - - - - Other 12.5 
3919.90.90.00 - - - Other 7 
39.20 Other plates, sheets, film, foil and strip, of plastics, noncellular 
and not reinforced, laminated, supported or 
similarly combined with other materials: 
3920.10 - Of polymers of ethylene: 
- - Of a thickness not exceeding 0.125 mm: 
- - - Of polyethylene having a specific gravity of: 
- - - Less than 0.94: 
- - - - - Polyethylene film, of a thickness of 20 micrometres or 
more but not exceeding 40 micrometres, for the 
production of photo-resist film used in the 
manufacture of semiconductors or printed circuits: 
3920.10.23.10 - - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 357 
3920.10.23.90 - - - - - - Other 12.5 
- - - - - Other: 
- - - - - - Not printed: 
- - - - - - - Stretch film: 
3920.10.24.10 - - - - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.24.90 - - - - - - - - Other 12.5 
- - - - - - - Other: 
3920.10.26.10 - - - - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.26.90 - - - - - - - - Other 12.5 
- - - - - - Printed: 
3920.10.27.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.27.90 - - - - Other 12.5 
- - - 0.94 or more: 
3920.10.28.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.28.90 - - - - Other 12.5 
- - - Other: 
3920.10.40.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.40.90 - - - - Other 12.5 
- - Of a thickness exceeding 0.125 mm: 
- - - Synthetic paper pulp, in the form of moist sheets made 
from unconnected finely branched polyethylene fibrils, 
whether or not blended with cellulose fibres in a quantity 
not exceeding 15%, containing polyvinyl alcohol 
dissolved in water as the moistening agent: 
3920.10.81.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.81.9 - - - - Other 12.5 
- - - Other: 
3920.10.89.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.10.89.90 - - - - Other 12.5 
- Of polymers of propylene: 
- - Of a thickness not exceeding 0.10 mm: 
3920.20.21.00 - - - Biaxially oriented 12.5 
3920.20.29.00 - - - Other 12.5 
- - Of a thickness exceeding 0.10 mm: 
H.S. Code 
Number Description Import Duty

358 CAP. 337.] IMPORT DUTIES 
- - - Strip of a width exceeding 5 mm but not exceeding 20 mm 
of the kind used for packaging: 
3920.20.71.00 - - - - Decorative strip 12.5 
3920.20.79.00 - - - - Other 12.5 
3920.20.90.00 - - - Other 12.5 
3920.30 - Of polymers of styrene: 
3920.30.00.10 - - Sheeting in rolls of a width up to 2 meters 8 
3920.30.00.90 - - Other 12.5 
- Of polymers of vinyl chloride: 
3920.41 - - Rigid: 
- - - Non-plasticised, of a thickness: 
3920.41.11.00 - - - - Not exceeding 1mm 12.5 
3920.41.19.00 - - - - Exceeding 1mm 12.5 
- - - Plasticised, of a thickness: 
3920.41.91.00 - - - - Not exceeding 1mm 12.5 
3920.41.99.00 - - - - Exceeding 1mm 12.5 
3920.42 - - Flexible: 
- - - Non-plasticised, of a thickness: 
3920.42.11.00 - - - - Not exceeding 1mm 12.5 
3920.42.19.00 - - - - Exceeding 1mm 12.5 
- - - Plasticised, of a thickness: 
3920.42.91.00 - - - - Not exceeding 1mm 12.5 
3920.42.99.00 - - - - Exceeding 1mm 12.5 
- Of acrylic polymers: 
3920.51 - - Of polymethyl methacrylate: 
3920.51.00.10 - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.51.00.90 - - - Other 12.5 
3920.59 - - Other: 
- - - Copolymer of acrylic and metacrylic esters, in the form of 
film of a thickness not exceeding 150 micrometres: 
3920.59.10.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.59.10.90 - - - - Other 12.5 
- - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 359 
3920.59.90.10 - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.59.90.90 - - - - Other 12.5 
- Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters: 
3920.61.00.00 - - Of polycarbonates 8.1 
3920.62 - - Of polyethylene terephthalate: 
- - - Of a thickness not exceeding 0.35 mm: 
- - - - Polyethylene terephthelate film, of a thickness of 72 
micrometres or more but not exceeding 79 
micrometres, for the manufacture of flexible magnetic 
discs: 
3920.62.11.10 - - - - Sheeting in rolls of a width up to 2 meters 13 
3920.62.11.90 - - - - Other 13 
- - - - Polyethylene terephthelate film, of a thickness of 100 
micrometres or more but not exceeding 150 
micrometres, for the manufacture of photopolymer 
printing plates: 
3920.62.13.10 - - - - - Sheeting in rolls of a width up to 2 meters 13 
3920.62.13.90 - - - - - Other 13 
- - - - Other: 
3920.62.19.10 - - - - Sheeting in rolls of a width up to 2 meters 13 
3920.62.19.90 - - - - - Other 13 
- - - Of a thickness exceeding 0.35 mm: 
3920.62.90.10 - - - - Sheeting in rolls of a width up to 2 meters 13 
3920.62.90.90 - - - - Other 13 
3920.63 - - Of unsaturated polyesters: 
3920.63.00.10 - - - Sheeting in rolls of a width up to 2 meters 13 
3920.63.00.90 - - - Other 13 
3920.69 - - Of other polyesters: 
3920.69.00.10 - - - Sheeting in rolls of a width up to 2 meters 8.1 
3920.69.00.90 - - - Other 8.1 
- Of cellulose or its chemical derivatives: 
3920.71 - - Of regenerated cellulose: 
3920.71.10.90 - - - Sheets, film or strip, coiled or not, of a thickness of less 
than 0.75mm 13 
H.S. Code 
Number Description Import Duty

360 CAP. 337.] IMPORT DUTIES 
3920.71.90.00 - - - Other 6.9 
3920.72.00.00 - - Of vulcanised fibre 5.7 
3920.73 - - Of cellulose acetate: 
3920.73.10.00 - - - Film in rolls or in strips, for cinematography or 
photography 6.3 
3920.73.50.00 - - - Sheets, film or strip, coiled or not, of a thickness of less 
than 0.75 mm 13 
3920.73.90.00 - - - Other 7.4 
3920.79.00.00 - - Of other cellulose derivatives 7.1 
- Of other plastics: 
3920.21 - - Of polyvinyl butyral: 
3920.91.00.10 - - - Sheeting in rolls of a width up to 2 meters 8.1 
3920.91.00.90 - - - Other 8.1 
3920.92 - - Of polyamides: 
3920.92.00.10 - - - Sheeting in rolls of a width up to 2 meters 8 
3920.92.00.90 - - - Other 8 
3920.93 - - Of amino-resins: 
3920.93.00.10 - - - Sheeting in rolls of a width up to 2 meters 7.4 
3920.93.00.90 - - - Other 7.4 
3920.94 - - Of phenolic resins: 
3920.94.00.10 - - - Sheeting in rolls of a width up to 2 meters 6.5 
3920.94.00.90 - - - Other 6.5 
3920.99 - - Of other plastics: 
- - - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified: 
- - - - Polyimide sheet and strip, uncoated, or coated or 
covered solely with plastic: 
3920.99.21.10 - - - - - Sheeting in rolls of a width up to 2 meters 8 
3920.99.21.90 - - - - - Other 0 
- - - - Other: 
3920.99.28.10 - - - - - Sheeting in rolls of a width up to 2 meters 8 
3920.99.28.90 - - - - - Other 6.5 
- - - Of additional polymerisation products: 
- - - - Polyvinyl fluoride sheet: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 361 
3920.99.51.10 - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.99.51.90 - - - - - Other 0 
- - - - Ion-exchange membranes of fluorinated plastic 
material, for use in chlor-alkali electrolytic cells: 
3920.99.53.10 - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.99.53.90 - - - - - Other 0 
- - - - Baxially-orientated polyvinyl alcohol film, containing 
by weight 97% or more of polyvinyl alcohol, 
uncoated, of a thickness not exceeding 1mm: 
3920.99.55.10 - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.99.55.90 - - - - - Other 0 
- - - - Other: 
3920.99.59.10 - - - - - Sheeting in rolls of a width up to 2 meters 12.5 
3920.99.59.90 - - - - - Other 0 
- - - Other: 
3920.99.90.10 - - - - Sheeting in rolls of a width up to 2 meters 7 
3920.99.90.90 - - - - Other 6.5 
39.21 Other plates, sheets, film, foil and strip, of plastics: 
- Cellular: 
3921.11 - - Of polymers of styrene: 
- - - Of expanded polystyrene: 
3921.11.00.11 - - - - Blocks, tiles or sheets 12.5 
3921.11.00.19 - - - - Other 12.5 
3921.12.00.00 - - Of polymers of vinyl chloride 0 
3921.13 - - Of polyurethanes: 
3921.13.10.00 - - - Flexible 6.5 
3921.13.90.00 - - - Other 8.4 
3921.14.00.00 - - Of regenerated cellulose 8.4 
3921.19.00.00 - - Of other plastics 12.5 
3921.90 - Other: 
- - Of condensation or rearrangement polymerisation 
products, whether or not chemically modified: 
- - - Of polyesters: 
H.S. Code 
Number Description Import Duty

362 CAP. 337.] IMPORT DUTIES 
3921.90.11.00 - - - - Corrugated sheets and plates 13 
3921.90.19.00 - - - - Other 13 
3921.90.20.00 - - - Of epoxide resins 8 
3921.90.30.00 - - - Of phenolic resins 8 
- - - Of amino-resins: 
- - - - Laminated: 
3921.90.41.00 - - - - - High pressure laminates with a decorative surface on 
one or both sides 8 
3921.90.43.00 - - - - - Other 8 
3921.90.49.00 - - - - Other 8 
3921.90.55.00 - - - Other 8 
3921.90.60.00 - - Of addition polymerisation products 12.5 
3921.90.90.00 - - Other 7 
39.22 Baths, shower-baths, wash-basins, bidet, lavatory pans, 
seats and covers, flushing cisterns and similar sanitary 
ware, of plastics: 
3922.10.00.00 - Baths, shower-baths and wash-basins 8.4 
3922.20.00.00 - Lavatory seats and covers 8.4 
3922.90.00.00 - Other 8.4 
39.23 Articles for the conveyance or packing of goods, of 
plastics; stoppers, lids, caps and other closures, of 
plastics: 
3923.10.00.00 - Boxes, cases, crates and similar articles 8.4 
- Sacks and bags (including cones): 
3923.21 - - Of polymers of ethylene: 
3923.21.00.10 - - - Degradable laundry, refuse and carrier bags 6.5 
3923.21.00.20 - - - Other 8.4 
3923.29 - - Of other plastics: 
- - - Of poly (vinyl) chloride: 
3923.29.10.10 - - - - Degradable laundry, refuse and carrier bags 6.5 
3923.29.10.90 - - - - Other 8.4 
- - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 363 
3923.29.90.10 - - - - Degradable laundry, refuse and carrier bags 6.5 
3923.29.90.90 - - - - Other 8.4 
3923.30 - Carboys, bottles, flasks and similar articles: 
3923.30.10.00 - - Of a capacity not exceeding two litres 8.4 
3923.30.90.00 - - Of a capacity exceeding two litres 8.4 
3923.40 - Spools, cops, bobbins and similar supports: 
3923.40.10.00 - - Spools, reels and similarsupportsforphotographicand 
cinematographic film or for tapes, films and the like 
falling within headings Nos. 85.23 and 85.24 5.3 
3923.40.90.00 - - Other 8.4 
3923.50 - Stoppers, lids, caps, and other closures: 
3923.50.10.00 - - Caps and capsules for bottles 8.4 
3923.50.90.00 - - Other 8.4 
3923.90 - Other: 
3923.90.10.00 - - Netting extruded in tubular form 8.4 
3923.90.90.00 - - Other 8.4 
39.24 Tableware, kitchenware, other household articles and 
toilet articles, of plastics: 
3924.10.00.00 - Tableware and kitchenware 8.4 
3924.90 - Other: 
- - Of regenerated cellulose: 
3924.90.11.00 - - - Sponges 8.6 
3924.90.19.00 - - - Other 8.6 
3924.90.90.00 - - Other 8.4 
39.25 Builders’ ware of plastics, not elsewhere specified or 
included: 
3925.10.00.00 - Reservoirs, tanks, vats and similar containers, of a capacity 
exceeding 300 l 8.4 
3925.20.00.00 - Doors, windows and their frames thresholds for doors 8.4 
3925.30.00.00 - Shutters, blinds (including Venetian blinds) and similar 
articles and parts thereof 8.4 
3925.90 - Other: 
H.S. Code 
Number Description Import Duty

364 CAP. 337.] IMPORT DUTIES 
3925.90.10.00 - - Fittings and mountings intended for permanent 
installation in or on doors, windows, staircases, walls or 
other parts of buildings 8.4 
3925.90.20.00 - - Trunking, ducting and cable trays for electrical circuits 8.4 
3925.90.80.00 - - Other 8.4 
39.26 Other articles of plastics and articles of other materials 
of headings Nos. 39.01 to 39.14: 
3926.10.00.00 - Office or school supplies 8.4 
3926.20.00.00 - Articles of apparel and clothing accessories (including 
gloves) 8.4 
3926.30.00.00 - Fittings for furniture, coachwork or the like 8.4 
3926.40.00.00 - Statuettes and other ornamental articles 8.4 
3926.90 - Other: 
3926.90.10.00 - - For technical uses, for use in civil aircraft 0 
- - Other: 
3926.90.50.00 - - - Perforated buckets and similar articles used to filter water 
at the entrance to drains 8.4 
- - - Other: 
3926.90.91.00 - - - - Made from sheet 8.4 
- - - - Other: 
3926.90.99.10 - - - - - Articles of expanded polystyrene 8.4 
3926.90.99.90 - - - - - Other 8.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 365 
CHAPTER 40 
RUBBER AND ARTICLES THEREOF 
NOTES 
1. Except where the context otherwise requires, throughout this Schedule the expression "rubber" 
means the following products, whether or not vulcanised or hard: natural rubber, balata, guttapercha, 
guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and 
such substances reclaimed. 
2. This Chapter does not cover: 
(a) Goods of Section XI (textiles and textile articles); 
(b) Footwear or parts thereof of Chapter 64; 
(c) Headgear or parts thereof (including bathing caps) of Chapter 65; 
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical 
goods of all kinds), of hard rubber; 
(e) Articles of Chapter 90, 92, 94 or 96; or 
(f) Articles of Chapter 95 (other than sports gloves and articles of headings Nos. 40.11 to 
40.13). 
3. In headings Nos. 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the 
following forms: 
(a) Liquids and pastes (including latex, whether or not pre vulcanised, and other dispersions and 
solutions); 
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 
4. In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to: 
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation 
with sulphur into non thermoplastic substances which, at a temperature between 18°C and 
29°C, will not break on being extended to three times their original length and will return, 
after being extended to twice their original length, within a period of five minutes, to a 
length not greater than one and a half times their original length. For the purposes of this 
test, substances necessary for the cross-linking, such as vulcanising activators or 
accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and 
(iii) is also permitted. However, the presence of any substances not necessary for the crosslinking, 
such as extenders, plasticisers and fillers, is not permitted; 
(b) Thioplasts (TM); and 
(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, 
mixtures or unsaturated synthetic substances with saturated synthetic high polymers 
provided that all the above mentioned products comply with the requirements concerning 
vulcanisation, elongation and recovery in (a) above. 
5. (a) Headings Nos 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has 
been compounded, before or after coagulation, with: 
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the 
preparation of pre vulcanised rubber latex); 
(ii) pigments or other colouring matter, other than those added solely for the purpose of 
identification; 
(iii) plasticisers or extenders (except mineral oil in the case of oil extended rubber), fillers, 
reinforcing agents, organic solvents or any other substances, except those permitted 
under (b); 
(b) The presence of the following substances in any rubber or mixture of rubbers shall not effect 
its classification in heading No. 40.01 or 40.02, as the case may be, provided that such 
rubber or mixture of rubbers retains its essential character as a raw material: 
(i) emulsifiers or anti tack agents; 
(ii) small amounts of breakdown products of emulsifiers; 
(iii) very small amounts of the following: heat sensitive agents (generally for obtaining 
thermosensitive rubber latexes), cationic surface active agents (generally for obtaining 
electro positive rubber latexes) antioxidants, coagulants, crumbling agents, freeze

366 CAP. 337.] IMPORT DUTIES 
resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or 
similar special purpose additives. 
6. For the purposes of heading No. 40.04, the expression "waste, parings and scrap" means rubber 
waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely 
not usable as such because of cutting up, wear or other reasons. 
7. Thread wholly of vulcanised rubber, of which any cross sectional dimension exceeds 5 mm, is to 
be classified as strip, rods or profile shapes, of heading No. 40.08. 
8. Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabrics 
impregnated, coated, covered or laminated with rubber or made from textile yarn or cord 
impregnated, coated, covered or sheathed with rubber. 
9. In headings Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and 
"strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or 
simply cut to rectangular (including square) shape, whether or not having the character of articles 
and whether or not printed or otherwise surface worked, but not otherwise cut to shape or further 
worked. 
In heading No. 40.08 the expressions "rods" and "profile shapes" apply only to such products, 
whether or not cut to length or surface worked but not otherwise worked. 
H.S. Code 
Number 
Description Import Duty 
40.01 Natural rubber, balata, gutta-percha, guayule, chicle and 
similar natural gums, in primary forms or in plates, 
sheets or strip: 
4001.10.00.00 - Natural rubber latex, whether or not pre-vulcanised 0 
- Natural rubber in other forms: 
4001.21.00.00 - - Smoked sheets 0 
4001.22.00.00 - - Technically specified natural rubber (TSNR) 0 
4001.29.00.00 - - Other 0 
4001.30.00.00 - Balata, gutta-percha, guayule, chicle and similar natural 
gums 0 
40.02 Synthetic rubber and factice derived from oils, in primary 
forms or on plates, sheets or strip; mixtures of any 
product of heading No. 40.01 with any product of this 
heading, in primary forms or in plates, sheets or strip: 
- Styrene-butadiene rubber (SBR); carboxylated styrenebutadiene 
rubber(XSBR): 
4002.11.00.00 - - Latex 0 
4002.19.00.00 - - Other 0 
4002.20.00.00 - Butadiene rubber (BR) 0 
- Isobutene-isoprene (butyl) rubber (IIR); haloisobutene 
rubber (CIIR or BIIR):

IMPORT DUTIES [CAP. 337. 367 
4002.31.00.00 - - Isobutene-isoprene (butyl) rubber (IIR) 0 
4002.39.00.00 - - Other 0 
- Chloroprene (chlorobutadiene) rubber (CR): 
4002.41.00.00 - - Latex 0 
4002.49.00.00 - - Other 0 
- Acrylonitrile-butadiene rubber (NBR): 
4002.51.00.00 - - Latex 0 
4002.59.00.00 - - Other 0 
4002.60.00.00 - Isoprene rubber (IR) 0 
4002.70.00.00 - Ethylene- propylene-non-conjugated diene rubber (EPDM) 0 
4002.80.00.00 - Mixtures of any product of heading No. 40.01 with any 
product of this heading 0 
- Other: 
4002.91.00.00 - - Latex 0 
4002.99 - - Other: 
4002.99.10.00 - - - Products modified by the incorporation of plastics 2.9 
4002.99.90.00 - - - Other 3.8 
40.03 00.00.00 Reclaimed rubber in primary forms or in plates, sheets or 
strip 0 
40.04 00.00.00 Waste, parings and scrap of rubber (other than hard 
rubber) and powders and granules obtained therefrom 0 
40.05 Compounded rubber, unvulcanised, in primary forms or 
in plates, sheets or strip: 
4005.10.00.00 - Compounded with carbon black or silica 2.5 
4005.20.00.00 - Solutions; dispersions other than those of subheading No. 
4005.10.00.00 0 
- Other: 
4005.91.00.00 - - Plates, sheets and strip 2.5 
4005.99.00.00 - - Other 2.5 
H.S. Code 
Number 
Description Import Duty

368 CAP. 337.] IMPORT DUTIES 
40.06 Other forms (for example, rods, tubes and profile shapes) 
and articles (for example, discs and rings), of 
unvalcanised rubber: 
4006.10.00.00 - "Camel-back" strips for retreading rubber tyres 2.5 
4006.90.00.00 - Other 0 
40.07 00.00.00 Vulcanised rubber thread and cord 4 
40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised 
rubber other than hard rubber: 
- Of cellular rubber: 
4008.11.00.00 - - Plates, sheets and strip 5.8 
- - Other: 
4008.19.00.10 - - - Profile shapes incorporating fixing device for use on 
motor vehicles 4.4 
4008.19.00.90 - - - Other 2.9 
- Of non-cellular rubber: 
4008.21 - - Plates, sheets and strip: 
4008.21.10.00 - - - Floor coverings and mats 4.9 
4008.21.90.00 - - - Other 4.9 
4008.29 - - Other: 
4008.29.10.00 - - - Profile shapes, cut to size, for use in civil aircraft 0 
- - - Other: 
4008.29.90.10 - - - - Profile shapes incorporating fixing device for use on 
motor vehicles 4.4 
4008.29.90.90 - - - - Other 2.9 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than 
hard rubber, with or without their fittings (for example, 
joints, elbows, flanges): 
4009.10.00.00 - Not reinforced or otherwise combined with other materials, 
without fittings 4.9 
4009.20.00.00 - Reinforced or otherwise combined only with metal without 
fittings 4.9 
4009.30.00.00 - Reinforced or otherwise combined only with textile 
materials, without fittings 4.9 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 369 
4009.40.00.00 - Reinforced or otherwise combined with other materials, 
without fittings 4.9 
4009.50 - With fittings: 
4009.50.10.00 - - Suitable for conducting gases or liquids, for use in civil 
aircraft 0 
- - Other: 
4009.50.30.00 - - - Not reinforced or otherwise combined with other 
materials 4.9 
4009.50.50.00 - - - Reinforced or otherwise combined only with metal 4 
4009.50.70.00 - - - Reinforced or otherwise combined only with textile 
materials 4.9 
4009.50.90.00 - - - Reinforced or otherwise combined with other materials 4.9 
40.10 Conveyor or transmission belts or belting, of vulcanised 
rubber: 
- Conveyor belts or belting: 
4010.11.00.00 - - Reinforced only with metal 10 
4010.12.00.00 - - Reinforced only with textile materials 10 
4010.13.00.00 - - Reinforced only with plastics 10 
4010.19.00.00 - - Other 10 
- Transmission belts or belting: 
4010.21.00.00 - - Endless transmission belts of trapezoidal cross-section (Vbelts), 
whether or not grooved, of a circumference 
exceeding 60 cm but not exceeding 180 cm 6.5 
4010.22.00.00 - - Endless transmission belts of trapezoidal cross-section (Vbelts), 
whether or not grooved, of a circumference 
exceeding 180 cm but not exceeding 240 cm 6.5 
4010.23.00.00 - - Endless synchronous belts, of a circumference exceeding 
60 cm but not exceeding 150 cm 6.5 
4010.24.00.00 - - Endless synchronous belts, of a circumference exceeding 
150 cm but not exceeding 198 cm 6.5 
4010.29.00.00 - - Other 6.5 
40.11 New pneumatic tyres, of rubber: 
4011.10.00.00 - Of a kind used on motor cars (including station wagons and 
racing cars) 5.8 
4011.20 - Of a kind used on buses or lorries: 
H.S. Code 
Number 
Description Import Duty

370 CAP. 337.] IMPORT DUTIES 
4011.20.10.00 - - With a load index not exceeding 121 5.8 
4011.20.90.00 - - With a load index exceeding 121 5.8 
4011.30 - Of a kind used on aircraft: 
4011.30.10.00 - - For use on civil aircraft 0 
4011.30.90.00 - - Other 5.8 
4011.40 - Of a kind used on motorcycles: 
4011.40.20.00 - - For rims of a diameter not exceeding 33cm 5.8 
4011.40.80.00 - - Other 5.8 
4011.50.00.00 - Of a kind used on bicycles 5.8 
- Other: 
4011.91 - - Having a "herring-bone" or similar tread: 
4011.91.10.00 - - - Of a kind used on agricultural and forestry vehicles 5.8 
4011.91.30.00 - - - Of a kind used on civil engineering vehicles 5.8 
4011.91.90.00 - - - Other 5.8 
4011.99 - - Other: 
4011.99.10.00 - - - Of a kind used on agricultural and forestry vehicles 5.8 
4011.99.30.00 - - - Of a kind used on civil engineering vehicles 5.8 
4011.99.90.00 - - - Other 5.8 
40.12 Retreaded or used pneumatic tyres or rubber; solid or 
cushion tyres, interchangeable tyre treads and tyre flaps, 
of rubber: 
4012.10 - Retreaded tyres: 
4012.10.10.00 - - For use on civil aircraft 0 
- - Other: 
4012.10.30.00 - - - Of a kind used on motor cars (including station wagons 
and racing cars) 5.8 
4012.10.50.00 - - - Of a kind used on buses or lorries 5.8 
4012.10.80.00 - - - Other 5.8 
4012.20 - Used pneumatic tyres: 
4012.20.10.00 - - For use on civil aircraft 0 
4012.20.90.00 - - Other 5.8 
4012.90 - Other: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 371 
4012.90.20.00 - - Solid or cushion tyres 5.1 
4012.90.30.00 - - Interchangeable tyre treads 5.1 
4012.90.90.00 - - Tyre flaps 5.8 
40.13 Inner tubes, of rubber: 
4013.10 - Of a kind used on motor cars (including station wagons and 
racing cars), buses or lorries: 
4013.10.10.00 - - Of the kind used on motor cars (including station wagons 
and racing cars) 5.8 
4013.10.90.00 - - Of the kind used on buses or lorries 5.8 
4013.20.00.00 - Of a kind used on bicycles 5.8 
4013.90 - Other: 
4013.90.10.00 - - Of a kind used on motorcycles 5.8 
4013.90.90.00 - - Other 5.8 
40.14 Hygienic or pharmaceutical articles (including teats), of 
vulcanised rubber other than hard rubber, with or 
without fittings of hard rubber: 
4014.10.00.00 - Sheath contraceptives 0 
4014.90 - Other: 
4014.90.10.00 - - Teats, nipple shields, and similar articles for babies 0 
4014.90.90.00 - - Other 0 
40.15 Articles of apparel and clothing accessories (including 
gloves), for all purposes, of vulcanised rubber other than 
hard rubber: 
- Gloves: 
4015.11.00.00 - - Surgical 2.7 
4015.19 - - Other: 
4015.19.10.00 - - - Household gloves 2.7 
4015.19.90.00 - - - Other 2.7 
4015.90.00.00 - Other 5 
40.16 Other articles of vulcanised rubber other than hard 
rubber: 
H.S. Code 
Number 
Description Import Duty

372 CAP. 337.] IMPORT DUTIES 
4016.10 - Of cellular rubber: 
4016.10.10.00 - - For technical uses, for use in civil aircraft 0 
4016.10.90.00 - - Other 5.3 
- Other: 
4016.91.00.00 - - Floor coverings and mats 4.4 
4016.92.00.00 - - Erasers 4.4 
4016.93 - - Gaskets, washers and other seals: 
4016.93.10.00 - - - For technical uses, for use in civil aircraft 0 
4016.93.90.00 - - - Other 4.4 
4016.94.00.00 - - Boat and dock fenders, whether or not inflatable 4.4 
4016.95.00.00 - - Other inflatable articles 4.4 
4016.99 - - Other: 
4016.99.10.00 - - - For technical uses, for use in civil aircraft 0 
- - - Other: 
4016.99.30.00 - - - - Expander sleeves 4.4 
- - - - Other: 
- - - - - For motor vehicles of heading Nos 87.01 to 87.05: 
4016.99.52.00 - - - - - - Rubber-to-metal bonded parts 4.4 
4016.99.58.00 - - - - - - Other 4.4 
- - - - - Other: 
4016.99.82.00 - - - - - - Rubber-to-metal bonded parts 4.4 
4016.99.88.00 - - - - - - Other 4.4 
40.17 Hard rubber (for example, ebonite) in all forms, including 
waste and scrap; articles of hard rubber: 
4017.00.10.00 - Hard rubber (for example, ebonite) in any form, scrap and 
waste included 3.2 
4017.00.90.00 - Articles of hard rubber 2.5 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 373 
SECTION VIII 
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; 
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR 
CONTAINERS; 
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

374 CAP. 337.] IMPORT DUTIES 
CHAPTER 41 
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 
NOTES 
1. This Chapter does not cover: 
(a) Parings or similar waste, of raw hides or skins (heading No. 05.11); 
(b) Birdskins or parts of birdskins, with their feathers or down, of heading No. 05.05 or 67.01; or 
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following 
are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or 
wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except 
Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian and 
Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of 
swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks 
or of dogs. 
2 Throughout this Schedule the expression "composition leather" means only substances of the 
kind referred to in heading No. 41.11. 
H.S. Code 
Number 
Description Import Duty 
41.01 Raw hides and skins of bovine or equine animals (fresh 
or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further prepared), 
whether or not dehaired or split: 
4101.10 - Whole hides and skins of bovine animals, of a weight per 
skin not exceeding 8 kg when simply dried, 10 kg when 
dry-salted, or 14 kg wet-salted or otherwise preserved: 
4101.10.10.00 - - Fresh or wet-salted 0 
4101.10.90.00 - - Other 0 
- Other hides and skins of bovine animals, fresh or wetsalted: 
4101.21.00.00 - - Whole 0 
4101.22.00.00 - - Butts and bends 0 
4101.29.00.00 - - Other 0 
4101.30 - Other hides and skins of bovine animals, otherwise 
preserved: 
4101.30.10.00 - - Dried or dry-salted 0 
4101.30.90.00 - - Other 0 
4101.40.00.00 - Hides and skins of equine animals 0

IMPORT DUTIES [CAP. 337. 375 
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or not 
with wool on or split, other than those excluded by Note 1 
c) to this Chapter: 
4102.10 - With wool on: 
4102.10.10.00 - - Of lambs 0 
4102.10.90.00 - - Other 0 
- Without wool on: 
4102.21.00.00 - - Pickled 0 
4102.29.00.00 - - Other 0 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, 
pickled or otherwise preserved, nut not tanned, 
parchment-dressed or further prepared), whether or not 
dehaired or split, other than those excluded by Note 1 b) 
or1 c) to this Chapter: 
4103.10 - Of goats or kids: 
4103.10.10.00 - - Fresh, salted or dried 0 
4103.10.90.00 - - Other 0 
4103.20.00.00 - Of reptiles 0 
4103.90.00.00 - Other 0 
41.04 Leather of bovine or equine animals, without hair on, 
other than leather of heading No. 41.08 or 41.09: 
4104.10 - Whole bovine skin leather, of a unit surface area not 
exceeding 28 square feet (2.6m) 
4104.10.10.00 - - East India kip, whole, whether or not the heads and legs 
have been removed, each of a net weight of not more than 
4.5kg, not further prepared than vegetable tanned, 
whether or not undergone certain treatments, but 
obviously unsuitable for immediate use for the 
manufacture of leather articles 0 
4104.10.30.00 - - Other skin leather not further prepared than chrometanned, 
in the wet-blue state 0 
- - Other: 
4104.10.91.00 - - - Not further prepared than tanned 5 
- - - Otherwise prepared: 
H.S. Code 
Number 
Description Import Duty

376 CAP. 337.] IMPORT DUTIES 
4104.10.95.00 - - - - Boxcalf 5 
4104.10.99.00 - - - - Other 5 
- Other bovine leather and equine leather, tanned or 
retanned but not further prepared, whether or not split: 
4104.21.00.00 - - Bovine leather, vegetable pre-tanned 5 
4104.22 - - Bovine leather, otherwise pre-tanned: 
4104.22.10.00 - - - Not further prepared than chrome-tanned, in the wet-blue 
state 0 
4104.22.90.00 - - - Other 2.5 
4104.29.00.00 - - Other 2.5 
- Other bovine leather and equine leather, parchment 
dressed or prepared after tanning: 
4104.31 - - Full grains and full grain splits: 
- - -Bovine leather: 
- - - - Full grains: 
4104.31.11.00 - - - - - Sole leather 5 
4104.31.19.00 - - - - - Other 5 
4104.31.30.00 - - - - Full grain splits 5 
4104.31.90.00 - - - Equine leather 5 
4104.39 - - Other: 
4104.39.10.00 - - - Bovine leather 5 
4104.39.90.00 - - - Equine leather 5 
41.05 Sheep or lamb skin leather, without wool on, other than 
leather of heading No. 41.08 or 41.09: 
- Tanned or retanned but not further prepared, whether or 
not split: 
4105.11 - - Vegetable pre-tanned: 
4105.11.10.00 - - - Of Indian hair sheep, whether or not having undergone 
certain treatments, but obviously unsuitable for 
immediate use for the manufacture of leather articles 0 
- - - Other: 
4105.11.91.00 - - - - Not split 2 
4105.11.99.00 - - - - Split 2 
4105.12 - - Otherwise pre-tanned: 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 377 
4105.12.10.00 - - - Not split 2 
4105.12.90.00 - - -Split 2 
4105.19 - - Other: 
4105.19.10.00 - - - Not split 2 
4105.19.90.00 - - - Split 2 
4105.20.00.00 - Parchment-dressed or prepared after tanning 2.5 
41.06 Goat or kid skin leather, without hair on, other than 
leather of heading No. 41.08 or 41.09: 
- Tanned or retanned but not further prepared, whether or 
not split: 
4106.11 - - Vegetable pre-tanned: 
4106.11.10.00 - - - Of Indian goat or kid, whether or not having undergone 
certain treatments, but obviously unsuitable for 
immediate use for the manufacture of leather articles 0 
4106.11.90.00 - - - Other 2 
4106.12.00.00 - - Otherwise pre-tanned 2 
4106.19.00.00 - - Other 2 
4106.20.00.00 - Parchment-dressed or prepared after tanning 2.5 
41.07 Leather or other animals, without hair on, other than 
leather of heading No 41..08 or 41.09: 
4107.10 - Of swine: 
4107.10.10.00 - - Not further prepared than tanned 2 
4107.10.90.00 - - Other 2 
- Of reptiles: 
4107.21.00.00 - - Vegetable pre-tanned 0 
4107.29 - - Other: 
4107.29.10.00 - - - Not further prepared than tanned 2 
4107.29.90.00 - - - Other 2 
4107.90 - Of other animals: 
4107.90.10.00 - - Not further prepared than tanned 2 
4107.90.90.00 - - Other 2 
H.S. Code 
Number 
Description Import Duty

378 CAP. 337.] IMPORT DUTIES 
41.08 Chamois (including combination chamois) leather: 
4108.00.10.00 - Of sheep and lambs 2.5 
4108.00.90.00 - Of other animals 2.5 
41.09 00.00.00 Patent leather and patent laminated leather; metallised 
leather 2.5 
41.10 00.00.00 Parings and other waste of leather or of composition 
leather, not suitable for the manufacture of articles of 
leather; leather dust, powder and flour 0 
41.11 00.00.00 Composition leather with a basis of leather or leather 
fibre, in slabs, sheets or strip whether or not in rolls 2.5 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 379 
CHAPTER 42 
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS 
AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK 
WORM GUT) 
NOTES 
1 This Chapter does not cover: 
(a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06); 
(b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur 
or to which furskin or artificial fur is attached on the outside except as mere trimming 
(heading No.43.03 or 43.04); 
(c) Made up articles of netting (heading No. 56.08); 
(d) Articles of Chapter 64; 
(e) Headgear or parts thereof of Chapter 65; 
(f) Whips, riding crops or other articles of heading No. 66.02; 
(g) Cuff links, bracelets or other imitation jewellery (heading No. 71.17); 
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately 
presented (generally Section XV); 
(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading No. 
92.09); 
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings) 
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or 
(m) Buttons, press fasteners, snap fasteners, press studs, button moulds or other parts of these 
articles, button blanks, of heading No. 96.06. 
2. A. In addition to the provisions of Note 1 above, heading No. 42.02 does not cover: 
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for 
prolonged use (heading No. 39.23); 
(b) Articles of plaiting materials (heading No.46.02); 
B. Articles of headings Nos. 42.02 and 42.03 which have parts of precious metal or metal clad 
with precious metal, of natural or cultured pearls, of precious or semi-precious stones 
(natural, synthetic or reconstructed) remain classified in those headings even if such parts 
constitute more than minor fittings or minor ornamentation, provided that these parts do not 
give the articles their essential character .If, on the other hand, the parts give the articles their 
essential character, the articles are to be classified in Chapter 71. 
3. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing 
accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective 
clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 
91.13). 
H.S. Code 
Number Description Import Duty 
42.01 00.00.00 Saddlery and harness for any animal (including traces, 
leads, knee-pads, muzzles, saddle cloths, saddle bags, 
dog coats and the like), of any material 5.8

380 CAP. 337.] IMPORT DUTIES 
42.02 Trunks, suit-cases, vanity-cases, executive-cases, briefcases, 
school satchels, spectacle cases, binocular cases, 
camera cases, musical instrument cases, gun-cases, 
holsters and similar containers; travelling-bags, toilet 
bags, rucksacks, handbags, shopping-bags, wallets, 
purses, map-cases, cigarette cases, tobacco-pouches, tool 
bags, sports bags, bottle-cases, jewellery boxes, powderboxes, 
cutlery cases and similar containers, of leather, of 
sheeting of plastics, of textile materials, of vulcanised 
fibre or of paperboard, or wholly or mainly covered 
with such materials or with paper: 
- Trunks, suit-cases, vanity cases, executive-cases, briefcases, 
school satchels and similar containers: 
4202.11 - - With outer surface of leather, of composition leather or 
of patent leather: 
4202.11.10.00 - - - Executive-cases, brief-cases, school satchels and similar 
containers 5.1 
4202.11.90.00 - - - Other 5.1 
4202.12 - - With outer surface of plastics or of textile materials: 
- - - In the form of plastic sheeting: 
4202.12.11.00 - - - - Executive-cases, brief-cases, school satchels and 
similar containers 12 
4202.12.19.00 - - - - Other 12 
4202.12.50.00 - - - Of moulded plastic material 8.4 
- - - Of other materials, including vulcanised fibre: 
4202.12.91.00 - - - - Executive-cases, brief-cases, school satchels and 
similar containers 5.1 
4202.12.99.00 - - - - Other 5.1 
4202.19 - - Other: 
4202.19.10.00 - - - Of aluminium 7 
4202.19.90.00 - - - Of other materials 5.1 
- Handbags, whether or not with shoulder strap, including 
those without handle: 
4202.21.00.00 - - With outer surface of leather, of composition leather or 
of patent leather 5.1 
4202.22 - - With outer surface of plastic sheeting or of textile 
materials: 
4202.22.10.00 - - - Of plastic sheeting 12 
4202.22.90.00 - - - Of textile materials 5.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 381 
4202.29.00.00 - - Other 5.1 
- Articles of a kind normally carried in the pocket or in the 
handbag: 
4202.31.00.00 - - With outer surface of leather, of composition leather or 
of patent leather 5.1 
4202.32 - - With outer surface of plastic sheeting or of textile 
materials: 
4202.32.10.00 - - - Of plastic sheeting 12 
4202.32.90.00 - - - Of textile materials 5.1 
4202.39.00.00 - - Other 5.1 
- Other: 
4202.91 - - With outer surface of leather, of composition leather or 
of patent leather: 
4202.91.10.00 - - - Travelling-bags, toilet bags, rucksacks and sports bags 5.1 
4202.91.80.00 - - - Other 5.1 
4202.92 - - With outer surface of plastic sheeting or of textile 
materials: 
- - - Of plastic sheeting: 
4202.92.11.00 - - - - Travelling-bags, toilet bags, rucksacks and sports bags 12 
4202.92.15.00 - - - - Musical instrument cases 12 
4202.92.19.00 - - - - Other 12 
- - - Of textile materials: 
4202.92.91.00 - - - - Travelling-bags, toilet bags, rucksacks and sports 
bags 5.1 
4202.92.98.00 - - - - Other 5.1 
4202.99 - - Other: 
4202.99.00.10 - - - Shopping paper bags 3.7 
4202.99.00.90 - - - Other 6 
42.03 Articles of apparel and clothing accessories, of leather 
or of composition leather: 
4203.10.00.00 - Articles of apparel 7 
- Gloves, mittens and mitts: 
4203.21.00.00 - - Specially designed for use in sports 10 
4203.29 - - Other: 
H.S. Code 
Number Description Import Duty

382 CAP. 337.] IMPORT DUTIES 
4203.29.10.00 - - - Protective for all trades 10 
- - - Other: 
4203.29.91.00 - - - - Men’s and boys’ 10 
4203.29.99.00 - - - - Other 10 
4203.30.00.00 - Belts and bandoliers 7 
4203.40.00.00 - Other clothing accessories 7 
42.04 Articles of leather or of composition leather, of a kind 
used in machinery or mechanical appliances or for other 
technical uses: 
4204.00.10.00 - Conveyer or transmission belts or belting 3.8 
4204.00.90.00 - Other 5.3 
42.05 00.00.00 Other articles of leather or of composition leather 4 
42.06 Articles made from gut (other than silk-worm gut), of 
gold beater’s skin, of bladders or of tendons: 
4206.10.00.00 - Catguts 4.4 
4206.90.00.00 - Other 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 383 
CHAPTER 43 
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 
NOTES 
1. Throughout this Schedule references to "furskins", other than to raw furskins of heading 
No.43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair 
or wool on. 
2. This Chapter does not cover: 
(a) Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01); 
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter); 
(c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No.42.03); 
(d) Articles of Chapter 64; 
(e) Headgear or parts thereof of Chapter 65; or 
(f) Articles of Chapter 95 (for example, toys, games, sport requisites). 
3. Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other 
materials, and furskins and parts thereof, sewn together in the form of garments or parts or 
accessories of garments or in the form of other articles. 
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin 
or artificial fur or to which furskin or artificial fur is attached on the outside except as mere 
trimming are to be classified under heading No. 43.03 or 43.04 as the case may be. 
5. Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting 
of wool, hair or other fibres gummed or sewn on the leather, woven fabric or other materials, but 
does not include imitation furskins obtained by weaving or knitting (generally, heading No. 58.01 
or 60.01). 
H.S. Code 
Number 
Description Import Duty 
43.01 Raw furskins (including heads, tails, paws and other 
pieces or cuttings, suitable for furriers’ use), other than 
raw hides and skins of heading No. 41.01, 41.02or 41.03: 
4301.10.00.00 - Of mink, whole, with or without head, tail or paws 0 
4301.20.00.00 - Of rabbit or hare, whole, with or without head, tail or paws 0 
4301.30.00.00 - Of lamb, the following: Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, Indian, Chinese, Mongolian or 
Tibetan Lamb, whole or without head, tail or paws 0 
4301.40.00.00 - Of beaver, whole, with or without head, tail or paws 0 
4301.50.00.00 - Of musk-rat, whole, with or without head, tail or paws 0 
4301.60.00.00 - Of fox, whole, with or without head, tail or paws 0 
4301.70 - Of seal, whole, with or without head, tail or paws: 
4301.70.10.00 - - Of whitecoat pups of harp seal and of pups of hooded seal 
(blue-backs) 0 
4301.70.90.00 - - Other 0

384 CAP. 337.] IMPORT DUTIES 
4301.80 - Other furskins, whole, with or without head, tail or paws: 
4301.80.10.00 - - Of sea-otters or of nutria (coypu) 0 
4301.80.30.00 - - Of marmots 0 
4301.80.50.00 - - Of wild felines 0 
4301.80.90.00 - - Other 0 
4301.90.00.00 - Heads, tails, paws and other pieces or cuttings, suitable for 
furriers’ use 0 
43.02 Tanned or dressed fur skins (including heads, tails, paws 
and other pieces or cuttings), unassembled, or assembled 
(without the addition of other materials) other than those 
of heading No. 43.03: 
- Whole skins, with or without head, tail or paws, not 
assembled: 
4302.11.00.00 - - Of mink 3.5 
4302.12.00.00 - - Of rabbit or hare 3.5 
4302.13.00.00 - - Of lamb, the following: Astrakhan, Broadtail, Caracul, 
Persian and similar lamb Indian, Chinese, Mongolian or 
Tibetan lamb 3.5 
4302.19 - - Other: 
4302.19.10.00 - - - Of beaver 3.5 
4302.19.20.00 - - - Of musk-rat 3.5 
4302.19.30.00 - - - Of fox 3.5 
- - - Of seal: 
4302.19.41.00 - - - - Of whitecoat pups of harp seal and of pups of hooded 
seal (blue-backs) 3.5 
4302.19.49.00 - - - - Other 3.5 
4302.19.50.00 - - - Of sea-otters or of nutria (coypu) 3.5 
4302.19.60.00 - - - Of marmots 3.5 
4302.19.70.00 - - - Of wild felines 3.5 
4302.19.80.00 - - - Of sheep or lambs 3.5 
4302.19.95.00 - - - Other 3.5 
4302.20.00.00 - Heads, tails, paws and other pieces or cuttings, not 
assembled 0 
4302.30 - Whole skins and pieces or cuttings thereof, assembled: 
4302.30.10.00 - - "Dropped" furskins 6 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 385 
- - Other: 
4302.30.21.00 - - - Of mink 3.5 
4302.30.25.00 - - - Of rabbit or hare 3.5 
4302.30.31.00 - - - Of lamb, the following: Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, Indian, Chinese, Mongolian or 
Tibetan lamb 3.5 
4302.30.35.00 - - - Of beaver 3.5 
4302.30.41.00 - - - Of musk-rat 3.5 
4302.30.45.00 - - - Of fox 3.5 
- - - Of seal: 
4302.30.51.00 - - - - Of whitecoat pups of harp seal and of pups of hooded 
seal (blue-backs) 3.5 
4302.30.55.00 - - - - Other 3.5 
4302.30.61.00 - - - Of sea-otters or of nutria (coypu) 3.5 
4302.30.65.00 - - - Of marmots 3.5 
4302.30.71.00 - - - Of wild felines 3.5 
4302.30.75.00 - - - Other 3.5 
43.03 Articles of apparel, clothing accessories and other articles 
of furskin: 
4303.10 - Articles of apparel and clothing accessories: 
4303.10.10.00 - - Of furskins of whitecoat pups of harp seal and of pups of 
hooded seal (blue-backs) 6 
4303.10.90.00 - - Other 6 
4303.90.00.00 - Other 6 
43.04 00.00.00 Artificial fur and articles made thereof 5.8 
H.S. Code 
Number 
Description Import Duty

386 CAP. 337.] IMPORT DUTIES 
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

IMPORT DUTIES [CAP. 337. 387 
CHAPTER 44 
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 
NOTES 
1. This Chapter does not cover: 
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in 
perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 
12.11); 
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the 
rough, whether or not split, sawn lengthwise or cut to length (heading No. 14.01); 
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in 
tanning (heading No. 14.04); 
(d) Activated charcoal (heading No. 38.02); 
(e) Articles of heading No. 42.02; 
(f) Goods of Chapter 46; 
(g) Footwear or parts thereof of Chapter 64; 
(h) Goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof); 
(ij) Goods of heading No. 68.08; 
(k) Imitation jewellery of heading No. 71.17; 
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets 
for machines and apparatus and wheelwrights' wares); 
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts 
thereof); 
(n) Parts of firearms (heading No. 93.05); 
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated 
buildings); 
(p) Articles of Chapter 95 (for example, toys, games, sports requisites); 
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) 
excluding bodies and handles, of wood, for articles of heading No. 96.03; or 
(r) Articles of Chapter 97 (for example, works of art). 
2. In this Chapter, the expression "densified wood" means wood which has been subjected to 
chemical or physical treatment (being, in the case of layers bonded together, treatment in excess 
of that needed to ensure a good bond), and which has thereby acquired increased density or 
hardness together with improved mechanical strength or resistance to chemical or electrical 
agencies. 
3. Headings Nos. 44.14 to 44.21 apply to articles of the respective descriptions of particle board or 
similar board, fibreboard, laminated wood or densified wood as they apply to such articles of 
wood. 
4. Products of heading No. 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in 
respect of the goods of heading No. 44.09, curved, corrugated, perforated, cut or formed to shapes 
other than square or rectangular or submitted to any other operation provided it does not give 
them the character of articles of other headings. 
5. Heading No. 44.17 does not apply to tools in which the blade, working edge, working surface or 
other working part is formed by any of the materials specified in Note 1 to Chapter 82. 
6. Subject to Note 1 above and except where the context otherwise requires, any reference to 
"wood" in a heading of this Chapter applies also to bamboos and other materials of a woody 
nature.

388 CAP. 337.] IMPORT DUTIES 
SUBHEADING NOTE 
1. For the purposes of subheadings Nos. 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 
4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following 
types of wood: 
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, 
Bala, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, 
Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, 
Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, 
Louro, Macaranduba, Mahogany, Makoré, Mansonia, Mengkulang, Meranti Bakau, Merawan, 
Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, 
Ovengkol, Ozigo, Paduak, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de 
Rio, Palissandre de Rose, Pau Marfin, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, 
Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow 
Meranti. 
ADDITIONAL NOTES 
1. For the purpose of heading No. 44.05, "wood flour" means wood powder of which not more than 
8% by weight is retained by a sieve with an aperture of 0.63 mm. 
2. For the purposes of subheadings 4414.00.10.00, 4418.10.10.00, 4418.20.10.00, 4419.00.10.00, 
4420.10.11.00, 4420.90.11.00 and 4420.90.91.00, "tropical wood" means the following tropical 
woods : okoumé, obeche, sapeli, sipo, Acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, 
dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white 
meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, 
jelutong, kempas, virola, mohogany (Swietenia spp.), imbuia, balsa, palissandre. 
H.S. Code 
Number Description Import Duty 
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms; wood in chips or particles; sawdust and 
wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms: 
4401.10.00.00 - Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms 0 
- Wood in chips or particles: 
4401.21.00.00 - - Coniferous 0 
4401.22.00.00 - - Non-coniferous 0 
4401.30 - Sawdusts and wood waste and scrap, whether or not 
agglomerated in logs, briquettes, pellets or similar forms: 
4401.30.10.00 - - Sawdust 0 
4401.30.90.00 - - Other 0 
44.02 00.00.00 Wood charcoal (including shell or nut charcoal), whether 
or not agglomerated 0

IMPORT DUTIES [CAP. 337. 389 
44.03 Wood in the rough, whether or not stripped of bark or 
sapwood, or roughly squared: 
4403.10.00.00 - Treated with paint, stains, creosote or other preservatives 0 
4403.20 - Other, coniferous: 
4403.20.10.00 - - Spruce of the kind "Picea abies Karst." or silver fir (Abies 
alba Mill.) 0 
4403.20.30.00 - - Pine of the kind "Pinus sylvestris L." 0 
4403.20.90.00 - - Other 0 
- Other, of tropical woods specified in Subheading Note 1 to 
this Chapter: 
4403.41.00.00 - -Dark Red Meranti, Light Red Meranti and Meranti Bakau 0 
4403.49 - - Other: 
4403.49.10.00 - - - Sapelli, acajou d’Afrique and iroko 0 
4403.49.20.00 - - - Okoumé 0 
4403.49.30.00 - - - Obeche 0 
4403.49.40.00 - - - Sipo 0 
4403.49.50.00 - - - Limba 0 
4403.49.60.00 - - - Tiama, mansonia, ilomba, dibétou and azobé 0 
4403.49.80.00 - - - Other 0 
- Other: 
4403.91.00.00 - - Of oak (Quercus spp.) 0 
4403.92.00.00 - - Of beech (Fagus spp.) 0 
4403.99 - - Other: 
4403.99.10.00 - - - Of popular 0 
4403.99.30.00 - - - Of eucalyptus 0 
4403.99.50.00 - - - Of birch 0 
4403.99.98.00 - - - Other 0 
44.04 Hoopwood; split poles; piles; pickets and stakes of wood, 
pointed but not sawn lengthwise; wooden sticks, roughly 
trimmed but not turned, bent or otherwise worked, 
suitable for the manufacture of walking-sticks, umbrellas, 
tool handles or the like; chipwood and the like: 
4404.10.00.00 - Coniferous 0 
H.S. Code 
Number Description Import Duty

390 CAP. 337.] IMPORT DUTIES 
4404.20.00.00 - Non-coniferous 0 
44.05 00.00.00 Wood wool and wood flour 0 
44.06 Railway or tramway sleepers (cross-ties) of wood: 
4406.10.00.00 - Not impregnated 0 
4406.90.00.00 - Other 0 
44.07 Wood sawn or chipped lenght wise, sliced or peeled, 
whether or not planed, sanded or finger-jointed, of a 
thickness of 6 mm: 
4407.10 - Coniferous: 
4407.10.15.00 - - Sanded, finger-jointed, whether or not planed or sanded 4.9 
- - Other: 
- - - Planed: 
4407.10.31.00 - - - - Spruce of the kind "picea abies Karst." or silver fir 
(Abies Alba Mill.) 4 
4407.10.33.00 - - - - Pine of the kind "Pinus sylvestris L" 4 
4407.10.38.00 - - - - Other 4 
- - - Other: 
4407.10.91.00 - - - - - Spruce of the kind "Picea abies Karst." or silver fir 
(Abies alba Mill.) 0 
4407.10.93.00 - - - - - Pine of the kind "Pinus sylvestris L." 0 
4407.10.98.00 - - - - - Other 0 
- Of tropical woods specified in Subheading Note 1 to this 
Chapter: 
4407.24 - - Virola, Mahogany (Swietenia spp.), Imbuia and Balsa: 
4407.24.15.00 - - - Sanded, finger-jointed, whether or not planed or sanded 2.5 
- - - Other: 
4407.24.30.00 - - - - Planed 2 
4407.24.90.00 - - - - Other 0 
4407.25 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: 
4407.25.10.00 - - - Finger-jointed, whether or not planed or sanded 2.5 
- - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 391 
4407.25.30.00 - - - - Planed 2 
4407.25.50.00 - - - - Sanded 2.5 
- - - - Other: 
4407.25.60.00 - - - - - Dark red meranti and light red meranti 0 
4407.25.80.00 - - - - - Meranti bakau 0 
4407.26 - - White Lauan, White Meranti, White Seraya, Yellow Meranti 
and Alan: 
4407.26.10.00 - - - Finger-jointed, whether or not planed or sanded 2.5 
- - - Other: 
4407.26.30.00 - - - - Planed 2 
4407.26.50.00 - - - -Sanded 2.5 
4407.26.90 - - - - Other 0 
4407.29 - - Other: 
4407.29.05.00 - - - Finger-jointed whether or not planed or sanded 2.5 
- - - Other: 
- - - Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, 
kempas, okoumé, obéché, sapelli, sipo, acajou d’ Afrique, 
makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, 
azobé, palissandre de Rio, palissandre de Para and 
palissandre de Rose: 
- - - - - Planed: 
4407.29.20.00 - - - - - - Palissandre de Rio, palissandre de Para and 
palissandre de Rose 2 
4407.29.30.00 - - - - - - Other assembled 2 
4407.29.50.00 - - - - - Sanded 2.5 
- - - - - Other: 
4407.29.61.00 - - - - - - Azobé 0 
4407.29.69.00 - - - - - - Other 0 
- - - Other: 
4407.29.83.00 - - - - - Planed 2 
4407.29.85.00 - - - - - Sanded 2.5 
4407.29.99.00 - - - - - Other 0 
- Other: 
4407.91 - - Of oak (Quercus spp.): 
H.S. Code 
Number Description Import Duty

392 CAP. 337.] IMPORT DUTIES 
4407.91.15.00 - - - Sanded; finger-jointed, whether or not planed or sanded 4.9 
- - - Other: 
- - - - Planed: 
4407.91.31.00 - - - - - Blocks, strips and friezes for parquet or wood block 
flooring, not assembled 4 
4407.91.39.00 - - - - - Other 4 
4407.91.90.00 - - - - Other 0 
4407.92 - - Of beech (Fagus spp.): 
4407.92.00.10 - - - Finger-jointed, whether or not planed or sanded 4.9 
- - - Other: 
4407.92.00.12 - - - - Planed 4 
4407.92.00.13 - - - - Sanded 4.9 
4407.92.00.90 - - - - Other 0 
4407.99 - - Other: 
4407.99.10.00 - - - Finger-jointed, whether or not planed or sanded 4.9 
- - - Other: 
4407.99.30.00 - - - - Planed 4 
4407.99.50.00 - - - - Sanded 4.9 
- - - - Other: 
4407.99.91.00 - - - - - Of poplar 0 
4407.99.94.00 - - - - - Of tropical wood 0 
4407.99.97.00 - - - - - Other 0 
44.08 Veneer sheets and sheets for plywood (whether or not 
spliced) and other wood sawn lengthwise, slived or peeled, 
whether or not plained, sanded or finger-jointed, of a 
thickness not exceeding 6 mm: 
4408.10 - Coniferous: 
4408.10.15.00 - - Planed; Sanded; finger-jointed, whether or not planed or 
sanded 4.9 
- - Other: 
4408.10.91.00 - - - - Small boards for the manufacture of pencils 0 
- - - - Other: 
4408.10.93.00 - - - - - Of a thickness not exceeding 1 mm 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 393 
4408.10.99.00 - - - - - Of a thickness exceeding 1 mm 6 
- Of tropical wood specified in Subheading Note 1 to this 
Chapter: 
4408.31 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: 
4408.31.11.00 - - - Finger-jointed, whether or not planed or sanded 4.9 
- - - Other: 
4408.31.21.00 - - - - Planed 4 
4408.31.25.00 - - - - Sanded 4.9 
4408.31.30.00 - - - - Other 6 
4408.39 - - Other: 
- - - White lauan, sipo, limba, okoumé, obéché, acajou 
d’Afrique, sapelli, virola, mahogany (Swietenia spp.), 
palissandre de Rio, palissandre de Para and palissandre 
de Rose: 
4408.39.15.00 - - - - Sanded; finger-jointed, whether or not planed or sanded 4.9 
- - - - Other: 
4408.39.21.00 - - - - - Planed 4 
- - - - - Other: 
4408.39.31.00 - - - - - - Of a thickness not exceeding 1 mm 6 
4408.39.35.00 - - - - - - Of a thickness exceeding 1 mm 6 
- - - Other: 
4408.39.55.00 - - - - Planed; Sanded; finger-jointed, whether or not planed or 
sanded 4.9 
- - - - Other: 
4408.39.70.00 - - - - - - Small boards for the manufacture of pencils 0 
- - - - - - Other: 
4408.39.80.00 - - - - - - - Of a thickness not exceeding 1 mm 6 
4408.39.90.00 - - - - - - - Of a thickness exceeding 1 mm 6 
4408.90 - Other: 
4408.90.15.00 - - Planed; sanded; finger-jointed, whether or not planed or 
sanded 4.9 
- - Other: 
4408.90.35.00 - - - - Small boards for the manufacture of pencils 0 
- - - - Other: 
H.S. Code 
Number Description Import Duty

394 CAP. 337.] IMPORT DUTIES 
4408.90.81.00 - - - - - Of a thickness not exceeding 1 mm 6 
4408.90.89.00 - - - - - Of a thickness exceeding 1 mm 6 
44.09 Wood (including strips and friezes for parquet flooring, 
not assembled) continuously shaped (tongued, grooved, 
rebated, chamfered, V-jointed, beaded, moulded, rounded 
or the like) along any of its edges of faces, whether or not 
planed, sanded or finger-jointed: 
4409.10 - Coniferous: 
4409.10.11.00 - - Mouldings for frames for paintings, photographs, mirrors or 
similar objects 3 
4409.10.18.00 - - Other 4 
4409.20 - Non-coniferous: 
4409.20.11.00 - - Mouldings for frames for paintings, photographs, mirrors 
or similar objects 2.5 
- - Other: 
4409.20.91.00 - - - Blocks, strips and friezes for parquet or wood block 
flooring, not assembled 3 
4409.20.98.90 - - - Other 3 
44.10 Particle board and similar board of wood or other ligneous 
materials, whether or not agglomerated with resins or 
other organic binding substances: 
- Of wood: 
4410.11 - - Waferboard, including oriented strand board: 
4410.11.10.00 - - - Unworked or not further worked than sanded 10 
4410.11.90.00 - - - Other 10 
4410.19 - - Other: 
4410.19.10.00 - - - Unworked or not further worked than sanded 10 
4410.19.30.00 - - - Surfaced with high pressure decorative laminates 10 
4410.19.50.00 - - - Surfaced with melamine resin impregnated paper 10 
4410.19.90.00 - - - Other 10 
4410.90.00.00 - Of other ligneous materials 10 
44.11 Fibreboard of wood or other ligneous materials, whether 
or not bonded with resins or other organic substances: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 395 
- Fibreboard of a density exceeding 0.8g/cm3: 
4411.11 - - Not mechanically worked or surface covered: 
4411.11.10.00 - - - Medium density fibreboard (MDF) 10 
4411.11.90.00 - - - Other 10 
4411.19 - - Other: 
4411.19.10.00 - - - Medium density fibreboard (MDF) 10 
4411.19.90.00 - - - Other 10 
- Fibreboard of a density exceeding 0.5 g/cm3 but not 
exceeding 0.8 g/cm3: 
4411.21 - - Not mechanically worked or surface covered: 
4411.21.10.00 - - - Medium density fibreboard (MDF) 10 
4411.21.90.00 - - - Other 10 
4411.29 - - Other: 
4411.29.10.00 - - - Medium density fibreboard (MDF) 10 
4411.29.90.00 - - - Other 10 
- Fibreboard of a density exceeding 0.35g/cm3 but not 
exceeding 0.5g/cm3: 
4411.31 - - Not mechanically worked or surface covered: 
4411.31.10.00 - - - Medium density fibreboard (MDF) 10 
4411.31.90.00 - - - Other 10 
4411.39 - - Other: 
4411.39.10.00 - - - Medium density fibreboard (MDF) 10 
4411.39.90.00 - - - Other 10 
- Other: 
4411.91.00.00 - - Not mechanically worked or surface covered 10 
4411.99.00.00 - - Other 10 
44.12 Plywood, veneered panels and similar laminated wood: 
- Plywood consisting solely of sheets of wood, each ply not 
exceeding 6 mm thickness: 
4412.13 - - With at least one outer ply of tropical wood specified in 
Subheading Note 1 to this Chapter: 
H.S. Code 
Number Description Import Duty

396 CAP. 337.] IMPORT DUTIES 
4412.13.10.00 - - - Of dark red meranti, light red meranti, white lauan, sipo, 
limba, obéché, acajou d’Afrique, sapelli, virola, mahogany 
(Swietenia spp.), palissandre de Rio, palissandre de Para 
and palissandre de Rose 10 
4412.13.90.00 - - - Other 10 
4412.14.00.00 - - Other, with at least one outer ply of non-coniferous wood 10 
4412.19.00.00 - - Other 10 
- Other, with at least on outer ply of non-coniferous wood: 
4412.22 - - With at least one ply of tropical wood specified in 
Subheading Note 1 to this Chapter: 
4412.22.10.00 - - - Containing at least one layer of particle board 10 
- - - Other: 
4412.22.91.00 - - - - Blockboard, laminated and battenboard 10 
4412.22.99.00 - - - - Other 10 
4412.23.00.00 - - Other, containing at least one layer of particle board 10 
4412.29 - - Other: 
4412.29.20.00 - - - Blockboard, laminboard and battenboard 10 
4412.29.80.00 - - - Other 10 
- Other: 
4412.92 - - With at least one ply of tropical wood specified in 
Subheading Note 1 to this Chapter: 
4412.92.10.00 - - - Containing at least one layer of particle board 10 
- - - Other: 
4412.92.91.00 - - - - Blockboard, laminboard and battenboard 10 
4412.92.99.00 - - - - Other 10 
4412.93.00.00 - - Other, containing at least one layer of particle board 10 
4412.99 - - Other: 
4412.99.20.00 - - - Blockboard, laminboard and battenboard 10 
4412.99.80.00 - - - Other 10 
44.13 00.00.00 Densified wood, in blocks, plates, strips or profile shapes 3 
44.14 Wooden frames for paintings, photographs, mirrors or 
similar objects: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 397 
4414.00.10.00 - Of tropical wood, as specified in Additional Note 2 to this 
Chapter 5.1 
4414.00.90.00 - Of other wood 5.1 
44.15 Packing cases, boxes, crates, drums and similar packings, 
of wood; cable-drums of wood; pallets, box pallets and 
other load boards, of wood; pallet collars of wood: 
4415.10 - Cases, boxes, crates, drums and similar packings; cabledrums: 
- - Cases, boxes, crates, drums and similar packings: 
4415.10.10.10 - - - Bottle cases and trays 7.5 
4415.10.10.90 - - - Other 4 
4415.10.90.00 - - Cable-drums 4.9 
4415.20 - Pallets, box pallets and other load boards; pallet collars: 
4415.20.20.00 - - Flat pallets; pallet collars 4.9 
4415.20.90.00 - - Other 7.5 
44.16 00.00.00 Casks, barrels, vats, tube and other coopers’ products and 
parts thereof, of wood, including staves 4.1 
44.17 00.00.00 Tools, tool bodies, tool handles, broom or brush bodies and 
handles, of wood; boot or shoe lasts and trees, of wood 6 
44.18 Builders’ joinery and carpentry of wood, including 
cellular wood panels, assembled parquet panels, shingles 
and shakes: 
4418.10 - Windows, French-windows and their frames: 
4418.10.10.00 - - Of tropical wood as specified in additional Note 2 to this 
chapter 6 
4418.10.50.00 - - Coniferous 6 
4418.10.90.00 - - Other 6 
4418.20 - Doors and their frames and thresholds: 
4418.20.10.00 - - Of tropical wood, as specified in Additional Note 2 to this 
chapter 3 
4418.20.50.00 - - Coniferous 6 
4418.20.80.00 - - Of other wood 6 
H.S. Code 
Number Description Import Duty

398 CAP. 337.] IMPORT DUTIES 
4418.30 - Parquet panels: 
4418.30.10.00 - - For mosaic floors 6 
- - Other: 
4418.30.91.00 - - - Composed of two or more layers of wood 6 
4418.30.99.00 - - - Other 6 
4418.40.00.00 - Shuttering for concrete constructional work 4.1 
4418.50.00.00 - Shingles and shakes 4.9 
4418.90 - Other: 
4418.90.10.00 - - Glue-laminated timber 6 
4418.90.90.00 - - Other 6 
44.19 Table and kitchenware, of wood: 
4419.00.10.00 - Of tropical wood, as specified in Additional Note 2 to this 
Chapter 0 
4419.00.90.00 - Of other wood 3 
44.20 Wood marquetry and in laid wood; caskets and cases for 
jewellery or cutlery, and similar articles, of wood; 
statuettes and other ornaments, of wood; wooden articles 
of furniture not falling within Chapter 94: 
4420.10 - Statuettes and other ornaments, of wood: 
4420.10.11.00 - - Of tropical wood, as specified in Additional Note 2 to this 
Chapter 3 
4420.10.19.00 - - Of other wood 6 
4420.90 - Other: 
- - Wood marquetry and inlaid wood: 
4420.90.10.00 - - - Of tropical wood, as specified in Additional Note 2 to this 
Chapter 5 
4420.90.10.90 - - - Of other wood 10 
- - Other: 
4420.90.91.00 - - - Of tropical wood, as specified in Additional Note 2 to this 
Chapter 3 
4420.90.99.00 - - - Other 6 
44.21 Other articles of wood: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 399 
4421.10.00.00 - Clothes hangers 2.4 
4421.90 - Other: 
- - - Of fibreboard: 
4421.90.91.10 - - - - Step ladders 5 
4421.90.91.90 - - - - Other 5 
- - - Other: 
4421.90.98.10 - - - - Step ladders 0 
4421.90.98.90 - - - - Other 0 
H.S. Code 
Number Description Import Duty

400 CAP. 337.] IMPORT DUTIES 
CHAPTER 45 
CORK AND ARTICLES OF CORK 
NOTES 
1. This Chapter does not cover: 
(a) Footwear or parts of footwear of Chapter 64; 
(b) Headgear or parts of headgear of Chapter 65; or 
(c) Articles of Chapter 95 (for example, toys, games, sports requisites). 
H.S. Code 
Number 
Description 
Import Duty 
45.01 Natural cork, raw or simply prepared; waste cork; 
crushed, granulated or ground: 
4501.10.00.00 - Natural cork, raw or simply prepared 0 
4501.90.00.00 - Other 2.5 
45.02 00.00.00 Natural cork, debacked or roughly squared, or in 
rectangular (including square) blocks, plates, sheets or 
strip, (including sharp-edged blanks for corks and 
stoppers) 5.3 
45.03 Articles of natural cork: 
4503.10 - Corks and stoppers: 
4503.10.10.00 - - Cylindrical 8 
4503.10.90.00 - - Other 8 
4503.90.00.00 - Other 8 
45.04 Agglomerated cork (with or without a binding substance) 
and articles of agglomerated cork: 
4504.10 - Blocks, plates, sheets and strip; tiles of any shape; solid 
cylinders, including discs: 
- - Corks and stoppers: 
4504.10.11.00 - - - For sparkling wine, including those with discs of natural 
cork 8 
4504.10.19.00 - - - Other 8 
- - Other: 
4504.10.91.00 - - - With binding substance 8 
4504.10.99.00 - - - Other 8

IMPORT DUTIES [CAP. 337. 401 
4504.90 - Other: 
4504.90.10.00 - - Gaskets, washers and other seals, for use in civil aircraft 0 
- - Other: 
4504.90.91.00 - - - Corks and stoppers 8 
4504.90.99.00 - - - Other 8 
H.S. Code 
Number 
Description 
Import Duty

402 CAP. 337.] IMPORT DUTIES 
CHAPTER 46 
MANUFACTURES OF STRAW, OF ESPARTO OR 
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 
NOTES 
1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for 
plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, 
reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves 
and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament 
and strip and the like of plastics and strips of paper, but not strips of leather or composition leather 
or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip 
and the like of Chapter 54. 
2. This Chapter does not cover: 
(a) Wall coverings of heading No. 48.14; 
(b) Twine, cordage, ropes or cables, plaited or not (heading No. 56.07); 
(c) Footwear or headgear or parts thereof of Chapter 64 or 65; 
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or 
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 
3. For the purposes of heading No. 46.01, the expression "plaiting materials, plaits and similar 
products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits 
and similar products of plaiting materials, placed side by side and bound together, in the form of 
sheets, whether or not the binding materials are of spun textile materials. 
H.S. Code 
Number 
Description 
Import Duty 
46.01 Plaits and similar products of plaitingmaterials, whether 
or not assembled into strips; plaiting materials, plaits and 
similar products of plaiting materials, bound together in 
parallel strands or woven, in sheet form, whether or not 
being finished articles (for example mats, matting, 
screens): 
4601.10 - Plaits and similar products of plaiting materials, whether 
or not assembled into strips: 
4601.10.10.00 - - Of unspun vegetable materials 0 
4601.10.90.00 - - Other 3 
4601.20 - Mats, matting and screens of vegetable materials: 
4601.20.10.00 - - Of plaits or similar products of subheading 4601.10 4.5 
4601.20.90.00 - - Other 3 
- Other: 
4601.91 - - Of vegetable material: 
4601.91.10.00 - - - Of plaits or similar products of subheading 4601.10 4.5 
4601.91.90.00 - - - Other 3

IMPORT DUTIES [CAP. 337. 403 
4601.99 - - Other: 
- - - Of plaits or similar products of subheading 4601.10: 
4601.99.10.10 - - - - Imported for industrial production 4.7 
4601.99.10.90 - - - - Other 6.2 
- - - Other: 
4601.99.90.10 - - - - Imported for industrial production 2.7 
4601.99.90.90 - - - - Other 4.1 
46.02 Basketwork, wickerwork and other articles, made 
directly to shape from plaiting materials or made up from 
goods of heading No. 46.01; articles of loofah: 
4602.10 - Of vegetable materials: 
4602.10.10.00 - - Straw envelopes for bottles 1.7 
- - Other: 
4602.10.91.00 - - - Basketwork, wickerwork and other articles, made directly 
to shape from plaiting materials 4.5 
4602.10.99.00 - - - Other 4.5 
4602.90.00.00 - - Other 6.2 
H.S. Code 
Number 
Description 
Import Duty

404 CAP. 337.] IMPORT DUTIES 
SECTION X 
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; 
PAPER AND PAPERBOARD AND ARTICLES THEREOF

IMPORT DUTIES [CAP. 337. 405 
CHAPTER 47 
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 
NOTE 
1. For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" 
means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or 
sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda 
solution containing 18% sodium hydroxide (NaOH) at 20° C, and for sulphite wood pulp an ash 
content that does not exceed 0.15% by weight. 
H.S. Code 
Number 
Description Import Duty 
47.01 Mechanical wood pulp: 
4701.00.10.00 - Thermo-mechanical wood pulp 0 
4701.00.90.00 - Other 0 
47.02 00.00.00 Chemical wood pulp, dissolving grades 0 
47.03 Chemical wood pulp, soda or sulphate, other than 
dissolving grades: 
- Unbleached: 
4703.11.00.00 - - Coniferous 0 
4703.19.00.00 - - Non-coniferous 0 
- Semi-bleached or bleached: 
4703.21.00.00 - - Coniferous 0 
4703.29.00.00 - - Non-coniferous 0 
47.04 Chemical wood pulp, sulphite, other than dissolving 
grades: 
- Unbleached: 
4704.11.00.00 - - Coniferous 0 
4704.19.00.00 - - Non-coniferous 0 
- Semi-bleached or bleached: 
4704.21.00.00 - - Coniferous 0 
4704.29.00.00 - - Non-coniferous 0 
47.05 00.00.00 Semi-chemical wood pulp 0

406 CAP. 337.] IMPORT DUTIES 
47.06 Pulps of fibres derived from recovered (waste and scrap) 
paper or paperboard or of other fibrous cellulosic 
material: 
4706.10.00.00 - Cotton linters pulp 0 
4706.20.00.00 - Pulps of fibres derived from recovered (waste and scrap) 
paper or paperboard 0 
- Other: 
4706.91.00.00 - - Mechanical 0 
4706.92.00.00 - - Chemical 0 
4706.93.00.00 - - Semi-chemical 0 
47.07 Recovered (waste and scrap) paper or paperboard: 
4707.10.00.00 - Unbleached kraft paper or paperboard or corrugated paper 
or paperboard 0 
4707.20.00.00 - Other paper or paper board made mainly of bleached 
chemical pulp, not coloured in the mass 0 
4707.30 - Paper or paperboard made mainly of mechanical pulp (for 
example, newspapers, journals and similar printed 
matter): 
4707.30.10.00 - - Old and unsold newspapers and magazines, telephone 
directories, brochures and printed advertising material 0 
4707.30.90.00 - - Other 0 
4707.90 - Other, including unsorted waste and scrap: 
4707.90.10.00 - - Unsorted 0 
4707.90.90.00 - - Sorted 0 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 407 
CHAPTER 48 
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF 
PAPERBOARD 
NOTES 
1. This Chapter does not cover: 
(a) Articles of Chapter 30; 
(b) Stamping foils of heading No. 32.12; 
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); 
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 
No. 34.01), or with polishes, creams or similar preparations (heading No. 34.05); 
(e) Sensitised paper or paperboard of headings Nos. 37.01 to 37.04; 
(f) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22); 
(g) Paper reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated 
or covered with a layer of plastics, the latter constituting more than half the total thickness, 
or articles of such materials, other than wall coverings of heading No. 48.14 (Chapter 39); 
(h) Articles of heading No. 42.02 (for example, travel goods); 
(ij) Articles of Chapter 46 (manufactures of plaiting material); 
(k) Paper yarn or textile articles of paper yarn (Section XI); 
(l) Articles of Chapter 64 or Chapter 65; 
(m) Abrasive paper or paperboard (heading No.68.05) or paper- or paperboard-backed mica 
(heading No. 68.14) (paper and paperboard coated with mica powder are, however, to be 
classified in this Chapter); 
(n) Metal foil backed with paper or paperboard (Section XV); 
(o) Articles of heading No. 92.09; or 
(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for 
example, buttons). 
2. Subject to the provisions of Note 6, headings Nos. 48.01 to 48.05 include paper and paperboard 
which have been subjected to calendering, super calendering, glazing or similar finishing, 
including false-water marking or surface sizing, and also paper, paperboard, cellulose wadding 
and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except 
where heading No. 48.03 otherwise requires, these headings do not apply to paper, paperboard, 
cellulose wadding or webs of cellulose fibres which has been otherwise processed. 
3. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing 
of newspapers, of which not less than 65% by weight of the total fibre content consists of wood 
fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, 
having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres 
(microns), weighing not less than 40 g/m2 and not more than 65g/m2. 
4. In addition to hand made paper and paperboard, heading No. 48.02 covers only paper and 
paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and 
satisfying any of the following criteria: 
For paper or paperboard weighing not more than 150 g/m2 
(a) containing 10% or more of fibres obtained by a mechanical process, and 
(1) weighing not more than 80 g/m2, or 
(2) coloured throughout the mass; or 
(b) containing more than 8% ash, and 
(1) weighing not more than 80 g/m2, or 
(2) coloured throughout the mass; or 
(c) containing more than 3% ash and having a brightness of 60% or more; or 
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and 
a burst index equal to or less than 2.5 kPa.m2/g; or

408 CAP. 337.] IMPORT DUTIES 
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or 
less than 2.5 kPa.m2/g. 
For paper or paperboard weighing more than 150 g/m2: 
(a) coloured throughout the mass; or 
(b) having a brightness of 60% or more, and 
(1) a calliper of 225 micrometres (microns) or less, or 
(2) a calliper more than 225 micrometres (microns) but not more than 508 micrometres 
(microns) and an ash content more than 3%; or 
(c) having a brightness of less than 60%, a calliper of 254 micrometres (microns) or less and an 
ash content more than 8%. 
Heading No. 48.02 does not, however, cover filter paper or paperboard (including tea bag paper) 
or felt paper of paperboard. 
5. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 
80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or 
soda processes. 
6. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding 
and webs of cellulose fibres answering to a description in two or more of the headings Nos. 48.01 
to 48.11 are to be classified under that one of such headings which occurs last in numerical order 
in the Nomenclature. 
7. A. Headings Nos. 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, 
cellulose wadding and webs of cellulose fibres: 
(a) in strips or rolls of a width exceeding 15 cm; or 
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side 
exceeding 15 cm in the unfolded state. 
B. Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose 
fibres: 
(a) in strips or rolls of a width exceeding 36 cm; or 
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side 
exceeding 15 cm in the unfolded state. 
Except that hand made paper and paperboard in any size or shape as made directly and having all 
its edges deckled remains classified, subject to the provisions of Note 6, in heading No. 48.02. 
8. For the purposes of heading No. 48.14, the expression "wallpaper and similar wall coverings" 
applies only to: 
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall 
or ceiling decoration; 
(i) Grained, embossed, surface coloured, design printed or otherwise surface decorated 
(e.g. with a textile flock), whether or not coated or covered with transparent protective 
plastics; 
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, 
etc; 
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, 
embossed, coloured, design printed or otherwise decorated; or 
(iv) Covered on the face side with plaiting material, whether or not bound together in 
parallel strands or woven; 
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or 
ceiling decoration; 
(c) Wall coverings for paper made up of several panels, in rolls or sheets, printed so as to make 
up a scene, design or motif when applied to a wall. 
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall 
coverings, are to be classified in heading No. 48.15.

IMPORT DUTIES [CAP. 337. 409 
9. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, 
embossed or perforated. 
10. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or 
similar machines and paper lace. 
11. Except for goods of heading No. 48.14 or 48.21, paper, paperboard, cellulose wadding and 
articles thereof, printed with motifs, characters or pictorial representations, which are not merely 
incidental to the primary use of the goods, fall in Chapter 49. 
SUBHEADING NOTES 
1. For the purposes of subheadings Nos. 4804.11 and 4804.19, "kraftliner" means machine finished 
or machine glazed paper or paperboard, of which not less than 80 % by weight of the total fibre 
content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, 
weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the 
following table or the linearly interpolated or extrapolated equivalent for any other weight. 
2. For the purposes of subheadings Nos. 4804.21 and 4804.29, "sack kraft paper" means machine 
finished paper, of which not less than 80% by weight of the total fibre content consists of fibres 
obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but 
not more than 115g/m2 and meeting one of the following sets of specifications: 
(a) Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 
4.5% in the cross direction and of more than 2% in the machine direction. 
(b) Having minima for tear and tensile as indicated in the following table or the linearly 
interpolated equivalent for any other weight: 
3. For the purposes of subheading No. 4805.10.00.00, "semi chemical fluting paper" means paper, 
in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached 
Weight 
g/m2 
Minimum Mullen bursting strength 
kPA 
115 
125 
200 
300 
400 
393 
417 
637 
824 
961 
Minimum tear Minimum tensile 
mN kN/m 
Weight 
g/m 
Machine direction Machine direction 
plus cross direction 
Cross direction Machine direction 
plus cross direction 
60 700 1 510 1.9 6.0 
70 830 1 790 2.3 7.2 
80 965 2 070 2.8 8.3 
100 1 230 2 635 3.7 10.6 
115 1 425 3 060 4.4 12.3

410 CAP. 337.] IMPORT DUTIES 
hardwood fibres obtained by a semi chemical pulping process, and having a CMT 60 (Concora 
Medium Test with 60 minutes of conditioning) crush resistance exceeding 196 newtons at 50% 
relative humidity, at 23° C. 
4. For the purposes of subheading No. 4805.30, "sulphite wrapping paper" means machine glazed 
paper, of which more than 40% by weight of the total fibre content consists of wood fibres 
obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a 
Mullen burst index of not less than 1.47 kPa.m2/g. 
5. For the purposes of subheading No. 4810.21 "light weight coated paper" means paper coated on 
both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15g/m2 
per side, on a base of which not less than 50% by weight of the total fibre content consists of wood 
fibres obtained by a mechanical process. 
ADDITIONAL NOTE 
1. For the purposes of subheading 4801.00.10.00, the expression 'newsprint' shall be taken to apply 
to white paper or to paper which has been slightly coloured in the pulp, the mechanical pulp 
content of which represents at least 70% of the total fibre content, glazed to an extent not 
exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2 and not more than 57g/m2, 
with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less 
than 31 cm, containing 8% or less by weight of fillers, and intended for the printing of daily 
newspapers, weekly papers or other periodicals of heading No. 49.02, published at least 10 times 
per year. 
Additional Note 
For the purpose of this Chapter, unless otherwise provided for, recycled paper and bleach free 
paper of headings 48.01 to 48.11 shall not be subject to the rate of duty applicable under the said 
headings. 
H.S. Code 
Number Description Import Duty 
48.01 Newsprint, in rolls or sheets: 
4801.00.10.00 - Mentioned in the additional note 1 to this chapter 0.5 
4801.00.90.00 - Other 0.5 
48.02 Uncoated paper and paperboard, of a kind used for 
writing, printing or other graphic purposes, and punch 
card stock and punch tape paper, in rolls or sheets, 
other than paper of heading No. 48.01 or 48.03; handmade 
paper and paperboard: 
4802.10.00.00 - Hand-made paper and paperboard 0 
4802.20.00.00 - Paper and paper board of a kind used as a base for photosensitive, 
heat-sensitive or electro-sensitive paper or 
paperboard 3.6 
4802.30.00.00 - Carbonising base paper 0 
4802.40 - Wallpaper base:

IMPORT DUTIES [CAP. 337. 411 
4802.40.10.00 - - Not containing fibres obtained by a mechanical process 
or of which not more than 10% by weight of the total 
fibre content consists of such fibres 2.4 
4802.40.90.00 - - Other 2.4 
- Other paper and paperboard, not containing fibres 
obtained by a mechanical process or of which not more 
than 10% by weight of the total fibre content consists of 
such fibres: 
4802.51 - - Weighing less than 40 g/m2 
4802.51.10.00 - - - Paper weighing not more than 15 g/m2 for use in stensil 
making 0 
4802.51.90.00 - - - Other 2.4 
4802.52 - - Weighing 40 g/m2 or more but not more than 150g/m2; 
4802.52.20.00 - - - In rolls 2.4 
4802.52.80.00 - - - In sheets 2.4 
4802.53 - - Weighing more than 150 g/m2 
4802.53.20.00 - - - In rolls 2.4 
4802.53.80.00 - - - In sheets 2.4 
4802.60 - Other paper and paperboard, of which more than 10% by 
weight of the total fibre content consists of fibres 
obtained by a mechanical process: 
- - Weighing less than 72 g/m2and of which more than 50% 
by weight of the total fibre content consists of fibres 
obtained by a mechanical process: 
4802.60.11.00 - - - In rolls 0 
4802.60.19.00 - - - In sheets 0 
- - Other: 
4802.60.91.00 - - - In rolls 2.4 
4802.60.99.00 - - - In sheets 2.4 
48.03 Toilet or facial tissue stock, towel or napkin stock and 
similar paper of a kind used for household or sanitary 
purposes, cellulose wadding and webs of cellulose fibres, 
whether or not crêped, crinkled, embossed, perforated, 
surface-coloured, surface-decorated or printed, in rolls 
or sheets: 
4803.00.10.00 - Cellulose wadding 2.4 
H.S. Code 
Number Description Import Duty

412 CAP. 337.] IMPORT DUTIES 
- Crêped paper and webs of cellulose fibres (tissues), 
weighing per ply: 
4803.00.31.00 - - Not more than 25 g/m2 2.4 
4803.00.39.00 - - More than 25 g/m2 2.4 
4803.00.90.00 - - Other 2.4 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, 
other than that of heading No 48.02 or 48.03: 
4804.11 - - Unbleached: 
- - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process: 
4804.11.11.00 - - - - Weighing less than 150 g/m2 2.1 
4804.11.15.00 - - - - Weighing 150 g/m2 or more but less than 175 g/m2 2.1 
4804.11.19.00 - - - - Weighing 175 g/m2 or more 2.1 
4804.11.90.00 - - - Other 2.1 
4804.19 - - Other: 
- - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process: 
- - - - Composed of one or more layers unbleached and an 
outside layer bleached, semi-bleached or coloured, 
weighing per m2 
4804.19.11.00 - - - - - Less than 150 g 2.1 
4804.19.15.00 - - - - - 150 g or more but less than 175 g 2.1 
4804.19.19.00 - - - - - 175 g or more 2.1 
- - - - Other, weighing per m2: 
4804.19.31.00 - - - - - Less than 150 g 2.1 
4804.19.38.00 - - - - - 150 g or more but less than 175 g 2.1 
4804.19.90.00 - - - Other 2.1 
- Sack kraft paper: 
4804.21 - - Unbleached: 
4804.21.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.4 
4804.21.90.00 - - - Other 2.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 413 
4804.29 - - Other: 
4804.29.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.4 
4804.29.90.00 - - - Other 2.1 
- Other kraft paper and paperboard weighing 150 g/m2 or 
less: 
4804.31 - - Unbleached: 
4804.31.10.00 - - - For the manufacture of paper yarn of heading No. 53.08 
or of paper yarn reinforced with metal of heading 
No.56.07 0 
- - - Other: 
- - - - Of which not less than 80% by weight of the total 
fibre content consists of coniferous fibres obtained 
by the chemical sulphate or soda process: 
4804.31.51.00 - - - - - Kraft electro-technical insulating paper 2.1 
4804.31.59.00 - - - - - Other 2.1 
4804.31.90.00 - - - - Other 2.1 
4804.39 - - Other: 
4804.39.10.00 - - - For the manufacture of paper yarn of heading No. 53.08 
or of paper yarn reinforced with metal of heading 
No.56.07 0 
- - - Other: 
- - - - Of which not less than 80% by weight of the total 
fibre content consists of coniferous fibres obtained 
by the chemical sulphate or soda process: 
4804.39.51.00 - - - - - Bleached uniformly throughout the mass 2.1 
4804.39.59.00 - - - - - Other 2.1 
4804.39.90.00 - - - - Other 2.1 
- Other kraft paper and paperboard weighing more than 
150 g/m2 but less than 225 g/m2 
4804.41 - - Unbleached: 
4804.41.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
- - - Other: 
4804.41.91.00 - - - - Saturating kraft 2.1 
H.S. Code 
Number Description Import Duty

414 CAP. 337.] IMPORT DUTIES 
4804.41.99.00 - - - - Other 2.1 
4804.42 - - Bleached uniformly throughout the mass and of which 
more than 95% by weight of the total fibre content 
consists of wood fibres obtained by a chemical process: 
4804.42.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
4804.42.90.00 - - - Other 2.1 
4804.49 - - Other: 
4804.49.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
4804.49.90.00 - - - Other 2.1 
- Other kraft paper and paperboard weighing 225 g/m2 
or more: 
4804.51 - - Unbleached: 
4804.51.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
4804.51.90.00 - - - Other 2.1 
4804.52 - - Bleached uniformly throughout the mass and of which 
more than 95% by weight of the total fibre content 
consists of wood fibres obtained by a chemical process: 
4804.52.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
4804.52.90.00 - - - Other 2.1 
4804.59 - - Other: 
4804.59.10.00 - - - Of which not less than 80% by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process 2.1 
4804.59.90.00 - - - Other 2.1 
48.05 Other uncoated paper and paperboard, in rolls or 
sheets, not further worked or processed than as 
specified in Note 2 to this Chapter: 
4805.10.00.00 - Semi-chemical fluting paper (corrugating medium) 2.4 
- Multi-ply paper and paperboard: 
4805.21.00.00 - - Each layer bleached 2.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 415 
4805.22 - - With only one outer layer bleached: 
4805.22.10.00 - - - Testliner 2.4 
4805.22.90.00 - - - Other 2.4 
4805.23.00.00 - - Having three or more layers, of which only the two outer 
layers are bleached 2.4 
4805.29 - - Other: 
4805.29.10.00 - - - Testliner 2.4 
4805.29.90.00 - - - Other 2.4 
4805.30 - Sulphite wrapping paper: 
4805.30.10.00 - - Weighing less than 30 g/m2 2.4 
4805.30.90.00 - - Weighing 30 g/m2 or more 3.6 
4805.40.00.00 - Filter paper and paperboard 2.4 
4805.50.00.00 - Felt paper and paperboard 2.4 
4805.60 - Other paper and paperboard, weighing 150 g/m2 or less: 
4805.60.10.00 - - Strawpaper and strawboard 0 
- - Paper and paperboard for corrugated paper and 
paperboard: 
4805.60.20.00 - - - Wellenstoff 2.4 
4805.60.40.00 - - - Testliner 2.4 
4805.60.60.00 - - - Other 2.4 
4805.60.90.00 - - Other 3.6 
4805.70 - Other paper and paperboard, weighing more than 150 g/ 
m2 but less than 225 g/m2 
- - Paper and paperboard for corrugated paper and 
paperboard: 
4805.70.11.00 - - - Testliner 2.4 
4805.70.19.00 - - - Other 2.4 
4805.70.90.00 - - Other 2.4 
4805.80 - Other paper and paperboard, weighing 225 g/m2 or 
more: 
- - Made from wastepaper: 
4805.80.11.00 - - - Testliner 2.4 
4805.80.19.00 - - - Other 2.4 
4805.80.90.00 - - Other 2.4 
H.S. Code 
Number Description Import Duty

416 CAP. 337.] IMPORT DUTIES 
48.06 Vegetable parchment, greaseproof papers, tracing 
papers and glassine and other glazed transparent or 
translucent papers, in rolls or in sheets: 
4806.10.00.00 - Vegetable parchment 10 
4806.20.00.00 - Greaseproof papers 3.6 
4806.30.00.00 - Tracing papers 10 
4806.40 - Glassine and other glazed transparent or translucent 
papers: 
4806.40.10.00 - - Glassine papers 3.6 
4806.40.90.00 - - Other 3.6 
48.07 Composite paper and paperboard (made by sticking flat 
layers of paper or paperboard together with an 
adhesive), not surface-coated or impregnated, whether 
or not internally reinforced, in rolls or sheets: 
4807.10.00.00 - Paper and paperboard, laminated internally with bitumen, 
tar or asphalt 10 
4807.90 - Other: 
4807.90.10.00 - - Straw paper and paperboard, whether or not covered with 
paper other than straw paper 10 
- - Other: 
4807.90.50.00 - - - Made from wastepaper, whether or not covered with 
paper 10 
4807.90.90.00 - - - Other 10 
48.08 Paper and paperboard, corrugated (with or without 
glued flat surface sheets), crêped, crinkled, embossed or 
perforated, in rolls or sheets, other than paper of the 
kind described in heading No. 48.03: 
4808.10 - Corrugated paper and paperboard, whether or not 
perforated: 
4808.10.00.10 - - In sheets 11 
4808.10.00.90 - - Other 11 
4808.20.00.00 - Sack kraft paper, crêped or crinkled, whether or not 
embossed or perforated 3.6 
4808.30.00.00 - Other kraft paper, crêped or crinkled, whether or not 
embossed or perforated 2.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 417 
4808.90.00.00 - Other 10 
48.09 Carbon paper, self-copy paper and other copying or 
transfer papers (including coated or impregnated paper 
for duplicator stencils or offset plates), whether or not 
printed, in rolls or sheets: 
4809.10.00.00 - Carbon or similar copying papers 3.6 
4809.20 - Self-copy paper: 
4809.20.10.00 - - In rolls 2.5 
4809.20.90.00 - - In sheets 9 
4809.90.00.00 - Other 9 
48.10 Paper and paperboard, coated on one or both sides with 
kaolin (China clay) or other inorganic substances, with 
or without a binder, and with no other coating, whether 
or not surface-coloured, surface-decorated or printed, 
in rolls or sheets: 
- Paper and paperboard of a kind used for writing, 
printing or other graphic purposes, not containing fibres 
obtained by a mechanical process or of which not more 
than 10% by weight of the total content consists of such 
fibres: 
4810.11 - - Weighing not more than 150 g/m2: 
4810.11.10.00 - - - Paper and paperboard of a kind used as a base for photosensitive, 
heat-sensitive or electro-sensitive paper or 
paperboard 2.5 
- - - Other: 
4810.11.91.00 - - - - In rolls 2.4 
4810.11.99.00 - - - - In sheets 2.4 
4810.12.00.00 - - Weighing more than 150 g/m2 2.5 
- Paper and paper board of a kind used for writing, 
printing or other graphic purposes, of which more than 
10% by weight of the total fibre content consists of fibres 
obtained by a mechanical process: 
4810.21.00.00 - - Light-weight coated paper 2.5 
4810.29 - - Other: 
- - - In rolls: 
4810.29.11.00 - - - - Wallpaper base 2.5 
H.S. Code 
Number Description Import Duty

418 CAP. 337.] IMPORT DUTIES 
4810.29.19.00 - - - - Other 2.5 
4810.29.90.00 - - - In sheets 2.5 
- Kraft paper and paperboard, other than of a kind used for 
writing, printing or other graphic purposes: 
4810.31.00.00 - - Bleached uniformly throughout the mass and of which 
more than 95% by weight of the total fibre content 
consists of wood fibres obtained by a chemical process, 
and weighing 150 g/m2 or less 3.6 
4810.32 - - Bleached uniformly throughout the mass and of which 
more than 95% by weight of the total fibre content 
consists of wood fibres obtained by a chemical process, 
and weighing more than 150 g/m2: 
4810.32.10.00 - - - Coated with kaolin 2.5 
4810.32.90.00 - - - Other 2.5 
4810.39.00.00 - - Other 0 
- Other paper and paperboard: 
4810.91 - - Multi-ply: 
4810.91.10.00 - - - Each layer bleached 3.6 
4810.91.30.00 - - - With only one outer layer bleached 3.6 
4810.91.90.00 - - - Other 3.6 
4810.99 - - Other: 
4810.99.10.00 - - - Bleached paper and paperboard, coated with kaolin 2.5 
4810.99.30.00 - - - Coated with mica powder 2.4 
- - - Other: 
4810.99.90.10 - - - - Printed wrapping paper of a width not exceeding 102 
cm 9 
4810.99.90.90 - - - - Other 3.6 
48.11 Paper, paperboard, cellulose wadding and webs of 
cellulose fibres, coated, impregnated, covered, surfacecoloured, 
surface-decorated or printed, in rolls or 
sheets, other than goods of the kind described in 
headingNo.48.03, 48.09 or 48.10: 
4811.10.00.00 - Tarred, bituminised or asphalted paper and paperboard 9 
- Gummed or adhesive paper and paperboard: 
4811.21.00.00 - - Self-adhesive 2.4 
4811.29.00.00 - - Other 2.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 419 
- Paper and paperboard coated, impregnated or covered 
with plastics (excluding adhesives): 
4811.31.00.00 - - Bleached, weighing more than 150 g/m2 2.5 
4811.39.00.00 - - Other 2.5 
4811.40 - Paper and paperboard, coated, impregnated or covered 
with wax, paraffin wax, stearin, oil or glycerol: 
4811.40.00.10 - - Printed wrapping paper of a width not exceeding 102 cm 9 
4811.40.00.90 - - Other 3.6 
4811.90 - Other paper, paperboard, cellulose wadding and webs of 
soft cellulose: 
4811.90.10.00 - - Continuous forms 9 
4811.90.90.00 - - Other 2.4 
48.12 00.00.00 Filter blocks, slabs and plates, of paper pulp 10 
48.13 Cigarette paper, whether or not cut to size or in the 
form of booklets or tubes: 
4813.10.00.00 - In the form of booklets or tubes 5.1 
4813.20.00.00 - In rolls of a width not exceeding 5 cm 0 
4813.90.00.00 - Other 0 
48.14 Wallpaper and similar wall coverings; window 
transparencies of paper: 
4814.10.00.00 - "Ingrain" paper 7 
4814.20.00.00 - Wallpaper and similar wall covering, consisting of paper 
coated or covered, on the face side, with a grained, 
embossed, coloured, design-printed or otherwise 
decorated layer of plastics 12.5 
4814.30.00.00 - Wallpaper and similar wall coverings, consisting of paper 
covered, on the face side, with plaiting material, whether 
or not bound together in parallel strands or woven 4.1 
4814.90 - Other: 
4814.90.10.00 - - Wall paper and similar wall coverings, consisting of 
grained, embossed, surface-coloured, design-printed or 
otherwise surface-decorated paper, coated or covered 
with transparent protective plastics 7 
4814.90.90.00 - - Other 7 
H.S. Code 
Number Description Import Duty

420 CAP. 337.] IMPORT DUTIES 
48.15 00.00.00 Floor coverings on a base of paper or of paperboard, 
whether or not cut to size 11 
48.16 Carbon paper, self-copy paper and other copying or 
transfer papers (other than those of heading No. 48.09), 
duplicator stencils and offset plates, of paper, whether 
or not put up in boxes: 
4816.10.00.00 - Carbon or similar copying papers 9 
4816.20.00.00 - Self-copy paper 9 
4816.30.00.00 - Duplicator stencils 9 
4816.90.00.00 - Other 9 
48.17 Envelopes, letter cards, plain postcards and 
correspondence cards, of paper or paperboard, boxes, 
pouches, wallets and writing compendiums, of paper or 
paperboard, containing an assortment of paper 
stationery: 
4817.10.00.00 - Envelopes 12 
4817.20.00.00 - Letter cards, plain postcards and correspondence cards 12 
4817.30.00.00 - Boxes, pouches, wallets and writing compendiums, of 
paper or paperboard, containing an assortment of paper 
stationery 12 
48.18 Toilet paper and similar paper, cellulose wadding or 
webs of cellulose fibres, of a kind used for house hold or 
sanitary purposes, in rolls of a width not 
exceeding36cm, or cut to size or shape; handkerchiefs, 
cleansing tissues, towels, table-cloths, serviettes, napkins 
for babies, tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel and 
clothing accessories, of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres: 
4818.10 - Toilet paper: 
4818.10.10.00 - - Weighing, per ply, 25 g/m2 or less 9 
4818.10.90.00 - - Weighing, per ply, more than 25 g/m2 9 
4818.20 - Handkerchiefs, cleansing or facial tissues and towels: 
4818.20.10.00 - - Handkerchiefs and cleansing or facial tissues 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 421 
- - Hand towels: 
4818.20.91.00 - - - In rolls 11 
4818.20.99.00 - - - Other 11 
4818.30.00.00 - Tablecloths and serviettes 11 
4818.40 - Sanitary towels and tampons, napkins and napkin liners 
for babies and similar sanitary articles: 
- - Sanitary towels, tampons and similar articles: 
4818.40.11.00 - - - Sanitary towels 10 
4818.40.13.00 - - - Tampons 10 
4818.40.19.00 - - - Other 10 
- - Napkins and napkin liners for babies and similar 
sanitary articles: 
4818.40.91.00 - - - Not put up for retail sale 10 
4818.40.99.00 - - - Other 7 
4818.50.00.00 - Articles of apparel and clothing accessories 11 
4818.90 - Other: 
4818.90.10.00 - - Articles of a kind used for surgical, medical or hygienic 
purposes, not put up for retail sale 10 
4818.90.90.00 - - Other 11 
48.19 Cartons, boxes, cases, bags and other packing 
containers, of paper, paperboard, cellulose wadding or 
webs of cellulose fibres; box files, letter trays, and 
similar articles, of paper or paperboard of a kind used 
in offices, shops or the like: 
4819.10.00.00 - Cartons, boxes and cases, of corrugated paper or 
paperboard 12 
4819.20 - Folding cartons, boxes and cases, of non-corrugated 
paper or paperboard: 
4819.20.10.00 - - With a weight of the paper or the paperboard of less than 
600 g/m2 12 
4819.20.90.00 - - With a weight of the paper or the paperboard of 600 
g/m2 or more 12 
4819.30 - Sacks and bags, having a base of a width of 40 cm or 
more: 
4819.30.00.10 - - Paper bags 12 
4819.30.00.90 - - Other 12 
H.S. Code 
Number Description Import Duty

422 CAP. 337.] IMPORT DUTIES 
4819.40 - Other sacks and bags, including cones: 
4819.40.00.10 - - Paper bags 12 
4819.40.00.90 - - Other 12 
4819.50 - Other packing containers, including record sleeves: 
4819.50.00.10 - - Cartons, boxes and cases of paper or paperboard 12 
4819.50.00.90 - - Other 12 
4819.60 - Box files, letter trays, storage boxes and similar articles, 
of a kind used in offices, shops or the like: 
4819.60.00.10 - - Box files 11 
4819.60.00.90 - - Other 11 
48.20 Registers, account books, notebooks, order books, 
receipt books, letterpads, memorandum pads, diaries 
and similar articles, exercise books, blotting-pads, 
binders (loose-leaf or other), folders, file covers, 
manifold business forms, inter-leaved carbon sets and 
other articles of stationery, of paper or paperboard; 
albums for samples orforcollectionsandbook-covers, of 
paper or paperboard: 
4820.10 - Registers, account books, note books, order books, 
receipt books, letter pads, memorandum pads, diaries and 
similar articles: 
4820.10.10.00 - - Registers, account books, order books and receipt books 12 
4820.10.30.00 - - Note books, letter pads and memorandum pads 12 
4820.10.50.00 - - Diaries 12 
4820.10.90.00 - - Other 12 
4820.20.00.00 - Exercise books 12 
4820.30.00.00 - Binders (other than book covers), folders and file covers 12 
4820.40 - Manifold business and interleaved carbon sets: 
4820.40.10.00 - - Continuous forms 12 
4820.40.90.00 - - Other 12 
4820.50.00.00 - Albums for samples or for collections 12 
4820.90.00.00 - Other 12 
48.21 Paper or paperboard labels of all kinds, whether or not 
printed: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 423 
4821.10 - Printed: 
4821.10.10.00 - - Self-adhesive 10 
4821.10.90.00 - - Other 10 
4821.90 - Other: 
4821.90.10.00 - - Self-adhesive 10 
4821.90.90.00 - - Other 10 
48.22 Bobbins, spools, cops and similar supports of paper 
pulp, paper or paperboard (whether or not perforated 
or hardened): 
4822.10.00.00 - Of a kind used for winding textile yarn 11 
4822.90.00.00 - Other 2.4 
48.23 Other paper, paperboard, cellulose wadding and webs 
of cellulose fibres, cut to size or shape; other articles of 
paper pulp, paper, paperboard, cellulose wadding or 
webs of cellulose fibres: 
- Gummed or adhesive paper, in strips or rolls: 
4823.11 - - Self-adhesive: 
- - - Of a width not exceeding 10 cm, the coating of which 
consists of unvulcanised natural or synthetic rubber: 
4823.11.11.00 - - - - Self-adhesive on one side 4.6 
4823.11.19.00 - - - - Self-adhesive on both sides 4.6 
4823.11.90.00 - - - Other 9 
4823.19.00.00 - - Other 9 
4823.20.00.00 - Filter paper and paperboard 9 
4823.40.00.00 - Rolls, sheets and dial, printed for self-recording apparatus 11 
- Other paper and paperboard, of a kind used for writing, 
printing or other graphic purposes: 
4823.51 - - Printed, embossed or perforated: 
4823.51.10.00 - - - Continuous forms 9 
- - - Other: 
4823.51.90.10 - - - - File refills, analysis sheets, foolscaps, index cards 9 
4823.51.90.90 - - - - Other 9 
4823.59 - - Other: 
H.S. Code 
Number Description Import Duty

424 CAP. 337.] IMPORT DUTIES 
4823.59.10.00 - - - In strips or rolls for office machines and the like 9 
- - - Other: 
4823.59.90.10 - - - - File refills, analysis sheets, foolscaps, index cards 9 
4823.59.90.90 - - - - Other 9 
4823.60 - Trays, dishes, plates, cups and the like, of paper or 
paperboard: 
4823.60.10.00 - - Trays, dishes and plates 11 
4823.60.90.00 - - Other 11 
4823.70 - Moulded or pressed articles of paper pulp: 
- - Moulded trays and boxes for packing eggs: 
4823.70.10.10 - - - Trays for packing eggs 4.5 
4823.70.10.90 - - - Other 11 
4823.70.90.00 - - Other 11 
4823.90 - Other: 
4823.90.10.00 - - Gaskets, washers and other seals, for use in civil aircraft 0 
- - Other: 
4823.90.15.00 - - - Cards, not punched, for punch card machines, whether 
or not in strips 11 
4823.90.20.00 - - - Perforated paper and paperboard for Jacquard and 
similar machines 4.6 
4823.90.30.00 - - - Fans and hand screens; frames therefor and parts of such 
frames 5.6 
- - - Other: 
4823.90.50.00 - - - - Cut to size or shape 9 
4823.90.90.00 - - - - Other 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 425 
CHAPTER 49 
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE 
PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 
NOTES 
1. This Chapter does not cover: 
(a) Photographic negatives or positives on transparent bases (Chapter 37); 
(b) Maps, plans or globes, in relief, whether or not printed (heading No. 90.23); 
(c) Playing cards or other goods of Chapter 95; or 
(d) Original engravings, prints or lithographs (heading No. 97.02), postage or revenue stamps, 
stamp postmarks, first day covers, postal stationery or the like of heading No. 97.04, 
antiques of an age exceeding one hundred years or other articles of Chapter 97. 
2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a 
duplicating machine, produced under the control of a computer, embossed, photographed, 
photocopied, thermocopied or typewritten. 
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of 
newspapers, journals or periodicals comprising more than one number under a single cover are 
to be classified in heading No. 49.01, whether or not containing advertising material. 
4. Heading No. 49.01 also covers: 
(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative 
text, put up with numbered pages in a form suitable for binding into one or more volumes; 
(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and 
(c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, 
constituting the whole or a part of a complete work and designed for binding. 
However, printed pictures or illustrations not bearing a text, whether in the form of signatures 
or separate sheets, fall in heading No. 49.11. 
5. Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are 
essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, 
year books published by trade associations, tourist propaganda). Such publications are to be 
classified in heading No. 49.11. 
6. For the purposes of heading No.49.03, the expression "children's picture books" means books for 
children in which the pictures form the principal interest and the text is subsidiary. 
H.S. Code 
Number Description Import Duty 
49.01 Printed books, brochures, leaflets and similar printed 
matter, whether or not in single sheets: 
4901.10.00.00 - In single sheets, whether or not folded 0 
- Other: 
4901.91.00.00 - - Dictionaries and encyclopaedias, and serial instalments 
thereof 0 
4901.99.00.00 - - Other 0

426 CAP. 337.] IMPORT DUTIES 
49.02 Newspapers, journals and periodicals, whether or not 
illustrated or containing advertising material: 
4902.10.00.00 - Appearing at least four times a week 0 
4902.90 - Other: 
4902.90.10.00 - - Appearing once a week 0 
4902.90.30.00 - - Appearing once a month 0 
4902.90.90.00 - - Other 0 
49.03 00.00.00 Children’s picture, drawing or colouring books 2.4 
49.04 00.00.00 Music, printed or in manuscript, whether or not bound or 
illustrated 0 
49.05 Maps and hydrographic or similar charts of all kinds 
including atlases, wall maps, topographical plans, and 
globes, printed: 
4905.10.00.00 - Globes 1.8 
- Other: 
4905.91.00.00 - - In book form 0 
4905.99.00.00 - - Other 0 
49.06 00.00.00 Plans and drawings for architectural, engineering, 
industrial, commercial, topographical or similar 
purposes, being originals drawn by hand; hand-written 
texts; photographic reproductions on sensitised paper and 
carbon copies of the foregoing 0 
49.07 Unused postage, revenue or similar stamps of current or 
new issue inthecountrytowhichtheyare destined; stampimpressed 
paper; banknotes; cheque forms; stock, share 
or bond certificates and similar documents of title: 
4907.00.10.00 - Postage, revenue and similar stamps 0 
4907.00.30.00 - Banknotes 0 
4907.00.90.00 - Other 0 
49.08 Transfers (decalcomanias): 
4908.10.00.00 - Transfers (decalcomanias), vitrifiable 5.3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 427 
4908.90.00.00 - Other 5.3 
49.09 Printed or illustrated postcards; printed cards bearing 
personal greetings, messages or announcements, whether 
or not illustrated with or without envelopes or trimmings: 
4909.00.10.00 - Printed or illustrated postcards 6.5 
4909.00.90.00 - Other 6.5 
49.10 Calendars of any kind, printed, including, calendar 
blocks: 
4910.00.00.10 - Calendars containing advertising matter 1.8 
4910.00.00.90 - Other 6 
49.11 Other printed matter, including printed pictures and 
photographs: 
4911.10 - Trade advertising material, commercial catalogues and the 
like: 
4911.10.10.00 - - Commercial catalogues 5.8 
4911.10.90.00 - - Other 5.8 
- Other: 
4911.91 - - Pictures, designs and photographs: 
4911.91.10.00 - - - Sheets (not being trade advertising material), not folded, 
merely with illustrations or pictures not bearing a text or 
caption, for editions of books or periodicals which are 
published in different countries in one or more languages 0 
4911.91.80.00 - - - Other 5.8 
4911.99 - - Other: 
4911.99.00.10 - - - Documents, industrial charts and diagrams 5.8 
4911.99.00.20 - - - Examination papers 1.8 
4911.99.00.90 - - - Other 5.8 
H.S. Code 
Number Description Import Duty

428 CAP. 337.] IMPORT DUTIES 
SECTION XI 
TEXTILES AND TEXTILE ARTICLES 
NOTES 
1. This Section does not cover: 
(a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste 
(heading No. 05.03); 
(b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04), except straining 
cloth of a kind commonly used in oil presses or the like (heading No. 59.11); 
(c) Cotton linters or vegetable materials of Chapter 14; 
(d) Asbestos of heading No. 25.24 or articles of asbestos and other products of heading No. 
68.12 or 68.13; 
(e) Articles of heading No. 30.05 or 30.06 (for example, wadding, gauze, bandages and similar 
articles for medical, surgical, dental or veterinary purposes, sterile surgical suture 
materials); yarn used to clean between the teeth (dental floss), in individual retail packages, 
of heading 33.06; 
(f) Sensitised textile of headings Nos. 37.01 to 37.04; 
(g) Monofilament of which any cross-sectional dimension exceeds l mm or strip or the like (for 
example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39) or 
plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 
46); 
(h) Woven, knitted or crocheted fabrics, felt or nonwoven, impregnated, coated, covered or 
laminated with plastics, or articles thereof, of Chapter 39; 
(ij) Woven, knitted or crocheted fabrics, felt or nonwoven, impregnated, coated, covered or 
laminated with rubber, or articles thereof, of Chapter 40; 
(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial 
fur or articles thereof, of heading No. 43.03 or 43.04; 
(l) Articles of textile materials of heading No. 42.01 or 42.02; 
(m) Products or articles of Chapter 48 (for example, cellulose wadding); 
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; 
(o) Hair-nets or other headgear or parts thereof of Chapter 65; 
(p) Goods of Chapter 67; 
(q) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of 
carbon fibres of heading No. 68.15; 
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible 
ground of fabric (Chapter 70); 
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); 
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets); 
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and 
typewriter ribbons); or 
(v) Articles of Chapter 97. 
2. (A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture 
of two or more textile materials are to be classified as if consisting wholly of that one textile 
material which predominates by weight over any other single textile material. When no one 
textile material predominates by weight, the goods are to be classified as if consisting 
wholly of that one textile material which is covered by the heading which occurs last in 
numerical order among those which equally merit consideration. 
(B) For the purposes of the above rule: 
(a) Gimped horsehair yarn (heading No. 51.10) and metallised yarn (heading No. 56.05) are 
to be treated as a single textile material the weight of which is to be taken as the

IMPORT DUTIES [CAP. 337. 429 
aggregate of the weights of its components; for the classification of woven fabrics, 
metal thread is to be regarded as a textile material; 
(b) The choice of appropriate heading shall be effected by determining first the Chapter and 
then the applicable heading within that Chapter, disregarding any materials not 
classified in that Chapter; 
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 
55 are to be treated as a single Chapter; 
(d) Where a Chapter or a heading refers to goods of a different textile materials, such 
materials are to be treated as a single textile material. 
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 
3, 4, 5 or 6 below. 
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns 
(single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, 
cordage, ropes and cables": 
(a) Of silk or waste silk, measuring more than 20, 000 decitex; 
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), 
measuring more than 10, 000 decitex; 
(c) Of true hemp or flax: 
(i) Polished or glazed, measuring 1, 429 decitex or more; or 
(ii) Not polished or glazed, measuring more than 20, 000 decitex; 
(d) Of coir, consisting of three or more plies; 
(e) Of other vegetable fibres, measuring more than 20, 000 decitex; or 
(f) Reinforced with metal thread. 
(B) Exceptions: 
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal 
thread; 
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a 
twist of less than 5 turns per metre of Chapter 54; 
(c) Silk worm gut of heading No. 50.06, and monofilaments of Chapter 54; 
(d) Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to 
paragraph (A)(f) above; and 
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06. 
4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in 
relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, 
multiple (folded) or cabled) put up: 
(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: 
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or 
(ii) 125 g in other cases; 
(b) In balls, hanks or skeins of a weight not exceeding: 
(i) 85 g in the case of man-made filament yarn of less than 3, 000 decitex, silk or silk 
waste; 
(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or 
(iii) 500 g in other cases; 
(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing 
threads which render them independent one of the other, each of uniform weight not 
exceeding: 
(i) 85 g in the case of silk, waste silk or man-made filament; or 
(ii) 125 g in other cases.

430 CAP. 337.] IMPORT DUTIES 
(B) Exceptions: 
(a) Single yarn of any textile material, except: 
(i) Single yarn of wool or of fine animal hair, unbleached; and 
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring 
more than 5, 000 decitex; 
(b) Multiple (folded) or cabled yarn, unbleached: 
(i) Of silk or waste silk, however put up; or 
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins; 
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, 
measuring 133 decitex or less; and 
(d) Single, multiple (folded) or cabled yarn of any textile material: 
(i) In cross-reeled hanks or skeins; or 
(ii) Put up on supports or in some other manner indicating its use in the textile 
industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or 
spindles, or reeled in the form of cocoons for embroidery looms). 
5. For the purposes of headings Nos. 52.04, 54.01 and 55.08 the expression "sewing thread" means 
multiple (folded) or cabled yarn: 
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not 
exceeding 1, 000 g; 
(b) Dressed for use as sewing thread; and 
(c) With a final "Z" twist. 
6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having a 
tenacity, expressed in cN/tex (centinewtons per tex), greater than the following: 
Single yarn of nylon or other polyamides, or of polyesters 60cN/tex. 
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 53cN/tex. 
Single, multiple (folded) or cabled yarn of viscose rayon 27cN/tex. 
7. For the purposes of this Section, the expression "made up" means: 
(a) Cut otherwise than into squares or rectangles; 
(b) Produced in the finished state, ready for use (or merely needing separation by cutting 
dividing threads) without sewing or other working (for example, certain dusters, towels, 
table cloths, scarf squares, blankets); 
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges but excluding 
fabrics the cut edges of which have been prevented from unravelling by whipping or by 
other simple means; 
(d) Cut to size and having undergone a process of drawn thread work; 
(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two 
or more lengths of identical material joined end to end and piece goods composed of 
two or more textiles assembled in layers, whether or not padded); 
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a 
number of items in the length. 
8. For the purposes of Chapters 50 to 60: 
(a) Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 59 
do not apply to goods made up within the meaning of Note 7 above; and 
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile 
yarns superimposed on each other at acute or right angles. These layers are bonded at the 
intersections of the yarns by an adhesive or by thermal bonding.

IMPORT DUTIES [CAP. 337. 431 
10. Elastic products consisting of textile materials combined with rubber threads are classified in this 
Section. 
11. For the purposes of this Section, the expression "impregnated" includes "dipped". 
12. For the purposes of this Section, the expression "polyamides" includes "aramids". 
13. Unless the context otherwise requires, textile garments of different headings are to be classified 
in their own headings even if put up in sets for retail sale. For the purposes of this Note, the 
expression "textile garments" means garments of headings Nos.61.01 to 61.14 and headings 
Nos.62.01 to 62.11. 
SUBHEADING NOTES 
1. In this Section and, where applicable, throughout this Schedule, the following expressions have 
the meanings hereby assigned to them: 
(a) Elastomeric yarn: 
Filament yarn, including monofilament, of synethic textile material, other than textured 
yarn, which does not break on being extended to three times its original length and which 
returns, after being extended to twice its original length, within a period of five minutes, to 
a length not greater than one and a half times its original length. 
(b) Unbleached yarn: 
Yarn which: 
(i) Has the natural colour of its constituent fibres and has not been bleached, dyed 
(whether or not in the mass) or printed; or 
(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock. 
Such yarn may have been treated with a colourless dressing or fugitive dye (which 
disappears after simple washing with soap) and, in the case of man-made fibres, 
treated in the mass with delustring agents (for example, titanium dioxide). 
(c) Bleached yarn: 
Yarn which: 
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context 
otherwise requires, has been dyed white (whether or not in the mass) or treated with a 
white dressing; 
(ii) consists of a mixture of unbleached and bleached fibres; or 
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. 
(d) Coloured (dyed or printed) yarn: 
Yarn which: 
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, 
or made from dyed or printed fibres; 
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached 
or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or 
more colours at intervals to give the impression of dots; 
(iii) is obtained from slivers or rovings which have been printed; or 
(iv) is multiple (folded) or cabled and consists of unbleached yarn and coloured yarn. 
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of 
Chapter 54. 
(e) Unbleached woven fabric:

432 CAP. 337.] IMPORT DUTIES 
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. 
Such fabric may have been treated with colourless dressing or a fugitive dye. 
(f) Bleached woven fabric: 
Woven fabric which: 
(i) has been bleached or, unless the context otherwise requires, dyed white or treated with 
a white dressing, in the piece; 
(ii) consists of bleached yarn; or 
(iii) consists of unbleached and bleached yarn. 
(g) Dyed woven fabric: 
Woven fabric which: 
(i) is dyed a single uniform colour than white (unless the context otherwise requires) or 
has been treated with a coloured finish other than white (unless the context otherwise 
requires), in the piece; or 
(ii) consists of coloured yarn of a single uniform colour. 
(h) Woven fabric of yarns of different colours: 
Woven fabric (other than printed woven fabric) which: 
(i) consists of yarns of different colours or yarns of different shades of the same colour 
(other than the natural colour of the constituent fibres); 
(ii) consists of unbleached or bleached yarn and coloured yarn; or 
(iii) consists of marl or mixture yarns. 
(In all cases, the yarn used in selvedges and piece ends is not taken in consideration). 
(ij) Printed woven fabric: 
Woven fabric which has been printed in the piece, whether or not made from yarns of 
different colours. 
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs 
made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by 
the batik process.) 
The process of mercerisation does not affect the classification of yarns or fabrics within the 
above categories. 
(k) Plain weave: 
A fabric construction in which each yarn of the weft passes alternately over and under 
successive yarns of the warp and each yarn of the warp passes alternately over and under 
successive yarns of the weft. 
2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as 
consisting wholly of that textile material which would be selected under Note 2 to this 
Section for the classification of a product of Chapters 50 to 55 consisting of the same textile 
materials. 
(B) For the application of this rule: 
(a) Where appropriate, only the part which determines the classification under 
Interpretative Rule 3 shall be taken into account; 
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface 
no account shall be taken of the ground fabric; 
(c) in the case of embroidery of heading No.58.10 and goods thereof, only the ground fabric 
shall be taken into account. However, embroidery without visible ground, and goods 
thereof, shall be classified with reference to embroidering threads alone.

IMPORT DUTIES [CAP. 337. 433 
CHAPTER 50 
SILK 
H.S. Code 
Number Description Import Duty 
50.01 00.00.00 Silk-worm cocoons suitable for reeling 0 
50.02 00.00.00 Raw silk (not thrown) 0 
50.03 Silk waste (including cocoons unsuitable for reeling, yarn 
waste and garnetted stock): 
5003.10.00.00 - Not carded or combed 0 
5003.90.00.00 - Other 0 
50.04 Silk yarn (other than yarn spun from silk waste) not put 
up for retail sale: 
5004.00.10.00 - Unbleached, scoured or bleached 4 
5004.00.90.00 - Other 4 
50.05 Yarn spun from silk, not put up for retail sale: 
5005.00.10.00 - Unbleached, scoured or bleached 2.9 
5005.00.90.00 - Other 2.9 
50.06 Silk yarn and yarn spun from silk waste, put up for retail 
sale; silk-worm gut: 
5006.00.10.00 - Silk yarn 6.2 
5006.00.90.00 - Yarn spun from noil or other silk waste; silk-worm gut 2.9 
50.07 Woven fabrics of silk or of silk waste: 
5007.10.00.00 - Fabrics of noil silk 3 
5007.20 - Other fabrics, containing 85% or more by weight of silk or 
of silk waste other than noil silk: 
- - Crêpes: 
5007.20.11.00 - - - Unbleached, scoured or bleached 6.9 
5007.20.19.00 - - - Other 6.9

434 CAP. 337.] IMPORT DUTIES 
- - Pongee, habutai, honan, shantung, corahand similar Far 
Eastern fabrics, wholly of silk (not mixed with noil or other 
silk waste or with other textile materials): 
5007.20.21.00 - - - Plain-woven, unbleached or not further processed than 
scoured 5.3 
- - - Other: 
5007.20.31.00 - - - - Plain-woven 7.5 
5007.20.39.00 - - - - Other 7.5 
- - Other: 
5007.20.41.00 - - - Diaphanous fabrics (open weave) 7.2 
- - - Other: 
5007.20.51.00 - - - - Unbleached, scoured or bleached 7.2 
5007.20.59.00 - - - - Dyed 7.2 
- - - - Of yarns of different colours: 
5007.20.61.00 - - - - - Of a width exceeding 57 cm but not exceeding 75 cm 7.2 
5007.20.69.00 - - - - - Other 7.2 
5007.20.71.00 - - - - Printed 7.2 
5007.90 - Other fabrics: 
5007.90.10.00 - - Unbleached, scoured or bleached 6.9 
5007.90.30.00 - - Dyed 6.9 
5007.90.50.00 - - Of yarns of different colours 6.9 
5007.90.90.00 - - Printed 6.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 435 
CHAPTER 51 
WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC 
NOTE 
1. Throughout this Schedule: 
(a) "Wool" means the natural fibre grown by sheep or lambs; 
(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, 
Kashmir, or similar goats (but not common goats), rabbit (including Angora rabbit), hare, 
beaver, nutria or musk rat; 
(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush 
making hair and bristles (heading No. 05.02) and horsehair (heading No. 05.03). 
ADDITIONAL NOTE 
1. For the purposes of subheadings 5111.11.11.00, 5111.11.19.00, 5111.19.11.00 and 
5111.19.19.00, the expression ''Loden fabrics'' means plain-weave fabrics weighing 250 g/m2 or 
more but not exceeding 450 g/m2 fulled, single-coloured or with mixed or mottled yarns, made 
from single yarns of carded wool mixed with fine animal hair; the fabrics may also contain coarse 
animal hair or man-made fibres. The fibres are laid or oriented in the same direction by a surface 
treatment which renders the fabrics waterproof. 
H.S. Code 
Number Description Import Duty 
51.01 Wool, not carded or combed: 
- Greasy, including fleece-washed wool: 
5101.11.00.00 - - Shorn wool 0 
5101.19.00.00 - - Other 0 
- Degreased, not carbonised: 
5101.21.00.00 - - Shorn wool 0 
5101.29.00.00 - - Other 0 
5101.30.00.00 - Carbonised 0 
51.02 Fine or coarse animal hair, not carded or combed: 
5102.10 - Fine animal hair: 
5102.10.10.00 - - Of Angora rabbit 0 
5102.10.30.00 - - Of alpaca, llama or vicuna 0 
5102.10.50.00 - - Of camel or yak, or of Angora, Tibetan, Kashmir or similar 
goats 0 
5102.10.90.00 - - Of rabbit (other than Angora rabbit), hare, beaver, nutria or 
musk-rat 0 
5102.20.00.00 - Coarse animal hair 0

436 CAP. 337.] IMPORT DUTIES 
51.03 Waste of wool or of fine or coarse animal hair, including 
yarn waste but excluding garnetted stock: 
- Noils of wool or of fine animal hair: 
5103.10.10.00 - - Not carbonised 0 
5103.10.90.00 - - Carbonised 0 
5103.20 - Other waste of wool of fine animal hair: 
5103.20.10.00 - - Yarn waste 0 
- - Other: 
5103.20.91.00 - - - Not carbonised 0 
5103.20.99.00 - - - Carbonised 0 
5103.30.00.00 - Waste of coarse animal hair 0 
51.04 00.00.00 Garnetted stock of wool or of fine animal hair 0 
51.05 Wool and fine or coarse animal hair, carded or combed 
(including combed wool in fragments): 
5105.10.00.00 - Carded wool 0 
- Wool tops and other combed wool: 
5105.21.00.00 - - Combed wool in fragments 0 
5105.29.00.00 - - Other 0 
5105.30 - Fine animal hair, carded or combed: 
5105.30.10.00 - - Carded 0 
5105.30.90.00 - - Combed 0 
5105.40.00.00 - Coarse animal hair, carded or combed 0 
51.06 Yarn of carded wool, not put up for retail sale: 
- Containing 85% or more by weight of wool: 
5106.10.10.00 - - Unbleached 0 
5106.10.90.00 - - Other 0 
5106.20 - Containing less than 85% by weight of wool: 
5106.20.10.00 - - Containing 85% or more by weight of wool and fine 
animal hair 0 
5106.20.91.00 - - - Unbleached 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 437 
5106.20.99.00 - - - Other 0 
51.07 Yarn of combed wool, not put up for retail sale: 
5107.10 - Containing 85% or more by weight of wool: 
5107.10.10.00 - - Unbleached 0 
5107.10.90.00 - - Other 0 
5107.20 - Containing less than 85% by weight of wool: 
- - Containing 85% or more by weight of wool and fine animal 
hair: 
5107.20.10.00 - - - Unbleached 2.5 
5107.20.30.00 - - - Other 2.5 
- - Other: 
- - - Mixed solely or mainly with synthetic staple fibres: 
5107.20.51.00 - - - - Unbleached 2.5 
5107.20.59.00 - - - - Other 2.5 
- - - Otherwise mixed: 
5107.20.91.00 - - - - Unbleached 2.5 
5107.20.99.00 - - - - Other 2.5 
51.08 Yarn of fine animal hair (carded or combed), not put up 
for retail sale: 
5108.10 - Carded: 
5108.10.10.00 - - Unbleached 0 
5108.10.90.00 - - Other 0 
5108.20 - Combed: 
5108.20.10.00 - - Unbleached 0 
5108.20.90.00 - - Other 0 
51.09 Yarn of wool or of fine animal hair, put up for retail sale: 
5109.10 - Containing 85% or more by weight of wool or of fine 
animal hair: 
5109.10.10.00 - - In balls, hanks or skeins, of a weight exceeding 125 g but 
not exceeding 500 g 3.8 
5109.10.90.00 - - Other 6.5 
H.S. Code 
Number Description Import Duty

438 CAP. 337.] IMPORT DUTIES 
5109.90 - Other: 
5109.90.10.00 - - In balls, hanks or skeins, of a weight exceeding 125 g but 
not exceeding 500 g 6.3 
5109.90.90.00 - - Other 6.5 
51.10 00.00.00 Yarn of coarse animal hair or of horsehair (including 
gimped horse-hair yarn), whether or not put up for retail 
sale 3.5 
51.11 Woven fabrics of carded wool or of carded fine animal 
hair: 
- Containing 85% or more by weight of wool or of fine 
animal hair: 
5111.11 - - Of a weight not exceeding 300 g/m2 
- - - Loden fabrics: 
5111.11.11.00 - - - - Of a value of Lm1.16, 0 or more per m2 13 
5111.11.19.00 - - - - Other 13 
- - - Other fabrics: 
5111.11.91.00 - - - - Of woollen yarn, of a value of Lm1.16, 0 or more per m2 13 
5111.11.99.00 - - - - Other 13 
5111.19 - - - Other: 
- - - Of a weight exceeding 300g/m2 but not exceeding 
450 gm2: 
- - - - Loden fabrics: 
5111.19.11.00 - - - - - Of a value of Lm1.16, 0 or more per m2 13 
5111.19.19.00 - - - - - Other 13 
- - - - Other fabrics: 
5111.19.31.00 - - - - - Of woollen yarn, of a value of Lm1.16, 0 or more per 
m2 13 
5111.19.39.00 - - - - - Other 13 
- - - Of a weight exceeding 450 g/m2: 
5111.19.91.00 - - - - Of woollen yarn, of a value of Lm1.16, 0 or more per 
m2 13 
5111.19.99.00 - - - - Other 13 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 439 
5111.20.00.00 - Other, mixed mainly or solely with man-made filaments 17 
5111.30 - Other, mixed mainly or solely with man-made staple fibres: 
5111.30.10.00 - - Of a weight not exceeding 300 g/m2 17 
5111.30.30.00 - - Of a weight exceeding 300 g/m2 but not exceeding 450 g/ 
m2 17 
5111.30.90.00 - - Of a weight exceeding 450 g/m2 17 
5111.90 - Other: 
5111.90.10.00 - - Containing a total of more than 10% by weight of textile 
materials of Chapter 50 7.2 
- - Other: 
5111.90.91.00 - - - Of a weight not exceeding 300 g/m2 17 
5111.90.93.00 - - - Of a weight exceeding 300 g/m2 but not exceeding 450g/ 
m2 17 
5111.90.99.00 - - - Of a weight exceeding 450 g/m2 17 
51.12 Woven fabrics of combed wool or of fine animal hair: 
- Containing 85% or more by weight of wool or of fine 
animal hair: 
5112.11 - - Of a weight not exceeding 200 g/m2: 
5112.11.10.00 - - - Of a value of Lm1.40, 0 or more per m2 13 
5112.11.90.00 - - - Other 13 
5112.19 - - Other: 
- - - Of a weight exceeding 200 g/m2 but not exceeding 
375 g/m2: 
5112.19.11.00 - - - - Of a value of Lm1.40, 0 or more per m2 13 
5112.19.19.00 - - - - Other 13 
- - - Of a weight exceeding 375 g/m2: 
5112.19.91.00 - - - - Of a value of Lm1.40, 0 or more per m2 13 
5112.19.99.00 - - - - Other 13 
5112.20.00.00 - Other, mixed mainly or solely with man-made filaments 17 
5112.30 - Other, mixed mainly or solely with man-made staple fibres: 
5112.30.10.00 - - Of a weight not exceeding 200 g/m2 17 
H.S. Code 
Number Description Import Duty

440 CAP. 337.] IMPORT DUTIES 
5112.30.30.00 - - Of a weight exceeding 200 g/m2 but not exceeding 
375g/m2: 17 
5112.30.90.00 - - Of a weight exceeding 375 g/m2 17 
5112.90 - Other: 
5112.90.10.00 - - Containing a total of more than 10% by weight of textile 
materials of Chapter 50 7.2 
- - Other: 
5112.90.91.00 - - - Of a weight not exceeding 200 g/m2 17 
5112.90.93.00 - - - Of a weight exceeding 200 g/m2 but not exceeding 
375g/m2 17 
5112.90.99.00 - - - Of a weight exceeding 375 g/m2 17 
51.13 00.00.00 Woven fabrics of coarse animal hair or of horsehair 5.3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 441 
CHAPTER 52 
COTTON 
SUBHEADING NOTE 
1. For the purposes of subheadings Nos. 5209.42 and 5211.42, the expression "denim" means 
fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp 
faced, the warp yarns of which are of one and the same colour and the weft yarns of which are 
unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. 
H.S. Code 
Number Description Import Duty 
52.01 Cotton, not carded or combed: 
5201.00.10.00 - Rendered absorbent or bleached 0 
5201.00.90.00 - Other 0 
52.02 Cotton waste (including yarn waste and garnetted stock): 
5202.10.00.00 - Yarn waste (including thread waste) 0 
- Other: 
5202.91.00.00 - - Garnetted stock 0 
5202.99.00.00 - - Other 0 
53.03 00.00.00 Cotton, carded or combed 0 
52.04 Cotton sewing thread, whether or not put up for retail 
sale: 
- Not put up for retail sale: 
5204.11.00.00 - - Containing 85% or more by weight of cotton 2.5 
5204.19.00.00 - - Other 2.5 
5204.20.00.00 - Put up for retail sale 9 
52.05 Cotton yarn (other than sewing thread), containing 85% 
or more by weight of cotton, not put up for retail sale: 
- Single yarn, of uncombed fibres: 
5205.11.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 
metric number) 4.4 
5205.12.00.00 - - Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number) 4.4

442 CAP. 337.] IMPORT DUTIES 
5205.13.00.00 - - Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number) 4.4 
5205.14.00.00 - - Measuring less than 192.31 decitex but not less than125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number) 4.4 
5205.15 - - Measuring less than 125 decitex (exceeding 80 metric 
number): 
5205.15.10.00 - - - Measuring less than 125 decitex but not less than 83.33 
decitex (exceeding 80 metric number but not exceeding 
120 metric number) 4.7 
5205.15.90.00 - - - Measuring less than 83.33 decitex (exceeding 120 metric 
number) 4 
- Single yarn, of combed fibres: 
5205.21.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 
metric number) 4.4 
5205.22.00.00 - - Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number) 4.4 
5205.23.00.00 - - Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number) 4.4 
5205.24.00.00 - - Measuring less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number) 4.4 
5205.26.00.00 - - Measuring less than 125 decitex but not less than106.38 
decitex (exceeding 80 metric number but not exceeding 94 
metric number) 4.4 
5205.27.00.00 - - Measuring less than 106.38 decitex but not less than 83.33 
decitex (exceeding 94 metric number but not 
exceeding120 metric number) 4.4 
5205.28.00.00 - - Measuring less than 83.33 decitex (exceeding 120 metric 
number) 4 
- Multiple (folded) or cabled yarn, of uncombed fibres: 
5205.31.00.00 - - Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn) 4.4 
5205.32.00.00 - - Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn) 4.4 
5205.33.00.00 - - Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn) 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 443 
5205.34.00.00 - - Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn) 4.4 
5205.35.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn) 4.4 
5205.41.00.00 - - Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn) 4.4 
5205.42.00.00 - - Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn) 4.4 
5205.43.00.00 - - Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn) 4.4 
5205.44.00.00 - - Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex exceeding 52 metric number but not 
exceeding 80 metric number per single yarn) 4.4 
5205.46.00.00 - - Measuring per single yarn less than 125 decitex but not less 
than 106.38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number per single yarn) 4.4 
5205.47.00.00 - - Measuring per single yarn less than 106.38 decitex but not 
less than 83.33 decitex (exceeding 94 metric number but 
not exceeding 120 metric number per single yarn) 4.4 
5205.48.00.00 - - Measuring per single yarn less than 83.33 decitex 
(exceeding 120 metric number per single yarn) 4.4 
52.06 Cotton yarn (other than sewing thread), containing less 
than 85% by weight of cotton, not put up for retail sale: 
- Single yarn, of uncombed fibres: 
5206.11.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 
metric number) 4.4 
5206.12.00.00 - - Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number) 4.4 
5206.13.00.00 - - Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number) 4.4 
5206.14.00.00 - - Measuring less than 192.31 decitex but not less than125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number) 4.4 
5206.15 - - Measuring less than 125 decitex (exceeding 80 metric 
number): 
H.S. Code 
Number Description Import Duty

444 CAP. 337.] IMPORT DUTIES 
5206.15.10.00 - - - Measuring less than 125 decitex but not less than 83.33 
decitex (exceeding 80 metric number but not exceeding 
120 metric number) 4.4 
5206.15.90.00 - - - Measuring less than 83.33 decitex (exceeding 120 metric 
number) 4 
- Single yarn, of combed fibres: 
5206.21.00.00 - - Measuring 714.29 decitex or more (not exceeding 14 
metric number) 4.4 
5206.22.00.00 - - Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number) 4.4 
5206.23.00.00 - - Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number) 4.4 
5206.24.00.00 - - Measuring less than 192.31 decitex but not less than125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number) 4.4 
5206.25 - - Measuring less than 125 decitex (exceeding 80 metric 
number): 
5206.25.10.00 - - - Measuring less than 125 decitex but not less than 83.33 
decitex (exceeding 80 metric number but not exceeding 
120 metric number) 4.4 
5206.25.90.00 - - - Measuring less than 83.33 decitex (exceeding 120 metric 
number) 4 
- Multiple (folded) or cabled yarn, of uncombed fibres: 
5206.31.00.00 - - Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn) 4.4 
5206.32.00.00 - - Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding14 metric number but 
not exceeding 43 metric number per single yarn) 4.4 
5206.33.00.00 - - Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding5 2 metric number per single yarn) 4.4 
5206.34.00.00 - - Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn) 4.4 
5206.35.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn) 4.4 
- - Multiple (folded) or cabled yarn, of combed fibres: 
5206.41.00.00 - - Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn) 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 445 
5206.42.00.00 - - Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn) 4.4 
5206.43.00.00 - - Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn) 4.4 
5206.44.00.00 - - Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn) 4.4 
5206.45.00.00 - - Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn) 2.5 
52.07 Cotton yarn (other than sewing thread) put up for retail 
sale: 
5207.10.00.00 - Containing 85% or more by weight of cotton 9 
5207.90.00.00 - Other 9 
52.08 Woven fabrics of cotton, containing 85% or more by 
weight of cotton, weighing not more than 200 g/m2: 
- Unbleached: 
5208.11 - - Plain weave, weighing not more than 100 g/m2: 
5208.11.10.00 - - - Fabrics for the manufacture of bandages, dressings and 
medical gauzes 10 
5208.11.90.00 - - - Other 10 
5208.12 - - Plain weave, weighing more than 100 g/m2: 
- - - Plain weave, weighing more than 100 g/m2 but not more 
than 130 g/m2 and of a width: 
5208.12.16.00 - - - - Not exceeding 165 cm 10 
5208.12.19.00 - - - - Exceeding 165 cm 10 
- - - Plain weave, weighing more than 130 g/m2 and of a width: 
5208.12.96.00 - - - - Not exceeding 165 cm 10 
5208.12.99.00 - - - - Exceeding 165 cm 10 
5208.13.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5208.19.00.00 - - Other fabrics 10 
- Bleached: 
5208.21 - - Plain weave, weighing not more than 100 g/m2: 
H.S. Code 
Number Description Import Duty

446 CAP. 337.] IMPORT DUTIES 
5208.21.10.00 - - - Fabrics for the manufacture of bandages, dressings and 
medical gauzes 10 
5208.21.90.00 - - - Other 10 
5208.22 - - Plain weave, weighing more than 100 g/m2: 
- - - Plain weave, weighing more than 100 g/m2 but not more 
than 130 g/m2 and of a width: 
5208.22.16.00 - - - - Not exceeding 165 cm 10 
5208.22.19.00 - - - - Exceeding 165 cm 10 
- - - Plain weave, weighing more than 130 g/m2 and of a width: 
5208.22.96.00 - - - - Not exceeding 165 cm 10 
5208.22.99.00 - - - - Exceeding 165 cm 10 
5208.23.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5208.29.00.00 - - Other fabrics 10 
- Dyed: 
5208.31.00.00 - - Plain weave, weighing not more than 100 g/m2 10 
5208.32 - - Plain weave, weighing more than 100 g/m2 
- - - Plain weave, weighing more than 100 g/m2 but not more 
than 130 g/m2 and of a width: 
5208.32.16.00 - - - - Not exceeding 165 cm 10 
5208.32.19.00 - - - - Exceeding 165 cm 10 
- - - Plain weave, weighing more than 130 g/m2 and of a width: 
5208.32.96.00 - - - - Not exceeding 165 cm 10 
5208.32.99.00 - - - - Exceeding 165 cm 10 
5208.33.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5208.39.00.00 - - Other fabrics 10 
- Of yarns of different colours: 
5208.41.00.00 - - Plain weave, weighing not more than 100 g/m2 10 
5208.42.00.00 - - Plain weave, weighing more than 100 g/m2 10 
5208.43.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5208.49.00.00 - - Other fabrics 10 
- Printed: 
5208.51.00.00 - - Plain weave, weighing not more than 100 g/m2 10 
5208.52 - - Plain weave, weighing more than 100 g/m2: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 447 
5208.52.10.00 - - - Plain weave, weighing more than 100 g/m2 but not more 
than 130 g/m2 10 
5208.52.90.00 - - - Plain weave, weighing more than 130 g/m2: 10 
5208.53.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5208.59.00.00 - - Other fabrics 10 
52.09 Woven fabrics of cotton, containing 85% or more by 
weight of cotton, weighing more than 200 g/m2: 
- Unbleached: 
5209.11.00.00 - - Plain weave 10 
5209.12.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5209.19.00.00 - - Other fabrics 10 
- Bleached: 
5209.21.00.00 - - Plain weave 10 
5209.22.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5209.29.00.00 - - Other fabrics 10 
- Dyed: 
5209.31.00.00 - - Plain weave 10 
5209.32.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5209.39.00.00 - - Other fabrics 10 
- Of yarns of different colours: 
5209.41.00.00 - - Plain weave 10 
5209.42.00.00 - - Denim 10 
5209.43.00.00 - - Other fabrics of 3-thread or 4-thread twill, including cross 
twill 10 
5209.49 - - Other fabrics: 
5209.49.10.00 - - - Jacquard fabrics of a width of more than 115cm but less 
than 140cm 10 
5209.49.90.00 - - - Other 10 
- Printed: 
5209.51.00.00 - - Plain weave 10 
5209.52.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5209.59.00.00 - - Other fabrics 10 
H.S. Code 
Number Description Import Duty

448 CAP. 337.] IMPORT DUTIES 
52.10 Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200 g/m2: 
- Unbleached: 
5210.11 - - Plain weave: 
5210.11.10.00 - - - Of a width not exceeding 165 cm 10 
5210.11.90.00 - - - Of a width exceeding 165 cm 10 
5210.12.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5210.19.00.00 - - Other fabrics 10 
- Bleached: 
5210.21 - - Plain weave: 
5210.21.10.00 - - - Of a width not exceeding 165 cm 10 
5210.21.90.00 - - - Of a width exceeding 165 cm 10 
5210.22.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5210.29.00.00 - - Other fabrics 10 
- Dyed: 
5210.31 - - Plain weave: 
5210.31.10.00 - - - Of a width not exceeding 165 cm 10 
5210.31.90.00 - - - Of a width exceeding 165 cm 10 
5210.32.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5210.39.00.00 - - Other fabrics 10 
- Of yarns of different colours: 
5210.41.00.00 - - Plain weave 10 
5210.42.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5210.49.00.00 - - Other fabrics 10 
- Printed: 
5210.51.00.00 - - Plain weave 10 
5210.52.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5210.59.00.00 - - Other fabrics 10 
52.11 Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man made 
fibres, weighing more than 200 g/m2: 
- Unbleached: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 449 
5211.11.00.00 - - Plain weave 10 
5211.12.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5211.19.00.00 - - Other fabrics 10 
- Bleached: 
5211.21.00.00 - - Plain weave 10 
5211.22.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5211.29.00.00 - - Other fabrics 10 
- Dyed: 
5211.31.00.00 - - Plain weave 10 
5211.32.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5211.39.00.00 - - Other fabrics 10 
- Of yarns of different colours: 
5211.41.00.00 - - Plain weave 10 
5211.42.00.00 - - Denim 10 
5211.43.00.00 - - Other fabrics of 3-thread or 4-thread twill, including cross 
twill 10 
5211.49 - - Other fabrics: 
5211.49.10.00 - - - Jacquard fabrics 10 
5211.49.90.00 - - - Other 10 
- Printed: 
5211.51.00.00 - - Plain weave 10 
5211.52.00.00 - - 3-thread or 4-thread twill, including cross twill 10 
5211.59.00.00 - - Other fabrics 10 
52.12 Other woven fabrics of cotton: 
- Weighing not more than 200 g/m2: 
5212.11 - - Unbleached: 
5212.11.10.00 - - - Mixed mainly or solely with flax 10 
5212.11.90.00 - - - Otherwise mixed 10 
5212.12 - - Bleached: 
5212.12.10.00 - - - Mixed mainly or solely with flax 10 
5212.12.90.00 - - - Otherwise mixed 10 
5212.13 - - Dyed: 
H.S. Code 
Number Description Import Duty

450 CAP. 337.] IMPORT DUTIES 
5212.13.10.00 - - - Mixed mainly or solely with flax 10 
5212.13.90.00 - - - Otherwise mixed 10 
5212.14 - - Of yarns of different colours: 
5212.14.10.00 - - - Mixed mainly or solely with flax 10 
5212.14.90.00 - - - Otherwise mixed 10 
5212.15 - - Printed: 
5212.15.10.00 - - - Mixed mainly or solely with flax 10 
5212.15.90.00 - - - Otherwise mixed 10 
- Weighing more than 200 g/m2: 
5212.21 - - Unbleached: 
5212.21.10.00 - - - Mixed mainly or solely with flax 10 
5212.21.90.00 - - - Otherwise mixed 10 
5212.22 - - Bleached: 
5212.22.10.00 - - - Mixed mainly or solely with flax 10 
5212.22.90.00 - - - Otherwise mixed 10 
5212.23 - - Dyed: 
5212.23.10.00 - - - Mixed mainly or solely with flax 10 
5212.23.90.00 - - - Otherwise mixed 10 
5212.24 - - Of yarns of different colours: 
5212.24.10.00 - - - Mixed mainly or solely with flax 10 
5212.24.90.00 - - - Otherwise mixed 10 
5212.25 - - Printed: 
5212.25.10.00 - - - Mixed mainly or solely with flax 10 
5212.25.90.00 - - - Otherwise mixed 10 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 451 
CHAPTER 53 
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF 
PAPER YARN 
ADDITIONAL NOTE 
1.A. For the purposes of heading Nos. 5306.10.90.00, 5306.20.90.00 and 5308.20.90.00, the 
expression "put up for retail sale" in relation to yarn (single, multiple or cabled) means, subject 
to the exceptions in paragraph B. below, yarn put up: 
a) in balls or on cards, reels, tubes or similar supports, of a weight (including support) not 
exceeding 200 grams; 
b) in hanks or skeins of a weight not exceeding 125 grams; 
c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads 
which render them independent one of the other, each of a uniform weight not exceeding 
125 grams. 
B.Exceptions: 
a) multiple or cabled yarn, unbleached, in hanks or skeins; 
b) multiple or cabled yarn, put up: 
i) in cross-reeled hanks or skeins; or 
ii) put up on supports or in some manner indicating its use in the textile industry (for 
example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in 
the form of cocoons for embroidery looms). 
H.S. Code 
Number Description Import Duty 
53.01 Flax, raw or processed but not spun; flax tow and waste 
(including yarn waste and garnetted stock): 
5301.10.00.00 - Flax, raw or retted 0 
- Flax, broken, scutched, hackled or otherwise processed, 
but not spun: 
5301.21.00.00 - - Broken or scutched 0 
5301.29.00.00 - - Other 0 
5301.30 - Flax tow and waste: 
5301.30.10.00 - - Tow 0 
5301.30.90.00 - - Flax waste 0 
53.02 True hemp (Cannabis sativa L.) raw or processed but not 
spun; tow and waste of true hemp (including yarn waste 
and garnetted stock): 
5302.10.00.00 - True hemp, raw or retted 0 
5302.90.00.00 - Other 0

452 CAP. 337.] IMPORT DUTIES 
53.03 Jute and other textile bast fibres (excluding flax, true 
hemp and ramie), raw or processed but not spun; tow 
and waste of these fibres (including yarn waste and 
garnetted stock): 
5303.10.00.00 - Jute and other textile bast fibres, raw or retted 0 
5303.90.00.00 - Other 0 
53.04 Sisal and other textile fibres of the genus Agave, raw or 
processed but not spun; tow and waste of these fibres 
(including yarn waste and garnetted stock): 
5304.10.00.00 - Sisal and other textile fibres of the genus Agave, raw 0 
5304.90.00.00 - Other 0 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie and other vegetable textile fibres, not elsewhere 
specified or included, raw or processed but not spun; 
tow, noils and waste of these fibres (including yarn waste 
and garnetted stock): 
- Of coconut (coir): 
5305.11.00.00 - - Raw 0 
5305.19.00.00 - - Other 0 
- Of abaca: 
5305.21.00.00 - - Raw 0 
5305.29.00.00 - - Other 0 
- Other: 
5305.91.00.00 - - Raw 0 
5305.99.00.00 - - Other 0 
53.06 Flax yarn: 
5306.10 - Single: 
- - Not put up for retail sale: 
5306.10.10.00 - - - Measuring 833.3 decitex or more (not exceeding 12 
metric number) 4.6 
5306.10.30.00 - - - Measuring less than 833.3 decitex but not less than 277.8 
decitex (exceeding 12 metric number but not exceeding 
36 metric number) 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 453 
5306.10.50.00 - - - Measuring less than 277.8 decitex (exceeding 36 metric 
number) 3.8 
5306.10.90.00 - - Put up for retail sale 5.9 
5306.20 - Multiple (folded) or cabled: 
5306.20.10.00 - - Not put up for retail sale 5 
5306.20.90.00 - - Put up for retail sale 5.9 
53.07 Yarn of jute or other textile bast fibres of heading No. 
53.03: 
5307.10 - Single: 
5307.10.10.00 - - Measuring 1 000 decitex or less (10 metric number or 
more) 0 
5307.10.90.00 - - Measuring more than 1 000 decitex (less than 10 metric 
number) 0 
5307.20.00.00 - Multiple (folded) or cabled 0 
53.08 Yarn of other vegetable textile fibres; paper yarn: 
5308.10.00.00 - Coir yarn 0 
5308.20 - True hemp yarn: 
5308.20.10.00 - - Not put up for retail sale 3 
5308.20.90.00 - - Put up for retail sale 4.9 
5308.30.00.00 - Paper yarn 5.3 
5308.90 - Other: 
- - Ramie yarn: 
5308.90.12.00 - - - Measuring 277.8 decitex or more (not exceeding 36 
metric number) 4.6 
5308.90.19.00 - - - Measuring less than 277.8 decitex (exceeding 36 metric 
number) 3.8 
5308.90.90.00 - - Other 3.8 
53.09 Woven fabrics of flax: 
- Containing 85% or more by weight of flax: 
5309.11 - - Unbleached or bleached: 
5309.11.10.00 - - - Unbleached 14 
5309.11.90.00 - - - Bleached 14 
H.S. Code 
Number Description Import Duty

454 CAP. 337.] IMPORT DUTIES 
5309.19.00.00 - - Other 14 
- Containing less than 85% by weight of flax: 
5309.21 - - Unbleached or bleached: 
5309.21.10.00 - - - Unbleached 14 
5309.21.90.00 - - - Bleached 14 
5309.29.00.00 - - Other 14 
53.10 Woven fabrics of jute or of other textile bast fibres of 
heading No. 53.03: 
5310.10 - Unbleached: 
5310.10.10.00 - - Of a width not exceeding 150 cm 4 
5310.10.90.00 - - Of a width exceeding 150 cm 4 
5310.90.00.00 - Other 4 
53.11 Woven fabrics of other vegetable textile fibres; woven 
fabrics of paper yarn: 
5311.00.10.00 - Of ramie 14 
5311.00.90.00 - Other 5.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 455 
CHAPTER 54 
MAN MADE FILAMENTS 
NOTES 
1. Throughout this Schedule, the term "man made fibres" means staple fibres and filaments of 
organic polymers produced by manufacturing processes, either: 
(a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or 
polyvinyl derivatives; or 
(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, 
proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. 
The terms " synthetic " and " artificial ", used in relation to fibres, mean: synthetic: fibres as 
defined at (a); artificial: fibres as defined at (b). 
The terms "man made", "synthetic" and "artificial" shall have the same meanings when used in 
relation to "textile materials". 
2. Headings Nos.54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. 
H.S. Code 
Number Description Import Duty 
54.01 Sewing threads of man-made filaments, whether or not put 
up for retail sale: 
5401.10 - Of synthetic filaments: 
- - Not put up for retail sale: 
5401.10.11.00 - - - Core yarn 2.5 
5401.10.19.00 - - - Other 2.5 
5401.10.90.00 - - Put up for retail sale 6 
5401.20 - Of artificial filaments: 
5401.20.10.00 - - Not put up for retail sale 5 
5401.20.90.00 - - Put up for retail sale 5.8 
54.02 Synthetic filament yarn (other than sewing thread), not put 
up for retail sale, including synthetic monofilament of less 
than 67 decitex: 
5402.10 - High tenacity yarn of nylon or other polyamides: 
5402.10.10.00 - - Of aramids 5 
5402.10.90.00 - - Other 5 
5402.20.00.00 - High tenacity yarn of polyesters 5 
- Textured yarn: 
5402.31.00.00 - - Of nylon or other polyamides, measuring per single yarn 
not more than 50 tex 5

456 CAP. 337.] IMPORT DUTIES 
5402.32.00.00 - - Of nylon or other polyamides, measuring per single yarn 
more than 50 tex 5 
5402.33.00.00 - - Of polyesters 2.5 
5402.39 - - Other: 
5402.39.10.00 - - - Of polypropylene 5 
5402.39.90.00 - - - Other 5 
- Other yarn, single, untwisted or with a twist not exceeding 
50 turns per metre: 
5402.41.00.00 - - Of nylon or other polyamides 5 
5402.42.00.00 - - Of polyesters, partially oriented 5 
5402.43.00.00 - - Of polyesters, other 5 
5402.49 - - Other: 
5402.49.10.00 - - - Elastomeric 5 
- - - Other: 
5402.49.91.00 - - - - Of polypropylene 5 
5402.49.99.00 - - - - Other 5 
- Other yarn, single, with a twist exceeding 50 turns per metre: 
5402.51.00.00 - - Of nylon or other polyamides 5 
5402.52.00.00 - - Of polyesters 5 
5402.59 - - Other: 
5402.59.10.00 - - - Of polypropylene 5 
5402.59.90.00 - - - Other 5 
- Other yarn, multiple (folded) or cabled: 
5402.61.00.00 - - Of nylon or other polyamides 5 
5402.62.00.00 - - Of polyesters 5 
5402.69 - - Other: 
5402.69.10.00 - - - Of polypropylene 5 
5402.69.90.00 - - - Other 5 
54.03 Artificial filament yarn (other than sewing thread), not put 
up for retail sale, including artificial monofilament of less 
than 67 decitex: 
5403.10.00.00 - High tenacity yarn of viscose rayon 5 
5403.20 - Textured yarn: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 457 
5403.20.10.00 - - Of cellulose acetate 5 
5403.20.90.00 - - Other 5 
- Other yarn, single: 
5403.31.00.00 - - Of viscose rayon, untwisted or with a twist not exceeding 
120 turns per metre 5 
5403.32.00.00 - - Of viscose rayon, with a twist exceeding 120 turns per 
metre 5 
5403.33 - - Of cellulose acetate: 
5403.33.10.00 - - - Single, untwisted or with a twist not exceeding 250 turns 
per metre 5 
5403.33.90.00 - - - Other 5 
5403.39.00.00 - - Other 2.5 
- Other yarn, multiple (folded) or cabled: 
5403.41.00.00 - - Of viscose rayon 5 
5403.42.00.00 - - Of cellulose acetate 5 
5403.49.00.00 - - Other 5 
54.04 Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds1mm; strip and the 
like (for example, artificial straw) of synthetic textile 
materials of an apparent width not exceeding 5 mm: 
5404.10 - Monofilament: 
5404.10.10.00 - - Elastomeric 5.8 
5404.10.90.00 - - Other 5.8 
5404.90 - Other: 
- - Of polypropylene: 
5404.90.11.00 - - - Decorative strip of the kind used for packaging 4.7 
5404.90.19.00 - - - Other 4.7 
5404.90.90.00 - - Other 4.7 
54.05 00.00.00 Artificial monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the 
like (for example, artificial straw) of artificial textile 
materials of an apparent width not exceeding 5 mm 3.8 
H.S. Code 
Number Description Import Duty

458 CAP. 337.] IMPORT DUTIES 
54.06 Man-made filament yarn (other than sewing thread), put 
up for retail sale: 
5406.10.00.00 - Synthetic filament yarn 6 
5406.20.00.00 - Artificial filament yarn 5.8 
54.07 Woven fabrics of synthetic filament yarn, including woven 
fabrics obtained from materials of heading No. 54.04: 
5407.10.00.00 - Woven fabrics obtained from high tenacity yarn of nylon or 
other polyamides or of polyesters 11 
5407.20 - Woven fabrics obtained from strip or the like: 
- - Of polyethylene or polypropylene, of a width of: 
5407.20.11.00 - - - Less than 3 m 11 
5407.20.19.00 - - - 3 m or more 11 
5407.20.90.00 - - Other 11 
5407.30.00.00 - Fabrics specified in Note 9 to Section XI 11 
- Other woven fabrics, containing 85% or more by weight of 
filaments of nylon or other polyamides: 
5407.41.00.00 - - Unbleached or bleached 11 
5407.42.00.00 - - Dyed 11 
5407.43.00.00 - - Of yarns of different colours 11 
5407.44.00.00 - - Printed 11 
- Other woven fabrics, containing 85% or more by weight of 
textured polyester filaments: 
5407.51.00.00 - - Unbleached or bleached 11 
5407.52.00.00 - - Dyed 11 
5407.53.00.00 - - Of yarns of different colours 11 
5407.54.00.00 - - Printed 11 
- Other woven fabrics, containing 85% or more by weight of 
polyester filaments: 
5407.61 - - Containing 85 % or more by weight of non-textured 
polyester filaments: 
5407.61.10.00 - - - Unbleached or bleached 11 
5407.61.30.00 - - - Dyed 11 
5407.61.50.00 - - - Of yarns of different colours 11 
5407.61.90.00 - - - Printed 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 459 
5407.69 - - Other: 
5407.69.10.00 - - - Unbleached or bleached 11 
5407.69.90.00 - - - Other 11 
- Other woven fabrics, containing 85% or more by weight of 
synthetic filaments: 
5407.71.00.00 - - Unbleached or bleached 11 
5407.72.00.00 - - Dyed 11 
5407.73.00.00 - - Of yarns of different colours 11 
5407.74.00.00 - - Printed 11 
- Other woven fabrics, containing less than 85% by weight of 
synthetic filaments mixed mainly or solely with cotton: 
5407.81.00.00 - - Unbleached or bleached 11 
5407.82.00.00 - - Dyed 11 
5407.83.00.00 - - Of yarns of different colours 11 
5407.84.00.00 - - Printed 11 
- Other woven fabrics: 
5407.91.00.00 - - Unbleached or bleached 11 
5407.92.00.00 - - Dyed 11 
5407.93.00.00 - - Of yarns of different colours 11 
5407.94.00.00 - - Printed 11 
54.08 Woven fabrics of artificial filament yarn, including woven 
fabrics obtained from materials of heading No. 54.05: 
5408.10.00.00 - Woven fabrics obtained from high tenacity yarn, of viscose 
rayon 11 
- Other woven fabrics, containing 85% or more by weight of 
artificial filament or strip or the like: 
5408.21.00.00 - - Unbleached or bleached 11 
5408.22 - - Dyed: 
5408.22.10.00 - - - Of a width exceeding 135cm but not exceeding 155cm, 
plain weave, twill weave, cross twill weave or satin weave 11 
5408.22.90.00 - - - Other 11 
5408.23 - - Of yarns of different colours: 
5408.23.10.00 - - - Jacquard fabrics of a width of more than 115 cm but less 
than 140 cm, of a weight exceeding 250 g/m2 11 
H.S. Code 
Number Description Import Duty

460 CAP. 337.] IMPORT DUTIES 
5408.23.90.00 - - - Other 11 
5408.24.00.00 - - Printed 11 
- Other woven fabrics: 
5408.31.00.00 - - Unbleached or bleached 11 
5408.32.00.00 - - Dyed 11 
5408.33.00.00 - - Of yarns of different colours 11 
5408.34.00.00 - - Printed 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 461 
CHAPTER 55 
MAN MADE STAPLE FIBRES 
NOTE 
1. Headings Nos. 55.01 and 55.02 apply only to man made filament tow consisting of parallel 
filaments of a uniform length equal to the length of the tow, meeting the following specifications: 
(a) Length of tow exceeding 2 m; 
(b) Twist less than 5 turns per metre; 
(c) Measuring per filament less than 67 decitex; 
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being 
stretched by more than 100% of its length; 
(e) Total measurement of tow more than 20, 000 decitex. 
Tow of a length not exceeding 2 m is to be classified in heading No. 55.03 or 55.04. 
H.S. Code 
Number Description Import Duty 
55.01 Synthetic filament tow: 
5501.10.00.00 - Of nylon or other polyamides 4.7 
5501.20.00.00 - Of polyesters 4.7 
5501.30.00.00 - Acrylic or modacrylic 4.7 
5501.90 - Other: 
5501.90.10.00 - - Of polypropylene 4.7 
5501.90.90.00 - - Other 4.7 
55.02 Artificial filament tow 
5502.00.10.00 - Of viscose rayon 4.7 
5502.00.40.00 - Of acetate 4.7 
5502.00.80.00 - Other 4.7 
55.03 Synthetic staple fibres, not carded, combed or otherwise 
processed for spinning: 
5503.10 - Of Nylon or other polyamides: 
- - Of aramids: 
5503.10.11.00 - - - High tenacity 4.7 
5503.10.19.00 - - - Other 4.7 
5503.10.90.00 - - Other 4.7 
5503.20.00.00 - Of polyesters 4.7 
5503.30.00.00 - Acrylic or modacrylic 4.7

462 CAP. 337.] IMPORT DUTIES 
5503.40.00.00 - Of polypropylene 4.7 
5503.90 - Other: 
5503.90.10.00 - - Chlorofibres 4.7 
5503.90.90.00 - - Other 4.7 
55.04 Artificial staple fibres, not carded, combed or otherwise 
processed for spinning: 
5504.10.00.00 - Of viscose rayon 2.5 
5504.90.00.00 - Other 4.8 
55.05 Waste (including noils, yarn waste and garnetted stock) of 
man-made fibres: 
5505.10 - Of synthetic fibres: 
5505.10.10.00 - - Of nylon or other polyamides 4.6 
5505.10.30.00 - - Of polyesters 4.6 
5505.10.50.00 - - Acrylic or modacrylic 4.6 
5505.10.70.00 - - Of polypropylene 4.6 
5505.10.90.00 - - Other 4.6 
5505.20.00.00 - Of artificial fibres 4.8 
55.06 Synthetic staple fibres, carded, combed or otherwise 
processed for spinning: 
5506.10.00.00 - Of nylon or other polyamides 4.8 
5506.20.00.00 - Of polyesters 4.8 
5506.30.00.00 - Acrylic or modacrylic 4.8 
5506.90 - Other: 
5506.90.10.00 - - Chlorofibres 4.8 
5506.90.90.00 - - Other 4.8 
55.07 00.00.00 Artificial staple fibres, carded, combed or otherwise 
processed for spinning 5 
55.08 Sewing thread of man-made staple fibres, whether or not 
put up for retail sale: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 463 
5508.10 - Of synthetic staple fibres: 
- - Not put up for retail sale: 
5508.10.11.00 - - - Of polyesters 5 
5508.10.19.00 - - - Other 5 
5508.10.90.00 - - Put up for retail sale 9 
5508.20 - Of artificial staple fibres: 
5508.20.10.00 - - Not put up for retail sale 5 
5508.20.90.00 - - Put up for retail sale 9 
55.09 Yarn (other than sewing thread) of synthetic staple fibres, 
not put up for retail sale: 
- Containing 85% or more by weight of staple fibres of nylon 
or other polyamides: 
5509.11.00.00 - - Single yarn 5 
5509.12.00.00 - - Multiple (folded) or cabled yarn 2.5 
- Containing 85% or more by weight of polyester staple 
fibres: 
5509.21 - - Single yarn: 
5509.21.10.00 - - - Unbleached or bleached 5 
5509.21.90.00 - - - Other 5 
5509.22 - - Multiple (folded) or cabled yarn: 
5509.22.10.00 - - - Unbleached or bleached 5 
5509.22.90.00 - - - Other 5 
- Containing 85% or more by weight of acrylic or modacrylic 
staple fibres: 
5509.31 - - Single yarn: 
5509.31.10.00 - - - Unbleached or bleached 5 
5509.31.90.00 - - - Other 5 
5509.32 - - Multiple (folded) or cabled yarn: 
5509.32.10.00 - - - Unbleached or bleached 5 
5509.32.90.00 - - - Other 5 
- Other yarn, containing 85% or more by weight of synthetic 
staple fibres: 
5509.41 - - Single yarn: 
H.S. Code 
Number Description Import Duty

464 CAP. 337.] IMPORT DUTIES 
5509.41.10.00 - - - Unbleached or bleached 5 
5509.41.90.00 - - - Other 5 
5509.42 - - Multiple (folded) or cabled yarn: 
5509.42.10.00 - - - Unbleached or bleached 5 
5509.42.90.00 - - - Other 5 
- Other yarn, of polyester staple fibres: 
5509.51.00.00 - - Mixed mainly or solely with artificial staple fibres 5 
5509.52 - - Mixed mainly or solely with wool or fine animal hair: 
5509.52.10.00 - - - Unbleached or bleached 5 
5509.52.90.00 - - - Other 5 
5509.53.00.00 - - Mixed mainly or solely with cotton 5 
5509.59.00.00 - - Other 5 
- Other yarn, of acrylic or modacrylic staple fibres: 
5509.61 - - Mixed mainly or solely with wool or fine animal hair: 
5509.61.10.00 - - - Unbleached or bleached 5 
5509.61.90.00 - - - Other 5 
5509.62.00.00 - - Mixed mainly or solely with cotton 5 
5509.69.00.00 - - Other 5 
- Other yarn: 
5509.91 - - Mixed mainly or solely with wool or fine animal hair: 
5509.91.10.00 - - - Unbleached or bleached 5 
5509.91.90.00 - - - Other 5 
5509.92.00.00 - - Mixed mainly or solely with cotton 5 
5509.99.00.00 - - Other 5 
55.10 Yarn (other than sewing thread) of artificial staple fibres, 
not put up for retail sale: 
- Containing 85% or more by weight of artificial staple 
fibres: 
5510.11.00.00 - - Single yarn 5 
5510.12.00.00 - - Multiple (folded) or cabled yarn 5 
5510.20.00.00 - Other yarn, mixed mainly or solely with wool or fine 
animal hair 5 
5510.30.00.00 - Other yarn, mixed mainly or solely with cotton 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 465 
5510.90.00.00 - Other yarn 5 
55.11 Yarn (other than sewing thread) of man-made staple 
fibres, put up for retail sale: 
5511.10.00.00 - Of synthetic staple fibres, containing 85% or more by 
weight such fibres 9 
5511.20.00.00 - Of synthetic staple fibres, containing less than 85% by 
weight of such fibres 9 
5511.30.00.00 - Of artificial staple fibres 9 
55.12 Woven fabrics of synthetic staple fibres, containing 85% 
or more by weight of synthetic staple fibres: 
- Containing 85% or more by weight of synthetic staple 
fibres: 
5512.11.00.00 - - Unbleached or bleached 11 
5512.19 - - Other: 
5512.19.10.00 - - - Printed 11 
5512.19.90.00 - - - Other 11 
- Containing 85% or more by weight of acrylic or madacrylic 
staple fibres: 
5512.21.00.00 - - Unbleached or bleached 11 
5512.29 - - Other: 
5512.29.10.00 - - - Printed 11 
5512.29.90.00 - - - Other 11 
- Other: 
5512.91.00.00 - - Unbleached or bleached 11 
5512.99 - - Other: 
5512.99.10.00 - - - Printed 11 
5512.99.90.00 - - - Other 11 
55.13 Woven fabrics of synthetic staple fibres, containing less 
than 85% by weight of such fibres, mixed mainly or solely 
with cotton, of a weight not exceeding 170 g/m2: 
- Unbleached or bleached: 
5513.11 - - Of polyester staple fibres, plain weave: 
H.S. Code 
Number Description Import Duty

466 CAP. 337.] IMPORT DUTIES 
5513.11.20.00 - - - Of a width of 165 cm 11 
5513.11.90.00 - - - Of a width of more than 165 cm 11 
5513.12.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5513.13.00.00 - - Other woven fabrics of polyester staple fibres 11 
5513.19.00.00 - - Other woven fabrics 11 
- Dyed: 
5513.21 - - Of polyester staple fibres, plain weave: 
5513.21.10.00 - - - Of a width of 135 cm or less 11 
5513.21.30.00 - - - Of a width of more than 135 cm but not more than 165 cm 11 
5513.21.90.00 - - - Of a width of more than 165 cm 11 
5513.22.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5513.23.00.00 - - Other woven fabrics of polyester staple fibres 11 
5513.29.00.00 - - Other woven fabrics 11 
- Of yarns of different colours: 
5513.31.00.00 - - Of polyester staple fibres, plain weave 11 
5513.32.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5513.33.00.00 - - Other woven fabrics of polyester staple fibres 11 
5513.39.00.00 - - Other woven fabrics 11 
- Printed: 
5513.41.00.00 - - Of polyester staple fibres, plain weave 11 
5513.42.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5513.43.00.00 - - Other woven fabrics of polyester staple fibres 11 
5513.49.00.00 - - Other woven fabrics 11 
55.14 Woven fabrics of synthetic staple fibres, containing less 
than 85% by weight of such fibres, mixed mainly or solely 
with cotton, of a weight exceeding 170 g/m2: 
- Unbleached or bleached: 
5514.11.00.00 - - Of polyester staple fibres, plain weave 11 
5514.12.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 467 
5514.13.00.00 - - Other woven fabrics of polyesterstaple fibres 11 
5514.19.00.00 - - Other woven fabrics 11 
- Dyed: 
5514.21.00.00 - - Of polyester staple fibres, plain weave 11 
5514.22.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5514.23.00.00 - - Other woven fabrics of polyester staple fibres 11 
5514.29.00.00 - - Other woven fabrics 11 
- Of yarns of different colours: 
5514.31.00.00 - - Of polyester staple fibres, plain weave 11 
5514.32.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5514.33.00.00 - - Other woven fabrics of polyester staple fibres 11 
5514.39.00.00 - - Other woven fabrics 11 
- Printed: 
5514.41.00.00 - - Of polyester staple fibres, plain weave 11 
5514.42.00.00 - - 3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres 11 
5514.43.00.00 - - Other woven fabrics of polyester staple fibres 11 
5514.49.00.00 - - Other woven fabrics 11 
55.15 Other woven fabrics of synthetic staple fibres: 
- Of polyester staple fibres: 
5515.11 - - Mixed mainly or solely with viscose rayon staple fibres: 
5515.11.10.00 - - - Unbleached or bleached 11 
5515.11.30.00 - - - Printed 11 
5515.11.90.00 - - - Other 11 
5515.12 - - Mixed mainly or solely with man-made filaments: 
5515.12.10.00 - - - Unbleached or bleached 11 
5515.12.30.00 - - - Printed 11 
5515.12.90.00 - - - Other 11 
5515.13 - - Mixed mainly or solely with wool or fine animal hair: 
- - - Mixed mainly or solely with carded wool or fine animal 
hair (woollen): 
H.S. Code 
Number Description Import Duty

468 CAP. 337.] IMPORT DUTIES 
5515.13.11.00 - - - - Unbleached or bleached 11 
5515.13.19.00 - - - - Other 11 
- - - Mixed mainly or solely with combed wool or fine animal 
hair (worsted): 
5515.13.91.00 - - - - Unbleached or bleached 11 
5515.13.99.00 - - - - Other 11 
5515.19 - - Other: 
5515.19.10.00 - - - Unbleached or bleached 11 
5515.19.30.00 - - - Printed 11 
5515.19.90.00 - - - Other 11 
- Of acrylic and modacrylic staple fibres: 
5515.21 - - Mixed mainly or solely with man-made filaments: 
5515.21.10.00 - - - Unbleached or bleached 11 
5515.21.30.00 - - - Printed 11 
5515.21.90.00 - - - Other 11 
5515.22 - - Mixed mainly or solely with wool or fine animal hair: 
- - - Mixed mainly or solely with carded wool or fine animal 
hair (woollen): 
5515.22.11.00 - - - - Unbleached or bleached 11 
5515.22.19.00 - - - - Other 11 
- - - Mixed mainly or solely with combed wool or fine animal 
hair (worsted): 
5515.22.91.00 - - - - Unbleached or bleached 11 
5515.22.99.00 - - - - Other 11 
5515.29 - - Other: 
5515.29.10.00 - - - Unbleached or bleached 11 
5515.29.30.00 - - - Printed 11 
5515.29.90.00 - - - Other 11 
- Other woven fabrics: 
5515.91 - - Mixed mainly or solely with man-made filaments: 
5515.91.10.00 - - - Unbleached or bleached 11 
5515.91.30.00 - - - Printed 11 
5515.91.90.00 - - - Other 11 
5515.92 - - Mixed mainly or solely with wool or fine animal hair: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 469 
- - - Mixed mainly or solely with carded wool or fine animal 
hair (woollen): 
5515.92.11.00 - - - - Unbleached or bleached 11 
5515.92.19.00 - - - - Other 11 
- - - Mixed mainly or solely with combed wool or fine animal 
hair (worsted): 
5515.92.91.00 - - - - Unbleached or bleached 11 
5515.92.99.00 - - - - Other 11 
5515.99 - - Other: 
5515.99.10.00 - - - Unbleached or bleached 11 
5515.99.30.00 - - - Printed 11 
5515.99.90.00 - - - Other 11 
55.16 Woven fabrics of artificial staple fibres: 
- Containing 85% or more by weight of artificial staple 
fibres: 
5516.11.00.00 - - Unbleached or bleached 11 
5516.12.00.00 - - Dyed 11 
5516.13.00.00 - - Of yarns of different colours 11 
5516.14.00.00 - - Printed 11 
- Containing less than 85% by weight of artificial staple 
fibres, mixed mainly or solely with man-made filaments: 
5516.21.00.00 - - Unbleached or bleached 11 
5516.22.00.00 - - Dyed 11 
5516.23 - - Of yarns of different colours: 
5516.23.10.00 - - - Jacquard fabrics of a width of 140 cm or more (mattress 
tickings) 11 
5516.23.90.00 - - - Other 11 
5516.24.00.00 - - Printed 11 
- Containing less than 85% by weight of artificial staple 
fibres, mixed mainly or solely with wool or fine animal 
hair: 
5516.31.00.00 - - Unbleached or bleached 11 
5516.32.00.00 - - Dyed 11 
5516.33.00.00 - - Of yarns of different colours 11 
H.S. Code 
Number Description Import Duty

470 CAP. 337.] IMPORT DUTIES 
5516.34.00.00 - - Printed 11 
- Containing less than 85% by weight of artificial staple 
fibres, mixed mainly or solely with cotton: 
5516.41.00.00 - - Unbleached or bleached 11 
5516.42.00.00 - - Dyed 11 
5516.43.00.00 - - Of yarns of different colours 11 
5516.44.00.00 - - Printed 11 
- Other: 
5516.91.00.00 - - Unbleached or bleached 11 
5516.92.00.00 - -Dyed 11 
5516.93.00.00 - - Of yarns of different colours 11 
5516.94.00.00 - - Printed 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 471 
CHAPTER 56 
WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES 
AND CABLES AND ARTICLES THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or 
preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of 
heading No. 34.01, polishes, creams or similar preparations of heading No.34.05, fabric 
softeners of heading No. 38.09) where the textile material is present merely as a carrying 
medium; 
(b) Textile products of heading No. 58.11; 
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 
No. 68.05); 
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No. 68.14); 
or 
(e) Metal foil on a backing of felt or nonwovens (Section XV). 
2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the 
cohesion of which has been enhanced by a stitch bonding process using fibres from the web itself. 
3. Headings Nos. 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, 
covered or laminated with plastics or rubber whatever the nature of these materials (compact or 
cellular). 
Heading No.56.03 also includes nonwovens in which plastics or rubber forms the bonding 
substance. 
Headings Nos. 56.02 and 56.03 do not, however, cover: 
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or 
less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 
39 or 40); 
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered 
on both sides with such materials, provided that such coating or covering can be seen with 
the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 
40); or 
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, 
where the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 
4. Heading No. 56.04 does not cover textile yarn, or strip or the like of heading No. 54.04 or 54.05, 
in which the impregnation, coating or covering cannot be seen with the naked eye (usually 
Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting 
change of colour. 
H.S. Code 
Number Description Import Duty 
56.01 Wadding of textiles and articles thereof; textile fibres, not 
exceeding 5 mm in length ( flock), textile dust and mill 
neps: 
5601.10 - Sanitary towels and tampons, napkins and napkin liners for 
babies and similar sanitary articles, of wadding:

472 CAP. 337.] IMPORT DUTIES 
- - Of man-made fibres: 
- - - Sanitary towels and tampons and similar articles: 
5601.10.10.11 - - - - Sanitary towels and pads, not individually packed 5.3 
5601.10.10.19 - - - - Other 5.3 
5601.10.10.90 - - - Other 5.3 
- - Of other textile materials: 
- - - Sanitary towels, tampons and similar articles: 
5601.10.90.11 - - - - Sanitary towels and pads, not individually packed 3.8 
5601.10.90.19 - - - - Other 3.8 
5601.10.90.90 - - - Other 3.8 
- Wadding; other articles of wadding: 
5601.21 - - Of cotton: 
5601.21.10.00 - - - Absorbent 3.8 
5601.21.90.00 - - - Other 3.8 
5601.22 - - Of man-made fibres: 
5601.22.10.00 - - - Rolls of a diameter not exceeding 8 mm 3.8 
- - - Other: 
5601.22.91.00 - - - - Of synthetic fibres 5.3 
5601.22.99.00 - - - - Of artificial fibres 5.3 
5601.29.00.00 - - Other 3.8 
5601.30.00.00 - Textile flock and dust and mill neps 3.2 
56.02 Felt, whether or not impregnated, coated, covered or 
laminated: 
5602.10 - Needleloom felt and stitch-bonded fibre fabrics: 
- - Not impregnated, coated, covered or laminated: 
- - - Needleloom felt: 
5602.10.11.00 - - - - Of jute or other textile bast fibres of heading No. 53.03 6.7 
5602.10.19.00 - - - - Of other textile materials 6.7 
- - - Stitch-bonded fibre fabrics: 
5602.10.31.00 - - - - Of wool or fine animal hair 6.7 
5602.10.35.00 - - - - Of coarse animal hair 6.7 
5602.10.39.00 - - - - Of other textile materials 6.7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 473 
5602.10.90.00 - - Impregnated, coated, covered or laminated 6.7 
- Other felt, not impregnated, coated, covered or laminated: 
5602.21.00.00 - - Of wool or fine animal hair 6.7 
5602.29 - - Of other textile materials: 
5602.29.10.00 - - - Of coarse animal hair 6.7 
5602.29.90.00 - - - Of other textile materials 6.7 
5602.90.00.00 - Other 6.7 
56.03 Nonwovens, whether or not impregnated, coated, covered 
or laminated: 
- Of man-made filaments: 
5603.11 - - Weighing not more than 25 g/m2: 
5603.11.10.00 - - - Coated or covered 6.9 
5603.11.90.00 - - - Other 6.9 
5603.12 - - Weighing more than 25 g/m2 but not more than 70 g/m2: 
5603.12.10.00 - - - Coated or covered 6.9 
5603.12.90.00 - - - Other 6.9 
5603.13 - - Weighing more than 70 g/m2 but not more than 150 g/m2: 
5603.13.10.00 - - - Coated or covered 6.9 
5603.13.90.00 - - - Other 6.9 
5603.14 - - Weighing more than 150 g/m2: 
5603.14.10.00 - - - Coated or covered 6.9 
5603.14.90.00 - - - Other 6.9 
- Other: 
5603.91 - - Weighing not more than 25 g/m2: 
5603.91.10.00 - - - Coated or covered 6.9 
5603.91.90.00 - - - Other 6.9 
5603.92 - - Weighing more than 25 g/m2 but not more than 70 g/m2: 
5603.92.10.00 - - - Coated or covered 6.9 
5603.92.90.00 - - - Other 6.9 
5603.93 - - Weighing more than 70 g/m2 but not more than 150 g/m2: 
5603.93.10.00 - - - Coated or covered 6.9 
5603.93.90.00 - - - Other 6.9 
H.S. Code 
Number Description Import Duty

474 CAP. 337.] IMPORT DUTIES 
5603.94 - - Weighing more than 150 g/m2: 
5603.94.10.00 - - - Coated or covered 6.9 
5603.94.90.00 - - - Other 6.9 
56.04 Rubber thread and cord, textile covered; textile yarn, and 
strip and the like of heading No. 54.04 or 54.05, 
impregnated, coated, covered or sheathed with rubber or 
plastics: 
5604.10.00.00 - Rubber thread and cord, textile covered 6.2 
5604.20.00.00 - High tenacity yarn of polyesters, of nylon or other 
polyamides or of viscose rayon, impregnated or coated 9 
5604.90.00.00 - Other 6 
56.05 00.00.00 Metallised yarn, whether or not gimped, being textile 
yarn, or strip or the like of heading No. 54.04 or 54.05, 
combined with metal in the form of thread, strip or 
powder or covered with metal 4 
56.06 Gimped, yarn, and strip and the like of heading No. 54.04 
or 54.05, gimped (other than those of heading No.56.05 
and gimped horse hair yarn); chenille yarn (including 
flock chenille yarn); loop wale-yarn: 
5606.00.10.00 - Loop wale-yarn 12 
- Other: 
5606.00.91.00 - - Gimped yarn 5.3 
5606.00.99.00 - - Other 5.3 
56.07 Twine, cordage, rope and cables, whether or not plaited 
or braided and whether or not impregnated, coated, 
covered or sheathed with rubber or plastics: 
5607.10.00.00 - Of jute or other textile bast fibres of heading No. 53.03 6 
- Of sisal or other textile fibres of the genus Agave: 
5607.21.00.00 - - Binder or baler twine 12 
5607.29 - - Other: 
5607.29.10.00 - - - Measuring more than 100 000 decitex (10 g/m) 8.1 
5607.29.90.00 - - - Measuring 100 000 decitex (10 g/m) or less 8.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 475 
5607.30.00.00 - Of abaca (Manila hemp or Musa textilis (Nee) or other hard 
(leaf) fibres 10 
- Of polyethylene or polypropylene: 
5607.41.00.00 - - Binder or baler twine 12 
5607.49 - - Other: 
- - - Measuring more than 50 000 decitex (5 g/m): 
5607.49.11.00 - - - - Plaited 8.1 
5607.49.19.00 - - - - Other 8.1 
5607.49.90.00 - - - Measuring50 000 decitex (5 g/m) or less 8.1 
5607.50 - Of other synthetic fibres: 
- - Of nylon or other polyamides or of polyesters: 
- - - Measuring more than 50 000 decitex (5 g/m): 
5607.50.11.00 - - - - Plaited 12 
5607.50.19.00 - - - - Other 12 
5607.50.30.00 - - - Measuring 50 000 decitex (5 g/m) or less 12 
5607.50.90.00 - - Of other synthetic fibres 12 
5607.90.00.00 - Other 12 
56.08 Knotted netting of twine, cordage or rope; made up 
fishing nets and other made up nets, of textile materials: 
- Of man-made textile materials: 
5608.11 - - Made up fishing nets: 
- - - Of nylon or other polyamides: 
5608.11.11.00 - - - - Of twine, cordage, rope or cables 11 
5608.11.19.00 - - - - Of yarn 11 
- - - Other: 
5608.11.91.00 - - - - Of twine, cordage, rope or cables 11 
5608.11.99.00 - - - - Of yarn 11 
5608.19 - - Other: 
- - - Made up nets: 
- - - - Of nylon or other polyamides: 
5608.19.11.00 - - - - - Of twine, cordage, rope or cables 11 
5608.19.19.00 - - - - - Other 11 
H.S. Code 
Number Description Import Duty

476 CAP. 337.] IMPORT DUTIES 
5608.19.30.00 - - - - Other 11 
5608.19.90.00 - - - Other 11 
5608.90.00.00 - Other 11 
56.09 00.00.00 Articles of yarn, strip or the like of heading No.54.04 or 
54.05; twine, cordage, rope or cables, not elsewhere 
specified or included 5.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 477 
CHAPTER 57 
CARPETS AND OTHER TEXTILE FLOOR COVERINGS 
NOTES 
1. For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor 
coverings in which textile materials serve as the exposed surface of the article when in use and 
includes articles having the characteristics of textile floor coverings but intended for use for other 
purposes. 
2. This Chapter does not cover floor covering underlays. 
H.S. Code 
Number Description Import 
Duty 
57.01 Carpets and other textile floor coverings knotted, whether 
or not made up: 
5701.10 - Of wool or fine animal hair: 
5701.10.10.00 - - Containing a total of more than 10% by weight of silk or of 
waste silk other than noil 8.9 
- - Other: 
5701.10.91.00 - - - Comprising not more than 350 knots per metre of warp 9.6 
5701.10.93.00 - - - Comprising more than 350 but not more than 500 knots per 
metre of warp 9.6 
5701.10.99.00 - - - Comprising more than 500 knots per metre of warp 9.6 
5701.90 - Of other textile materials: 
5701.90.10.00 - - Of silk, of waste silk other than noil, of synthetic fibres, of 
yarn falling within heading No. 56.05 or of textile materials 
containing metal threads 8.9 
5701.90.90.00 - - Of other textile materials 6.9 
57.02 Carpets and other textile floor coverings, woven, not tufted 
or flocked, whether or not made up, including "kelem", 
"Schumacks", "Karamanie" and similar hand-woven 
rugs: 
5702.10.00.00 - "Kelem", "Schumacks", "Karamanie" and similar handwoven 
rugs 6.3 
5702.20.00.00 - Floor covering of coconut fibre (coir) 4 
- Other, of pile construction, not made up: 
5702.31.00.00 - - Of wool or of fine animal hair 8.9 
5702.32.00.00 - - Of man-made materials 8.9 
5702.39 - - Of other textile materials:

478 CAP. 337.] IMPORT DUTIES 
5702.39.10.00 - - - Of cotton 8.9 
5702.39.90.00 - - - Other 8.9 
- Other, of pile construction, made up: 
5702.41.00.00 - - Of wool or of fine animal hair 8.9 
5702.42.00.00 - - Of man-made materials 8.9 
5702.49 - - Of other textile materials: 
5702.49.10.00 - - - Of cotton 8.9 
5702.49.90.00 - - - Other 8.9 
- Other, not of pile construction, not made-up: 
5702.51.00.00 - - Of wool or fine animal hair 8.9 
5702.52.00.00 - - Of man-made textile materials 8.9 
5702.59.00.00 - - Of other textile materials 8.9 
- Other, not of pile construction, made up: 
5702.91.00.00 - - Of wool or of fine animal hair 8.9 
5702.92.00.00 - - Of man-made textile materials 8.9 
5702.99.00.00 - - Of other textile materials 8.9 
57.03 Carpets and other textile floor coverings, tufted, whether 
or not made up: 
5703.10.00.00 - Of wool or fine animal hair 14 
5703.20 - Of nylon or other polyamides: 
- - Printed tufted: 
5703.20.11.00 - - - Tiles, having a maximum surface area of 0.3 m2 14 
5703.20.19.00 - - - Other 14 
- - Other: 
5703.20.91.00 - - - Tiles, having a maximum surface area of 0.3 m2 14 
5703.20.99.00 - - - Other 14 
5703.30 - Of other man-made textile materials: 
- - Of polypropylene: 
5703.30.11.00 - - - Tiles, having a maximum surface area of 0.3 m2 14 
5703.30.19.00 - - - Other 14 
- - Other: 
H.S. Code 
Number Description Import 
Duty

IMPORT DUTIES [CAP. 337. 479 
- - - Printed tufted: 
5703.30.51.00 - - - - Tiles, having a maximum surface area of 0.3 m2 14 
5703.30.59.00 - - - - Other 14 
- - - Other: 
5703.30.91.00 - - - - Tiles, having a maximum surface area of 0.3 m2 14 
5703.30.99.00 - - - - Other 14 
5703.90.00.00 - Of other textile materials 14 
57.04 Carpets and other textile floor coverings, of felt, not tufted 
or flocked, whether or not made up: 
5704.10.00.00 - Tiles, having a maximum surface area of 0.3 m2 6.7 
5704.90.00.00 - Other 6.7 
57.05 Other carpets and other textile floor coverings, whether or 
not made up: 
5705.00.10.00 - Of wool or fine animal hair 8.9 
5705.00.30.00 - Of man-made textile materials 8.9 
5705.00.90.00 - Of other textile materials 8.9 
H.S. Code 
Number Description Import 
Duty

480 CAP. 337.] IMPORT DUTIES 
CHAPTER 58 
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; 
TRIMMINGS; EMBROIDERY 
NOTES 
1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, 
coated, covered or laminated, or to other goods of Chapter 59. 
2. Heading No.58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at 
which stage they have no pile standing up. 
3. For the purposes of heading No.58.03 "gauze" means a fabric with a warp composed wholly or 
in part of standing or ground threads and crossing or doup threads which cross the standing or 
ground threads making a half turn, a complete turn or more to form loops through which weft 
threads pass. 
4. Heading No. 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 
No.56.08. 
5. For the purposes of heading No.58.06, the expression "narrow woven fabrics" means: 
(a) Woven fabrics of a width not exceeding 30cm, whether woven as such or cut from wider 
pieces provided with selvedges (woven, gummed or otherwise made) on both edges; 
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and 
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. 
Narrow woven fabrics with woven fringes are to be classified in heading No.58.08. 
6. In heading No. 58.10, the expression "embroidery" means, inter alia, embroidery with metal or 
glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or 
ornamental motifs of textile or other materials. 
The heading does not apply to needlework tapestry (heading No. 58.05). 
7. In addition to the products of heading No. 58.09, this Chapter also includes articles made of metal 
thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 
H.S. Code 
Number Description Import Duty 
58.01 Woven pile fabrics and chenille fabrics, other than fabrics 
of heading No. 58.02 or 58.06: 
5801.10.00.00 - Of wool or fine animal hair 15 
- Of cotton: 
5801.21.00.00 - - Uncut weft pile fabrics 10 
5801.22.00.00 - - Cut corduroy 15 
5801.23.00.00 - - Other weft pile fabrics 15 
5801.24.00.00 - - Warp pile fabrics, epingle (uncut) 15 
5801.25.00.00 - - Warp pile fabrics, cut 15

IMPORT DUTIES [CAP. 337. 481 
5801.26.00.00 - - Chenille fabrics 15 
- Of man-made fibres: 
5801.31.00.00 - - Uncut weft pile fabrics 11 
5801.32.00.00 - - Cut corduroy 15 
5801.33.00.00 - - Other weft pile fabrics 15 
5801.34.00.00 - - Warp pile fabrics, epingle (uncut) 15 
5801.35.00.00 - - Warp pile fabrics, cut 15 
5801.36.00.00 - - Chenille fabrics 15 
5801.90 - Of other textile materials: 
5801.90.10.00 - - Of flax 15 
5801.90.90.00 - - Other 15 
58.02 Terry towelling and similar woven terry fabrics, other 
than narrow woven fabrics of heading No.58.06; tufted 
textile fabrics, other than products of heading No. 57.03: 
- Terry towelling and similar woven terry fabrics, of cotton: 
5802.11.00.00 - - Unbleached 10 
5802.19.00.00 - - Other 10 
5802.20.00.00 - Terry towelling and similar woven terry fabrics, of other 
textile materials 15 
5802.30.00.00 - Tufted textile fabrics 15 
58.03 Gauze, other than narrow fabrics of heading No. 58.06: 
5803.10.00.00 - Of cotton 5.8 
5803.90 - Of other textile materials: 
5803.90.10.00 - - Of silk or silk waste 7.2 
5803.90.30.00 - - Of synthetic fibres 11 
5803.90.50.00 - - Of artificial fibres 11 
5803.90.90.00 - - Other 14 
58.04 Tulles and other net fabrics, not including woven, knitted 
or crocheted fabrics; lace in the piece, in strips or in 
motifs, other than fabrics of heading No. 60.02: 
5804.10 - Tulles and other net fabrics: 
H.S. Code 
Number Description Import Duty

482 CAP. 337.] IMPORT DUTIES 
- - Plain: 
5804.10.11.00 - - - Knotted net fabrics 6.5 
5804.10.19.00 - - - Other 6.5 
5804.10.90.00 - - Other 13 
- Mechanically made lace: 
5804.21 - - Of man-made fibres: 
5804.21.10.00 - - - Made on mechanical bobbin machines 11.5 
5804.21.90.00 - - - Other 11.5 
5804.29 - - Of other textile materials: 
5804.29.10.00 - - - Made on mechanical bobbin machines 11.5 
5804.29.90.00 - - - Other 11.5 
5804.30.00.00 - Hand-made lace 13 
58.05 00.00.00 Hand-woven tapestries of the type Gobelins, Flanders, 
Aubusson, Beauvais and the like, and needle worked 
tapestries (for example, petit point, cross stitch), whether 
or not made up 5.6 
58.06 Narrow woven fabrics, other than goods of heading No. 
58.07; narrow fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs): 
5806.10.00.00 - Woven pile fabrics (including terry towelling and similar 
terry fabrics) and chenille fabrics 6.3 
5806.20.00.00 - Other woven fabrics, containing by weight 5% or more of 
elastomeric yarn, or rubber thread 7.5 
- Other woven fabrics: 
5806.31.00.00 - - Of cotton 7.5 
5806.32 - - Of man-made fibres: 
5806.32.10.00 - - - With real selvedges 7.5 
5806.32.90.00 - - - Other 7.5 
5806.39 - - Of other textile materials: 
5806.39.00.10 - - - Webbing 7.5 
5806.39.00.90 - - - Other 7.5 
5806.40.00.00 - Fabrics consisting of warp without weft assembled by 
means of an adhesive (bolducs) 6.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 483 
58.07 Labels, badges and similar articles of textile materials, in 
the piece, in strips or cut to shape or size, not 
embroidered: 
5807.10 - Woven: 
5807.10.10.00 - - With woven inscription 6.2 
5807.10.90.00 - - Other 6.2 
5807.90 - Other: 
5807.90.10.00 - - Of felt or nonwovens 6.3 
5807.90.90.00 - - Other 12 
58.08 Braids in the piece; ornamental trimmings in the piece, 
without embroidery, other than knitted or crocheted; 
tassels, pompons and similar articles: 
5808.10.00.00 - Braids in the piece 5 
5808.90.00.00 - Other 5.3 
58.09 00.00.00 Woven fabrics of metal thread and woven fabrics of 
heading No. 56.05, of a kind used in apparel, as furnishing 
fabrics or for similar purposes, not elsewhere specified or 
included 5.6 
58.10 Embroidery, in the piece, in strips or in motifs: 
5810.10 - Embroidery without visible ground: 
5810.10.10.00 - - Of a value exceeding Lm15.50, 0/kg (net weight) 5.8 
5810.10.90.00 - - Other 13 
- Other embroidery: 
5810.91 - - Of cotton: 
5810.91.10.00 - - - Of a value exceeding Lm7.80, 0/kg (net weight) 5.8 
5810.91.90.00 - - - Other 7.2 
5810.92 - - Of man-made fibres: 
5810.92.10.00 - - - Of a value exceeding Lm7.80, 0/kg (net weight) 5.8 
5810.92.90.00 - - - Other 7.2 
5810.99 - - Of other textile materials: 
5810.99.10.00 - - - Of a value exceeding Lm7.80, 0/kg (net weight) 5.8 
H.S. Code 
Number Description Import Duty

484 CAP. 337.] IMPORT DUTIES 
5810.99.90.00 - - - Other 7.2 
58.11 00.00.00 Quilted textile products in the piece, composed of one or 
more layers of textile materials assembled with padding 
by stitching or otherwise, other than embroidery of 
heading No. 58.10 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 485 
CHAPTER 59 
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; 
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE 
NOTES 
1. Except where the context otherwise requires, for the purposes of this Chapter the expression 
"textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings Nos.58.03 
and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted 
or crocheted fabrics of heading No.60.02. 
2. Heading No.59.03 applies to: 
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the 
weight per square metre and whatever the nature of the plastic material (compact or 
cellular), other than: 
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked 
eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account 
should be taken of any resulting change of colour; 
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a 
diameter of 7 mm, at a temperature between 15° C and 30° C (usually Chapter 39); 
(3) Products in which the textile fabric is either completely embedded in plastics or 
entirely coated or covered on both sides with such material, provided that such coating 
or covering can be seen with the naked eye with no account being taken of any resulting 
change of colour (Chapter 39); 
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting 
from these treatments (usually Chapters 50 to 55, 58 or 60); 
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile 
fabric is present merely for reinforcing purposes (Chapter 39); or 
(6) Textile products of heading No.58.11; 
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with 
plastics, of heading No.56.04. 
3. For the purposes of heading No.59.05, the expression "textile wall coverings" applies to products 
in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a 
textile surface which has been fixed on a backing or has been treated on the back (impregnated 
or coated to permit pasting). 
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed 
directly on a backing of paper (heading No.48.14) or on a textile backing (generally heading 
No.59.07). 
4. For the purposes of heading No.59.06, the expression "rubberised textile fabrics" means: 
(a) textile fabrics impregnated, coated, covered or laminated with rubber, 
(i) Weighing not more than 1, 500 g/m2; 
(ii) Weighing more than 1, 500 g/m2 and containing more than 50% by weight of textile 
material; 
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with 
rubber, of heading No.56.04; 
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their 
weight per square metre. 
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with 
textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or 
textile products of heading No. 58.11. 
5. Heading No.59.07 does not apply to: 
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye

486 CAP. 337.] IMPORT DUTIES 
(usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should 
be taken of any resulting change of colour; 
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back 
cloths or the like); 
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs 
resulting from these treatments; however, imitation pile fabrics remain classified in this 
heading; 
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; 
(e) Wood veneered on a backing of textile fabrics (heading No.44.08); 
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 
No.68.05); 
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading No.68.14); or 
(h) Metal foil on a backing of textile fabrics (Section XV). 
6. Heading No.59.10 does not apply to: 
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or 
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or 
laminated with rubber or made from textile yarn or cord impregnated, coated, covered or 
sheathed with rubber (heading No.40.10). 
7. Heading No.59.11 applies to the following goods, which do not fall in any other heading of 
Section XI: 
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) 
shape (other than those having the character of the products of headings Nos.59.08 to 59.10), 
the following only: 
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with 
rubber, leather or other material, of a kind used for card clothing, and similar fabrics of 
a kind used for other technical purposes, including narrow fabrics made of velvet 
impregnated with rubber, for covering weaving spindles (weaving beams); 
(ii) Bolting cloth; 
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human 
hair; 
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, 
impregnated or coated, of a kind used in machinery or for other technical purposes; 
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes; 
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, 
of a kind used in industry as packing or lubricating materials; 
(b) Textile articles (other than those of headings Nos.59.08 to 59.10) of a kind used for technical 
purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a 
kind used in papermaking or similar machines (for example, for pulp or asbestos cement), 
gaskets, washers, polishing discs and other machinery parts). 
H.S. Code 
Number Description Import Duty 
59.01 Textile fabrics coated with gum or a mylaceous 
substances, of a kind used for the outer covers of books or 
the like; tracing cloth; prepared painting canvas; 
buckram and similar stiffened textile fabrics of a kind 
used for hat foundations: 
5901.10.00.00 - Textile fabrics coated with gum or amylaceous substances, 
of a kind used for the outer covers of books or the like 6.5 
5901.90.00.00 - Other 6.5

IMPORT DUTIES [CAP. 337. 487 
59.02 Tyre cord fabric or high tenacity yarn of nylon or other 
polyamides, polyesters or viscose rayon: 
5902.10 - Of nylon or other polyamides: 
5902.10.10.00 - - Impregnated with rubber 5.6 
5902.10.90.00 - - Other 8.1 
5902.20 - Of polyesters: 
5902.20.10.00 - - Impregnated with rubber 5.6 
5902.20.90.00 - - Other 11 
5902.90 - Other: 
5902.90.10.00 - - Impregnated with rubber 5.6 
5902.90.90.00 - - Other 11 
59.03 Textile fabrics impregnated, coated, covered or laminated 
with plastics, other than those of heading No. 59.02: 
5903.10 - With polyvinyl chloride: 
5903.10.10.00 - - Impregnated 8.1 
5903.10.90.00 - - Coated, covered or laminated 8.1 
5903.20 - With polyurethane: 
5903.20.10.00 - - Impregnated 12 
5903.20.90.00 - - Coated, covered or laminated 12 
5903.90 - Other: 
5903.90.10.00 - - Impregnated 12 
- - Coated, covered or laminated: 
5903.90.91.00 - - - With cellulose derivatives or other plastics, with the fabric 
forming the right side 12 
5903.90.99.00 - - - Other 12 
59.04 Linoleum, whether or not cut to shape; floor coverings 
consisting of a coating or covering applied on a textile 
backing, whether or not cut to shape: 
5904.10.00.00 - Linoleum 5.3 
- Other: 
5904.91 - - With a base consisting of needleloom felt or nonwovens: 
5904.91.10.00 - - - With a base consisting of needleloom felt 5.3 
H.S. Code 
Number Description Import Duty

488 CAP. 337.] IMPORT DUTIES 
5904.91.90.00 - - - With a base consisting of nonwovens 5.3 
5904.92.00.00 - - With other textile base 5.3 
59.05 Textile wall coverings: 
5905.00.10.00 - Consisting of parallel yarns, fixed on a backing of any 
material 5.8 
- Other: 
5905.00.30.00 - - Of flax 14 
5905.00.50.00 - - Of jute 8.8 
5905.00.70.00 - - Of man-made fibres 11 
5905.00.90.00 - - Other 6 
59.06 Rubberised textile fabrics, other than those of heading 
No. 59.02: 
5906.10.00.00 - Adhesive tape of a width not exceeding 20 cm 4.6 
- Other: 
5906.91.00.00 - - Knitted or crocheted 6.5 
5906.99 - - Other: 
5906.99.10.00 - - - Fabrics mentioned in Note 4 c) to this Chapter 12 
5906.99.90.00 - - - Other 5.6 
59.07 Textile fabrics otherwise impregnated, coated or covered; 
painted canvas being theatrical scenery, studio backcloths 
or the like: 
5907.00.10.00 - Oil cloth and other textile fabrics coated with preparations 
with a basis of drying oil 4.9 
5907.00.90.00 - Other 4.9 
59.08 00.00.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, 
lighters, candles or the like; in candescent gas mantles 
and tubular knitted gas mantle fabric therefor, whether 
or not impregnated 5.6 
59.09 Textile hosepiping and similar textile tubing, with or 
without lining, armour or accessories of other materials: 
5909.00.10.00 - Of synthetic fibres 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 489 
5909.00.90.00 - Of other textile materials 6.5 
59.10 00.00.00 Transmission or conveyor belts or belting, of textile 
material, whether or not impregnated, coated, covered or 
laminated with metal or other material 5.1 
59.11 Textile products and articles, for technical uses, specified 
in Note 7 to this Chapter: 
5911.10.00.00 - Textile fabrics, felt and felt-lined woven fabrics, coated, 
covered or laminated with rubber, leather or other material, 
of a kind used for card clothing, and similar fabrics of a 
kind used for other technical purposes, including narrow 
fabrics made of velvet impregnated with rubber, for 
covering weaving spindles (weaving beams) 5.3 
5911.20.00.00 - Bolting cloth, whether or not made up 4.6 
- Textile fabrics and felts, endless or fitted with linking 
devices, of a kind used in paper-making or similar 
machines (for example for pulp or asbestos-cement): 
5911.31 - - Weighing less than 650 g/m2: 
- - - Of silk or man-made fibres: 
5911.31.11.00 - - - - Woven fabrics, felted or not, of synthetic fibres, of a 
kind used in paper-making machines 5.8 
5911.31.19.00 - - - - Other 5.8 
5911.31.90.00 - - - Of other textile materials 4.4 
5911.32 - - Weighing 650 g/m2 or more : 
5911.32.10.00 - - - Of silk of man-made fibres 5.8 
5911.32.90.00 - - - Of other textile materials 4.4 
5911.40.00.00 - Straining cloth of a kind used in oil presses or the like, 
including that of human hair 6 
5911.90 - Other: 
5911.90.10.00 - - Of felt 6 
5911.90.90.00 - - Other 6 
H.S. Code 
Number Description Import Duty

490 CAP. 337.] IMPORT DUTIES 
CHAPTER 60 
KNITTED OR CROCHETED FABRICS 
NOTES 
1. This Chapter does not cover: 
(a) Crochet lace of heading No. 58.04; 
(b) Labels, badges or similar articles, knitted or crocheted, of heading No.58.07; or 
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. 
However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, 
remain classified in heading No.60.01. 
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as 
furnishing fabrics or for similar purposes. 
3. Throughout this Schedule any reference to "knitted" goods includes a reference to stitch bonded 
goods in which the chain stitches are formed of textile yarn. 
H.S. Code 
Number Description Import Duty 
60.01 Pile fabrics, including "long pile" fabrics and terry 
fabrics, knitted or crocheted: 
6001.10.00.00 - "Long pile" fabrics 12 
- Looped pile fabrics: 
6001.21.00.00 - - Of cotton 12 
6001.22.00.00 - - Of man-made fibres 12 
6001.29 - - Of other textile materials: 
6001.29.10.00 - - - Of wool or fine animal hair 12 
6001.29.90.00 - - - Other 12 
- Other: 
6001.91 - - Of cotton: 
6001.91.10.00 - - - Unbleached or bleached 12 
6001.91.30.00 - - - Dyed 12 
6001.91.50.00 - - - Of yarns of different colours 12 
6001.91.90.00 - - - Printed 12 
6001.92 - - Of man-made fibres: 
6001.92.10.00 - - - Unbleached or bleached 12 
6001.92.30.00 - - - Dyed 12 
6001.92.50.00 - - - Of yarns of different colours 12 
6001.92.90.00 - - - Printed 12 
6001.99 - - Of other textile materials:

IMPORT DUTIES [CAP. 337. 491 
6001.99.10.00 - - - Of wool or fine animal hair 12 
6001.99.90.00 - - - Other 12 
60.02 Other knitted or crocheted fabrics: 
6002.10 - Of a width not exceeding 30 cm, containing by weight 5% 
or more of elastomeric yarn or rubber thread: 
6002.10.10.00 - - Containing by weight 5 % or more of elastomeric yarn, 
but not containing rubber thread 12 
6002.10.90.00 - - Other 6.5 
6002.20 - Other, of a width not exceeding 30 cm: 
6002.20.10.00 - - Of wool or fine animal hair 12 
- - Of synthetic fibres: 
6002.20.31.00 - - - Raschel lace 12 
6002.20.39.00 - - - Other 12 
6002.20.50.00 - - Of artificial fibres 12 
6002.20.70.00 - - Of cotton 12 
6002.20.90.00 - - Other 12 
6002.30 - Of a width exceeding 30 cm, containing by weight 5% or 
more of elastomeric yarn or rubber thread: 
6002.30.10.00 - - Containing by weight 5 % or more of elastomeric yarn, 
but not containing rubber thread 12 
6002.30.90.00 - - Other 6.5 
- Other fabrics, warp knit (including those made on galloon 
knitting machines): 
6002.41.00.00 - - Of wool or fine animal hair 12 
6002.42 - - Of cotton: 
6002.42.10.00 - - - Unbleached or bleached 12 
6002.42.30.00 - - - Dyed 12 
6002.42.50.00 - - - Of yarns of different colours 12 
6002.42.90.00 - - - Printed 12 
6002.43 - - Of man-made fibres: 
- - - Of synthetic fibres: 
6002.43.11.00 - - - - For curtains, including net curtain fabric 12 
6002.43.19.00 - - - - Raschel lace 12 
H.S. Code 
Number Description Import Duty

492 CAP. 337.] IMPORT DUTIES 
- - - - Other: 
6002.43.31.00 - - - - - Unbleached or bleached 12 
6002.43.33.00 - - - - - Dyed 12 
6002.43.35.00 - - - - - Of yarns of different colours 12 
6002.43.39.00 - - - - - Printed 12 
- - - Of artificial fibres: 
6002.43.50.00 - - - - For curtains, including net curtain fabric 12 
- - - - Other: 
6002.43.91.00 - - - - - Unbleached or bleached 12 
6002.43.93.00 - - - - - Dyed 12 
6002.43.95.00 - - - - - Of yarns of different colours 12 
6002.43.99.00 - - - - - Printed 12 
6002.49.00.00 - - Other 12 
- Other: 
6002.91.00.00 - - Of wool or fine animal hair 12 
6002.92 - - Of cotton: 
6002.92.10.00 - - - Unbleached or bleached 12 
6002.92.30.00 - - - Dyed 12 
6002.92.50.00 - - - Of yarns of different colours 12 
6002.92.90.00 - - - Printed 12 
6002.93 - - Of man-made fibres: 
- - - Of synthetic fibres: 
6002.93.10.00 - - - - For curtains, including net curtains fabric 12 
- - - - Other: 
6002.93.31.00 - - - - - Unbleached or bleached 12 
6002.93.33.00 - - - - - Dyed 12 
6002.93.35.00 - - - - - Of yarn of different colours 12 
6002.93.39.00 - - - - - Printed 12 
- - - Of artificial fibres: 
6002.93.91.00 - - - - For curtains, including net curtains fabric 12 
6002.93.99.00 - - - - Other 12 
6002.99.00.00 - - Other 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 493 
CHAPTER 61 
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 
NOTES 
1. This Chapter applies only to made up knitted or crocheted articles. 
2. This Chapter does not cover: 
(a) Goods of heading No. 62.12; 
(b) Worn clothing or other worn articles of heading No. 63.09; or 
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.21). 
3. For the purposes of headings Nos. 61.03 to 61.04: 
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect 
of their outer surface, in identical fabric and comprising: 
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or 
more panels, designed to cover the upper part of the body, possibly with a tailored 
waistcoat in addition whose front is made from the same fabric as the outer surface of the 
other components of the set and whose back is made from the same fabric as the lining of 
the suit coat or jacket; and 
- one garment designed to cover the lower part of the body and consisting of trousers, 
breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces 
nor bibs. 
All of the components of a "suit" must be of the same fabric construction, colour and 
composition; they must also be of the same style and of corresponding or compatible size. 
However, these components may have piping (a strip of fabric sewn into the seam) in a different 
fabric. 
If several separate components to cover the lower part of the body are presented together (for 
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the 
constituent lower part shall be the one pair of trousers or, in the case of women's or girls' suits, 
the skirt or divided skirt, the other garments being considered separately. 
The term "suit" includes the following sets of garments, whether or not they fulfil all the above 
conditions:- 
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down 
at the back and striped trousers; 
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively 
short at the front, does not close and has narrow skirts cut in at the hips and hanging down 
behind; 
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though 
perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. 
(b) The term "ensemble" means a set of garments (other than suits and articles of heading No. 
61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for 
retail sale, and comprising: 
- one garment designed to cover the upper part of the body, with the exception of pullovers 
which may form a second upper garment in the sole context of twin sets, and of waistcoats 
which may also form a second upper garment, and 
- one or two different garments, designed to cover the lower part of the body and consisting 
of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a 
divided skirt. 
All of the components of an ensemble must be of the same fabric construction, style, colour 
and composition; they also must be of corresponding or compatible size. The term 
"ensemble" does not apply to track suits or ski suits, of heading No. 61.12.

494 CAP. 337.] IMPORT DUTIES 
4. Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the waist, with a 
ribbed waistband or other means of tightening at the bottom of the garment, or garments having 
an average of less than 10 stitches per linear centimetre in each direction counted on an area 
measuring at least 10 cm x 10 cm. Heading No. 61.05 does not cover sleeveless garments. 
5. Heading No. 61.09 does not cover garments with a drawstring, ribbed waistband or other means 
of tightening at the bottom of the garment. 
6. For the purposes of heading No. 61.11: 
(a) The expression "babies garments and clothing accessories" means articles for young 
children of a body height not exceeding 86 cm; it also covers babies' napkins; 
(b) Articles which are, prima facie, classifiable both in heading No. 61.11 and in other headings 
of this Chapter are to be classified in heading No. 61.11. 
7. For the purposes of heading No. 61.12, "ski suits" means garments or sets of garments which, by 
their general appearance and texture, are identifiable as intended to be worn principally for skiing 
(cross country or alpine). They consist either of: 
(a) a "ski overall", that is, a one piece garment designed to cover the upper and the lower parts 
of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; 
or 
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail 
sale and comprising: 
- one garment such as an anorak, wind cheater, wind jacket or similar article, closed by a 
slide fastener (zipper), possibly with a waistcoat in addition, and 
- one pair of trousers whether or not extending above waist level, one pair of breeches or 
one bib and brace overall. 
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph 
(a) above and a type of padded, sleeveless jacket worn over the overall. 
All the components of a "ski ensemble" must be made up in a fabric of the same texture, 
style and composition whether or not of the same colour; they also must be of corresponding 
or compatible size. 
8. Garments which are, prima facie, classifiable both in heading No. 61.13 and in other headings of 
this Chapter, excluding heading No. 61.11, are to be classified in heading No. 61.13. 
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as 
men's or boys' garments, and those designed for right over left closure at the front as women's or 
girls' garments. These provisions do not apply where the cut of the garment clearly indicates that 
it is designed for one or other of the sexes. 
Garments which cannot be identified as either men's or boys' garments or as women's or girls' 
garments are to be classified in the headings covering women's or girls' garments. 
10. Articles of this Chapter may be made of metal thread. 
ADDITIONAL NOTES 
1. For the application of note 3 b) of this Chapter, the components of an ensemble must be made up 
entirely in a single identical fabric, subject to compliance with the other conditions laid down in 
the said note. 
For this purpose, the fabric used can be unbleached, bleached, dyed, of yarns of different colours 
or printed. 
Sets of garments are not regarded as ensembles when their components are made up in different 
fabrics, even if the difference is due only to their respective colours. 
All the components of an ensemble must be presented together for retail sale as a single unit.

IMPORT DUTIES [CAP. 337. 495 
Individual wrapping or separate labelling of each component of such a single unit does not 
influence its classification as an ensemble. 
2. For the purposes of heading N0. 61.09, the terms "singlets" and "other vests" include garments, 
even if of a fancy design, worn next to the body, without collar, with or without sleeves, including 
those with shoulder straps. These garments, which are intended to cover the upper part of the 
body, often possess many characteristics in common with those of T-shirts or with more 
traditional kinds of singlets and other vests of heading No. 61.09. 
H.S. Code 
Number Description Import Duty 
61.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, 
anoraks (including ski-jackets), wind-cheaters, windjackets 
and similar articles, knitted or crocheted, other 
than those of heading No. 61.03: 
6101.10 - Of wool or fine animal hair: 
6101.10.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6101.10.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6101.20 - Of cotton: 
6101.20.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6101.20.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6101.30 - Of man-made fibres: 
6101.30.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6101.30.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6101.90 - Of other textile materials: 
6101.90.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6101.90.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
61.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, 
anoraks (including ski-jackets), wind-cheaters, windjackets 
and similar articles, knitted or crocheted, other 
than those of heading No. 61.04: 
6102.10 - Of wool or fine animal hair: 
6102.10.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6102.10.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6102.20 - Of cotton: 
6102.20.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14

496 CAP. 337.] IMPORT DUTIES 
6102.20.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6102.30 - Of man-made fibres: 
6102.30.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6102.30.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
6102.90 - Of other textile materials: 
6102.90.10.00 - - Overcoats, car-coats, capes, cloaks and similar articles 14 
6102.90.90.00 - - Anoraks, (including ski-jackets), wind-cheaters, windjackets 
and similar articles 14 
61.03 Men’s or boys’ suits, ensembles, jackets, blazers, 
trousers, bib and braceoveralls, breeches and shorts 
(other than swimwear), knitted or crocheted: 
- Suits: 
6103.11.00.00 - - Of wool or fine animal hair 14 
6103.12.00.00 - - Of synthetic fibres 14 
6103.19.00.00 - - Of other textile materials 14 
- Ensembles: 
6103.21.00.00 - - Of wool or fine animal hair 14 
6103.22.00.00 - - Of cotton 14 
6103.23.00.00 - - Of synthetic fibres 14 
6103.29.00.00 - - Of other textile materials 14 
- Jackets and blazers: 
6103.31.00.00 - - Of wool or fine animal hair 14 
6103.32.00.00 - - Of cotton 14 
6103.33.00.00 - - Of synthetic fibres 14 
6103.39.00.00 - - Of other textile materials 14 
6103.41 - Trousers, bib and brace overalls, breeches and shorts: 
- - Of wool or fine animal hair: 
6103.41.10.00 - - - Trousers and breeches 14 
6103.41.90.00 - - - Other 14 
6103.42 - - Of cotton: 
6103.42.10.00 - - - Trousers and breeches 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 497 
6103.42.90.00 - - - Other 14 
6103.43 - - Of synthetic fibres: 
6103.43.10.00 - - - Trousers and breeches 14 
6103.43.90.00 - - - Other 14 
6103.49 - - Of other textile materials: 
6103.49.10.00 - - - Trousers and breeches 14 
- - - Other: 
6103.49.91.00 - - - - Of artificial fibres 14 
6103.49.99.00 - - - - Other 14 
61.04 Women’s or girls’ suits, ensembles, jackets, dresses, 
skirts, divided skirts, trousers, bib and brace overalls, 
breeches and shorts (other than swimwear), knitted or 
crocheted: 
- Suits: 
6104.11.00.00 - - Of wool or fine animal hair 14 
6104.12.00.00 - - Of cotton 14 
6104.13.00.00 - - Of synthetic fibres 14 
6104.19.00.00 - - Of other textile materials 14 
- Ensembles: 
6104.21.00.00 - - Of wool or fine animal hair 14 
6104.22.00.00 - - Of cotton 14 
6104.23.00.00 - - Of synthetic fibres 14 
6104.29.00.00 - - Of other textile materials 14 
- Jackets and blazers: 
6104.31.00.00 - - Of wool or fine animal hair 14 
6104.32.00.00 - - Of cotton 14 
6104.33.00.00 - - Of synthetic fibres 14 
6104.39.00.00 - - Of other textile materials 14 
- Dresses: 
6104.41.00.00 - - Of wool or fine animal hair 14 
6104.42.00.00 - - Of cotton 14 
6104.43.00.00 - - Of synthetic fibres 14 
6104.44.00.00 - - Of artificial fibres 14 
H.S. Code 
Number Description Import Duty

498 CAP. 337.] IMPORT DUTIES 
6104.49.00.00 - - Of other textile materials 14 
- Skirts and divided skirts: 
6104.51.00.00 - - Of wool or fine animal hair 14 
6104.52.00.00 - - Of cotton 14 
6104.53.00.00 - - Of synthetic fibres 14 
6104.59.00.00 - - Of other textile materials 14 
- Trousers, bib and brace overalls, breeches and shorts: 
6104.61 - - Of wool or fine animal hair: 
6104.61.10.00 - - - Trousers and breeches 14 
6104.61.90.00 - - - Other 14 
6104.62 - - Of cotton: 
6104.62.10.00 - - - Trousers and breeches 14 
6104.62.90.00 - - - Other 14 
6104.63 - - Of synthetic fibres: 
6104.63.10.00 - - - Trousers and breeches 14 
6104.63.90.00 - - - Other 14 
6104.69 - - Of other textile materials: 
6104.69.10.00 - - - Trousers and breeches 14 
- - - Other: 
6104.69.91.00 - - - - Of artificial fibres 14 
6104.69.99.00 - - - - Of other textile materials 14 
61.05 Men’s or boys’ shirts, knitted or crocheted: 
6105.10.00.00 - Of cotton 13 
6105.20 - Of man-made fibres: 
6105.20.10.00 - - Of synthetic fibres 13 
6105.20.90.00 - - Of artificial fibres 13 
6105.90 - Of other textile materials: 
6105.90.10.00 - - Of wool or fine animal hair 13 
6105.90.90.00 - - Of other textile materials 13 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 499 
61.06 Women’s or girls’ blouses, shirts, and shirt-blouses, 
knitted or crocheted: 
6106.10.00.00 - Of cotton 14 
6106.20.00.00 - Of man-made fibres 14 
6106.90 - Of other textile materials: 
6106.90.10.00 - - Of wool or fine animal hair 14 
6106.90.30.00 - - Of silk or silk waste 14 
6106.90.50.00 - - Of flax or of ramie 14 
6106.90.90.00 - - Of other textile materials 14 
61.07 Men’s or boys’ underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing gowns and similar articles, knitted or 
crocheted: 
- Underpants and briefs: 
6107.11.00.00 - - Of cotton 13 
6107.12.00.00 - - Of man-made fibres 13 
6107.19.00.00 - - Of other textile materials 13 
- Nightshirts and pyjamas: 
6107.21.00.00 - - Of cotton 13 
6107.22.00.00 - - Of man-made fibres 13 
6107.29.00.00 - - Of other textile materials 13 
- Other: 
6107.91 - - Of cotton: 
6107.91.10.00 - - - Of terry fabrics 14 
6107.91.90.00 - - - Other 14 
6107.92.00.00 - - Of man-made fibres 14 
6107.99.00.00 - - Of other textile materials 14 
61.08 Women’s or girls’, petticoats, briefs, panties, 
nightdresses, pyjamas, négligés, bathrobes, dressing 
gowns and similar articles, knitted or crocheted: 
- Slips and petticoats: 
6108.11.00.00 - - Of man-made fibres 13 
6108.19.00.00 - - Of other textile materials 13 
H.S. Code 
Number Description Import Duty

500 CAP. 337.] IMPORT DUTIES 
- Briefs and panties: 
6108.21.00.00 - - Of cotton 13 
6108.22.00.00 - - Of man-made fibres 13 
6108.29.00.00 - - Of other textile materials 13 
- Nightdresses and pyjamas: 
6108.31 - - Of cotton: 
6108.31.10.00 - - - Nightdresses 13 
6108.31.90.00 - - - Pyjamas 13 
6108.32 - - Of man-made fibres: 
- - - Of synthetic fibres: 
6108.32.11.00 - - - - Nightdresses 13 
6108.32.19.00 - - - - Pyjamas 13 
6108.32.90.00 - - - Of artificial fibres 13 
6108.39.00.00 - - Of other textile materials 13 
- Other: 
6108.91 - - Of cotton: 
6108.91.10.00 - - - Of terry fabrics 14 
6108.91.90.00 - - - Other 14 
6108.92.00.00 - - Of man-made fibres 14 
6108.99 - - Of other textile materials: 
6108.99.10.00 - - - Of wool or fine animal hair 14 
6108.99.90.00 - - - Of other textile materials 14 
61.09 T-shirts, singlets and other vests, knitted or crocheted: 
6109.10 - Of cotton: 
6109.10.00.10 - - T-shirts 13 
- - Other: 
6109.10.00.21 - - - Undervests, long-sleeved 13 
6109.10.00.22 - - - Undervests, short-sleeved 13 
6109.10.00.23 - - - Undervests, sleeveless 13 
6109.10.00.29 - - - Other 13 
6109.90 - Of other textile materials: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 501 
- - Of wool or fine animal hair: 
6109.90.10.10 - - - T-shirts 13 
- - - Other: 
6109.90.10.21 - - - - Undervests, long-sleeved 13 
6109.90.10.22 - - - - Undervests, short-sleeved 13 
6109.90.10.23 - - - - Undervests, sleeveless 13 
6109.90.10.29 - - - - Other 13 
- - Of man-made fibres: 
6109.90.30.10 - - - T-shirts 13 
- - - Other: 
6109.90.30.21 - - - - Undervests, long-sleeved 13 
6109.90.30.22 - - - - Undervests, short-sleeved 13 
6109.90.30.23 - - - - Undervests, sleeveless 13 
6109.90.30.29 - - - - Other 13 
- - Other: 
6109.90.90.10 - - - T-shirts 13 
- - - Other: 
6109.90.90.21 - - - - Undervests, long-sleeved 13 
6109.90.90.22 - - - - Undervests, short-sleeved 13 
6109.90.90.23 - - - - Undervests, sleeveless 13 
6109.90.90.29 - - - - Other 13 
61.10 Jerseys, pullovers, cardigans, waistcoats and similar 
articles, knitted or crocheted: 
6110.10 - Of wool or fine animal hair: 
6110.10.10.00 - - Jerseys and pullovers, containing at least 50% by weight 
of wool and weighing 600 g or more per article 10.5 
- - Other: 
- - - Men’s or boys’: 
6110.10.31.00 - - - - Of wool 14 
- - - - Of fine animal hair: 
6110.10.35.00 - - - - - Of Kashmir goats 14 
6110.10.38.00 - - - - - Other 14 
H.S. Code 
Number Description Import Duty

502 CAP. 337.] IMPORT DUTIES 
- - - Women’s or girls’: 
6110.10.91.00 - - - - Of wool 14 
- - - - Of fine animal hair: 
6110.10.95.00 - - - - - Of Kashmir goats 14 
6110.10.98.00 - - - - - Other 14 
6110.20 - Of cotton: 
6110.20.10.00 - - Lightweight fine knit roll, polo or turtle neck jumpers and 
pullovers 13 
- - Other: 
6110.20.91.00 - - - Men’s or boys’ 14 
6110.20.99.00 - - - Women’s or girls’ 14 
6110.30 - Of man-made fibres: 
6110.30.10.00 - - Lightweight fine knit roll, polo or turtle neck jumpers and 
pullovers 13 
- - Other: 
6110.30.91.00 - - - Men’s or boys’ 14 
6110.30.99.00 - - - Women’s or girls’ 14 
6110.90 - Of other textile materials: 
6110.90.10.00 - - Of flax or ramie 14 
6110.90.90.00 - - Other 14 
61.11 Babies’ garments and clothing accessories, knitted or 
crocheted: 
6111.10 - Of wool or fine animal hair: 
6111.10.10.00 - - Gloves, mittens and mitts 8.9 
6111.10.90.00 - - Other 13.4 
6111.20 - Of cotton: 
6111.20.10.00 - - Gloves, mittens and mitts 8.9 
6111.20.90.00 - - Other 13.4 
6111.30 - Of synthetic fibres: 
6111.30.10.00 - - Gloves, mittens and mitts 8.9 
6111.30.90.00 - - Other 13.4 
6111.90.00.00 - Of other textile materials 13.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 503 
61.12 Track suits, ski suits and swimwear, knitted or 
crocheted: 
- Track suits: 
6112.11.00.00 - - Of cotton 14 
6112.12.00.00 - - Of synthetic fibres 14 
6112.19.00.00 - - Of other textile materials 14 
6112.20.00.00 - Ski suits 14 
- Men’s or boys’ swimwear: 
6112.31 - - Of synthetic fibres: 
6112.31.10.00 - - - Containing by weight 5% or more of rubber thread 8 
6112.31.90.00 - - - Other 14 
6112.39 - - Of other textile materials: 
6112.39.10.00 - - - Containing by weight 5% or more of rubber thread 8 
6112.39.90.00 - - - Other 14 
- Women’s or girls’ swimwear: 
6112.41 - - Of synthetic fibres: 
6112.41.10.00 - - - Containing by weight 5% or more of rubber thread 8 
6112.41.90.00 - - - Other 14 
6112.49 - - Of other textile materials: 
6112.49.10.00 - - - Containing by weight 5% or more of rubber thread 8 
6112.49.90.00 - - - Other 14 
61.13 Garments, made up of knitted or crocheted fabrics of 
heading No. 59.03, 59.06 or 59.07: 
6113.00.10.00 - Of knitted or crocheted fabrics of heading No. 59.06 8 
6113.00.90.00 - Other 14 
61.14 Other garments, knitted or crocheted: 
6114.10.00.00 - Of wool or fine animal hair 14 
6114.20.00.00 - Of cotton 14 
6114.30.00.00 - Of man-made fibres 14 
6114.90.00.00 - Of other textile materials 14 
H.S. Code 
Number Description Import Duty

504 CAP. 337.] IMPORT DUTIES 
61.15 Panty hose, tights, stockings, socks and other hosiery, 
including stockings for varicose veins and footwear 
without applied soles, knitted or crocheted: 
- Panty hose and tights: 
6115.11.00.00 - - Of synthetic fibres, measuring per single yarn less than 67 
decitex 13 
6115.12.00.00 - - Of synthetic fibres, measuring per single yarn 67 decitex 
or more 13 
6115.19.00.00 - - Of other textile materials 13 
6115.20 - Women’s full-length or knee-length hosiery, measuring per 
single yarn less than 67 decitex: 
- - Of synthetic fibres: 
6115.20.11.00 - - - Knee-length stockings: 13 
6115.20.19.00 - - - Other 13 
6115.20.90.00 - - Of other textile materials 13 
- Other: 
6115.91.00.00 - - Of wool or fine animal hair 13 
6115.92.00.00 - - Of cotton 13 
6115.93 - - Of synthetic fibres: 
6115.93.10.00 - - - Stockings for varicose veins 8 
6115.93.30.00 - - - Knee-length stockings (other than stockings for varicose 
veins) 13 
- - - Other: 
6115.93.91.00 - - - - Women’s stockings 13 
6115.93.99.00 - - - - Other 13 
6115.99.00.00 - - Of other textile material 13 
61.16 Gloves, mittens and mitts, knitten or crocheted: 
6116.10 - Impregnated, coated or covered with plastics or rubber: 
6116.10.20.00 - - Gloves impregnated, coated or covered with rubber 8 
6116.10.80.00 - - Other 8.9 
- Other : 
6116.91.00.00 - - Of wool or fine animal hair 8.9 
6116.92.00.00 - - Of cotton 8.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 505 
6116.93.00.00 - - Of synthetic fibres 8.9 
6116.99.00.00 - - Of other textile materials 8.9 
61.17 Other made up clothing accessories, knitten or 
crocheted; knitted or crocheted parts of garments or of 
clothing accesssories: 
6117.10.00.00 - Shawls, scarves, mufflers, mantillas, veils and the like 14 
6117.20.00.00 - Ties, bow ties and cravats 14 
6117.80 - Other accessories: 
6117.80.10.00 - - Knitted or crocheted, elasticated or rubberised 8 
6117.80.90.00 - - Other 14 
6117.90.00.00 - Parts 14 
H.S. Code 
Number Description Import Duty

506 CAP. 337.] IMPORT DUTIES 
CHAPTER 62 
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES NOT KNITTED OR 
CROCHETED 
NOTES 
1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding 
knitted or crocheted articles (other than those of heading No.62.12). 
2. This Chapter does not cover: 
(a) Worn clothing or other worn articles of heading No.63.09; or 
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No.90.21). 
3. For the purposes of headings Nos. 62.03 to 62.04: 
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect 
of their outer surface, in identical fabric and comprising: 
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or 
more panels, designed to cover the upper part of the body, possibly with a tailored 
waistcoat in addition whose front is made from the same fabric as the outer surface of the 
other components of the set and whose back is made from the same fabric as the lining of 
the suit coat or jacket; and 
- one garment designed to cover the lower part of the body and consisting of trousers, 
breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces 
nor bibs. 
All of the components of a "suit" must be of the same fabric construction, colour and 
composition; they must also be of the same style and of corresponding or compatible size. 
However, these components may have piping (a strip of fabric sewn into the seam) in a different 
fabric. 
If several separate components to cover the lower part of the body are presented together (for 
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the 
constituent lower part shall be the one pair of trousers or, in the case of women's or girls' suits, 
the skirt or divided skirt, the other garments being considered separately. 
The term "suit" includes the following sets of garments, whether or not they fulfil all the above 
conditions:- 
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down 
at the back and striped trousers; 
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively 
short at the front, does not close and has narrow skirts cut in at the hips and hanging down 
behind; 
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though 
perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. 
(b) The terms "ensemble" means a set of garments (other than suits and articles of heading No. 
62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, 
and comprising: 
- one garment designed to cover the upper part of the body, with the exception of waistcoats 
which may also form a second upper garment, and 
- one or two different garments, designed to cover the lower part of the body and consisting 
of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a 
divided skirt. 
All of the components of an ensemble must be of the same fabric construction, style, colour 
and composition; they also must be of corresponding or compatible size. The term

IMPORT DUTIES [CAP. 337. 507 
"ensemble" does not apply to track suits or ski suits, of heading No. 62.11. 
4. For the purposes of heading No.62.09: 
(a) The expression "babies garments and clothing accessories" means articles for young 
children of a body height not exceeding 86 cm; it also covers babies’ napkins; 
(b) Articles which are, prima facie, classifiable both in heading No. 62.09 and in other headings 
of this Chapter are to be classified in heading No. 62.09. 
5. Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of 
this Chapter, excluding heading No. 62.09, are to be classified in heading No. 62.10. 
6. For the purposes of heading No. 62.11, "ski suits" means garments or sets of garments which, by 
their general appearance and texture, are identifiable as intended to be worn principally for skiing 
(cross country or alpine). They consist either of: 
(a) a "ski overall", that is, a one piece garment designed to cover the upper and the lower parts 
of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; 
or 
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail 
sale and comprising: 
- one garment such as an anorak, wind cheater, wind jacket or similar article, closed by a 
slide fastener (zipper), possibly with a waistcoat in addition, and 
- one pair of trousers whether or not extending above waist level, one pair of breeches or 
one bib and brace overall. 
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) 
above and a type of padded, sleeveless jacket worn over the overall. 
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and 
composition whether or not of the same colour; they also must be of corresponding or compatible 
size. 
7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 
60 cm, are to be classified as handkerchiefs (heading No.62.13). Handkerchiefs of which any side 
exceeds 60 cm are to be classified in heading No. 62.14. 
8. Garments of this Chapter designed for left over right closure at the front shall be regarded as 
men’s or boys’ garments, and those designed for right over left closure at the front as women’s 
or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates 
that it is designed for one or other of the sexes. Garments which cannot be identified as either 
men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings 
covering women’s or girls’ garments. 
9. Articles of this Chapter may be made of metal thread. 
ADDITIONAL NOTES 
1. For the application of note 3 b) of this Chapter, the components of an ensemble must be made up 
entirely in a single identical fabric, subject to compliance with the other conditions laid down in 
the said note. 
For this purpose, the fabric used can be unbleached, bleached, dyed, of yarns of different colours 
or printed. 
Sets of garments are not regarded as ensembles when their components are made up in different 
fabrics, even if the difference is due only to their respective colours. 
All the components of an ensemble must be presented together for retail sale as a single unit. 
Individual wrapping or separate labelling of each component of such a single unit does not 
influence its classification as an ensemble.

508 CAP. 337.] IMPORT DUTIES 
2. For the purposes of heading No. 62.05 shirts of metric size of 36 cm and over are to be classified 
as men’s shirts. 
H.S. Code 
Number Description Import Duty 
62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks 
(including ski-jackets), wind-cheaters, wind-jackets and 
similar articles, other than those of heading No. 62.03: 
- Overcoats, raincoats, car-coats, capes, cloaks and similar 
articles: 
6201.11.00.00 - - Of wool or fine animal hair 14 
6201.12 - - Of cotton: 
6201.12.10.00 - - - Of a weight, per garment, not exceeding 1kg 14 
6201.12.90.00 - - - Of a weight, per garment, exceeding 1kg 14 
6201.13 - - Of man-made fibres: 
6201.13.10.00 - - - Of a weight, per garment, not exceeding 1kg 14 
6201.13.90.00 - - - Of a weight, per garment, exceeding 1 kg 14 
6201.19.00.00 - - Of other textile materials 14 
- Other: 
6201.91.00.00 - - Of wool or fine animal hair 14 
6201.92.00.00 - - Of cotton 14 
6201.93.00.00 - - Of man-made fibres 14 
6201.99.00.00 - - Of other textile materials 14 
62.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, 
anoraks (including ski-jackets), wind-cheaters, windjackets 
and similar articles, other than those of heading 
No. 62.04: 
- Overcoats, raincoats, car-coats, capes, cloaks and similar 
articles: 
6202.11.00.00 - - Of wool or fine animal hair 14 
6202.12 - - Of cotton: 
6202.12.10.00 - - - Of a weight, per garment, not exceeding 1kg 14 
6202.12.90.00 - - - Of a weight, per garment, exceeding 1 kg 14 
6202.13 - - Of man-made fibres: 
6202.13.10.00 - - - Of a weight, per garment, not exceeding 1kg 14 
6202.13.90.00 - - - Of a weight, per garment, exceeding 1 kg 14

IMPORT DUTIES [CAP. 337. 509 
6202.19.00.00 - - Of other textile materials 14 
- Other: 
6202.91.00.00 - - Of wool or fine animal hair 14 
6202.92.00.00 - - Of cotton 14 
6202.93.00.00 - - Of man-made fibres 14 
6202.99.00.00 - - Of other textile materials 14 
62.03 Men’s or boys’ suits, ensembles, jackets, blazers, trousers, 
bib and brace overalls, breeches and shorts (other than 
swimwear): 
- Suits: 
6203.11.00.00 - - Of wool or fine animal hair 14 
6203.12.00.00 - - Of synthetic fibres 14 
6203.19 - - Of other textile materials: 
6203.19.10.00 - - - Of cotton 14 
6203.19.30.00 - - - Of artificial fibres 14 
6203.19.90.00 - - - Other 14 
- Ensembles: 
6203.21.00.00 - - Of wool or fine animal hair 14 
6203.22 - - Of cotton: 
6203.22.10.00 - - - Industrial and occupational 14 
6203.22.80.00 - - - Other 14 
6203.23 - - Of synthetic fibres: 
6203.23.10.00 - - - Industrial and occupational 14 
6203.23.80.00 - - - Other 14 
6203.29 - - Of other textile materials: 
- - - Of artificial fibres: 
6203.29.11.00 - - - - Industrial and occupational 14 
6203.29.18.00 - - - - Other 14 
6203.29.90.00 - - - Other 14 
- Jackets and blazers: 
6203.31.00.00 - - Of wool or fine animal hair 14 
6203.32 - - Of cotton: 
H.S. Code 
Number Description Import Duty

510 CAP. 337.] IMPORT DUTIES 
6203.32.10.00 - - - Industrial and occupational 14 
6203.32.90.00 - - - Other 14 
6203.33 - - Of synthetic fibres: 
6203.33.10.00 - - - Industrial and occupational 14 
6203.33.90.00 - - - Other 14 
6203.39 - - Of other textile materials: 
- - - Of artificial fibres: 
6203.39.11.00 - - - - Industrial and occupational 14 
6203.39.19.00 - - - - Other 14 
6203.39.90.00 - - - Other 14 
- Trousers, bib and brace overalls, breeches and shorts: 
6203.41 - - Of wool or fine animal hair: 
6203.41.10.00 - - -Trousers and breeches 14 
6203.41.30.00 - - - Bib and brace overalls 14 
6203.41.90.00 - - - Other 14 
6203.42 - - Of cotton: 
- - - Trousers and breeches: 
6203.42.11.00 - - - - Industrial and occupational 14 
- - - - Other: 
6203.42.31.00 - - - - - Of denim 14 
6203.42.33.00 - - - - - Of cut corduroy 14 
6203.42.35.00 - - - - - Other 14 
- - - Bib and brace overalls: 
6203.42.51.00 - - - - Industrial and occupational 14 
6203.42.59.00 - - - - Other 14 
6203.42.90.00 - - - Other 14 
6203.43 - - Of synthetic fibres: 
- - - Trousers and breeches: 
6203.43.11.00 - - - - Industrial and occupational 14 
6203.43.19.00 - - - - Other 14 
- - - Bib and brace overalls: 
6203.43.31.00 - - - - Industrial and occupational 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 511 
6203.43.39.00 - - - - Other 14 
6203.43.90.00 - - - Other 14 
6203.49 - - Of other textile materials: 
- - - Of artificial fibres: 
- - - - Trousers and breeches: 
6203.49.11.00 - - - - - Industrial and occupational 14 
6203.49.19.00 - - - - - Other 14 
- - - - Bib and brace overalls: 
6203.49.31.00 - - - - - Industrial and occupational 14 
6203.49.39.00 - - - - - Other 14 
6203.49.50.00 - - - - Other 14 
6203.49.90.00 - - - Other 14 
62.04 Women’s or girls’ suits, ensembles, jackets, blazers, 
dresses, skirts, divided skirts, trousers, bib and brace 
overalls, breeches and shorts (other than swimwear): 
- Suits: 
6204.11.00.00 - - Of wool or fine animal hair 14 
6204.12.00.00 - - Of cotton 14 
6204.13.00.00 - - Of synthetic fibres 14 
6204.19 - - Of other textile materials: 
6204.19.10.00 - - - Of artificial fibres 14 
6204.19.90.00 - - - Other 14 
- Ensembles: 
6204.21.00.00 - - Of wool or fine animal hair 14 
6204.22 - - Of cotton: 
6204.22.10.00 - - - Industrial and occupational 14 
6204.22.80.00 - - - Other 14 
6204.23 - - Of synthetic fibres: 
6204.23.10.00 - - - Industrial and occupational 14 
6204.23.80.00 - - - Other 14 
6204.29 - - Of other textile materials: 
- - - Of artificial fibres: 
H.S. Code 
Number Description Import Duty

512 CAP. 337.] IMPORT DUTIES 
6204.29.11.00 - - - - Industrial and occupational 14 
6204.29.18.00 - - - - Other 14 
6204.29.90.00 - - - Other 14 
- Jackets and blazers: 
6204.31.00.00 - - Of wool or fine animal hair 14 
6204.32 - - Of cotton: 
6204.32.10.00 - - - Industrial and occupational 14 
6204.32.90.00 - - - Other 14 
6204.33 - - Of synthetic fibres: 
6204.33.10.00 - - - Industrial and occupational 14 
6204.33.90.00 - - - Other 14 
6204.39 - - Of other textile materials: 
- - - Of artificial fibres: 
6204.39.11.00 - - - - Industrial and occupational 14 
6204.39.19.00 - - - - Other 14 
6204.39.90.00 - - - Other 14 
- Dresses: 
6204.41.00.00 - - Of wool or fine animal hair 14 
6204.42.00.00 - - Of cotton 14 
6204.43.00.00 - - Of synthetic fibres 14 
6204.44.00.00 - - Of artificial fibres 14 
6204.49 - - Of other textile materials: 
6204.49.10.00 - - - Of silk or silk waste 14 
6204.49.90.00 - - Other 14 
- Skirts and divided skirts: 
6204.51.00.00 - - Of wool or fine animal hair 14 
6204.52.00.00 - - Of cotton 14 
6204.53.00.00 - - Of synthetic fibres 14 
6204.59 - - Of other textile materials: 
6204.59.10.00 - - - Of artificial fibres 14 
6204.59.90.00 - - - Other 14 
- Trousers, bib and brace overalls, breeches and shorts: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 513 
6204.61 - - Of wool or fine animal hair: 
6204.61.10.00 - - - Trousers and breeches 14 
6204.61.80.00 - - - Bib and brace overalls 14 
6204.61.90.00 - - - Other 14 
6204.42 - - Of cotton: 
- - - Trousers and breeches: 
6204.62.11.00 - - - - Industrial and occupational 14 
- - - - Other: 
6204.62.31.00 - - - - - Of denim 14 
6204.62.33.00 - - - - - Of cut corduroy 14 
6204.62.39.00 - - - - - Other 14 
- - - Bib and brace overalls: 
6204.62.51.00 - - - - Industrial and occupational 14 
6204.62.59.00 - - - - Other 14 
6204.62.90.00 - - - Other 14 
6204.63 - - Of synthetic fibres: 
- - - Trousers and breeches: 
6204.63.11.00 - - - - Industrial and occupational 14 
6204.63.18.00 - - - - Other 14 
- - - Bib and brace overalls: 
6204.63.31.00 - - - - Industrial and occupational 14 
6204.63.39.00 - - - - Other 14 
6204.63.90.00 - - - Other 14 
6204.69 - - Of other textile materials: 
- - - Of artificial fibres: 
- - - - Trousers and breeches: 
6204.69.11.00 - - - - - Industrial and occupational 14 
6204.69.18.00 - - - - - Other 14 
- - - - Bib and brace overalls: 
6204.69.31.00 - - - - - Industrial and occupational 14 
6204.69.39.00 - - - - - Other 14 
6204.69.50.00 - - - - Other 14 
H.S. Code 
Number Description Import Duty

514 CAP. 337.] IMPORT DUTIES 
6204.69.90.00 - - - Other 14 
62.05 Men’s or boys’ shirts: 
6205.10.00.00 - Of wool or fine animal hair 13 
6205.20.00.00 - Of cotton 13 
6205.30.00.00 - Of man-made fibres 13 
6205.90 - Of other textile materials: 
6205.90.10.00 - - Of flax or ramie 13 
6205.90.90.00 - - Other 13 
62.06 Women’s or girls’ blouses, shirts and shirt-blouses: 
6206.10.00.00 - Of silk or silk waste 14 
6206.20.00.00 - Of wool or fine animal hair 14 
6206.30.00.00 - Of cotton 14 
6206.40.00.00 - Of man-made fibres 14 
6206.90 - Of other textile materials: 
6206.90.10.00 - - Of flax or ramie 14 
6206.90.90.00 - - Other 14 
62.07 Men’s or boys’ singlets and other vests, underpants, briefs, 
nightshirts, pyjamas, bathrobes, dressing gowns and 
similar articles: 
- Underpants and briefs: 
6207.11.00.00 - - Of cotton 13 
6207.19.00.00 - - Of other textile materials 13 
- Nightshirts and pyjamas: 
6207.21.00.00 - - Of cotton 13 
6207.22.00.00 - - Of man-made fibres 13 
6207.29.00.00 - - Of other textile materials 13 
- Other: 
6207.91 - - Of cotton: 
6207.91.10.00 - - - Bathrobes, dressing gowns and similar articles of terry 
towelling and similar woven terry fabrics 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 515 
6207.91.90.00 - - - Other 14 
6207.92.00.00 - - Of man-made fibres 14 
6207.99.00.00 - - Of other textile materials 14 
62.08 Women’s or girls’ singlets and other vests, slips, petticoats, 
briefs, panties, nightdresses, pyjamas, négligés, bathrobes, 
dressing gowns and similar articles: 
- Slips and petticoats: 
6208.11.00.00 - - Of man-made fibres 13 
6208.19 - - Of other textile materials: 
6208.19.10.00 - - - Of cotton 13 
6208.19.90.00 - - - Other 13 
- Nightdresses and pyjamas: 
6208.21.00.00 - - Of cotton 13 
6208.22.00.00 - - Of man-made fibres 13 
6208.29.00.00 - - Of other textile materials 13 
- Other: 
6208.91 - - Of cotton: 
- - - Négligés, bathrobes, dressing gowns and similar articles: 
6208.91.11.00 - - - - Of terry towelling and similar woven terry fabrics 14 
6208.91.19.00 - - - - Other 14 
6208.91.90.00 - - - Other 14 
6208.92.00.00 - - Of man-made fibres 14 
6208.99.00.00 - - Of other textile materials 14 
62.09 Babies’ garments and clothing accessories: 
6209.10 - Of wool or fine animal hair: 
6209.10.00.10 - - Clothing accessories including bibs 8.1 
6209.10.00.90 - - Other 10.5 
6209.20 - Of cotton: 
6209.20.00.10 - - Clothing accessories including bibs 8.1 
6209.20.00.90 - - Other 10.5 
6209.30 - Of synthetic fibres: 
H.S. Code 
Number Description Import Duty

516 CAP. 337.] IMPORT DUTIES 
6209.30.00.10 - - Clothing accessories including bibs 8.1 
6209.30.00.90 - - Other 10.5 
6209.90 - Of other textile materials: 
6209.90.00.10 - - Clothing accessories including bibs 8.1 
6209.90.00.90 - - Other 10.5 
62.10 Garments, made up of fabrics of heading No. 56.02, 56.03, 
59.06 or 59.07: 
6210.10 - Of fabrics of heading No. 56.02 or 56.03: 
6210.10.10.00 - - Of fabrics of heading No. 56.02 14 
- - Of fabrics of heading No. 56.03: 
6210.10.91.00 - - - In sterile packs 14 
6210.10.99.00 - - - Other 14 
6210.20.00.00 - Other garments, of the type described in subheadings 
6201.11.00.00 to 6201.19.00.00 14 
6210.30.00.00 - Other garments, of the type described in subheadings 
6202.11.00.00 to 6202.19.00.00 14 
6210.40.00.00 - Other men’s or boys’ garments 14 
6210.50.00.00 - Other women’s or girls’ garments 14 
62.11 Track suits, ski suits and swimwear, other garments: 
- Swimwear: 
6211.11.00.00 - - Men’s or boys’ 14 
6211.12.00.00 - - Women’s or girls’ 14 
6211.20.00.00 - Ski suits 14 
- Other garments, men’s or boys’: 
6211.31.00.00 - - Of wool or fine animal hair 14 
6211.32 - - Of cotton: 
6211.32.10.00 - - - Industrial and occupational clothing 14 
- - -Tracksuits with lining: 
6211.32.31.00 - - - - With an outer shell of a single identical fabric 14 
- - - - Other: 
6211.32.41.00 - - - - - Upper parts 14 
6211.32.42.00 - - - - - Lower parts 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 517 
6211.32.90.00 - - - Other 14 
6211.33 - - Of man-made fibres: 
6211.33.10.00 - - - Industrial and occupational clothing 14 
- - - Tracksuits with lining: 
6211.33.31.00 - - - - With an outer shell of a single identical fabric 14 
- - - - Other: 
6211.33.41.00 - - - - - Upper parts 14 
6211.33.42.00 - - - - - Lower parts 14 
6211.33.90.00 - - - Other 14 
6211.39.00.00 - - Of other textile materials 14 
- Other garments, women’s or girls’: 
6211.41.00.00 - - Of wool or fine animal hair 14 
6211.42 - - Of cotton: 
6211.42.10.00 - - - Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use) 14 
- - - Track suits with lining: 
6211.42.31.00 - - - - With an outer shell of a single identical fabric 14 
- - - - Other: 
6211.42.41.00 - - - - - Upper parts 14 
6211.42.42.00 - - - - - Lower parts 14 
6211.42.90.00 - - - Other 14 
6211.43 - - Of man-made fibres: 
6211.43.10.00 - - - Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use) 14 
- - - Track suits with lining: 
6211.43.31.00 - - - - With an outer shell of a single identical fabric 14 
- - - - Other: 
6211.43.41.00 - - - - - Upper parts 14 
6211.43.42.00 - - - - - Lower parts 14 
6211.43.90.00 - - - Other 14 
6211.49.00.00 - - Of other textile materials 14 
H.S. Code 
Number Description Import Duty

518 CAP. 337.] IMPORT DUTIES 
62.12 Brassieres, girdles, corsets, braces, suspenders, garters 
and similar articles and parts thereof, whether or not 
knitted or crocheted: 
6212.10 - Brassieres: 
6212.10.10.00 - - In a set made up for retail sale containing a brassiere and a 
brief 6.5 
6212.10.90.00 - - Other 6.5 
6212.20.00.00 - Girdles and panty-girdles 6.5 
6212.30.00.00 - Corselettes 6.5 
6212.90.00.00 - Other 6.5 
62.13 Handkerchiefs: 
6213.10.00.00 - Of silk or silk waste 10 
6213.20.00.00 - Of cotton 10 
6213.90.00.00 - Of other textile materials 10 
62.14 Shawls, scarves, mufflers, mantillas, veils and the like: 
6214.10.00.00 - Of silk or silk waste 8 
6214.20.00.00 - Of wool or fine animal hair 8 
6214.30.00.00 - Of synthetic fibres 8 
6214.40.00.00 - Of artificial fibres 8 
6214.90 - Of other textile materials: 
6214.90.10.00 - - Of cotton 8 
6214.90.90.00 - - Other 8 
62.15 Ties, bow ties and cravats: 
6215.10.00.00 - Of silk or silk waste 6.3 
6215.20.00.00 - Of man-made fibres 6.3 
6215.90.00.00 - Of other textile materials 6.3 
62.16 00.00.00 Gloves, mittens and mitts 7.6 
62.17 Other made up clothing accessories; parts of garments or 
of clothing accessories, other than those of heading No. 
62.12: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 519 
6217.10 - Accessories: 
6217.10.00.10 - - Made up accessories for articles of apparel (for example, 
dress shields, shoulder and other pads, muffs, sleeve 
protectors, pockets) 6.3 
6217.10.00.90 - - Other 6.3 
6217.90 - Parts: 
6217.90.00.10 - - Pre-cut interlinings for collars and cuffs 8.1 
6217.90.00.20 - - Parts of gloves, mittens and mitts, parts of stockings, socks 
and sockettes 8.1 
6217.90.00.30 - - Removable linings for raincoats and similar articles 8.1 
6217.90.00.90 - - Other 14 
H.S. Code 
Number Description Import Duty

520 CAP. 337.] IMPORT DUTIES 
CHAPTER 63 
OTHER MADE UP TEXTILE ARTICLES; SETS; 
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 
NOTES 
1. Sub Chapter 1 applies only to made up articles, of any textile fabric. 
2. Sub Chapter 1 does not cover: 
(a) goods of Chapters 56 to 62; or 
(b) worn clothing or other worn articles of heading No.63.09. 
3. Heading No.63.09 applies only to the following goods: 
(a) articles of textile materials: 
(i) clothing and clothing accessories, and parts thereof; 
(ii) blankets and travelling rugs; 
(iii) bed linen, table linen, toilet linen and kitchen linen; 
(iv) furnishing articles, other than carpets of headings Nos.57.01 to 57.05 and tapestries of 
heading No.58.05; 
(b) footwear and headgear of any material other than asbestos. 
In order to be classified in this heading, the articles mentioned above must comply with both of 
the following requirements: 
(i) they must show signs of appreciable wear, and 
(ii) they must be presented in bulk or in bales, sacks or similar packings. 
H.S. Code 
Number Description Import Duty 
I. OTHER MADE UP TEXTILE ARTICLES 
63.01 Blankets and travelling rugs: 
6301.10.00.00 - Electric blankets 6.9 
6301.20 - Blankets (other than electric blankets) and travelling rugs, 
of wool or fine animal hair: 
6301.20.10.00 - - Knitted or crocheted 12 
- - Other: 
6301.20.91.00 - - - Wholly of wool or fine animal hair 14 
6301.20.99.00 - - - Other 14 
6301.30 - Blankets (other than electric blankets) and travelling rugs, 
of cotton: 
6301.30.10.00 - - Knitted or crocheted 12 
6301.30.90.00 - - Other 7.5 
6301.40 - Blankets (other than electric blankets) and travelling rugs, 
of synthetic fibres: 
6301.40.10.00 - - Knitted or crocheted 12 
6301.40.90.00 - - Other 14 
6301.90 - Other blankets and travelling rugs:

IMPORT DUTIES [CAP. 337. 521 
6301.90.10.00 - - Knitted or crocheted 12 
6301.90.90.00 - - Other 14 
63.02 Bed linen, table linen, toilet linen and kitchen linen: 
6302.10 - Bed linen, knitted or crocheted: 
6302.10.10.00 - - Of cotton 12 
6302.10.90.00 - - Of other textile materials 12 
- Other bed linen, printed: 
6302.21.00.00 - - Of cotton 13 
6302.22 - - Of man-made fibres: 
6302.22.10.00 - - - Nonwovens 6.9 
6302.22.90.00 - - - Other 13 
6302.29 - - Of other textile materials: 
6302.29.10.00 - - - Of flax or ramie 13 
6302.29.90.00 - - - Of other textile materials 13 
- Other bed linen: 
6302.31 - - Of cotton: 
6302.31.10.00 - - - Mixed with flax 13 
6302.31.90.00 - - - Other 13 
6302.32 - - Of man-made fibres: 
6302.32.10.00 - - - Nonwovens 6.9 
6302.32.90.00 - - - Other 13 
6302.39 - - Of other textile materials: 
6302.39.10.00 - - - Of flax 13 
6302.39.30.00 - - - Of ramie 13 
6302.39.90.00 - - - Of other textile materials 13 
6302.40.00.00 - Table linen, knitted or crocheted 12 
- Other table linen: 
6302.51 - - Of cotton: 
6302.51.10.00 - - - Mixed with flax 13 
6302.51.90.00 - - - Other 13 
6302.52.00.00 - - Of flax 13 
H.S. Code 
Number Description Import Duty

522 CAP. 337.] IMPORT DUTIES 
6302.53 - - Of man-made fibres: 
6302.53.10.00 - - - Nonwovens 6.9 
6302.53.90.00 - - - Other 13 
6302.59.00.00 - - Of other textile materials 13 
6302.60.00.00 - Toilet linen and kitchen linen, of terry towelling or similar 
terry fabrics, of cotton 13 
- Other: 
6302.91 - - Of cotton: 
6302.91.10.00 - - - Mixed with flax 13 
6302.91.90.00 - - - Other 13 
6302.92.00.00 - - Of flax 13 
6302.93 - - Of man-made fibres: 
6302.93.10.00 - - - Nonwovens 6.9 
6302.93.90.00 - - - Other 13 
6302.99.00.00 - - Of other textile materials 13 
63.03 Curtains (including drapes) and interior blinds; curtain or 
bed valances: 
- Knitted or crocheted: 
6303.11.00.00 - - Of cotton 12 
6303.12.00.00 - - Of synthetic fibres 12 
6303.19.00.00 - - Of other textile materials 12 
- Other: 
6303.91.00.00 - - Of cotton 13 
6303.92 - - Of synthetic fibres: 
6303.92.10.00 - - - Nonwovens 6.9 
6303.92.90.00 - - - Other 13 
6303.99 - - Of other textile materials: 
6303.99.10.00 - - - Nonwovens 6.9 
6303.99.90.00 - - - Other 13 
63.04 Other furnishing articles, excluding those of heading No. 
94.04: 
- Bedspreads: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 523 
6304.11.00.00 - - Knitted or crocheted 12 
6304.19 - - Other: 
6304.19.10.00 - - - Of cotton 13 
6304.19.30.00 - - - Of flax or ramie 13 
6304.19.90.00 - - - Of other textile materials 13 
- Other: 
6304.91.00.00 - - Knitted or crocheted 12 
6304.92.00.00 - - Not knitted or crocheted, of cotton 13 
6304.93.00.00 - - Not knitted or crocheted, of synthetic fibres 13 
6304.99.00.00 - - Not knitted or crocheted, of other textile materials 13 
63.05 Sacks and bags, of a kind used for the packing of goods: 
6305.10 - Of jute or of other textile bast fibres of heading No. 53.03: 
- - Used: 
6305.10.10.10 - - - Knitted or crocheted 2 
6305.10.10.90 - - - Other 2 
6305.10.90.00 - - Other 4 
6305.20.00.00 - Of cotton 7.2 
- Of man-made textile materials: 
6305.32 - - Flexible intermediate bulk containers: 
- - - Of polyethylene or polypropylene strip or the like: 
6305.32.11.00 - - - - Knitted or crocheted 12 
- - - - Other: 
6305.32.81.00 - - - - - Of fabric weighing 120 g/m2 or less 7.2 
6305.32.89.00 - - - - - Of fabric weighing more than 120 g/m2 7.2 
- - - Other: 
6305.32.90.10 - - - - Knitted or crocheted or of nonwovens 7.2 
6305.32.90.90 - - - - Other 7.2 
6305.33 - - Other, of polythylene or polypropylene strip or the like: 
6305.33.10.00 - - - Knitted or crocheted 12 
- - - Other: 
6305.33.91.00 - - - - Of fabric weighing 120 g/m2 or less 7.2 
H.S. Code 
Number Description Import Duty

524 CAP. 337.] IMPORT DUTIES 
6305.33.99.00 - - - - Of fabric weighing more than 120 g/m2 7.2 
6305.39 - - Other: 
6305.39.00.10 - - - Knitted or crocheted or of nonwovens 7.2 
6305.39.00.90 - - - Other 7.2 
6305.90.00.00 - Of other textile materials 6.2 
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods: 
- Tarpaulins, awnings and sunblinds: 
6306.11.00.00 - - Of cotton 14 
6306.12.00.00 - - Of synthetic fibres 14 
6306.19.00.00 - - Of other textile materials 14 
- Tents: 
6306.21.00.00 - - Of cotton 14 
6306.22.00.00 - - Of synthetic fibres 14 
6306.29.00.00 - - Of other textile materials 14 
- Sails: 
6306.31.00.00 - - Of synthetic fibres 14 
6306.39.00.00 - - Of other textile materials 14 
- Pneumatic mattresses: 
6306.41.00.00 - - Of cotton 14 
6306.49.00.00 - - Of other textile materials 14 
- Other: 
6306.91.00.00 - - Of cotton 14 
6306.99.00.00 - - Of other textile materials 14 
63.07 Other made up articles, including dress patterns: 
6307.10 - Floor-cloths, dish-cloths, dusters and similar cleaning 
cloths: 
6307.10.10.00 - - Knitted or crocheted 12 
- - Nonwovens: 
6307.10.30.10 - - - Floor cloths 6.9 
6307.10.30.90 - - - Other 6.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 525 
- - Other: 
6307.10.90.10 - - - Floor cloths 7.7 
6307.10.90.90 - - - Other 7.7 
6307.20.00.00 - Life-jackets and life-belts 6.3 
6307.90 - Other: 
6307.90.10.00 - - Knitted or crocheted 12 
- - Other: 
6307.90.91.00 - - - Of felt 6.3 
6307.90.99.00 - - - Other 6.3 
II. SETS 
63.08 00.00.00 Sets consisting of woven fabric and yarn, whether or not 
with accessories, for making up into rugs, tapestries, 
embroidered table cloths or serviettes, or similar textile 
articles, put up in packings for retail sale 13 
III. WORN CLOTHING AND WORN 
TEXTILE ARTICLES; RAGS 
63.09 00.00.00 Worn clothing and other worn articles 5.3 
63.10 Used or new rags, scrap twine, cordage, rope and cables 
and worn out articles of twine, cordage, rope or cables, of 
textile materials: 
6310.10 - Sorted: 
6310.10.10.00 - - Of wool or fine or coarse animal hair 0 
6310.10.30.00 - - Of flax or cotton 0 
6310.10.90.00 - - Of other textile materials 0 
6310.90.00.00 - Other 0 
H.S. Code 
Number Description Import Duty

526 CAP. 337.] IMPORT DUTIES 
SECTION XII 
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, 
SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; 
PREPARED FEATHERS AND ARTICLES MADE THEREWITH; 
ARTIFICIAL FLOWERS; 
ARTICLES OF HUMAN HAIR

IMPORT DUTIES [CAP. 337. 527 
CHAPTER 64 
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES 
NOTES 
1. This Chapter does not cover: 
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of 
plastics) without applied soles. These products are classified according to their constituent 
material; 
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or 
applied to the upper (Section XI); 
(c) Worn footwear of heading No.63.09; 
(d) Articles of asbestos (heading No.68.12); 
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No.90.21); 
or 
(f) Toy footwear or skating boots with ice or roller skates attached; shin guards or similar 
protective sportswear (Chapter 95). 
2. For the purposes of heading No. 64.06, the term "parts" does not include pegs, protectors, eyelets, 
hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified 
in their appropriate headings) or buttons or other goods of heading No. 96.06. 
3. For the purposes of this Chapter: 
(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an 
external layer of rubber or plastics being visible to the naked eye; for the purpose of this 
provision, no account shall be taken of any resulting change of colour; and 
(b) the term "leather" refers to the goods of headings Nos. 41.04 to 41.09. 
4. Subject to Note 3 to this Chapter: 
(a) the material of the upper shall be taken to be the constituent material having the greatest 
external surface area, no account being taken of accessories or reinforcements such as ankle 
patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; 
(b) the constituent material of the outer sole shall be taken to be the material having the greatest 
surface area in contact with the ground no account being taken of accessories or 
reinforcements such as spikes, bars, nails, protectors or similar attachments. 
SUBHEADING NOTE 
1. For the purposes of subheadings Nos. 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the 
expression "sports footwear" applies only to: 
(a) footwear which is designed for a sporting activity and has, or has provision for the 
attachment of, spikes, sprigs, stops, clips, bars or the like; 
(b) skating boots, ski boots and cross country ski footwear, snowboard boots, wrestling boots, 
boxing boots and cycling shoes. 
ADDITIONAL NOTE 
1. Within the meaning of note 4 (a), 'reinforcements' is taken to mean all pieces of material (e.g., 
plastics or leather) attached to the external surface of the upper to give additional strength, 
whether or not also attached to the sole. After the removal of reinforcements, the visible material 
must have the characteristics of an upper and not lining. 
Account is to be taken of sections covered by accessories or reinforcements when deciding on the 
composition of the upper.

528 CAP. 337.] IMPORT DUTIES 
H.S. Code 
Number Description Import Duty 
64.01 Waterproof footwear with outer soles and uppers of 
rubber or plastics, the uppers of which are neither fixed to 
the sole nor assembled by stitching, riveting, nailing, 
screwing, plugging or similar processes: 
6401.10 - Footwear incorporating a protective metal toe-cap: 
6401.10.10.00 - - With uppers of rubber 20 
6401.10.90.00 - - With uppers of plastics 20 
- Other footwear: 
6401.91 - - Covering the knee: 
6401.91.10.00 - - - With uppers of rubber 20 
6401.91.90.00 - - - With uppers of plastics 20 
6401.92 - - Covering the ankle but not covering the knee: 
6401.92.10.00 - - - With uppers of rubber 20 
6401.92.90.00 - - - With uppers of plastics 20 
6401.99 - - Other: 
6401.99.10.00 - - - With uppers of rubber 20 
6401.99.90.00 - - - With uppers of plastics 20 
64.02 Other footwear with outer soles and uppers of rubber or 
plastics: 
- Sports footwear: 
6402.12 - - Ski-boots, cross-country ski footwear and snowboard 
boots: 
6402.12.10.00 - - - Ski-boots and cross-country ski footwear 20 
6402.12.90.00 - - - Snowboard boots 20 
6402.19.00.00 - - Other 20 
6402.20.00.00 - Footwear with upper straps or thongs assembled to the sole 
by means of plugs 20 
6402.30.00.00 - Other footwear, incorporating a protective metal toe-cap 20 
- Other footwear: 
6402.91.00.00 - - Covering the ankle 20 
6402.99 - - Other: 
6402.99.10.00 - - - With uppers of rubber 20 
- - - With uppers of plastics:

IMPORT DUTIES [CAP. 337. 529 
- - - - Footwear with a vamp made of straps or which has one 
or more pieces cut out: 
6402.99.31.00 - - - - - With sole and heel combined having a height of more 
than 3 cm 20 
6402.99.39.00 - - - - - Other 20 
6402.99.50.00 - - - - Slippers and other indoor footwear 20 
- - - - Other, with in-soles of a length: 
6402.99.91.00 - - - - - Of less than 24 cm 20 
- - - - - Of 24 cm or more: 
6402.99.93.00 - - - - - - Footwear which cannot be identified as men’s or 
women’s footwear 20 
- - - - - - Other: 
6402.99.96.00 - - - - - - - For men 20 
6402.99.98.00 - - - - - - - For women 20 
64.03 Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of leather: 
- Sports footwear: 
6403.12.00.00 - - Ski-boots, cross-country ski footwear and snowboard boots 8 
6403.19 - - Other: 
6403.19.00.10 - - - Footwear of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.19.00.90 - - - Other 8 
6403.20 - Footwear with outer soles of leather, and uppers which 
consist of leather straps across the instep and around the 
big toe: 
6403.20.00.10 - - Of a length exceeding 24 cm 8 
6403.20.00.90 - - Other 8 
6403.30.00.00 - Footwear made on a base or platform of wood, not having 
an inner sole or a protective metal toe-cap 8 
6403.40.00.00 - Other footwear, incorporating a protective metal toe-cap 8 
- Other footwear with outer soles of leather: 
6403.51 - - Covering the ankle: 
- - - Covering the ankle but no part of the calf, with in-soles of a 
length: 
6403.51.11.00 - - - - Of less than 24 cm 8 
H.S. Code 
Number Description Import Duty

530 CAP. 337.] IMPORT DUTIES 
- - - - Of 24 cm or more: 
- - - - - For men: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.51.15.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.51.15.19 - - - - - - - Other 8 
6403.51.15.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.51.15.90 - - - - - - Other 8 
- - - - - For women: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.51.19.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.51.19.19 - - - - - - - Other 8 
6403.51.19.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.51.19.90 - - - - - - Other 8 
- - - Other, with in-soles of a length: 
6403.51.91.00 - - - - Of less than 24 cm 8 
- - - - Of 24 cm or more: 
- - - - - For men: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.51.95.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.51.95.19 - - - - - - - Other 8 
6403.51.95.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.51.95.90 - - - - - - Other 8 
- - - - - For women: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.51.99.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.51.99.19 - - - - - - - Other 8 
6403.51.99.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.51.99.90 - - - - - - Other 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 531 
6403.59 - - Other: 
- - - Footwear with a vamp made of straps or which has one or 
several pieces cut out: 
- - - - With sole and heel combined having a height of more 
than 3 cm: 
- - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.59.11.11 - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.59.11.19 - - - - - - Other 8 
6403.59.11.20 - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.59.11.90 - - - - - Other 8 
- - - - Other, with in-soles of a length: 
6403.59.31.00 - - - - - Of less than 24 cm 8 
- - - - - Of 24 cm or more: 
- - - - - - For men: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.59.35.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.59.35.19 - - - - - - - - Other 8 
6403.59.35.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.59.35.90 - - - - - - - Other 8 
- - - - - - For women: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.59.39.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.59.39.19 - - - - - - - - Other 8 
6403.59.39.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.59.39.90 - - - - - - - Other 8 
6403.59.50.00 - - - Slippers and other indoor footwear 8 
- - - Other, with in-soles of a length: 
6403.59.91.00 - - - - Of less than 24 cm 8 
- - - - Of 24 cm or more: 
H.S. Code 
Number Description Import Duty

532 CAP. 337.] IMPORT DUTIES 
- - - - - For men: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.59.95.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.59.95.19 - - - - - - - Other 8 
6403.59.95.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.59.95.90 - - - - - - Other 8 
- - - - - For women: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.59.99.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.59.99.19 - - - - - - - Other 8 
6403.59.99.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.59.99.90 - - - - - - Other 8 
- Other footwear: 
6403.91 - - Covering the ankle: 
- - - Covering the ankle but no part of the calf, with in-soles of a 
length: 
6403.91.11.00 - - - - Of less than 24 cm 8 
- - - - Of 24 cm or more: 
- - - - - Footwear which cannot be identified as men’s or 
women’s footwear: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.91.13.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.13.19 - - - - - - - Other 8 
6403.91.13.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.13.90 - - - - - - Other 8 
- - - - - Other: 
- - - - - - For men: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 533 
6403.91.16.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.16.19 - - - - - - - - Other 8 
6403.91.16.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.16.90 - - - - - - - Other 8 
- - - - - - For women: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.91.18.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.18.19 - - - - - - - - Other 8 
6403.91.18.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.18.90 - - - - - - - Other 8 
- - - Other, with in-soles of a length: 
6403.91.91.00 - - - - Of less than 24 cm 8 
- - - - Of 24 cm or more: 
- - - - - Footwear which cannot be identified as men’s or 
women’s footwear: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.91.93.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.93.19 - - - - - - - Other 8 
6403.91.93.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.93.90 - - - - - - Other 8 
- - - - - Other: 
- - - - - - For men: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.91.96.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.96.19 - - - - - - - - Other 8 
6403.91.96.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.96.90 - - - - - - - Other 8 
- - - - - - For women: 
H.S. Code 
Number Description Import Duty

534 CAP. 337.] IMPORT DUTIES 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.91.98.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.91.98.19 - - - - - - - - Other 8 
6403.91.98.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.91.98.90 - - - - - - - Other 8 
6403.99 - - Other: 
- - - Footwear with a vamp made of straps or which has one or 
several pieces cut out: 
- - - - With sole and heel combined having a height of more 
than 3 cm: 
- - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.99.11.11 - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.99.11.19 - - - - - - Other 8 
6403.99.11.20 - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.11.90 - - - - - Other 8 
- - - - Other, with in-soles of a length: 
6403.99.31.00 - - - - - Of less than 24 cm 8.1 
- - - - - Of 24 cm or more: 
- - - - - - Footwear which cannot be identified as men’s or 
women’s footwear: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.99.33.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.99.33.19 - - - - - - - - Other 8 
6403.99.33.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.33.90 - - - - - - - Other 8 
- - - - - - Other: 
- - - - - - - For men: 
- - - - - - - - Tennis shoes, basketball shoes, gym shoes, 
training shoes and the like: 
6403.99.36.11 - - - - - - - - - Of a length exceeding 24 cm and a C & F value 
of Lm12 or less 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 535 
6403.99.36.19 - - - - - - - - - Other 8 
6403.99.36.20 - - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.36.90 - - - - - - - - Other 8 
- - - - - - - For women: 
- - - - - - - - Tennis shoes, basketball shoes, gym shoes, 
training shoes and the like: 
6403.99.38.11 - - - - - - - - - Of a length exceeding 24 cm and a C & F value 
of Lm12 or less 8 
6403.99.38.19 - - - - - - - - - Other 8 
6403.99.38.20 - - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.38.90 - - - - - - - - Other 8 
6403.99.50.00 - - - Slippers and other indoor footwear 8 
- - - Other, with in-soles of a length: 
6403.99.91.00 - - - - Of less than 24 cm 8 
- - - - Of 24 cm or more: 
- - - - - Footwear which cannot be identified as men’s or 
women’s footwear: 
- - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.99.93.11 - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.99.93.19 - - - - - - - Other 8 
6403.99.93.20 - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.93.90 - - - - - - Other 8 
- - - - - Other: 
- - - - - - For men: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
6403.99.96.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.99.96.19 - - - - - - - - Other 8 
6403.99.96.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.96.90 - - - - - - - Other 8 
- - - - - - For women: 
- - - - - - - Tennis shoes, basketball shoes, gym shoes, training 
shoes and the like: 
H.S. Code 
Number Description Import Duty

536 CAP. 337.] IMPORT DUTIES 
6403.99.98.11 - - - - - - - - Of a length exceeding 24 cm and a C & F value of 
Lm12 or less 8 
6403.99.98.19 - - - - - - - - Other 8 
6403.99.98.20 - - - - - - - Other footwear, of a length exceeding 24 cm 8 
6403.99.98.90 - - - - - - - Other 8 
64.04 Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of textile materials: 
- Footwear with outer soles of rubber or plastics: 
6404.11.00.00 - - Sports footwear; tennis shoes, basketball shoes, gym shoes, 
training shoes and the like 20 
6404.19 - - Other: 
6404.19.10.00 - - - Slippers and other indoor footwear 20 
6404.19.90.00 - - - Other 20 
6404.20 - Footwear with outer soles of leather or composition leather: 
6404.20.10.00 - - Slippers and other indoor footwear 20 
6404.20.90.00 - - Other 20 
64.05 Other footwear: 
6405.10 - With uppers of leather or composition leather: 
- - With outer soles of wood or cork: 
6405.10.10.10 - - - Of a length exceeding 24 cm 5.8 
6405.10.10.90 - - - Other 5.8 
- - With outer soles of other materials: 
6405.10.90.10 - - - Of a length exceeding 24 cm 4.9 
6405.10.90.90 - - - Other 4.9 
6405.20 - With uppers of textile materials: 
6405.20.10.00 - - With outer soles of wood or cork 5.8 
- - With outer soles of other materials: 
6405.20.91.00 - - - Slippers and other indoor footwear 4.9 
6405.20.99.00 - - - Other 4.9 
6405.90 - Other: 
6405.90.10.00 - - With outer soles of rubber, plastics, leather or composition 
leather 20 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 537 
6405.90.90.00 - - With outer soles of other materials 4.9 
64.06 Parts of footwear (including uppers whether or not 
attached to soles other than outer soles); removable insoles, 
heel cushions and similar articles; gaiters, leggings 
and similar articles, and parts thereof: 
6406.10 - Uppers and parts thereof, other than stiffeners: 
- - Of leather: 
- - - Uppers: 
6406.10.11.10 - - - - For shoes of a length exceeding 24 cm 4.6 
6406.10.11.90 - - - - Other 4.6 
- - - Parts of uppers: 
6406.10.19.10 - - - - For shoes of a length exceeding 24 cm 4.6 
6406.10.19.90 - - - - Other 4.6 
6406.10.90.00 - - Of other materials 4.6 
6406.20 - Outer soles and heels, of rubber or plastics: 
6406.20.10.00 - - Of rubber 3 
6406.20.90.00 - - Of plastics 3 
- Other: 
6406.91.00.00 - - Of wood 4.6 
6406.99 - - Of other materials: 
6406.99.10.00 - - - Gaiters, leggings and similar articles and parts thereof 6 
6406.99.30.00 - - - Assemblies of uppers affixed to inner soles or to other sole 
components, but without outer soles 5.8 
6406.99.50.00 - - - Removable in-soles and other removable accessories 4.6 
6406.99.60.00 - - - Outer soles of leather or composition leather 3 
6406.99.80.00 - - - Other 4.6 
H.S. Code 
Number Description Import Duty

538 CAP. 337.] IMPORT DUTIES 
CHAPTER 65 
HEADGEAR AND PARTS THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) worn headgear of heading No.63.09; 
(b) asbestos headgear (heading No. 68.12); or 
(c) dolls’ hats other toy hats, or carnival articles of Chapter 95. 
2. Heading No. 65.02 does not cover hat shapes made by sewing, other than those obtained simply 
by sewing strips in spirals. 
H.S. Code 
Number Description Import Duty 
65.01 00.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to 
shape nor with made brims; plateaux and manchos 
(including slit manchons), of felt 5.1 
65.02 00.00.00 Hat-shapes, plaited or made by assembling strips of any 
material, neither blocked to shape, nor made with brims, 
nor lined, nor trimmed 0 
65.03 Felt hats and other felt headgear, made from the hat 
bodies, hoods or plateaux of heading No. 65.01, whether or 
not lined or trimmed: 
6503.00.10.00 - Of fur felt or felt of wool and fur 10 
6503.00.90.00 - Other 5.6 
65.04 00.00.00 Hats and other headgear, plaited or made by assembling 
strips of any material, whether or not lined or trimmed 0 
65.05 Hats and other headgear, knitted or crocheted, or made up 
from lace, felt or other textile fabric, in the piece (but not 
in strips), or not lined or trimmed; hair-nets of any 
material, whether or not lined or trimmed: 
6505.10.00.00 - Hair nets 6 
6505.90 - Other: 
6505.90.10.00 - - Berets, bonnets, skull-caps, fezzes, tarbooshes and the like 6 
6505.90.30.00 - - Peaked caps 6 
6505.90.90.00 - - Other 6

IMPORT DUTIES [CAP. 337. 539 
65.06 Other headgear, whether or not lined or trimmed: 
6506.10 - Safety headgear: 
6506.10.10.00 - - Of plastics 6 
6506.10.80.00 - - Of other materials 6 
- Other: 
6506.91.00.00 - - Of rubber or of plastics 6 
6506.92.00.00 - - Of furskin 6 
6506.99.00.00 - - Of other materials 6 
65.07 00.00.00 Head-bands, linings, covers, hat foundations, hat frames, 
peaks and chinstraps, for headgear 4.9 
H.S. Code 
Number Description Import Duty

540 CAP. 337.] IMPORT DUTIES 
CHAPTER 66 
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, 
WHIPS, RIDING-CROPS AND PARTS THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) Measure walking-sticks or the like (heading No. 90.17); 
(b) Firearm sticks, sword sticks, loaded walking-sticks or the like (Chapter 93); or 
(c) Goods falling within Chapter 95 (for example, toy umbrellas and toy sun umbrellas). 
2. Heading No. 66.03 does not cover parts, trimmings or accessories of textile material, or covers, 
tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not 
fitted to, articles of heading No. 66.01 or 66.02 are to be classified separately and are not be 
treated as forming part of those articles. 
H.S. Code 
Number Description Import Duty 
66.01 Umbrellas and sunshades (including walking-stick 
umbrellas, garden umbrellas and similar umbrellas): 
6601.10.00.00 - Garden or similar umbrellas 8 
- Other: 
6601.91.00.00 - - Having a telescopic shaft 8 
6601.99 - - Other: 
- - - With a cover of textile material: 
6601.99.11.00 - - - - Of man-made fibres 8 
6601.99.19.00 - - - - Other 8 
6601.99.90.00 - - - Other 8 
66.02 00.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the 
like 4.9 
66.03 Parts, trimmings and accessories falling within heading 
No. 66.01 or 66.02: 
6603.10.00.00 - Handles and knobs 4.6 
6603.20.00.00 - Umbrella frames, including frames mounted on shafts 
(sticks) 7.7 
6603.90.00.00 - Other 7.2

IMPORT DUTIES [CAP. 337. 541 
CHAPTER 67 
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF 
DOWN; 
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 
NOTES 
1. This Chapter does not cover: 
(a) Straining cloth of human hair (heading No. 59.l1); 
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI); 
(c) Footwear (Chapter 64); 
(d) Headgear or hair nets (Chapter 65); 
(e) Toys, sports requisites or carnival articles (Chapter 95); or 
(f) Feather dusters, powder puffs or hair sieves (Chapter 96). 
2. Heading No. 67.01 does not cover: 
(a) Articles in which feathers or down constitute only filling or padding (for example, bedding 
of heading No.94.04); 
(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than 
mere trimming or padding; or 
(c) Artificial flowers or foliage or parts thereof or made up of articles of heading No. 67.02. 
3. Heading No. 67.02 does not cover: 
(a) Articles of glass (Chapter 70); or 
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained 
in one piece by moulding, forging, carving, stamping or other process, or consisting of parts 
assembled otherwise than by binding, glueing, fitting into one another or similar methods. 
H.S. Code 
Number 
Description Import Duty 
67.01 00.00.00 Skins and other parts of birds with their feathers or down, 
feathers, parts of feathers, down, and articles thereof, 
(other than goods of heading No. 05.05 and worked quills 
and scapes) 5.1 
67.02 Artificial flowers, foliage and fruit and parts thereof; 
articles made of artificial flowers, foliage or fruit: 
6702.10.00.00 - Of plastics 7.7 
6702.90.00.00 - Of other materials 7.7 
67.03 00.00.00 Human hair, dressed, thinned, bleached or otherwise 
worked; wool or other hair or other textile materials, 
prepared for use in making wigs and the like 4.2 
67.04 Wigs, false beards, eyebrows and eyelashes, switches and 
the like, human or animal hair or of textile materials; 
articles of human hair not elsewhere specified or included:

542 CAP. 337.] IMPORT DUTIES 
- Of synthetic textile materials: 
6704.11.00.00 - - Complete wigs 5.1 
6704.19.00.00 - - Other 5.1 
6704.20.00.00 - Of human hair 5.1 
6704.90.00.00 - Of other materials 5.1 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 543 
SECTION XIII 
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR 
MATERIALS; 
CERAMIC PRODUCTS; GLASS AND GLASSWARE

544 CAP. 337.] IMPORT DUTIES 
CHAPTER 68 
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR 
MATERIALS 
NOTES 
1. This Chapter does not cover: 
(a) Goods of Chapter 25; 
(b) Coated, impregnated or covered paper of heading No. 48.10 or 48.11 (for example, paper 
coated with mica powder or graphite, bituminised or asphalted paper); 
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric 
coated or covered with mica powder, bituminised or asphalted fabric); 
(d) Articles of Chapter 71; 
(e) Tools or parts of tools, of Chapter 82; 
(f) Lithographic stones of heading No. 84.42; 
(g) Electrical insulators (heading No. 85.46) or fittings of insulating material of heading No. 
85.47; 
(h) Dental burrs (heading No. 90.18); 
(ij) Articles of Chapter 91 (for example, clocks and clock cases); 
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated 
buildings); 
(l) Articles of Chapter 95 (for example, toys, games and sports requisites); 
(m) Articles of heading No.96.02, if made of materials specified in Note 2 (b) to Chapter 96, or 
of heading No.96.06 (for example, buttons), No.96.09 (for example, slate pencils) or 
No.96.10 (for example, drawing slates); or 
(n) Articles of Chapter 97 (for example, works of art). 
2. In heading No. 68.02 the expression "worked monumental or building stone" applies not only to 
the varieties of stone referred to in heading No. 25.15 or 25.16 but also to all other natural stone 
(for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply 
to slate. 
H.S. Code 
Number Description Import Duty 
68.01 00.00.00 Setts, curbstones and flagstones, of natural stone (except 
slate) 2.2 
68.02 Worked monumental or building stone (except slate) and 
articles thereof, other than goods of heading No. 68.01; 
mosaic cubes and the like, of natural stone (including 
slate), whether or not on a backing; artificially coloured 
granules, chippings and powder, of natural stone 
(including slate): 
6802.10.00.00 - Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest surface area of which is 
capable of being enclosed in a square the side of which is 
less than 7 cm; artificially coloured granules, chippings and 
powder 0 
- Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface:

IMPORT DUTIES [CAP. 337. 545 
6802.21 - - Marble, travertine and alabaster: 
6802.21.00.10 - - - Marble 5.3 
6802.21.00.90 - - - Other 5.3 
6802.22.00.00 - - Other calcareous stone 5.3 
6802.23.00.00 - - Granite 3.2 
6802.29.00.00 - - Other stone 3.2 
- Other: 
6802.91 - - Marble, travertine and alabaster: 
6802.91.10.00 - - - Polished alabaster, decorated or otherwise worked but not 
carved 5.1 
- - - Other: 
6802.91.90.10 - - - - Marble 5.1 
6802.91.90.90 - - - - Other 5.1 
6802.92 - - Other calcareous stone: 
6802.92.10.00 - - - Polished, decorated or otherwise worked but not carved 5.1 
6802.92.90.00 - - - Other 5.1 
6802.93 - - Granite: 
6802.93.10.00 - - - Polished, decorated or otherwise worked, but not carved, of 
a net weight of 10 kg or more 0 
6802.93.90.00 - - - Other 4.8 
6802.99 - - Other stone: 
6802.99.10.00 - - - Polished, decorated or otherwise worked, but not carved, of 
a net weight of 10 kg or more 0 
6802.99.90.00 - - - Other 5 
68.03 Worked slate and articles of slate or of agglomerated slate: 
6803.00.10.00 - Roofing and wall slates 3.8 
6803.00.90.00 - Other 3.8 
68.04 Millstones, grindstones, grinding wheels and the like, 
without frameworks; for grinding, sharpening, polishing, 
trueing or cutting, hand sharpening or polishing stones, 
and parts thereof of natural stone, of agglomerated 
natural or artificial abrasives, or of ceramics, with or 
without parts of other materials: 
H.S. Code 
Number Description Import Duty

546 CAP. 337.] IMPORT DUTIES 
6804.10.00.00 - Millstones and grindstones for milling, grinding or pulping 2 
- Other millstones, grindstones, grinding wheels and the like: 
6804.21.00.00 - - Of agglomerated synthetic or natural diamond 3.2 
6804.22 - - Of other agglomerated abrasives or of ceramics: 
- - - Of artificial abrasives, with binder: 
- - - - Of synthetic or artificial resin: 
6804.22.12.00 - - - - - Not reinforced 0 
6804.22.18.00 - - - - - Reinforced 0 
6804.22.30.00 - - - - Of ceramics or silicates 0 
6804.22.50.00 - - - - Of other materials 0 
6804.22.90.00 - - - Other 0 
6804.23.00.00 - - Of natural stone 2.5 
6804.30.00.00 - Hand sharpening or polishing stones 3.4 
68.05 Natural or artificial abrasive powder or grain, on a base of 
textile material, of paper, of paperboard or of other 
materials, whether or not cut to shape or sewn or 
otherwise made up: 
6805.10.00.00 - On a base of woven textile fabric only 3.5 
6805.20.00.00 - On a base of paper or paperboard only 1.7 
6805.30 - On a base of other materials: 
6805.30.10.00 - - On a base of woven textile fabric combined with paper or 
paperboard 3.5 
6805.30.20.00 - - On a base of vulcanised fibre 3.5 
6805.30.80.00 - - Other 3.5 
68.06 Slag wool, rock wool and similar mineral wools; exfoliated 
vermiculite, expanded clays, foamed slag and similar 
expanded mineral materials; mixtures and articles of heatinsulating, 
sound-insulating or sound-absorbing mineral 
materials, other than those falling in heading No. 68.11 or 
68.12 or of Chapter 69: 
6806.10.00.00 - Slag wool, rock wool and similar mineral wool (including 
intermixtures thereof), in bulk, sheets or rolls 2 
6806.20 - Exfoliated vermiculite, expanded clays, foamed slag and 
similar expanded mineral materials (including 
intermixtures thereof): 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 547 
6806.20.10.00 - - Expanded clays 2.9 
6806.20.90.00 - - Other 2.9 
6806.90.00.00 - Other 2.9 
68.07 Articles of asphalt or of similar material (for example, of 
petroleum bitumen or coal tar pitch): 
6807.10 - In rolls: 
6807.10.10.00 - - Roofing and facing products 2.5 
6807.10.90.00 - - Other 2.5 
6807.90.00.00 - Other 2.5 
68.08 00.00.00 Panels, boards, tiles, blocks and similar articles of 
vegetable fibre, of straw or of wood shavings, chips, 
particles, sawdust or other waste, of wood, agglomerated 
with cement, plaster or other mineral binders 4.4 
68.09 Articles of plaster or of compositions based on plaster: 
- Boards, sheets, panels, tiles and similar articles, not 
ornamented: 
6809.11.00.00 - - Faced or reinforced with paper or paperboard only 2.9 
6809.19.00.00 - - Other 2.9 
6809.90.00.00 - Other articles 3.2 
68.10 Articles of cement, of concrete or of artificial stone, 
whether or not reinforced: 
- Tiles, flagstones, bricks and similar articles: 
6810.11 - - Building blocks and bricks: 
6810.11.10.00 - - - Of light concrete (with a basis of crushed pumice, 
granulated slag, etc.) 3.2 
6810.11.90.00 - - - Other 3.2 
6810.19 - - Other: 
- - - Roofing tiles: 
6810.19.10.10 - - - - Cement tiles, unpolished, whether or not containing 
marble 3.2 
6810.19.10.20 - - - - Cement tiles, polished, whether or not containing 
marble 3.2 
H.S. Code 
Number Description Import Duty

548 CAP. 337.] IMPORT DUTIES 
6810.19.10.90 - - - - Other 3.2 
- - - Other tiles and paving: 
- - - - Of concrete: 
6810.19.31.10 - - - - - Tiles, unpolished 3.2 
6810.19.31.20 - - - - - Tiles, polished 3.2 
6810.19.31.90 - - - - - Other 3.2 
6810.19.39.00 - - - - Other 3.2 
- - - Other: 
6810.19.90.10 - - - - Of agglomerated marble 3.2 
6810.19.90.90 - - - - Other 3.2 
- Other articles: 
6810.91 - - Prefabricated structural components for building or civil 
engineering: 
6810.91.10.00 - - - Floor components 3.2 
6810.91.90.00 - - - Other 3.2 
6810.99 - - Other: 
6810.99.00.10 - - - Agglomerated marble in slabs, sheets or the like 3.2 
6810.99.00.90 - - - Other 3.2 
68.11 Articles of asbestos-cement, of cellulose fibre-cement or 
the like: 
6811.10.00.00 - Corrugated sheets 3.2 
6811.20 - Other sheets, panels, tiles and similar articles: 
6811.20.11.00 - - Sheets for roofing or walls, not exceeding 40 x 60 cm 3.2 
6811.20.80.00 - - Other 3.2 
6811.30.00.00 - Tubes, pipes and tube or pipe fittings 3.2 
6811.90.00.00 - Other articles 4.6 
68.12 Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium 
carbonate; (for example, thread, woven fabric, clothing, 
headgear, footwear, gaskets), whether or not reinforced, 
other than goods of heading No 68.11 or 68.13: 
6812.10.00.00 - Fabricated asbestos fibres; mixtures with a basis of asbestos 
or with a basis of asbestos and magnesium carbonate 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 549 
6812.20.00.00 - Yarn and thread 8 
6812.30.00.00 - Cords and string, whether or not plaited 6.9 
6812.40.00.00 - Woven or knitted fabric 10 
6812.50.00.00 - Clothing, clothing accessories, footwear and headgear 6.9 
6812.60.00.00 - Paper, millboard and felt 6.9 
6812.70.00.00 - Compressed asbestos fibre jointing, in sheets or rolls 6.9 
6812.90 - Other: 
6812.90.10.00 - - For use in civil aircraft 0 
6812.90.90.00 - - Other 6.9 
68.13 Friction material and articles thereof (for example, sheets, 
rolls, strips, segments, discs, washers, pads), not mounted, 
for brakes, for clutches or the like, with a basis of asbestos, 
of other mineral substances or of cellulose, whether or not 
combined with textile or other materials: 
6813.10 - Brake linings and pads: 
6813.10.10.00 - - With a basis of asbestos or other mineral substances, for use 
in civil aircraft 0 
6813.10.90.00 - - Other 5.3 
6813.90 - Other: 
6813.90.10.00 - - With a basis of asbestos or other mineral substances, for use 
in civil aircraft 0 
6813.90.90.00 - - Other 5.3 
68.14 Worked mica and articles of mica, including agglomerated 
or reconstituted mica, whether or not on a support of 
paper, paperboard or other materials: 
6814.10.00.00 - Plates, sheets and strips of agglomerated or reconstituted 
mica, whether or not on a support 3.8 
6814.90 - Other: 
6814.90.10.00 - - Sheets or splittings of mica 3.5 
6814.90.90.00 - - Other 5.3 
68.15 Articles of stone or of other mineral substances (including 
carbon fibres, articles of carbon fibres and articles of 
peat), not elsewhere specified or included: 
6815.10 - Non-electrical articles of graphite or other carbon: 
H.S. Code 
Number Description Import Duty

550 CAP. 337.] IMPORT DUTIES 
6815.10.10.00 - - Carbon fibres and articles of carbon fibres: 3 
6815.10.90.00 - - Other 3 
6815.20 - Articles of peat: 
6815.20.00.10 - - Statues, figurines and other ornamental ware 3 
6815.20.00.90 - - Other 0 
- Other articles: 
6815.91 - - Containing magnesite, dolomite or chromite: 
6815.91.00.10 - - - Statues, figurines and other ornamental ware 3 
6815.91.00.90 - - - Other 0 
6815.99 - - Other: 
6815.99.10.00 - - - Of refractory materials, chemically bonded 3 
6815.99.90.00 - - - Other 3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 551 
CHAPTER 69 
CERAMIC PRODUCTS 
NOTES 
1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 
Nos.69.04 to 69.14 apply only to such products other than those classified in headings Nos. 69.01 
to 69.03. 
2. This Chapter does not cover: 
(a) Products of heading No. 28.44; 
(b) Articles of heading No. 68.04; 
(c) Articles of Chapter 71 (for example, imitation jewellery); 
(d) Cermets of heading No.81.13; 
(e) Articles of Chapter 82; 
(f) Electrical insulators (heading No.85.46) or fittings of insulating material of heading 
No.85.47; 
(g) Artificial teeth (heading No.90.21); 
(h) Articles of Chapter 91 (for example, clocks and clock cases); 
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated 
buildings); 
(k) Articles of Chapter 95 (for example, toys, games and sports requisites); 
(l) Articles of heading No.96.06 (for example, buttons) or of heading No.96.14 (for example, 
smoking pipes); or 
(m) Articles of Chapter 97 (for example, works of art). 
H.S. Code 
Number Description Import Duty 
I. HEAT- INSULATING AND 
REFRACTORY GOODS 
69.01 Bricks, blocks, tiles and other ceramic goods of siliceous 
fossil meals (for example, kieselguhr, tripolite or 
diatomite) or of similar siliceous earths: 
6901.00.10.00 - Bricks weighing more than 650 kg/m3 3.8 
6901.00.90.00 - Other 5 
69.02 Refractory bricks, blocks, tiles and similar refractory 
constructional goods, other than those of siliceous fossil 
meals or similar siliceous earths: 
6902.10.00.00 - Containing by weight, singly or together more than 50% of 
the elements Mg, Ca or Cr, expressed as MgO, CaO, or 
Cr2O3 4 
6202.20 - Containing by weight more than 50% of alumina (A12O3), of 
silica (SiO2) or of a mixture of compound of these products: 
6902.20.10.00 - - Containing, by weight, 93% or more of silica (SiO2) 4 
- - Other:

552 CAP. 337.] IMPORT DUTIES 
6902.20.91.00 - - - Containing, by weight, more than 7% but less than 45% of 
alumina(A12O3) 4 
6902.20.99.00 - - - Other 4 
6902.90.00.00 - Other 4 
69.03 Other refractory ceramic goods (for example, retorts, 
crucibles, muffles, nozzles, plugs, supports, cupels, tubes, 
pipes, sheaths and rods), other than those of siliceous fossil 
meals or of similar siliceous earths: 
6903.10.00.00 - Containing by weight more than 50% of graphite or other 
carbon or of a mixture of these products 8 
6903.20 - Containing by weight more than 50% of alumina (A12O3) or 
of a mixture or compound of alumina and of silica (SiO2): 
6903.20.10.00 - - Containing, by weight, less than 45% of alumina (A12O3) 8 
6903.20.90.00 - - Containing, by weight, 45% or more of alumina (A12O3) 8 
6903.90 - Other: 
6903.90.10.00 - - Containing, by weight, more than 25% but not more than 
50% of graphite or other carbon or of a mixture of these 
products 8 
6903.90.20.00 - - Containing by weight, singly or together, more than 50% of 
the elements Mg Ca or Cr, expressed as MgO, CaO or 
Cr2O3 8 
6903.90.80.00 - - Other 8 
II. OTHER CERAMIC PRODUCTS 
69.04 Ceramic building bricks, flooring blocks, support or filler 
tiles and the like: 
6904.10.00.00 - Building bricks 4 
6904.90.00.00 - Other 4 
69.05 Roofing tiles, chimney-pots, cowls, chimney-liners, 
architectural ornaments and other ceramic constructional 
goods: 
6905.10.00.00 - Roofing tiles 2.9 
6905.90.00.00 - Other 3.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 553 
69.06 00.00 Ceramic pipes, conduits, guttering and pipe fittings 3.5 
69.07 Unglazed ceramic flags and paving, hearth or wall tiles; 
unglazed ceramic mosaic cubes and the like, whether or 
not on a backing: 
6907.10.00.00 - Tiles, cubes and similar articles, whether or not rectangular, 
the largest surface area of which is capable of being 
enclosed in a square the side of which is less than 7 cm 8 
6907.90 - Other: 
6907.90.10.00 - - Double tiles of the "Spaltplatten" type 8 
- - Other: 
6907.90.91.00 - - - Stoneware 8 
6907.90.93.00 - - - Earthenware or fine pottery 8 
6907.90.99.00 - - - Other 8 
69.08 Glazed ceramic flags and paving, hearth or wall tiles; 
glazed ceramic mosaic cubes and the like, whether or not 
on a backing: 
6908.10 - Tiles, cubes and similar articles, whether or not 
rectangular, the largest surface area of which is capable of 
being enclosed in a square the side of which is less than 7 
cm: 
6908.10.10.00 - - Of common pottery 9 
6908.10.90.00 - - Other 9 
6908.90 - Other: 
- - Of common pottery: 
6908.90.11.00 - - - Double tiles of the "Spaltplatten"type 8 
- - - Other, of a minimum thickness: 
6908.90.21.00 - - - - Not exceeding 15 mm 8 
6908.90.29.00 - - - - Exceeding 15 mm 8 
- - Other: 
6908.90.31.00 - - - Double tiles of the "Spaltplatten" type 9 
- - - Other: 
6908.90.51.00 - - - - With a face of not more than 90 cm2 9 
- - - - Other: 
6908.90.91.00 - - - - - Stoneware 9 
H.S. Code 
Number Description Import Duty

554 CAP. 337.] IMPORT DUTIES 
6908.90.93.00 - - - - - Earthenware or fine pottery 9 
6908.90.99.00 - - - - - Other 9 
69.09 Ceramic wares for laboratory, chemical or other technical 
uses; ceramic troughs, tubs and similar receptacles of a 
kind used in agriculture; ceramic pots, jars and similar 
articles of a kind used for the conveyance or packing of 
goods: 
- Ceramic wares for laboratory, chemical or other technical 
uses: 
6909.11.00.00 - - Of porcelain or china 6.9 
6909.12.00.00 - - Articles having a hardness equivalent to 9 or more on the 
Mohs scale 5.1 
6909.19.00.00 - - Other 5.1 
6909.90.00.00 - Other 5.1 
69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, 
bidets, water closet pans, flushing cisterns, urinals and 
similar sanitary fixtures: 
6910.10.00.00 - Of porcelain or china 10 
6910.90.00.00 - Other 10 
69.11 Tableware, kitchenware, other household articles and 
toilet articles, or porcelain or of china: 
6911.10.00.00 - Tableware and kitchenware 13.5 
6911.90.00.00 - Other 13.5 
69.12 Ceramic tableware, kitchenware, other household articles 
and toilet articles, other than of porcelain or china: 
6912.00.10.00 - Of common pottery 5.1 
6912.00.30.00 - Stoneware 6 
6912.00.50.00 - Earthenware or fine pottery 10.5 
6912.00.90.00 - Other 7.5 
69.13 Statuettes and other ornamental ceramic articles: 
6913.10.00.00 - Of porcelain or china 9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 555 
6913.90 - Other: 
6913.90.10.00 - - Of common pottery 5 
- - Other: 
6913.90.91.00 - - - Stoneware 9 
6913.90.93.00 - - - Earthenware or fine pottery 9 
6913.90.99.00 - - - Other 9 
69.14 Other ceramic articles: 
6914.10.00.00 - Of porcelain or china 7.7 
6914.90 - Other: 
6914.90.10.00 - - Of common pottery 5.1 
6914.90.90.00 - - Other 5.1 
H.S. Code 
Number Description Import Duty

556 CAP. 337.] IMPORT DUTIES 
CHAPTER 70 
GLASS AND GLASSWARE 
NOTES 
1. This Chapter does not cover: 
(a) goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other 
glass in the form of powder, granules or flakes); 
(b) articles of Chapter 71 (for example, imitation jewellery); 
(c) optical fibre cables of heading No. 85.44, electrical insulators (heading No. 85.46) or fittings 
of insulating material of heading No. 85.47; 
(d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, 
thermometers, barometers, hydrometers or other articles of Chapter 90; 
(e) lamps or lighting fittings, illuminated signs, illuminated nameplates or the like, having a 
permanently fixed light source, or parts thereof of heading No.94.05; 
(f) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 
(excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or 
(g) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 
2. For the purposes of headings Nos.70.03, 70.04 and 70.05: 
(a) glass is not regarded as "worked" by reason of any process it has undergone before 
annealing; 
(b) cutting to shape does not affect the classification of glass in sheets; 
(c) the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin 
coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for 
example, infra red light or improves the reflecting qualities of the glass while still allowing 
it to retain a degree of transparency or translucency; or which prevents light from being 
reflected on the surface of the glass. 
3. The products referred to in heading No.70.06 remain classified in that heading whether or not 
they have the character of articles. 
4. For the purposes of heading No.70.19, the expression "glass wool" means: 
(a) mineral wools with a silica (SiO2) content not less than 60% by weight; 
(b) mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or 
Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by 
weight. 
Mineral wools which do not comply with the above specifications fall in heading No.68.06. 
5. Throughout this Schedule the expression "glass" includes fused quartz and other fused silica. 
SUBHEADING NOTE 
1. For the purposes of subheadings Nos. 7013.21, 7013.31 and 7013.91, the expression "lead 
crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%. 
H.S. Code 
Number Description Import Duty 
70.01 Cullet and other waste and scrap of glass; glass in the 
mass: 
7001.00.10.00 - Cullet and other waste and scrap of glass 0 
- Glass in the mass:

IMPORT DUTIES [CAP. 337. 557 
7001.00.91.00 - - Optical glass 5.8 
7001.00.99.00 - - Other 2.9 
70.02 Glass in balls (other than microsphere of heading No. 
70.18), rods or tubes, unworked: 
7002.10.00.00 - Balls 4.9 
7002.20 - Rods: 
7002.20.10.00 - - Of optical glass 5.8 
7002.20.90.00 - - Other 4.9 
- Tubes: 
7002.31.00.00 - - Of fused quartz or of other fused silica 4.9 
7002.32.00.00 - - Of other glass having a linear coefficient of expansion not 
exceeding 5 x 10-6 per Kelvin within a temperature range of 
0°C to 300°C 4.9 
7002.39.00.00 - - Other 4.9 
70.03 Cast-glass and rolled glass, in sheets or profiles, whether 
or not having an absorbent, reflecting or non-reflecting 
layer, but not otherwise worked: 
- Non-wired sheets: 
7003.12 - - Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or non-reflecting 
layer: 
- - - Of optical glass: 
7003.12.10.10 - - - - Having a non-reflecting layer 3 
7003.12.10.90 - - - - Other 5.8 
- - - Other: 
7003.12.91.00 - - - - Having a non-reflecting layer 5.3 
7003.12.99.00 - - - - Other 5 
7003.19 - - Other: 
- - - Of optical glass: 
7003.19.10.10 - - - - Having a non-reflecting layer 3 
7003.19.10.90 - - - - Other 5.8 
7003.19.90.00 - - - Other 5 
7003.20.00.00 - Wired sheets 5 
H.S. Code 
Number Description Import Duty

558 CAP. 337.] IMPORT DUTIES 
7003.30.00.00 - Profiles 5.3 
70.04 Drawn glass and blown glass, in sheets, whether or not 
having an absorbent, reflecting or non-reflecting layer, but 
not otherwise worked: 
7004.20 - Glass, coloured throughout the mass (body tinted), 
opacified, flashed or having an absorbent, reflecting or 
non-reflecting layer: 
- - Optical glass: 
7004.20.10.10 - - - Having a non-reflecting layer 3 
7004.20.10.90 - - - Other 5.8 
- - Other: 
7004.20.91.00 - - - Having a non-reflecting layer 5.3 
7004.20.99.00 - - - Other 6 
7004.90 - Other glass: 
- - Optical glass: 
7004.90.10.10 - - - Having a non-reflecting layer 3 
7004.90.10.90 - - - Other 5.8 
7004.90.70.00 - - Horticultural sheet glass 6 
- - Other, of a thickness: 
7004.90.92.00 - - - Not exceeding 2.5 mm 6 
7004.90.98.00 - - - Exceeding 2.5 mm 6 
70.05 Float glass and surface ground or polished glass, in sheets, 
whether or not having an absorbent, reflecting or nonreflecting 
layer, but not otherwise worked: 
7005.10 - Non-wired glass, having an absorbent, reflecting or nonreflecting 
layer: 
7005.10.05.00 - - Having a non-reflecting layer 5.3 
- - Other, of a thickness: 
7005.10.25.00 - - - Not exceeding 3.5 mm 3.8 
7005.10.30.00 - - - Exceeding 3.5 mm but not exceeding 4.5 mm 3.8 
7005.10.80.00 - - - Exceeding 4.5 mm 3.8 
- Other non-wired glass: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 559 
7005.21 - - Coloured throughout the mass (body tinted), opacified, 
flashed or merely surface ground: 
7005.21.25.00 - - - Of a thickness not exceeding 3.5 mm 3.8 
7005.21.30.00 - - - Of a thickness exceeding 3.5 mm but not exceeding 4.5 mm 3.8 
7005.21.80.00 - - - Of a thickness exceeding 4.5 mm 3.8 
7005.29 - - Other: 
7005.29.25.00 - - - Of a thickness not exceeding 3.5 mm 3.8 
7005.29.35.00 - - - Of a thickness exceeding 3.5 mm but not exceeding 4.5 mm 3.8 
7005.29.80.00 - - - Of a thickness exceeding 4.5 mm 3.8 
7005.30.00.00 - Wired glass 3.8 
70.06 Glass of heading No. 70.03, 70.04 or 70.05, bent, edgeworked, 
engraved, drilled, enamelled or otherwise worked, 
but not framed or fitted with other materials: 
7006.00.10.00 - Optical glass 3 
7006.00.90.00 - Other 5.3 
70.07 Safety glass, consisting of toughened (tempered) or 
laminated glass: 
- Toughened (tempered) safety glass: 
7007.11 - - Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels: 
7007.11.10.00 - - - Of size and shape suitable for incorporation in motor 
vehicles 5.8 
7007.11.90.00 - - - Other 5.8 
7007.19 - - Other: 
7007.19.10.00 - - - Enamelled 5.8 
7007.19.20.00 - - - Coloured throughout the mass (body tinted), opacified, 
flashed having an absorbent or reflecting layer 5.8 
7007.19.80.00 - - - Other 5.8 
- Laminated safety glass: 
7007.21 - - Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels: 
7007.21.10.00 - - - Windshields, not framed, for use in civil aircraft 0 
- - - Other: 
H.S. Code 
Number Description Import Duty

560 CAP. 337.] IMPORT DUTIES 
7007.21.91.00 - - - - Of size and shape suitable for incorporation in motor 
vehicles 5.8 
7007.21.99.00 - - - - Other 5.8 
7007.29.00.00 - - Other 5.8 
70.08 Multiple-walled insulating units of glass: 
7008.00.20.00 - Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent or reflecting layer 5.3 
- Other: 
7008.00.81.00 - - Consisting of two panels of glass sealed around the edges 
by airtight joint and separated by a layer of air, other gases 
or a vacuum 5.3 
7008.00.89.00 - - Other 5.3 
70.09 Glass mirrors, whether or not framed, including rear-view 
mirrors: 
7009.10.00.00 - Rear-view mirrors for vehicles 6.5 
- Other: 
7009.91 - - Unframed: 
7009.91.00.10 - - - In sheets or plates 6.5 
7009.91.00.20 - - - Backed mirrors 6.5 
7009.91.00.90 - - - Other 6.5 
7002.92 - - Framed: 
7009.92.00.10 - - - Framed with any material not incorporating precious metal 6.5 
7009.92.00.90 - - - Other 6.5 
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and 
other containers, of glass, of a kind used for the 
conveyance or packing of goods; preserving jars of glass; 
stoppers, lids and other closures, of glass: 
7010.10.00.00 - Ampoules 5.8 
7010.20.00.00 - Stoppers, lids and other closures 9 
- Other, of a capacity: 
7010.91 - - Exceeding 1 litre: 
7010.91.10.00 - - - Preserving jars (sterilizing jars) 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 561 
- - - Other: 
- - - - For beverages and foodstuffs: 
- - - - - Bottles: 
7010.91.21.00 - - - - - - Of colourless glass 9 
7010.91.29.00 - - - - - - Of coloured glass 9 
7010.91.60.00 - - - - - Other 9 
7010.91.90.00 - - - - For other products 9 
7012.92 - - Exceeding 0.33 litre but not exceeding 1 litre: 
7010.92.10.00 - - - Preserving jars (sterilizing jars) 12 
- - - Other: 
- - - - For beverages and foodstuffs: 
- - - - - Bottles: 
7010.92.21.00 - - - - - - Of colourless glass 9 
7010.92.29.00 - - - - - - Of coloured glass 9 
7010.92.60.00 - - - - - Other 9 
7010.92.90.00 - - - - For other products 9 
7013.93 - - Exceeding 0.15 litre but not exceeding 0.33 litre: 
7010.93.10.00 - - - Preserving jars (sterilizing jars) 12 
- - - Other: 
- - - - For beverages and foodstuffs: 
- - - - - Bottles: 
7010.93.21.00 - - - - - - Of colourless glass 9 
7010.93.29.00 - - - - - - Of coloured glass 9 
- - - - - Other, of a capacity of : 
7010.93.61.00 - - - - - - 0.25 litre or more but not exceeding 0.33 litre 9 
7010.93.69.00 - - - - - - 0.15 litre or more but less than 0.25 litre 9 
7010.93.70.00 - - - - For pharmaceutical products 9 
7010.93.90.00 - - - - For other products 9 
7010.94 - - Not exceeding 0.15 litre: 
7010.94.10.00 - - - Preserving jars (sterilizing jars) 12 
- - - Other: 
- - - - For beverages and foodstuffs: 
H.S. Code 
Number Description Import Duty

562 CAP. 337.] IMPORT DUTIES 
7010.94.20.00 - - - - - Bottles 9 
7010.94.60.00 - - - - - Other 9 
- - - - For pharmaceutical products, of a capacity of: 
7010.94.71.00 - - - - - Exceeding 0.055 litre but not exceeding 0.15 litre 9 
7010.94.79.00 - - - - - Not exceeding 0.055 litre 9 
7010.94.90.00 - - - - - For other products 9 
70.11 Glass envelopes (including bulbs and tubes), open and 
glass parts thereof, without fittings, for electric lamps, 
cathode-ray tubes or the like: 
7011.10.00.00 - For electric lighting 7 
7011.20.00.00 - For cathode-ray tubes 7 
7011.90.00.00 - Other 0 
70.12 Glass inners for vacuum flasks or for other vacuum 
vessels: 
7012.00.10.00 - Unfinished 6.3 
7012.00.90.00 - Finished 12.5 
70.13 Glassware of a kind used for table, kitchen, toilet, office, 
indoor decoration or similar purposes (other than that of 
heading No. 70.10 or 70.18): 
7013.10.00.00 - Of glass-ceramics 12 
- Drinking glasses other than of glass-ceramics: 
7013.21 - - Of lead crystal: 
- - - Gathered by hand: 
7013.21.11.00 - - - - Cut or otherwise decorated 12 
7013.21.19.00 - - - - Other 12 
- - - Gathered mechanically: 
7013.21.91.00 - - - - Cut or otherwise decorated 12 
7013.21.99.00 - - - - Other 12 
7013.29 - - Other: 
7013.29.10.00 - - - Of toughened glass 12 
- - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 563 
- - - - Gathered by hand: 
7013.29.51.00 - - - - - Cut or otherwise decorated 12 
7013.29.59.00 - - - - - Other 12 
- - - - Gathered mechanically: 
7013.29.91.00 - - - - - Cut or otherwise decorated 12 
7013.29.99.00 - - - - - Other 12 
- Glassware of a kind used for table (other than drinking 
glasses) or kitchen purposes other than of glass-ceramics: 
7013.31 - - Of lead crystal: 
7013.31.10.00 - - - Gathered by hand 12 
7013.31.90.00 - - - Gathered mechanically 12 
7013.32.00.00 - - Of glass having a linear coefficient of expansion not 
exceeding 5x10-6 per Kelvin within a temperature range of 
0°C to 300°C 12 
7013.39 - - Other: 
7013.39.10.00 - - - Of toughened glass 12 
- - - Other: 
7013.39.91.00 - - - - Gathered by hand 12 
7013.39.99.00 - - - - Gathered mechanically 12 
- Other glassware: 
7013.91 - - Of lead crystal: 
7013.91.10.00 - - - Gathered by hand 12 
7013.91.90.00 - - - Gathered mechanically 12 
7013.99.00.00 - - Other 12 
70.14 00.00.00 Signalling glassware and optical elements of glass (other 
than those of heading No.70.15), not optically worked 6.2 
70.15 Clock or watch glasses and similar glasses, glasses for noncorrective 
or corrective spectacles, curved, bent, hollowed 
or the like, not optically worked; hollow glass spheres and 
their segments, for the manufacture of such glasses: 
7015.10.00.00 - Glasses for corrective spectacles 5.8 
7015.90.00.00 - Other 5.1 
H.S. Code 
Number Description Import Duty

564 CAP. 337.] IMPORT DUTIES 
70.16 Paving blocks, slabs, bricks, squares, tiles and other 
articles of pressed or moulded glass, whether or not wired, 
of a kind used for building or construction purposes; glass 
cubes and other glass smallwares, whether or not on a 
backing, for mosaics or similar decorative purposes; 
leaded lights and the like; multicellular or foam glass in 
blocks, panels, shells or similar forms: 
7016.10.00.00 - Glass cubes and other glass smallwares, whether or not on a 
backing, for mosaics or similar decorative purposes 10 
7016.90 - Other: 
7016.90.10.00 - - Leaded lights and the like 5.3 
7016.90.80.00 - - Other 4 
70.17 Laboratory, hygienic or pharmaceutical glassware, 
whether or not graduated or calibrated: 
7017.10.00.00 - Of fused quartz or other fused silica 4.6 
7017.20.00.00 - Of other glass having a linear coefficient of expansion not 
exceeding 5x10-6 per Kelvin within a temperature range of 
0°C to 300°C 5.8 
7017.90.00.00 - Other 5.8 
70.18 Glass beads, imitation pearls, imitation precious or semiprecious 
stones and similar glass smallwares, and articles 
thereof other than imitation jewellery; glass eyes other 
than prosthetic articles; statuettes and other ornaments of 
lamp-worked glass, other than imitation jewellery; glass 
micro-spheres not exceeding 1 mm in diameter: 
7018.10 - Glass beads, imitation pearls, imitation precious or semiprecious 
stones and similar glass smallwares: 
- - Glass beads: 
7018.10.11.00 - - - Cut and mechanically polished 0 
7018.10.19.00 - - - Other 7 
7018.10.30.00 - - Imitation pearls 0 
- - Imitation precious and semi-precious stones: 
7018.10.51.00 - - - Cut and mechanically polished 0 
7018.10.59.00 - - - Other 3 
7018.10.90.00 - - Other 3 
7018.20.00.00 - Glass microspheres not exceeding 1 mm in diameter 5.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 565 
7018.90 - Other: 
7018.90.10.00 - - Glass eyes; articles of glass smallware 5.3 
7018.90.90.00 - - Other 10 
70.19 Glass fibres (including glass wool) and articles thereof (for 
example, yarn, woven fabrics): 
- Slivers, rovings, yarn and chopped strands: 
7019.11.00.00 - - Chopped strands, of a length of not more than 50 mm 9.5 
7019.12.00.00 - - Rovings 9.5 
7019.19 - - Other: 
7019.19.10.00 - - - Of filaments 9.5 
7019.19.90.00 - - - Of staple fibres 9.5 
- Thin sheets (voiles), webs, mats, mattresses, boards and 
similar nonwoven products: 
7019.31.00.00 - - Mats 7 
7019.32.00.00 - - Thin sheets (voiles) 6.5 
7019.39.00.00 - - Other 6.5 
7019.40.00.00 - Woven fabrics of rovings 9.5 
- Other woven fabrics: 
7019.51.00.00 - - Of a width not exceeding 30 cm 9.5 
7019.52.00.00 - - Of a width exceeding 30 cm, plain weave, weighing less 
than 250 g/m2, of filaments measuring per single yarn not 
more than 136 tex 9.5 
7019.59.00.00 - - Other 9.5 
7019.90 - Other: 
7019.90.10.00 - - Non-textile fibres in bulk or flocks 9.5 
7019.90.30.00 - - Pads and casings for insulating tubes and pipes 9.5 
- - Other: 
7019.90.91.00 - - - Of textile fibres 9.5 
7019.90.99.00 - - - Other 9.5 
70.20 Other articles of glass: 
7020.00.05.00 - Quartz reactor tubes and holders designed for insertion into 
diffusion and oxidation furnaces for production of 
semiconductor materials 5.6 
H.S. Code 
Number Description Import Duty

566 CAP. 337.] IMPORT DUTIES 
- Other: 
7020.00.10.00 - Of fused quartz or other fused silica 5.6 
7020.00.30.00 - Of glass having a linear coefficient of expansion not 
exceeding 5x10-6 within a temperature range of 0°C to 
300°C 5.6 
7020.00.80.00 - Other 5.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 567 
SECTION XIV 
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI -PRECIOUS STONES 
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES 
THEREOF; 
IMITATION JEWELLERY; COIN

568 CAP. 337.] IMPORT DUTIES 
CHAPTER 71 
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, 
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, 
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 
NOTES 
1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or 
partly: 
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or 
reconstructed), or 
(b) Of precious metal or of metal clad with precious metal, are to be classified within this 
Chapter. 
2. (a) Headings Nos. 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal 
clad with precious metal is present as minor constituents only, such as minor fittings or 
minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the 
foregoing Note does not apply to such articles. 
(b) Heading No. 71.16 does not cover articles containing precious metal or metal clad with 
precious metal (other than as minor constituents). 
3. This Chapter does not cover: 
(a) Amalgams of precious metal, or colloidal precious metal (heading No. 28.43); 
(b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30; 
(c) Goods of Chapter 32 (for example, lustres); 
(d) Supported catalysts (heading No. 38.15); 
(e) Articles of heading No. 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42; 
(f) Articles of heading No. 43.03 or 43.04; 
(g) Foods of Section XI (textiles and textile articles); 
(h) Footwear, headgear or other articles of Chapter 64 or 65; 
(ij) Umbrellas, walking sticks and other articles of Chapter 66; 
(k) Abrasive goods of heading No. 68.04 or 68.05 or Chapter 82, containing dust or powder of 
precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a 
working part of precious or semi-precious stones (natural, synthetic or reconstructed); 
machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. 
However, articles and parts thereof, wholly of precious or semi-precious stones (natural, 
synthetic or reconstructed) remain classified in this Chapter, except unmounted worked 
sapphires and diamonds for styli (heading No.85.22); 
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical 
instruments); 
(m) Arms or parts thereof (Chapter 93); 
(n) Articles covered by Note 2 to Chapter 95; 
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or 
(p) Original sculptures and statuary (heading No. 97.03), collectors’ pieces ( heading No. 97.05) 
or antiques of an age exceeding one hundred years (heading No. 97.06), other than natural 
or cultured pearls or precious or semi-precious stones. 
4. (a) The expression "precious metal" means silver, gold and platinum. 
(b) The expression "platinum" means platinum iridium, osmium, palladium, rhodium, and 
ruthenium. 
(c) The expression "precious or semi-precious stones" does not include any of the substances 
specified in Note 2(b) to Chapter 96. 
5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter metallic 
compound) containing precious metal is to be treated as an alloy of precious metal if any one 
precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are 
to be classified according to the following rules: 

IMPORT DUTIES [CAP. 337. 569 
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of 
platinum. 
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by 
weight, of platinum, is to be treated only as alloy of gold; 
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. 
6. Except where the context otherwise requires, any reference in this Schedule to precious metal or 
to any particular precious metal includes a reference to alloys treated as alloys of precious metal 
or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with 
precious metal or to base metal or non metals plated with precious metal. 
7. Throughout this Schedule the expression "metal clad with precious metal" means material made 
with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, 
welding, hot rolling or similar mechanical means a covering of precious metal. Except where the 
context otherwise requires, the expression also covers base metal inlaid with precious metal. 
8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading No. 71.12 are to 
be classified in that heading and in no other heading of the Nomenclature. 
9. For the purposes of heading No.71.13, the expression "articles of jewellery" means: 
(a) Any small objects of personal adornment (gem set or not) (for example, rings, bracelets, 
necklaces, brooches, ear rings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, 
religious or other medals and insignia); and 
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the 
person (such as cigarette cases, powder boxes, chain purses, cachou boxes). 
10. For the purposes of heading No. 71.14, the expression "articles of goldsmiths’ or silversmiths’ 
wares" includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other 
articles of household, office or religious use. 
11. For the purposes of heading No.71.17, the expression "imitation jewellery" means articles of 
jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other 
articles of heading No. 96.06, or dress combs, hair slides or the like, or hairpins, of heading 
No.96.15), not incorporating natural or cultured pearls, precious or semi precious stones (natural, 
synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or 
metal clad with precious metal. 
SUBHEADING NOTES 
1. For the purposes of subheadings Nos. 7106.10, 7108.11, 7110.11, 7110.21, 7110.3l and 7110.41, 
the expressions "powder" and " in powder form" mean products of which 90% or more by weight 
passes through a sieve having a mesh aperture of 0.5 mm. 
2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings Nos. 
7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, 
rhodium or ruthenium. 
3. For the classification of alloys in the subheadings of heading No.71.10, each alloy is to be 
classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which 
predominates by weight over each other of these metals.

570 CAP. 337.] IMPORT DUTIES 
H.S. Code 
Number Description Import Duty 
I. NATURAL OR CULTURED PEARLS AND 
PRECIOUS OR SEMI-PRECIOUS STONES 
71.01 Pearls, natural or cultured, whether or not worked or 
graded but not strung, mounted or set; pearls, natural or 
cultured, temporarily strung for convenience of transport: 
7101.10.00.00 - Natural pearls 0 
- Cultured pearls: 
7101.21.00.00 - - Unworked 0 
7101.22..00.00 - - Worked 0 
71.02 Diamonds, whether or not worked, but not mounted or set: 
7102.10.00.00 - Unsorted 0 
- Industrial: 
7102.21.00.00 - - Unworked or simply sawn, cleaved or bruted 0 
7102.29.00.00 - - Other 3.2 
- Non-industrial: 
7102.31.00.00 - - Unworked or simply sawn, cleaved or bruted 0 
7102.39.00.00 - - Other 0 
71.03 Precious stones (other than diamonds) and semi-precious 
stones, whether or not worked or graded but not strung, 
mounted or set; ungraded precious stones (other than 
diamonds) and semi-precious stones, temporarily strung 
for convenience of transport: 
7103.10.00.00 - Unworked or simply sawn or roughly shaped 0 
- Otherwise worked: 
7103.91.00.00 - - Rubies, sapphires and emeralds 0 
7103.99.00.00 - - Other 0 
71.04 Synthetic or reconstructed precious or semi-precious 
stones, whether or not worked or graded but not strung, 
mounted or set; ungraded synthetic or reconstructed 
precious stones, temporarily strung for convenience of 
transport: 
7104.10.00.00 - Piezo-electric quartz 3.2 
7104.20.00.00 - Other, unworked or simply sawn or roughly shaped 0.9

IMPORT DUTIES [CAP. 337. 571 
7104.90.00.00 - Other 1.8 
71.05 Dust and powder of natural or synthetic precious or semiprecious 
stones: 
7105.10.00.00 - Of diamonds 0 
7105.90.00.00 - Other 0 
II. PRECIOUS METALS AND METALS CLAD 
WITH PRECIOUS METAL 
71.06 Silver (including silver plated with gold or platinum), 
unwrought or in semi-manufactured forms, or in powder 
form: 
7106.10.00.00 - Powder 3.8 
- Other: 
7106.91 - - Unwrought: 
7106.91.10.00 - - - Of a fineness of not less than 999 parts per 1 000 0 
7106.91.90.00 - - - Of a fineness of less than 999 parts per 1 000 0 
7106.92 - - Semi-manufactured: 
7106.92.20.00 - - - - Of a fineness of not less than 750 parts per 1 000 3.8 
7106.92.80.00 - - - - Of a fineness of less than 750 parts per 1 000 3.8 
71.07 00.00.00 Base metals clad with silver, not further worked than 
semi- manufactured 4.6 
71.08 Gold (including gold plated with platinum) unwrought or 
in semi-manufactured forms, or in powder form: 
- Non-monetary: 
7108.11.00.00 - - Powder 0 
7108.12.00.00 - - Other unwrought forms 0 
7108.13 - - Other semi-manufactured forms: 
7108.13.10.00 - - - Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0.15 mm 0.5 
7108.13.80.00 - - - Other 5.3 
7108.20.00.00 - Monetary 0 
H.S. Code 
Number Description Import Duty

572 CAP. 337.] IMPORT DUTIES 
71.09 00.00.00 Base metals or silver, clad with gold, not further worked 
than semi-manufactured 2.9 
71.10 Platinum, unwrought or in semi-manufactured forms, or 
in powder form: 
- Platinum: 
7110.11.00.00 - - Unwrought or in powder form 0 
7110.19 - - Other: 
7110.19.10.00 - - - Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0.15 mm 0.9 
7110.19.80.00 - - - Other 4 
- Palladium: 
7110.21.00.00 - - Unwrought or in powder form 0 
7110.29.00.00 - - Other 2 
- Rhodium: 
7110.31.00.00 - - Unwrought or in powder form 0 
7110.39.00.00 - - Other 2 
- Iridium, osmium and ruthenium: 
7110.41.00.00 - - Unwrought or in powder form 0 
7110.49.00.00 - - Other 2 
71.11 00.00.00 Base metals, silver or gold, clad with platinum, not further 
worked than semi-manufactured 2.9 
71.12 Waste and scrap of precious metal or of metal clad with 
precious metal; other waste and scrap containing precious 
metal or precious metal compounds, of a kind used 
principally for the recovery of precious metal: 
7112.10.00.00 - Of gold, including metal clad with gold but excluding 
sweepings containing other precious metals 0 
7112.20.00.00 - Of platinum, including metal clad with platinum but 
excluding sweepings containing other precious metals 0 
7112.90.00.00 - Other 0 
III. JEWELLERY, GOLDSMITHS’ AND 
SILVERSMITHS’ WARES AND OTHER ARTICLES 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 573 
71.13 Articles of jewellery and parts thereof, of precious metal 
or of metal clad with precious metal: 
- Of precious metal whether or not plated or clad with 
precious metal: 
7113.11.00.00 - - Of silver, whether or not plated or clad with other precious 
metal 3.5 
7113.19 - - Of other precious metal, whether or not plated or clad with 
precious metal: 
7113.19.00.10 - - - Of gold 3.5 
7113.19.00.90 - - - Other 3.5 
7113.20.00.00 - Of base metal clad with precious metal 5.8 
71.14 Articles of goldsmiths’ or silversmiths’ wares and parts 
thereof, of precious metal or of metal clad with precious 
metal: 
- Of precious metal whether or not plated or clad with 
precious metal: 
7114.11.00.00 - - Of silver, whether or not plated or clad with other precious 
metal 3 
7114.19.00.00 - - Of other precious metal, whether or not plated or clad with 
precious metal 3 
7114.20.00.00 - Of base metal clad with precious metal 3.8 
71.15 Other articles of precious metal or of metal clad with 
precious metal: 
7115.10.00.00 - Catalysts in the form of wire cloth or grill, of platinum 5.1 
7115.90 - Other: 
7115.90.10.00 - - Of precious metal 5.1 
7115.90.90.00 - - Of metal clad with precious metal 4.4 
71.16 Articles of natural or cultured pearls, precious or semiprecious 
stones (natural, synthetic or reconstructed): 
7116.10.00.00 - Of natural or cultured pearls 0 
7116.20 - Of precious or semi-precious stones (natural, synthetic or 
reconstructed): 
- - Made wholly of natural precious or semi-precious stones: 
H.S. Code 
Number Description Import Duty

574 CAP. 337.] IMPORT DUTIES 
7116.20.11.00 - - - Necklaces, bracelets and other articles of natural precious 
or semi-precious stones, simply strung without fasteners or 
other accessories 0 
7116.20.19.00 - - - Other 5.1 
7116.20.90.00 - - Other 4.9 
71.17 Imitation jewellery: 
- Of base metal, whether or not plated with precious metal: 
7117.11.00.00 - - Cuff links and studs 7.2 
7117.19 - - Other: 
7117.19.10.00 - - - With parts of glass 8.5 
- - - Without parts of glass: 
7117.19.91.00 - - - - Gilt, silvered or platinum plated 8.5 
7117.19.99.00 - - - - Other 8.5 
7117.90.00.00 - Other 6.7 
71.18 Coin: 
7118.10 - Coin (other than gold coin), not being legal tender: 
7118.10.10.00 - - Of silver 0 
7118.10.90.00 - - Other 0 
7118.90.00.00 - Other 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 575 
SECTION XV 
BASE METALS AND ARTICLES OF BASE METAL 
NOTES 
1. This Section does not cover: 
(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 
Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15); 
(b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06); 
(c) Headgear or parts thereof of heading No. 65.06 or 65.07; 
(d) Umbrella frames and other articles of heading No. 66.03; 
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious 
metal, imitation jewellery); 
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); 
(g) Assembled railway or tramway track (heading No. 86.08) or other articles of Section XVII 
(vehicles, ships and boats, aircraft); 
(h) Instruments or apparatus of Section XVIII, including clock or watch springs; 
(ij) Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX 
(arms and ammunition); 
(k) Articles of Chapter 94 (for example, furniture and mattress supports, lamps and lighting 
fittings, illuminated signs, prefabricated buildings); 
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); 
(m) Hand-sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 
(miscellaneous manufactured articles);or 
(n) Articles of Chapter 97( for example, works of art). 
2. Throughout this Schedule, the expression "parts of general use" means: 
(a) Articles of heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other 
base metal; 
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 
No.91.14); and 
(c) Articles of headings Nos. 83.01, 83.02, 83.08, 83.10, and frames and mirrors, of base metal, 
of heading No. 83.06. 
In Chapters 73 to 76 and 78 to 82 (but not in heading No.73.l5) references to parts of goods do 
not include references to parts of general use as defined above. 
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapters 82 or 83 
are excluded from Chapters 72 to 76 and 78 to 81. 
3. Throughout the Nomenclature, the expresssion "base metals" means: iron and steel, copper, 
nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, 
cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, 
germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. 
4. Throughout the Nomenclature, the term "cermets" means products containing a microscopic 
heterogeneous combination of a metallic component and a ceramic component. The term 
"cermets" includes sintered metal carbides (metal carbides sintered with a metal). 
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 
74): 
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by 
weight over each of the other metals; 
(b) An alloy composed of base metals of this Section and of elements not falling within this 
Section is to be treated as an alloy of base metals of this Section if the total weight of such 
metals equals or exceeds the total weight of the other elements present; 
(c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous 
intimate mixtures obtained by melting (other than cermets) and of that intermetalic 
compounds. 
6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a 
reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 
7. Classification of composite articles: 
Except where the headings otherwise require, articles of base metal (including articles of mixed 
materials treated as articles of base metal under the Interpretative Rules) containing two or more 
base metals are to be treated as articles of the base metal predominating by weight over each of

576 CAP. 337.] IMPORT DUTIES 
the other metals. For this purpose: 
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; 
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by 
virtue of Note 3, it is classified; and 
(c) A cermet of heading No.81.13 is regarded as a single base metal. 
8. In this Section, the following expressions have the meanings hereby assigned to them 
(a) WASTE AND SCRAP 
metal waste and scrap from the manufacture or mechanical working of metals, and metal 
goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. 
(b) POWDERS 
Products of which 90% or more by weight passes through a sieve having a mesh aperture 
of 1 mm. 

IMPORT DUTIES [CAP. 337. 577 
CHAPTER 72 
IRON AND STEEL 
NOTES 
1. In this Chapter, and in the case of Notes (d), (e) and (f) throughout this Schedule, the following 
expressions have the meanings hereby assigned to them: 
(a) PIG IRON 
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and 
which may contain by weight one or more other elements within the following limits: 
- not more than 10 % of chromium 
- not more than 6% of manganese 
- not more than 3% of phosphorus 
- not more than 8% of silicon 
- a total of not more than 10% of other elements. 
(b) PIEGELEISEN 
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese 
and otherwise conforming to the specification at (a) above. 
(c) FERRO-ALLOYS 
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous 
casting and also in granular or powder forms whether or not agglomerated, commonly used 
as an additive in the manufacture of other alloys or de-oxidants, de-sulphurising agents or 
for similar uses in ferrous metallurgy and generally not usefully malleable, containing by 
weight 4% or more of the element iron and one or more of the following: 
- more than 10% of chromium 
- more than 30% of manganese 
- more than 3% of phosphorus 
- more than 8% of silicon 
- a total of more than 10% of other elements, excluding carbon, subject to a maximum 
content of 10% in the case of copper. 
(d) STEEL 
Ferrous materials other than those of heading No.72.03 which (with the exception of certain 
types produced in the form of castings) are usefully malleable and which contain by weight 
2% or less of carbon. However, chromium steels may contain higher proportions of carbon 
(e) STAINLESS STEEL 
Alloy steels containing, by weight, l.2% or less of carbon and 10.5% or more of chromium, 
with or without other elements. 
(f) OTHER ALLOY STEEL 
Steels not complying with the definition of stainless steel and containing by weight one or 
more of the following elements in the proportion shown: 
- 0.3% or more of aluminium 
- 0.0008% or more of boron 
- 0.3% or more of chromium 
- 0.3% or more of cobalt 
- 0.4% or more of copper 
- 0.4% or more of lead 
- 1.65% or more of manganese 
- 0.08% or more of molybdenum 
- 0.3% or more of nickel 
- 0.06% or more of niobium 
- 0.6% or more of silicon

578 CAP. 337.] IMPORT DUTIES 
- 0.05% or more of titanium 
- 0.3% or more of tungsten (wolfram) 
- 0.1% or more of vanadium 
- 0.05% or more of zirconium 
- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), 
taken separately. 
(g) REMELTING SCRAP INGOTS OF IRON OR STEEL 
Products roughly cast in the form of ingots without feeder heads or hot tops, or of pigs, 
having obvious surface faults and not complying with the chemical composition of pig iron, 
spiegeleisen or ferro-alloys. 
(h) GRANULES 
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 
1 mm and of which 90% or more by passes through a sieve with a mesh aperture of 5 mm. 
(ij) SEMI-FINISHED PRODUCTS 
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; 
and other products of solid section, which have not been further worked than subjected to 
primary hot rolling or roughly shaped by forging, including blanks for angles, shapes or 
sections. These products are not presented in coils. 
(k) FLAT-ROLLED PRODUCTS 
Rolled products of solid rectangular (other than square) cross section, which do not conform 
to the definition at (ij) above in the form of: 
- coils of successively superimposed layers, or 
- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at 
least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which 
exceeds 150 mm and measures at least twice the thickness. 
Flat rolled products include those with patterns in relief derived directly from rolling (for 
example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been 
perforated, corrugated or polished, provided that they do not thereby assume the character 
of articles or products of other headings. 
Flat rolled products of a shape other than rectangular or square, of any size, are to be 
classified as products of a width of 600 mm or more, provided that they do not assume the 
character of articles or products of other headings. 
(l) BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS 
Hot-rolled products in irregularly wound coils, which have a solid cross section in the shape 
of circles, segments of circles, ovals, rectangles (including squares), triangles or other 
convex polygons (including "flattened circles" and "modified rectangles", of which two 
opposite sides are convex arcs, the other two sides being straight, of equal length and 
parallel). These products may have indentations, ribs, grooves, or other deformations 
produced during the rolling process (reinforcing bars and rods). 
(m) OTHER BARS AND RODS 
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the 
definition of wire, which have a uniform solid cross-section along their whole length in the 
shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other 
convex polygons (including "flattened circles" and "modified rectangles", of which two 
opposite sides are convex arcs, the other two sides being straight, of equal length and 
parallel). These products may: 
- have indentations, ribs, grooves or other deformations produced during the rolling 
process (reinforcing bars and rods); 
- be twisted after rolling. 
(n) ANGLES, SHAPES AND SECTIONS 
Products having a uniform solid cross section along their whole length which do not

IMPORT DUTIES [CAP. 337. 579 
conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. 
Chapter 72 does not include products of heading No.73.01 or 73.02. 
(o) WIRE 
Cold formed products in coils, of any uniform solid cross section along their whole length, 
which do not conform to the definition of flat rolled products. 
(p) HOLLOW DRILL BARS AND RODS 
Hollow bars and rods of any cross section, suitable for drills, of which the greatest external 
dimension of the cross section exceeds 15 mm but does not exceed 52mm, and of which the 
greatest internal dimension does not exceed one half of the greatest external dimension. 
Hollow bars and rods of iron or steel not conforming to this definition are to be classified in 
heading No. 73.04. 
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal 
predominating by weight. 
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are 
to be classified, according to their form, their composition and their appearance, in the headings 
of this Chapter appropriate to similar hot-rolled products. 
SUBHEADING NOTES 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) ALLOY PIG IRON 
Pig iron containing, by weight, one or more of the following elements in the specified 
proportions: 
- more than 0.2% of chromium 
- more than 0.3% of copper 
- more than 0.3% of nickel 
- more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, 
tungsten (wolfram), vanadium. 
(b) NON-ALLOY FREE-CUTTING STEEL 
Non-alloy steel containing, by weight, one or more of the following elements in the 
specified proportions: 
- 0.08% or more of sulphur 
- 0.1% or more of lead 
- more than 0.05% of selenium 
- more than 0.01% of telluriuim 
- more than 0.05% of bismuth. 
(c) SILICON-ELECTRICAL STEEL 
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more 
than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but 
no other element in proportion that would give the steel the characteristics of another alloy 
steel. 
(d) HIGH SPEED STEEL 
Alloy steels containing, with or without other elements, at least two of the three elements 
molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 
0.6% or more of carbon and 3 to 6% of chromium. 
(e) SILICO-MANGANESE STEEL 
Alloy steels containing by weight: 
- not more than 0.7% of carbon,

580 CAP. 337.] IMPORT DUTIES 
- 0.5% or more but not more than 1.9% of manganese, and 
- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion 
that would give the steel the characteristics of another alloy steel. 
2. For the classification of ferro-alloys in the subheadings of heading No.72.02 the following rule 
should be observed: 
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if 
only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note l (c); 
by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements 
exceed the minimum percentage. For the application of this rule the unspecified "other elements" 
referred to in Chapter Note 1 (c) must each exceed 10% by weight. 
ADDITIONAL NOTE 
1. The following expressions have the meanings hereby assigned to them: 
- "Electrical": for the purposes of subheadings 7209.16.10.00, 7209.17.10.00, 
7209.18.10.00, 7209.26.10.00, 7209.27.10.00, 7209.28.10.00, and 7211.23.91.00, flatrolled 
products which under a current of 50 Hz and a magnetic flux of 1 T have a wattloss 
per kilogram, calculated by the Epstein method, of: 
- 2.1 W or less, when their thickness does not exceed 0.20 mm, 
- 3.6 W or less, when their thickness is not less than 0.20 mm but not less than 0.60 mm, 
- 6 W or less, when their thickness is not less than 0.60 mm but not greater than 1.50 mm. 
- "Tinplate": for the purposes of subheadings 7210.12.11.00, ex 7210.70.31.00, 
7212.10.10.00 and 7212.40.10.00, flat-rolled products (of a thickness of less than 0.5 
mm) coated with a layer of metal containing, by weight, 97% or more of tin. 
- "Tool steel": for the purposes of subheadings 7228.30.20.00, 7228.40.10.00, 
7228.50.20.00 and 7228. 60.81.00, alloy steels, other than stainless or high-speed steel, 
containing, by weight, one of the following compositions, with or without other 
elements: 
- less than 0.6% of carbon 
and 
0.7% or more of silicon and 0.05% of vanadium 
or 
4% or more of tungsten; 
- 0.8% or more of carbon 
and 
0.05% or more of vanadium; 
- more than 1.2% of carbon 
and 
not less than 11% but not more than 15% of chromium; 
- 0.16% or more but not more than 0.5% of carbon 
and 
3.8% or more but not more than 4.3% of nickel 
and 
1.1% or more but not more than 1.5% of chromium 
and 
0.15% or more but not more than 0.5% of molybdenum; 
- 0.3% or more but not more than 0.5% of carbon 
and 
1.4% or more but not more than 2.1% of chromium 
and 
0.15% or more but not more than 0.5% of molybdenum 
and 
less than 1.2% of nickel; 
- 0.3% or more of carbon 
and 
less than 5.2% of chromium 
and 

IMPORT DUTIES [CAP. 337. 581 
0.65% or more of molybdenum or 0.4% or more of tungsten; 
- 0.5% or more, but not more than 0.6% of carbon 
and 
1.25% or more but not more than 1.8% of nickel 
and 
0.5% or more but not more than1.2% of chromium 
- and 
0.15% or more but not more than 0.5% of molybdenum. 
H.S. Code 
Number Description Import Duty 
I. PRIMARY MATERIALS; PRODUCTS 
IN GRANULAR OR POWDER FORM 
72.01 Pig iron and spiegeleisen in pigs, blocks or other primary 
forms: 
7201.10 - Non-alloy pig iron containing by weight 0.5% or less of 
phosphorus : 
- - Containing by weight not less than 0.4% of manganese: 
7201.10.11.00 - - - Containing by weight 1% or less of silicon (ECSC) 3 
7201.10.19.00 - - - Containing by weight more than 1% of silicon (ECSC) 3 
7201.10.30.00 - - Containing by weight not less than 0.1% but less than 0.4% 
of manganese (ECSC) 3 
7201.10.90.00 - - Containing by weight less than 0.1% of manganese (ECSC) 3 
7201.20.00.00 - Non-alloy pig iron containing by weight more than 0.5% of 
phosphorus (ECSC) 4 
7201.50 - Alloy pig iron; spiegeleisen: 
7201.50.10.00 - - Alloy pig iron containing by weight not less than 0.3% but 
not more than 1% of titanium and not less than 0.5% but not 
more than 1% of vanadium (ECSC) 0 
7201.50.90.00 - - Other (ECSC) 3 
72.02 Ferro-alloys: 
- Ferro-manganese: 
7202.11 - - Containing by weight more than 2% of carbon: 
7202.11.20.00 - - - With a granulometry not exceeding 5mm and a manganese 
content by weight exceeding 65% (ECSC) 4 
7202.11.80.00 - - - Other (ECSC) 4 
7202.19.00.00 - - Other 5 
- Ferro-silicon: 
7202.21 - - Containing by weight more than 55% of silicon:

582 CAP. 337.] IMPORT DUTIES 
7202.21.10.00 - - - Containing by weight more than 55% but not more than 
80% of silicon 6 
7202.21.90.00 - - - Containing by weight more than 80% of silicon 6 
7202.29 - - Other: 
7202.29.10.00 - - - Containing by weight 4% or more but not more than 10% of 
magnesium 6 
7202.29.90.00 - - - Other 6 
7202.30.00.00 - Ferro-silico-manganese 6 
- Ferro-chromium: 
7202.41 - - Containing by weight more than 4% of carbon: 
7202.41.10.00 - - - Containing by weight more than 4% but not more than 6% 
of carbon 8 
- - - Containing by weight more than 6% of carbon: 
7202.41.91.00 - - - - Containing by weight not more than 60% of chromium 8 
7202.41.99.00 - - - - Containing by weight more than 60% of chromium 8 
7202.49 - - Other: 
7202.49.10.00 - - - Containing by weight not more than 0.05% of carbon 8 
7202.49.50.00 - - - Containing by weight more than 0.05% but not more than 
0.5% of carbon 8 
7202.49.90.00 - - - Containing by weight more than 0.5% but not more than 
4% of carbon 8 
7202.50.00.00 - Ferro-silico-chromium 5 
7202.60.00.00 - Ferro-nickel 0 
7202.70.00.00 - Ferro-molybdenum 5 
7202.80.00.00 - Ferro-tungsten and ferro-silico-tungsten 5 
- Other: 
7202.91.00.00 - - Ferro-titanium and ferro-silico-titanium 5 
7202.92.00.00 - - Ferro-vanadium 5 
7202.93.00.00 - - Ferro-niobium 5 
7202.99 - - Other: 
- - - Ferro-phosphorus: 
7202.99.11.00 - - - - Containing by weight more than 3% but less than 15% 
of phosphorus (ECSC) 4 
7202.99.19.00 - - - - Containing by weight 15% or more of phosphorus 5 
7202.99.30.00 - - - - Ferro-silico-magnesium 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 583 
7202.99.80.00 - - - Other 5 
72.03 Ferrous products obtained by direct reduction of iron ore 
and other spongy ferrous products, in lumps, pellets or 
similar forms; iron having a minimum purity by weight of 
99.94%, in lumps, pellets, or similar forms: 
7203.10.00.00 - Ferrous products obtained by direct reduction of iron ore 
(ECSC) 3 
7203.90.00.00 - Other (ECSC) 3 
72.04 Ferrous waste and scrap; remelting scrap ingots of iron or 
steel: 
7204.10.00.00 - Waste and scrap of cast iron (ECSC) 0 
- Waste and scrap of alloy steel: 
7204.21 - - Of stainless steel: 
7204.21.10.00 - - - Containing by weight 8% or more of nickel (ECSC) 0 
7204.21.90.00 - - - Other (ECSC) 0 
7204.29.00.00 - - Other (ECSC) 0 
7204.30.00.00 - Waste and scrap of tinned iron or steel (ECSC) 0 
- Other waste and scrap: 
7204.41 - - Turnings, shavings, chips, milling waste, sawdust, filings, 
trimmings and stampings, whether or not in bundles: 
7204.41.10.00 - - - Turnings, shavings, chips, milling waste, sawdust and 
filings (ECSC) 0 
- - - Trimmings and stampings: 
7204.41.91.00 - - - - In bundles (ECSC) 0 
7204.41.99.00 - - - - Other (ECSC) 0 
7204.49 - - Other: 
7204.49.10.00 - - - Fragmentized (shredded) (ECSC) 0 
- - - Other: 
7204.49.30.00 - - - - In bundles (ECSC) 0 
- - - - Other: 
7204.49.91.00 - - - - - Neither sorted nor graded (ECSC) 0 
7204.49.99.00 - - - - - Other (ECSC) 0 
7204.50 - Remelting scrap ingots: 
H.S. Code 
Number Description Import Duty

584 CAP. 337.] IMPORT DUTIES 
7204.50.10.00 - - Of alloy steel (ECSC) 0 
7204.50.90.00 - - Other (ECSC) 3 
72.05 Granules and powders, of pig iron, spiegeleisen, iron or 
steel: 
7205.10.00.00 - Granules 0 
- Powders: 
7205.21.00.00 - - Of alloy steel 3 
7205.29.00.00 - - Other 3 
II. IRON AND NON-ALLOY STEEL 
72.06 Iron and non-alloy steel in ingots or other primary forms 
(excluding iron of heading No. 72.03): 
7206.10.00.00 - Ingots (ECSC) 3 
7206.90.00.00 - Other (ECSC) 0.8 
72.07 Semi-finished products of iron or non- alloy steel: 
- Containing by weight less than 0.25% of carbon: 
7207.11 - - Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness: 
- - - Rolled or obtained by continuous casting: 
7207.11.11.00 - - - - Of free-cutting steel (ECSC) 3 
- - - - Other: 
7207.11.14.00 - - - - - Of a thickness not exceeding 130 mm (ECSC) 3 
7207.11.16.00 - - - - - Of a thickness exceeding 130 mm (ECSC) 3 
7207.11.90.00 - - - Forged 4 
7207.12 - - Other, of rectangular (other than square) cross-section: 
7207.12.10.00 - - - Rolled or obtained by continuous casting (ECSC) 3 
7207.12.90.00 - - - Forged 4 
7207.19 - - Other: 
- - - Of circular or polygonal cross-section: 
- - - - Rolled or obtained by continuous casting: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 585 
7207.19.11.00 - - - - - Of free-cutting steel (ECSC) 6 
- - - - - Other: 
7207.19.14.00 - - - - - - Obtained by continuous casting (ECSC) 4 
7207.19.16.00 - - - - - - Other (ECSC) 4 
7207.19.19.00 - - - - Forged 5 
- - - Blanks for angles, shapes and sections: 
7207.19.31.00 - - - - Rolled or obtained by continuous casting (ECSC) 4 
7207.19.39.00 - - - - Forged 5 
7207.19.90.00 - - - Other 3 
7207.20 - Containing by weight 0.25% or more of carbon: 
- - Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness: 
- - - Rolled or obtained by continuous casting: 
7207.20.11.00 - - - - Of free-cutting steel (ECSC) 3 
- - - - Other, containing by weight: 
7207.20.15.00 - - - - - 0.25% or more but less than 0.6% of carbon (ECSC) 3 
7207.20.17.00 - - - - - 0.6% or more of carbon (ECSC) 3 
7207.20.19.00 - - - Forged 4 
- - Other, of rectangular (other than square) cross-section: 
7207.20.32.00 - - - Rolled or obtained by continuous casting (ECSC) 3 
7207.20.39.00 - - - Forged 4 
- - Of circular or polygonal cross-section: 
- - - Rolled or obtained by continuous casting: 
7207.20.51.00 - - - - Of free-cutting steel (ECSC) 6 
- - - - Other: 
7207.20.55.00 - - - - - Containing by weight 0.25% or more but less than 
0.6% of carbon (ECSC) 4 
7207.20.57.00 - - - - - Containing by weight 0.6% or more of carbon (ECSC) 4 
7207.20.59.00 - - - Forged 5 
- - Blanks for angles, shapes and sections: 
7207.20.71.00 - - - Rolled or obtained by continuous casting (ECSC) 4 
7207.20.79.00 - - - Forged 5 
7207.20.90.00 - - Other 3 
H.S. Code 
Number Description Import Duty

586 CAP. 337.] IMPORT DUTIES 
72.08 Flat-rolled products of iron or non-alloy steel, of a width of 
600 mm or more, hot-rolled, not clad, plated or coated: 
7208.10.00.00 - In coils, not further worked than hot-rolled, with patterns in 
relief (ECSC) 4 
- Other, in coils, not further worked than hot-rolled, pickled: 
7208.25.00.00 - - Of a thickness of 4.75 mm or more 4 
7208.26.00.00 - - Of a thickness of 3mm or more but less than 4.75 mm 4 
7208.27.00.00 - - Of a thickness of less than 3 mm 4 
- Other, in coils, not further worked than hot- rolled: 
7208.36.00.00 - - Of a thickness exceeding 10 mm (ECSC) 1.3 
7208.37 - - Of a thickness of 4.75 mm or more but not exceeding 10 
mm: 
7208.37.10.00 - - - Intended for re-rolling (ECSC) 4 
7208.37.90.00 - - - Other (ECSC) 4 
7208.38 - - Of a thickness of 3 mm or more but less than 4.75 mm: 
7208.38.10.00 - - - Intended for re-rolling (ECSC) 4 
7208.38.90.00 - - - Other (ECSC) 4 
7208.39 - - Of a thickness of less than 3 mm: 
7208.39.10.00 - - - Intended for re-rolling (ECSC) 4 
7208.39.90.00 - - - Other (ECSC) 4 
7208.40 - Not in coils, not further worked than hot-rolled, with 
patterns in relief: 
7208.40.10.00 - - Of a thickness of 2 mm or more (ECSC) 5 
7208.40.90.00 - - Of a thickness of less than 2 mm (ECSC) 4 
- Other, not in coils, not further worked than hot-rolled: 
7208.51 - - Of a thickness exceeding 10 mm: 
7208.51.10.00 - - - Rolled on four faces or in a closed box pass, of a width not 
exceeding 1,250 mm (ECSC) 4 
- - - Other, of a thickness: 
7208.51.30.00 - - - - Exceeding 20 mm (ECSC) 3 
7208.51.50.00 - - - - Exceeding 15 mm but not exceeding 20 mm (ECSC) 5 
- - - - Exceeding 10 mm but not exceeding15 mm, of a width of: 
7208.51.91.00 - - - - - 2,050 mm or more (ECSC) 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 587 
7208.51.99.00 - - - - - Less than 2,050 mm (ECSC) 5 
7208.52 - - Of a thickness of 4.75 mm or more but not exceeding 10 
mm: 
7208.52.10.00 - - - Rolled on four faces or in a closed box pass, of a width not 
exceeding 1,250 mm (ECSC) 4 
- - - Other, of a width of: 
7208.52.91.00 - - - - 2,050 mm or more (ECSC) 5 
7208.52.99.00 - - - - Less than 2,050 mm (ECSC) 5 
7208.53 - - Of a thickness of 3 mm or more but less than 4.75 mm: 
7208.53.10.00 - - - Rolled on four faces or in a closed box pass, of a width not 
exceeding 1,250 mm and of a thickness of 4 mm or more 
(ECSC) 1.3 
7208.53.90.00 - - - Other (ECSC) 1.5 
7208.54 - - Of a thickness of less than 3 mm: 
7208.54.10.00 - - - Of a thickness of 2 mm or more (ECSC) 5 
7208.54.90.00 - - - Of a thickness of less than 2 mm (ECSC) 4 
7208.90 - Other: 
7208.90.10.00 - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 5 
7208.90.90.00 - - Other 5 
72.09 Flat-rolled products of iron or non-alloy steel, of a width of 
600 mm or more, cold-rolled (cold-reduced), not clad, 
plated or coated: 
- In coils, not further worked than cold-rolled (cold-reduced): 
7209.15.00.00 - - Of a thickness of 3 mm or more (ECSC) 5 
7209.16 - - Of a thickness exceeding 1 mm but less than 3mm: 
7209.16.10.00 - - - "Electrical" (ECSC) 5 
7209.16.90.00 - - - Other (ECSC) 4 
7209.17 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm: 
7209.17.10.00 - - - "Electrical" (ECSC) 5 
7209.17.90.00 - - - Other (ECSC) 5 
7209.18 - - Of a thickness of less than 0.5 mm: 
7209.18.10.00 - - - "Electrical" (ECSC) 5 
- - - Other: 
H.S. Code 
Number Description Import Duty

588 CAP. 337.] IMPORT DUTIES 
7209.18.91.00 - - - - Of a thickness of 0.35 mm or more but less than 0.5 mm 
(ECSC) 5 
7209.18.99.00 - - - - Of a thickness of less than 0.35 mm (ECSC) 5 
- Not in coils, not further worked than cold-rolled (coldreduced): 
7209.25.00.00 - - Of a thickness of 3 mm or more (ECSC) 5 
7209.26 - - Of a thickness exceeding 1 mm but less than 3 mm: 
7209.26.10.00 - - - "Electrical" (ECSC) 5 
7209.26.90.00 - - - Other (ECSC) 4 
7209.27 - - Of a thickness exceeding 0.5 mm or more but not exceeding 
1mm: 
7209.27.10.00 - - - "Electrical" (ECSC) 5 
7209.27.90.00 - - - Other (ECSC) 5 
7209.28 - - Of a thickness of less than 0.5 mm: 
7209.28.10.00 - - - "Electrical" (ECSC) 5 
7209.28.90.00 - - - Other (ECSC) 5 
7209.90 - Other: 
7209.90.10.00 - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 5 
7209.90.90.00 - - Other 5 
72.10 Flat-rolled products of iron or non-alloy steel, of a width of 
600 mm or more, clad, plated or coated: 
- Plated or coated with tin: 
7210.11 - - Of a thickness of 0.5 mm or more: 
7210.11.10.00 - - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.5 
7210.11.90.00 - - - Other 1.5 
7210.12 - - Of a thickness of less than 0.5 mm: 
- - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square): 
7210.12.11.00 - - - - Tinplate (ECSC) 1.5 
7210.12.19.00 - - - - Other (ECSC) 1.5 
7210.12.90.00 - - - Other 1.5 
7210.20 - Plated or coated with lead, including terne-plate: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 589 
7210.20.10.00 - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.5 
7210.20.90.00 - - Other 1.5 
7210.30 - Electrolytically plated or coated with zinc: 
7210.30.10.00 - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.6 
7210.30.90.00 - - Other 1.5 
- Otherwise plated or coated with zinc: 
7210.41 - - Corrugated: 
7210.41.10.00 - - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.6 
7210.41.90.00 - - - Other 1.5 
7210.49 - - Other: 
7210.49.10.00 - - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.6 
7210.49.90.00 - - - Other 1.5 
7210.50 - Plated or coated with chromium oxides or with chromium 
and chromium oxides: 
7210.50.10.00 - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.5 
7210.50.90.00 - - Other 1.5 
- Plated or coated with aluminium: 
7210.61 - - Plated or coated with aluminium-zinc alloys: 
7210.61.10.00 - - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.5 
7210.61.90.00 - - - Other 1.5 
7210.69 - - Other: 
7210.69.10.00 - - - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square) (ECSC) 1.5 
7210.69.90.00 - - - Other 1.5 
7210.70 - Painted, varnished or coated with plastics: 
- - Not further worked than surface-treated or simply cut into 
shapes other than rectangular (including square): 
7210.70.31.00 - - - Tinplate and products, plated or coated with chromium 
oxides or with chromium and chromium oxides, varnished 
(ECSC) 1.5 
7210.70.39.00 - - - Other (ECSC) 1.5 
H.S. Code 
Number Description Import Duty

590 CAP. 337.] IMPORT DUTIES 
7210.70.90.00 - - Other 1.5 
7210.90 - Other: 
7210.90.10.00 - - Silvered, gilded, platinum-plated or enamelled 1.5 
- - Other: 
- - - Not further worked than surface-treated, including 
cladding, or simply cut into shapes other than rectangular 
(including square): 
7210.90.31.00 - - - - Clad (ECSC) 1.5 
7210.90.33.00 - - - - Tinned and printed (ECSC) 1.5 
7210.90.38.00 - - - - Other (ECSC) 1.5 
7210.90.90.00 - - - Other 1.5 
72.11 Flat-rolled products of iron or non-alloy steel, of a width of 
less than 600 mm, not clad, plated or coated: 
- Not further worked than hot-rolled: 
7211.13.00.00 - - Rolled on four faces or in a closed box pass, of a width 
exceeding 150 mm and a thickness of not less than 4 mm, 
not in coils and without patterns in relief (ECSC) 4 
7211.14 - - Other, of a thickness of 4.75 mm or more: 
7211.14.10.00 - - - Of a width exceeding 500 mm (ECSC) 4 
7211.14.90.00 - - - Of a width not exceeding 500 mm (ECSC) 5 
7211.19 - - Other: 
7211.19.10.00 - - - Of a width exceeding 500 mm (ECSC) 4 
7211.19.90.00 - - - Of a width not exceeding 500 mm (ECSC) 5 
- Not further worked than cold-rolled (cold-reduced): 
7211.23 - - Containing by weight less than 0.25% of carbon: 
7211.23.10.00 - - - Of a width exceeding 500 mm (ECSC) 5 
- - - Of a width not exceeding 500 mm: 
7211.23.51.00 - - - - In coils intended for the manufacture of tinplate (ECSC) 5 
- - - - Other: 
7211.23.91.00 - - - - - "Electrical" 5 
7211.23.99.00 - - - - - Other 5 
7211.29 - - Other: 
7211.29.20.00 - - - Of a width exceeding 500 mm (ECSC) 4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 591 
- - - Of a width not exceeding 500 mm: 
7211.29.50.00 - - - - Containing by weight 0.25% or more but less than 0.6% 
of carbon 5 
7211.29.90.00 - - - - Containing by weight 0.6% or more of carbon 5 
7211.90 - Other: 
- - Of a width exceeding 500 mm: 
7211.90.11.00 - - - Not further worked than surface-treated (ECSC) 5 
7211.90.19.00 - - - Other 5 
7211.90.90.00 - - Of a width not exceeding 500 mm 5 
72.12 Flat-rolled products of iron or non-alloy steel, of a width of 
less than 600 mm, clad, plated or coated: 
7212.10 - Plated or coated with tin: 
7212.10.10.00 - - Tinplate, not further worked than surface-treated (ECSC) 5 
- - Other: 
- - - Of a width exceeding 500 mm: 
7212.10.91.00 - - - - Not further worked than surface-treated (ECSC) 5 
7212.10.93.00 - - - - Other 5 
7212.10.99.00 - - - Of a width not exceeding 500 mm 5 
7212.20 - Electrolytically plated or coated with zinc: 
- - Of a width exceeding 500 mm: 
7212.20.11.00 - - - Not further worked than surface-treated (ECSC) 5 
7212.20.19.00 - - - Other 5 
7212.20.90.00 - - Of a width not exceeding 500 mm 5 
7212.30 - Otherwise plated or coated with zinc: 
- - Of a width exceeding 500 mm: 
7212.30.11.00 - - - Not further worked than surface-treated (ECSC) 5 
7212.30.19.00 - - - Other 5 
7212.30.90.00 - - Of a width not exceeding 500 mm 5 
7212.40 - Painted, varnished or coated with plastics: 
7212.40.10.00 - - Tinplate, not further worked than varnished (ECSC) 1.5 
- - Other: 
- - - Of a width exceeding 500 mm: 
H.S. Code 
Number Description Import Duty

592 CAP. 337.] IMPORT DUTIES 
7212.40.91.00 - - - - Not further worked than surface-treated (ECSC) 0 
7212.40.93.00 - - - - Other 0 
- - - Of a width not exceeding 500 mm: 
7212.40.95.00 - - - - Plated or coated with chromium oxides or with chromium 
and chromium oxides, varnished 1.6 
7212.40.98.00 - - - - Other 1.6 
7212.50 - Otherwise plated or coated: 
- - Of a width exceeding 500 mm: 
7212.50.10.00 - - - Silvered, gilded, platinum-plated or enamelled 5 
- - - Not further worked than surface-treated: 
7212.50.31.00 - - - - Lead coated (ECSC) 5 
7212.50.51.00 - - - - Other (ECSC) 5 
7212.50.58.00 - - - Other 5 
- - Of a width not exceeding 500 mm: 
7212.50.75.00 - - - Plated or coated with copper 5 
7212.50.91.00 - - - Plated or coated with chromium or nickel 5 
- - - Plated or coated with aluminium: 
7212.50.93.00 - - - - Plated or coated with aluminium-zinc alloys 5 
7212.50.97.00 - - - - Other 5 
7212.50.99.00 - - - Other 5 
7212.60 - Clad: 
- - Of a width exceeding 500 mm: 
7212.60.11.00 - - - Not further worked than surface- treated (ECSC) 5 
7212.60.19.00 - - - Other 5 
- - Of a width not exceeding 500 mm: 
- - - Not further worked than surface-treated: 
7212.60.91.00 - - - - Hot-rolled, not further worked than clad (ECSC) 5 
7212.60.93.00 - - - - Other 5 
7212.60.99.00 - - - Other 5 
72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron 
or non-alloy steel: 
7213.10.00.00 - Containing indentations, ribs, grooves or other deformations 
produced during the rolling process (ECSC) 1.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 593 
7213.20.00.00 - Other, of free-cutting steel (ECSC) 1.8 
- Other: 
7213.91 - - Of circular cross-section measuring less than 14 mm in 
diameter: 
7213.91.10.00 - - - Of a type used for concrete reinforcement (ECSC) 1.5 
7213.91.20.00 - - - Of a type for tyre cord (ECSC) 1.5 
- - - Other: 
7213.91.41.00 - - - - Containing by weight 0.06% or less of carbon (ECSC) 1.5 
7213.91.49.00 - - - - Containing by weight more than 0.06% but less than 
0.25% of carbon (ECSC) 1.5 
7213.91.70.00 - - - - Containing by weight 0.25% or more but not more than 
0.75% of carbon (ECSC) 1.5 
7213.91.90.00 - - - - Containing by weight more than 0.75% of carbon (ECSC) 1.5 
7213.99 - - Other: 
7213.99.10.00 - - - Containing by weight less than 0.25% of carbon (ECSC) 1.5 
7213.99.90.00 - - - Containing by weight 0.25% or more of carbon (ECSC) 1.5 
72.14 Other bars and rods of iron or non-alloy steel, not further 
worked than forged, hot-rolled, hot-drawn or hot-extruded, 
but including those twisted after rolling: 
7214.10.00.00 - Forged 1.5 
7214.20.00.00 - Containing indentations, ribs, grooves or other deformations 
produced during the rolling process or twisted after rolling 
(ECSC) 1.3 
7214.30.00.00 - Other, of free-cutting steel (ECSC) 1.8 
- Other: 
7214.91 - - Of rectangular (other than square) cross-section: 
7214.91.10.00 - - - Containing by weight less than 0.25% of carbon (ECSC) 1.3 
7214.91.90.00 - - - Containing by weight 0.25% or more of carbon (ECSC) 1.3 
7214.99 - - Other: 
- - - Containing by weight less than 0.25% of carbon: 
7214.99.10.00 - - - - Of a type used for concrete reinforcement (ECSC) 1.3 
- - - - Other, of circular cross-section measuring in diameter: 
7214.99.31.00 - - - - - 80 mm or more (ECSC) 1.3 
7214.99.39.00 - - - - - Less than 80 mm (ECSC) 1.3 
H.S. Code 
Number Description Import Duty

594 CAP. 337.] IMPORT DUTIES 
7214.99.50.00 - - - - Other (ECSC) 1.3 
- - - Containing by weight 0.25% or more but less than 0.6% of 
carbon: 
- - - - Of a circular cross-section measuring in diameter: 
7214.99.61.00 - - - - - 80 mm or more (ECSC) 1.3 
7214.99.69.00 - - - - - Less than 80 mm (ECSC) 1.3 
7214.99.80.00 - - - - Other (ECSC) 1.3 
7214.99.90.00 - - - Other, containing by weight 0.6% or more of carbon 
(ECSC) 1.3 
72.15 Other bars and rods of iron or non-alloy steel: 
7215.10.00.00 - Of free-cutting steel, not further worked than cold-formed or 
cold-finished 1.8 
7215.50 - Other, not further worked than cold-formed or cold-finished: 
- - Containing by weight less than 0.25% of carbon: 
7215.50.11.00 - - - Of rectangular (other than square) cross-section 1.5 
7215.50.19.00 - - - Other 1.5 
7215.50.30.00 - - Containing by weight 0.25% or more but less than 0.6% of 
carbon 1.5 
7215.50.90.00 - - Containing by weight 0.6% or more of carbon 1.6 
7215.90 - Other: 
7215.90.10.00 - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 1.1 
7215.90.90.00 - - Other 1.5 
72.16 Angles, shapes and sections of iron or non-alloy steel: 
7216.10.00.00 - U, I or H sections, not further worked than hot- rolled, hotdrawn 
or extruded, of a height of less than 80 mm (ECSC) 1.3 
- L or T sections, not further worked than hot-rolled, hotdrawn 
or extruded of a height of less than 80 mm: 
7216.21.00.00 - - L sections (ECSC) 1.3 
7216.22.00.00 - - T sections (ECSC) 1.3 
- U, I or H sections, not further worked than hot- rolled, hotdrawn 
or extruded of a height of 80 mm or more: 
7216.31 - - U sections: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 595 
- - - Of a height of 80 mm or more but not exceeding 220 mm: 
7216.31.11.00 - - - - With parallel flange faces (ECSC) 1.3 
7216.31.19.00 - - - - Other (ECSC) 1.3 
- - - Of a height exceeding 220 mm: 
7216.31.91.00 - - - - With parallel flange faces (ECSC) 1.3 
7216.31.99.00 - - - - Other (ECSC) 1.3 
- - I sections: 
- - - Of a height of 80 mm or more but not exceeding 220 mm: 
7216.32.11.00 - - - - With parallel flange faces (ECSC) 4 
7216.32.19.00 - - - - Other (ECSC) 4 
- - - Of a height exceeding 220 mm: 
7216.32.91.00 - - - - With parallel flange faces (ECSC) 4 
7216.32.99.00 - - - - Other (ECSC) 4 
7216.33 - - H sections: 
7216.33.10.00 - - - Of a height of 80 mm or more but not exceeding 180 mm 
(ECSC) 4 
7216.33.90.00 - - - Of a height exceeding 180 mm (ECSC) 4 
7216.40 - L or T sections, not further worked than hot- rolled, hotdrawn 
or extruded, of a height of 80 mm or more: 
7216.40.10.00 - - L sections (ECSC) 1.3 
7216.40.90.00 - - T sections (ECSC) 1.3 
7216.50 - Other angles, shapes and sections, not further worked than 
hot-rolled, hot-drawn or extruded: 
7216.50.10.00 - - With a cross-section which is capable of being enclosed in a 
square the side of which is 80 mm (ECSC) 1.3 
- - Other: 
7216.50.91.00 - - - Bulb flats (ECSC) 1.3 
7216.50.99.00 - - - Other (ECSC) 1.3 
- Angles, shapes and sections, not further worked than coldformed 
or cold-finished: 
7216.61 - - Obtained from flat-rolled products: 
7216.61.10.00 - - - C, L, U, Z, omega or open-ended sections 1.5 
7216.61.90.00 - - - Other 1.5 
7216.69.00.00 - - Other 1.5 
H.S. Code 
Number Description Import Duty

596 CAP. 337.] IMPORT DUTIES 
- Other: 
7216.91 - - Cold-formed or cold-finished from flat-rolled products: 
7216.91.10.00 - - - Profiled (ribbed) sheets 1.5 
- - - Other: 
- - - - Plated or coated with zinc, of a thickness of: 
7216.91.30.00 - - - - - Less than 2.5 mm 1.5 
7216.91.50.00 - - - - - 2.5 mm or more 1.5 
7216.91.90.00 - - - - Other 1.5 
7216.99 - - Other: 
7216.99.10.00 - - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad 1.1 
7216.99.90.00 - - - Other 1.5 
72.17 Wire of iron or non-alloy steel: 
7217.10 - Not plated or coated, whether or not polished: 
- - Containing by weight less than 0.25% of carbon: 
7217.10.10.00 - - With a maximum cross-sectional dimension of less than 0.8 
mm 5 
- - With a maximum cross-sectional dimension of 0.8 mm or 
more: 
7217.10.31.00 - - - Containing indentations, ribs, grooves or other 
deformations produced during the rolling process 5 
7217.10.39.00 - - - Other 5 
7217.10.50.00 - - Containing by weight 0.25% or more but less than 0.6% of 
carbon 5 
7217.10.90.00 - - Containing by weight 0.6% or more of carbon 5 
7217.20 - Plated or coated with zinc: 
- - Containing by weight less than 0.25% of carbon: 
7217.20.10.00 - - With a maximum cross-sectional dimension of less than 0.8 
mm 1.6 
7217.20.30.00 - - With a maximum cross-sectional dimension of 0.8 mm or 
more 1.6 
7217.20.50.00 - - Containing by weight 0.25% or more but less than 0.6% of 
carbon 5 
7217.20.90.00 - - Containing by weight 0.6% or more of carbon 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 597 
7217.30 - Plated or coated with other base metals: 
- - Containing by weight less than 0.25% of carbon: 
- - - With a maximum cross-sectional dimension of less than 
0.8mm: 
7217.30.11.00 - - - Copper-coated 5 
7217.30.19.00 - - - Other 5 
- - - With a maximum cross-sectional dimension of 0.8 mm or 
more: 
7217.30.31.00 - - - - Copper-coated 5 
7217.30.39.00 - - - - Other 5 
7217.30.50.00 - - Containing by weight 0.25% or more but less than 0.6% of 
carbon 5 
7217.30.90.00 - - Containing by weight 0.6% or more of carbon 5 
7217.90 - Other: 
- - Containing by weight less than 0.25% of carbon: 
7217.90.10.00 - - - With a maximum cross-sectional dimension of less than 
0.8mm 5 
7217.90.30.00 - - - With a maximum cross-sectional dimension of 0.8 mm or 
more 5 
7217.90.50.00 - - Containing by weight 0.25% or more but less than 0.6% of 
carbon 5 
7217.90.90.00 - - Containing by weight 0.6% or more of carbon 5 
III. STAINLESS STEEL 
72.18 Stainless steel in ingots or other primary forms; semifinished 
products of stainless steel: 
7218.10.00.00 - Ingots and other primary forms (ECSC) 3 
- Other: 
7218.91 - - Of rectangular (including square) cross-section: 
- - - Rolled or obtained by continuous casting: 
7218.91.11.00 - - - - Containing by weight 2.5% or more of nickel (ECSC) 3 
7218.91.19.00 - - - - Containing by weight less than 2.5% of nickel (ECSC) 3 
7218.91.90.00 - - - Forged 4 
7218.99 - - Other: 
H.S. Code 
Number Description Import Duty

598 CAP. 337.] IMPORT DUTIES 
- - - Of square cross-section: 
7218.99.11.00 - - - - Rolled or obtained by continuous casting (ECSC) 6 
7218.99.19.00 - - - - Forged 4 
- - - Other: 
7218.99.20.00 - - - - Rolled or obtained by continuous casting (ECSC) 6 
- - - - Forged: 
7218.99.91.00 - - - - - Of circular or polygonal cross-section 6 
7218.99.99.00 - - - - - Other 4 
72.19 Flat-rolled products of stainless steel, of a width of 600 mm 
or more: 
- Not further worked than hot-rolled, in coils: 
7219.11.00.00 - - Of a thickness exceeding 10 mm (ECSC) 6 
7219.12 - - Of a thickness of 4.75 mm or more but not exceeding 10 
mm: 
7219.12.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 1.8 
7219.12.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 1.8 
7219.13 - - Of a thickness of 3 mm or more but less than 4.75 mm: 
7219.13.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.13.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.14 - - Of a thickness of less than 3 mm: 
7219.14.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.14.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
- Not further worked than hot-rolled, not in coils: 
7219.21 - - Of a thickness exceeding 10 mm: 
7219.21.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.21.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.22 - - Of a thickness of 4.75 mm or more but not exceeding 10 
mm: 
7219.22.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.22.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.23.00.00 - - Of a thickness of 3 mm or more but less than 4.75 mm 
(ECSC) 6 
7219.24.00.00 - - Of a thickness of less than 3 mm (ECSC) 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 599 
- Not further worked than cold-rolled (cold-reduced): 
7219.31.00.00 - - Of a thickness of 4.75 mm or more (ECSC) 6 
7219.32 - - Of a thickness of 3 mm or more but less than 4.75 mm: 
7219.32.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.32.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.33 - - Of a thickness exceeding 1 mm but less than 3 mm: 
7219.33.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.33.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.34 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm: 
7219.34.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.34.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7215.35 - - Of a thickness of less than 0.5 mm: 
7219.35.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7219.35.90.00 - - - Containing by weight less than 2.5% of nickel (ECSC) 6 
7219.90 - Other: 
7219.90.10.00 - - Not further worked than surface-treated, including 
cladding, or simply cut into shapes other than rectangular 
(including square) (ECSC) 6 
7219.90.90.00 - - Other 6 
72.20 Flat-rolled products of stainless steel, of a width of less than 
600 mm: 
- Not further worked than hot-rolled: 
7220.11.00.00 - - Of a thickness of 4.75 mm or more (ECSC) 6 
7220.12.00.00 - - Of a thickness of less than 4.75 mm (ECSC) 6 
7220.20 - Not further worked than cold-rolled (cold-reduced): 
7220.20.10.00 - - Of a width exceeding 500 mm (ECSC) 6 
- - Of a width not exceeding 500 mm: 
- - - Of a thickness of 3 mm or more, containing by weight: 
7220.20.31.00 - - - - 2.5% or more of nickel 6 
7220.20.39.00 - - - - Less than 2.5% of nickel 6 
- - - Of a thickness exceeding 0.35 mm but less than 3 mm, 
containing by weight: 
7220.20.51.00 - - - - 2.5% or more of nickel 6 
H.S. Code 
Number Description Import Duty

600 CAP. 337.] IMPORT DUTIES 
7220.20.59.00 - - - - Less than 2.5% of nickel 6 
- - - Of a thickness not exceeding 0.35 mm, containing by 
weight: 
7220.20.91.00 - - - - 2.5% or more of nickel 6 
7220.20.99.00 - - - - Less than 2.5% of nickel 6 
7220.90 - Other: 
- - Of a width exceeding 500 mm: 
7220.90.11.00 - - - Not further worked than surface-treated, including 
cladding (ECSC) 6 
7220.90.19.00 - - - Other 6 
- - Of a width not exceeding 500 mm: 
- - - Not further worked than surface-treated, including 
cladding: 
7220.90.31.00 - - - - Hot-rolled, not further worked than clad (ECSC) 6 
7220.90.39.00 - - - - Other 6 
7220.90.90.00 - - - Other 6 
72.21 Bars and rods, hot-rolled, in irregularly wound coils, of 
stainless steel : 
7221.00.10.00 - Containing by weight 2.5% or more of nickel (ECSC) 6 
7221.00.90.00 - Containing by weight less than 2.5% of nickel (ECSC) 6 
72.22 Other bars and rods of stainless steel; angles, shapes and 
sections of stainless steel: 
- Bars and rods, not further worked than hot-rolled, hotdrawn 
or extruded: 
7222.11 - - Of circular cross-section: 
- - - Of a diameter of 80 mm or more, containing by weight: 
7222.11.11.00 - - - - 2.5% or more of nickel (ECSC) 6 
7222.11.19.00 - - - - Less than 2.5% of nickel (ECSC) 6 
- - - Of a diameter of 25 mm or more but less than 80 mm, 
containing by weight: 
7222.11.21.00 - - - - 2.5% or more of nickel (ECSC) 6 
7222.11.29.00 - - - - Less than 2.5% of nickel (ECSC) 6 
- - - Of a diameter of less than 25 mm, containing by weight: 
7222.11.91.00 - - - - 2.5% or more of nickel (ECSC) 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 601 
7222.11.99.00 - - - - Less than 2.5% of nickel (ECSC) 6 
7222.19 - - Other: 
7222.19.10.00 - - - Containing by weight 2.5% or more of nickel (ECSC) 6 
7222.19.90.00 - - - Contining by weight less than 2.5% of nickel (ECSC) 6 
7222.20 - Bars and rods, not further worked than cold-formed or coldfinished: 
- - Of circular cross-section: 
- - - Of a diameter of 80 mm or more, containing by weight: 
7222.20.11.00 - - - - 2.5% or more of nickel 6 
7222.20.19.00 - - - - Less than 2.5% of nickel 6 
- - - Of a diameter of 25 mm or more but less than 80 mm, 
containing by weight: 
7222.20.21.00 - - - - 2.5% or more of nickel 6 
7222.20.29.00 - - - - Less than 2.5% of nickel 6 
- - - Of a diameter of less than 25 mm, containing by weight: 
7222.20.31.00 - - - - 2.5% or more of nickel 6 
7222.20.39.00 - - - - Less than 2.5% of nickel 6 
- - Other, containing by weight: 
7222.20.81.00 - - - 2.5% or more of nickel 6 
7222.20.89.00 - - - Less than 2.5% of nickel 6 
7222.30 - Other bars and rods: 
7222.30.10.00 - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 5 
- - Forged containing by weight: 
7222.30.51.00 - - - 2.5% or more of nickel 6 
7222.30.91.00 - - - Less than 2.5% of nickel 6 
7222.30.98.00 - - Other 6 
7222.40 - Angles, shapes and sections: 
7222.40.10.00 - - Not further worked than hot-rolled, hot-drawn or extruded 
(ECSC) 1.8 
- - Other: 
7222.40.30.00 - - - Hot-rolled,, hot-drawn or extruded, not further worked 
than clad (ECSC) 1.5 
- - - Other: 
H.S. Code 
Number Description Import Duty

602 CAP. 337.] IMPORT DUTIES 
- - - - Not further worked than cold-formed or cold-finished: 
7222.40.91.00 - - - - - Obtained from flat-rolled products 1.8 
7222.40.93.00 - - - - - Other 1.8 
7222.40.99.00 - - - - Other 1.8 
72.23 Wire of stainless steel: 
- Containing by weight 2.5% or more of nickel: 
7223.00.11.00 - - Containing by weight 28% or more but not more than 31% 
of nickel and 20% or more but not more than 22% of 
chromium 6 
7223.00.19.00 - - Other 6 
- Containing by weight less than 2.5% of nickel: 
7223.00.91.00 - - Containing by weight 13% or more but not more than 25% 
of chromium and 3.5 but not more than 6% of aluminium 6 
7223.00.99.00 - - Other 6 
IV. OTHER ALLOY STEEL; HOLLOW DRILL 
BARS AND RODS, OF ALLOY OR 
NON-ALLOY STEEL 
72.24 Other alloy steel in ingots or other primary forms; semifinished 
products of other alloy steel: 
7224.10.00.00 - Ingots and other primary forms (ECSC) 3 
7224.90 - Other: 
- - Of rectangular (including square) cross-section: 
- - - Hot-rolled or obtained by continuous casting: 
- - - - The width measuring less than twice the thickness: 
7224.90.01.00 - - - - - Of high-speed steel (ECSC) 3 
7224.90.05.00 - - - - - Containing by weight not more than 0.7% of carbon, 
0.5% or more but not more than 1.2% of manganese 
and 0.6% or more but not more than 2.3% of silicon; 
containing by weight 0.0008% or more of boron with 
any other element less than the minimum content 
referred to in Note 1 f) to this Chapter (ECSC) 3 
7224.90.08.00 - - - - - Other (ECSC) 3 
7224.90.15.00 - - - - Other (ECSC) 3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 603 
7224.90.19.00 - - - Forged 4 
- - Other: 
- - - Hot-rolled or obtained by continuous casting: 
7224.90.31.00 - - - - Containing by weight not less than 0.9% but not more 
than 1.15% of carbon, not less than 0.5% but not more 
than 2% of chromium and, if present, not more than 
0.5% molybdenum (ECSC) 6 
7224.90.39.00 - - - - Other (ECSC) 6 
- - - Forged: 
7224.90.91.00 - - - - Of circular or polygonal cross-section 6 
7224.90.99.00 - - - - Other 4 
72.25 Flat-rolled products of other alloy steel, of a width of 600 
mm or more: 
- Of silicon-electrical steel: 
7225.11.00.00 - - Grain-oriented (ECSC) 6 
7225.19 - - Other: 
7225.19.10.00 - - - Hot-rolled (ECSC) 6 
7225.19.90.00 - - - Cold-rolled (ECSC) 6 
7225.20 - Of high-speed steel: 
7225.20.20.00 - - Not further worked than rolled; not further worked than 
surface-treated, including cladding or simply cut into 
shapes other than rectangular(including squares) (ECSC) 6 
7225.20.90.00 - - Other 6 
7225.30.00.00 - Other, not further worked than hot-rolled, in coils (ECSC) 6 
7225.40 - Other, not further worked than hot-rolled, not in coils: 
7225.40.20.00 - - Of a thickness exceeding 15 mm (ECSC) 6 
7225.40.50.00 - - Of a thickness of 4.75 mm or more but not exceeding 15 
mm (ECSC) 6 
7225.40.80.00 - - Of a thickness less than 4.75 mm (ECSC) 6 
7225.50.00.00 - Other, not further worked than cold-rolled (cold-reduced) 
(ECSC) 6 
- Other: 
7225.91 - - Electrolytically plated or coated with zinc: 
H.S. Code 
Number Description Import Duty

604 CAP. 337.] IMPORT DUTIES 
7225.91.10.00 - - - Not further worked than surface-treated, including 
cladding or simply cut into shapes other than rectangular 
(including square) (ECSC) 6 
7225.91.90.00 - - - Other 6 
7225.92 - - Otherwise plated or coated with zinc: 
7225.92.10.00 - - - Not further worked than surface-treated, including 
cladding or simply cut into shapes other than rectangular 
(including square) (ECSC) 6 
7225.92.90.00 - - - Other 6 
7225.99 - - Other: 
7225.99.10.00 - - - Not further worked than surface-treated, including 
cladding or simply cut into shapes other than rectangular 
(including square) (ECSC) 6 
7225.99.90.00 - - - Other 6 
72.26 Flat-rolled products of other alloy steel, of a width of less 
than 600 mm: 
- Of silicon-electric steel: 
7226.11 - - Grain-oriented: 
7226.11.10.00 - - - Of a width exceeding 500 mm (ECSC) 6 
7226.11.90.00 - - - Of a width not exceeding 500 mm 6 
7226.19 - - Other: 
7226.19.10.00 - - - Not further worked than hot-rolled (ECSC) 6 
- - - Other: 
7226.19.30.00 - - - - Of a width exceeding 500 mm (ECSC) 6 
7226.19.90.00 - - - - Of a width not exceeding 500 mm 6 
7226.20 - Of high-speed steel: 
7226.20.20.00 - - Not further worked than hot-rolled; of a width not 
exceeding 500 mm, hot-rolled not further worked than clad; 
of a width exceeding 500 mm, not further worked than 
cold-rolled (cold-reduced) or not further worked than 
surface-treated, including cladding (ECSC) 6 
7226.20.80.00 - - Other 6 
- Other: 
7226.91 - - Not further worked than hot-rolled (ECSC): 
7226.91.10.00 - - - Of a thickness of 4.75 mm or more 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 605 
7226.91.90.00 - - - Of a thickness of less than 4.75 mm 6 
7226.92 - - Not further worked than cold-rolled (cold-reduced): 
7226.92.10.00 - - - Of a width exceeding 500 mm (ECSC) 6 
7226.92.90.00 - - - Of a width not exceeding 500 mm 6 
7226.93 - - Electrolytically plated or coated with zinc: 
7226.93.20.00 - - - Of a width not exceeding 500 mm, hot-rolled, not further 
worked than clad; of a width exceeding 500 mm, not 
further worked than surface-treated, including cladding 
(ECSC) 6 
7226.93.80.00 - - - Other 6 
7226.94 - - Otherwise plated or coated with zinc: 
7226.94.20.00 - - - Of a width not exceeding 500 mm, hot-rolled, not further 
worked than clad; of a width exceeding 500 mm, not 
further worked than surface-treated, including cladding 
(ECSC) 6 
7226.94.80.00 - - - Other 6 
7226.99 - - Other: 
7226.99.20.00 - - - Of a width not exceeding 500 mm, hot-rolled, not further 
worked than clad; of a width exceeding 500 mm, not 
further worked than surface-treated, including cladding 
(ECSC) 6 
7226.99.80.00 - - - Other 6 
72.27 Bars and rods, hot-rolled in irregularly wound coils, of 
other alloy steel: 
7227.10.00.00 - Of a high speed steel (ECSC) 6 
7227.20.00.00 - Of silico-manganese steel (ECSC) 6 
7227.90 - Other: 
7227.90.10.00 - - Containing by weight 0.0008% or more of boron with any 
other element less than the minimum content referred to in 
note 1 (f) to this Chapter (ECSC) 6 
7227.90.50.00 - - Containing by weight 0.9% or more but not more than 
1.15% of carbon, 0.5% or more but not more than 2% of 
chromium and, if present, not more than 0.5% of 
molybdenum (ECSC) 6 
7227.90.95.00 - - Other (ECSC) 6 
H.S. Code 
Number Description Import Duty

606 CAP. 337.] IMPORT DUTIES 
72.28 Other bars and rods of other alloy steel; angles, shapes and 
sections, of other alloy steel; hollow drill bars and rods, of 
alloy or non-alloy steel: 
7228.10 - Bars and rods, of high speed steel: 
7228.10.10.00 - - Not further worked than hot-rolled, hot-drawn or extruded 
(ECSC) 6 
- - Other: 
7228.10.30.00 - - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 6 
7228.10.50.00 - - - Forged 6 
7228.10.90.00 - - - Other 6 
7228.20 - Bars and rods, of silico-manganese steel: 
- - Not further worked than hot-rolled, hot-drawn or extruded: 
7228.20.11.00 - - - Of rectangular (other than square) cross-section, rolled on 
four faces (ECSC) 6 
7228.20.19.00 - - - Other (ECSC) 6 
- - Other: 
7228.20.30.00 - - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 5 
7228.20.60.00 - - - Other 6 
7228.30 - Other bars and rods, not further worked than hot-rolled, 
hot- drawn or extruded: 
7228.30.20.00 - - Of tool steel (ECSC) 6 
- - Containing by weight 0 .9% or more but not more than 
1.15% of carbon, 0.5% or more but not more than 2% of 
chromium and, if present, not more than 0.5% of 
molybdenum: 
7228.30.41.00 - - - Of circular cross-section of a diameter of 80 mm or more 
(ECSC) 6 
7228.30.49.00 - - - Other (ECSC) 6 
- - Other: 
- - - Of circular cross-section, of a diameter of: 
7228.30.61.00 - - - - 80 mm or more (ECSC) 6 
7228.30.69.00 - - - - Less than 80 mm (ECSC) 6 
7228.30.70.00 - - - Of rectangular (other than square) cross-section, rolled on 
four faces (ECSC) 6 
7228.30.89.00 - - - Other (ECSC) 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 607 
7228.40 - Other bars and rods, not further worked than forged: 
7228.40.10.00 - - Of tool steel 6 
7228.40.90.00 - - Other 6 
7228.50 - Other bars and rods, not further worked than cold-formed 
or cold-finished: 
7228.50.20.00 - - Of tool steel 6 
7228.50.40.00 - - Containing by weight 0.9% or more but not more than 
1.15% of carbon, 0.5% or more but not more than 2% of 
chromium and, if present, not more than 0.5% of 
molybdenum 6 
- - Other: 
- - - Of circular cross-section, of a diameter of: 
7228.50.61.00 - - - - 80 mm or more 6 
7228.50.69.00 - - - - Less than 80 mm 6 
7228.50.70.00 - - - Of rectangular (other than square) cross-section, rolled on 
four faces 6 
7228.50.89.00 - - - Other 6 
7228.60 - Other bars and rods: 
7228.60.10.00 - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 5 
- - Other: 
7228.60.81.00 - - - Of tool steel 6 
7228.60.89.00 - - - Other 6 
7228.70 - Angles, shapes and sections: 
7228.70.10.00 - - Not further worked than hot-rolled, hot-drawn or extruded 
(ECSC) 6 
- - Other: 
7228.70.31.00 - - - Hot-rolled, hot-drawn or extruded, not further worked than 
clad (ECSC) 5 
- - - Other: 
7228.70.91.00 - - - - Not further worked than cold-formed or cold-finished 6 
7228.70.99.00 - - - - Other 6 
7228.80 - Hollow drill bars and rods: 
7228.80.10.00 - - Of alloy steel (ECSC) 6 
7228.80.90.00 - - Of non-alloy steel (ECSC) 4 
H.S. Code 
Number Description Import Duty

608 CAP. 337.] IMPORT DUTIES 
72.29 Wire of other alloy steel: 
7229.10.00.00 - Of high speed steel 6 
7229.20.00.00 - Of silico-manganese steel 6 
7229.90 - Other: 
7229.90.50.00 - - Containing by weight 0.9% or more but not more than 
1.15% of carbon, 0.5% or more but not more than 2% of 
chromium and, if present, not more than 0.5% of 
molybdenum 6 
7229.90.90.00 - - Other 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 609 
CHAPTER 73 
ARTICLES OF IRON OR STEEL 
NOTES 
1. In this Chapter the expression "cast iron" applies to products obtained by casting in which iron 
predominates by weight over each of the other elements and which do not comply with the 
chemical composition of steel as defined in Note l (d) to Chapter 72. 
2. In this Chapter the word "wire" means hot or cold formed products of any cross sectional shape, 
of which no cross sectional dimension exceeds 16 mm. 
H.S. Code 
Number Description Import Duty 
73.01 Sheet piling of iron or steel, whether or not drilled, punched 
or made from assembled elements; welded angles, shapes 
and sections, of iron or steel: 
7301.10.00.00 - Sheet piling (ECSC) 4.4 
7301.20.00.00 - Angles, shapes and sections 4.1 
73.02 Railway or tramway track, construction material of iron or 
steel, the following: rails, check-rails and rack-rails, switch 
blades, crossings frogs, point rods and other crossing 
pieces, sleepers (cross-ties), fish-plates, chairs, chair 
wedges, sole plates (base plates), rail clips, bedplates, ties 
and other material specialised for jointing or fixing rails: 
7302.10 - Rails: 
7302.10.10.00 - - Current-conducting, with parts of non-ferrous metal 1.7 
- - Other: 
- - - New: 
7302.10.31.00 - - - - Of a weight per m of 20 kg or more (ECSC) 1.3 
7302.10.39.00 - - - - Of a weight per m of less than 20 kg (ECSC) 1.3 
7302.10.90.00 - - - Used (ECSC) 0.8 
7302.20.00.00 - Sleepers (cross-ties) (ECSC) 3.8 
7302.30.00.00 - Switch-blades, crossing frogs, point rods and other crossing 
pieces 4.9 
7302.40 - Fish-plates and sole plates: 
7302.40.10.00 - - Rolled (ECSC) 3.8 
7302.40.90.00 - - Other 5.1 
7302.90 - Other: 
7302.90.10.00 - - Check-rails (ECSC) 3.8

610 CAP. 337.] IMPORT DUTIES 
7302.90.30.00 - - Rail clips, bedplates and ties 4.9 
7302.90.90.00 - - Other 4.9 
73.03 Tubes, pipes and hollow profiles, of cast iron: 
7303.00.10.00 - Tubes and pipes of a kind used in pressure systems 5.8 
7303.00.90.00 - Other 5.8 
73.04 Tubes, pipes and hollow profiles, seamless, of iron (other 
than cast iron) or steel: 
7304.10 - Line pipe of a kind used for oil or gas pipelines: 
7304.10.10.00 - - Of an external diameter not exceeding 168.3 mm 10 
7304.10.30.00 - - Of an external diameter exceeding 168.3 mm, but not 
exceeding 406.4 mm 10 
7304.10.90.00 - - Of an external diameter exceeding 406.4 mm 10 
- Casing, tubing and drill pipe, of a kind used in drilling for 
oil or gas: 
7304.21.00.00 - - Drill pipe 2.9 
7304.29 - - Other: 
7304.29.11.00 - - - Of an external diameter not exceeding 406.4 mm 10 
7304.29.19.00 - - - Of an external diameter exceeding 406.4 mm 10 
- Other, of circular cross-section, of iron or non-alloy steel: 
7304.31 - - Cold-drawn or cold-rolled (cold-reduced): 
7304.31.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - - Other: 
7304.31.91.00 - - - - Precision tubes 10 
7304.31.99.00 - - - - Other 10 
7304.39 - - Other: 
7304.39.10.00 - - - Unworked, straight and of uniform wall- thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall-thicknesses 9 
- - - Other: 
7304.39.20.00 - - - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 611 
7304.39.30.00 - - - - - Of an external diameter exceeding 421 mm and of a 
wall-thickness exceeding 10.5 mm 9 
- - - - - Other: 
- - - - - - Threaded or threadable tubes (gas pipe): 
7304.39.51.00 - - - - - - - Plated or coated with zinc 10 
7304.39.59.00 - - - - - - - Other 10 
- - - - - - Other, of an external diameter: 
7304.39.91.00 - - - - - - - Not exceeding 168.3 mm 10 
7304.39.93.00 - - - - - - - Exceeding 168.3 mm, but not exceeding 406.4 mm 10 
7304.39.99.00 - - - - - - - Exceeding 406.4 mm 10 
- Other, of circular cross-section, of stainless steel: 
7304.41 - - Cold-drawn or cold-rolled (cold-reduced): 
7304.41.10.00 - - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
7304.41.90.00 - - - Other 10 
7304.49 - - Other: 
7304.49.10.00 - - - Unworked, straight and of uniform wall-thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall-thicknesses 9 
- - - Other: 
7304.49.30.00 - - - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - - - Other: 
7304.49.91.00 - - - - - Of an external diameter not exceeding 406.4 mm 10 
7304.49.99.00 - - - - - Of an external diameter exceeding 406.4 mm 10 
- Other, of circular cross-section, of other alloy steel: 
7304.51 - - Cold-drawn or cold-rolled (cold-reduced): 
- - - Straight and of uniform wall-thickness, of alloy steel 
containing by weight not less than 0.9% but not more than 
1.15% of carbon, not less than 0.5% but not more than 2% 
of chromium and, if present, not more than 0.5% of 
molybdenum of a length: 
7304.51.11.00 - - - - Not exceeding 4.5 m 9 
7304.51.19.00 - - - - Exceeding 4.5 m 10 
- - - Other: 
H.S. Code 
Number Description Import Duty

612 CAP. 337.] IMPORT DUTIES 
7304.51.30.00 - - - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - - - Other: 
7304.51.91.00 - - - - - Precision tubes 10 
7304.51.99.00 - - - - - Other 10 
7304.59 - - Other: 
7304.59.10.00 - - - Unworked, straight and of uniform wall- thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall-thicknesses 9 
- - Other, straight and of uniform wall-thickness, of alloy steel 
containing by weight not less than 0.9% but not more than 
1.15% of carbon, not less than 0.5% but not more than 2% 
of chromium and, if present, not more than 0.5% of 
molybdenum of a length: 
7304.59.31.00 - - - - Not exceeding 4.5 m 9 
7304.59.39.00 - - - - Exceeding 4.5 m 10 
- - - Other: 
7304.59.50.00 - - - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - - - Other: 
7304.59.91.00 - - - - - Of an external diameter not exceeding 168.3 mm 10 
7304.59.93.00 - - - - - Of an external diameter exceeding 168.3 mm but not 
exceeding 406.4 mm 10 
7304.59.99.00 - - - - - Of an external diameter exceeding 406.4 mm 10 
7304.90 - Other: 
7304.90.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
7304.90.90.00 - - Other 10 
73.05 Other tubes and pipes (for example, welded, riveted or 
similarly closed), having circular cross-sections, the 
external diameter of which exceeds 406.4 mm, of iron or 
steel: 
- Line pipe of a kind used for oil or gas pipelines: 
7305.11.00.00 - - Longitudinally submerged arc welded 10 
7305.12.00.00 - - Other, longitudinally welded 10 
7305.19.00.00 - - Other 10 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 613 
7305.20 - Casing of a kind used in drilling for oil or gas: 
7305.20.10.00 - - Longitudinally welded 10 
7305.20.90.00 - - Other 10 
- Other, welded: 
7305.31.00.00 - - Longitudinally welded 10 
7305.39.00.00 - - Other 10 
7305.90.00.00 - Other 10 
73.06 Other tubes and pipes and hollow profiles (for example, 
open seam or welded, riveted or similarly closed), of iron or 
steel: 
7306.10 - Line pipe of a kind used for oil or gas pipelines: 
- - Longitudinally welded, of an external diameter of: 
7306.10.11.00 - - - Not more than 168.3 mm 10 
7306.10.19.00 - - - More than 168.3 mm, but not more than 406.4 mm 10 
7306.10.90.00 - - Spirally welded 10 
7306.20.00.00 - Casing and tubing of a kind used in drilling for oil or gas 10 
7306.30 - Other, welded, of circular cross-section, of iron or non-alloy 
steel: 
7306.30.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - Other: 
- - - Precision tubes, with a wall thickness: 
7306.30.21.00 - - - - Not exceeding 2 mm 10 
7306.30.29.00 - - - - Exceeding 2 mm 10 
- - - Other : 
- - - - Threaded or threadable tubes (gas pipe): 
7306.30.51.00 - - - - - Plated or coated with zinc 10 
7306.30.59.00 - - - - - Other 10 
- - - - Other, of an external diameter: 
- - - - - Not exceeding 168.3 mm: 
7306.30.71.00 - - - - - - Plated or coated with zinc 10 
7306.30.78.00 - - - - - - Other 10 
7306.30.90.00 - - - - - Exceeding 168.3 mm but not exceeding 406.4 mm 10 
H.S. Code 
Number Description Import Duty

614 CAP. 337.] IMPORT DUTIES 
7306.40 - Other, welded, of circular cross-section, of stainless steel: 
7306.40.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - Other: 
7306.40.91.00 - - - Cold-drawn or cold-rolled (cold-reduced) 10 
7306.40.99.00 - - - Other 10 
7306.50 - Other, welded, of circular cross-section, of other alloy steel: 
7306.50.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - Other: 
7306.50.91.00 - - - Precision tubes 10 
7306.50.99.00 - - - Other 10 
7306.60 - Other, welded, of non-circular cross-section: 
7306.60.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
- - Other: 
- - - Of rectangular (including square) cross- section, with a 
wall-thickness: 
7306.60.31.00 - - - - Not exceeding 2 mm 10 
7306.60.39.00 - - - - Exceeding 2 mm 10 
7306.60.90.00 - - - Of other sections 10 
7306.90.00.00 - Other 10 
73.07 Tube or pipe fittings (for example, couplings, elbows, 
sleeves), of iron or steel: 
- Cast fittings: 
7307.11 - - Of non-malleable cast iron: 
7307.11.10.00 - - - Of a kind used in pressure systems 6.2 
7307.11.90.00 - - - Other 6.2 
7307.19 - - Other: 
7307.19.10.00 - - - Of malleable cast iron 6.2 
7307.19.90.00 - - - Other 6.2 
- Other, of stainless steel: 
7307.21.00.00 - - Flanges 6.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 615 
7307.22 - - Threaded elbows, bends and sleeves: 
7307.22.10.00 - - - Sleeves 6.2 
7307.22.90.00 - - - Elbows and bends 6.2 
7307.23 - - Butt welding fittings: 
7307.23.10.00 - - - Elbows and bends 6.2 
7307.23.90.00 - - - Other 6.2 
7307.29 - - Other: 
7307.29.10.00 - - - Threaded 6.2 
7307.29.30.00 - - - For welding 6.2 
7307.29.90.00 - - - Other 6.2 
- Other: 
7307.91.00.00 - - Flanges 6.2 
7307.92 - - Threaded elbows, bends and sleeves: 
7307.92.10.00 - - - Sleeves 6.2 
7307.92.90.00 - - - Elbows and bends 6.2 
7307.93 - - Butt welding fittings: 
- - - With greatest external diameter not exceeding 609.6 mm: 
7307.93.11.00 - - - - Elbows and bends 6.2 
7307.93.19.00 - - - - Other 6.2 
- - - With greatest external diameter exceeding 609.6 mm: 
7307.93.91.00 - - - - Elbows and bends 6.2 
7307.93.99.00 - - - - Other 6.2 
7307.99 - - Other: 
7307.99.10.00 - - - Threaded 6.2 
7307.99.30.00 - - - For welding 6.2 
7307.99.90.00 - - - Other 6.2 
73.08 Structures (excluding prefabricated buildings of heading 
No. 94.06) and parts of structures (for example, bridges and 
bridge-sections, lock-gates, towers, lattice masts, roofs, 
roofing frameworks, doors and windows and their frames 
and thresholds for doors, shutters, balustrades, pillars and 
columns), of iron or steel; plates, rods, angles, shapes, 
sections, tubes and the like, prepared for use in structures, 
of iron or steel: 
H.S. Code 
Number Description Import Duty

616 CAP. 337.] IMPORT DUTIES 
7308.10.00.00 - Bridges and bridge-sections 4.1 
7308.20.00.00 - Towers and lattice masts 4.1 
7308.30.00.00 - Doors, windows and their frames and thresholds for doors 4.1 
7308.40 - Equipment for scaffolding, shuttering, propping or 
pitpropping: 
7308.40.10.00 - - Mine supports 4.1 
7308.40.90.00 - - Other 4.1 
7308.90 - Other: 
7308.90.10.00 - - Weirs, sluices, lock-gates, landing stages, fixed docks and 
other maritime and waterway structures 4.1 
- - Other: 
- - - Solely or principally of sheet: 
7308.90.51.00 - - - - Panels comprising two walls of profiled (ribbed) sheet 
with an insulating core 4.1 
7308.90.59.00 - - - - Other 4.1 
7308.90.99.00 - - - Other 4.1 
73.09 Reservoirs, tanks, vats and similar containers for any 
material (other than compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mechanical or thermal 
equipment: 
7309.00.10.00 - For gases (other than compressed or liquified gas) 3.9 
- For liquids: 
7309.00.30.00 - - Lined or heat-insulated 3.9 
- - Other, of a capacity: 
7309.00.51.00 - - - Exceeding 100 000 litres 2.2 
7309.00.59.00 - - - Not exceeding 100 000 litres 3.9 
7309.00.90.00 - For solids 3.9 
73.10 Tanks, casks, drums, cans, boxes and similar containers, 
for any material (other than compressed or liquefied gas), 
of iron or steel, of a capacity not exceeding 300 l, whether or 
not heat-insulated, but not fitted with mechanical or 
thermal equipment: 
7310.10.00.00 - Of a capacity of 50 litres or more 4.8 
- Of a capacity of less than 50 litres: 
7310.21 - - Cans which are to be closed by soldering or crimping: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 617 
7310.21.11.00 - - - Cans of a kind used for preserving food 4.9 
7310.21.91.00 - - - Cans of a kind used for preserving drink 4.9 
- - - Other, with a wall thickness of: 
7310.21.91.00 - - - - Less than 0.5 mm 4.9 
7310.21.99.00 - - - - 0.5 mm or more 4.9 
7210.29 - - Other: 
7310.29.10.00 - - - With a wall thickness of less than 0.5 mm 4.9 
7310.29.90.00 - - - With a wall thickness of 0.5 mm or more 4.9 
73.11 Containers for compressed or liquefied gas, of iron or steel: 
7311.00.10.00 - Seamless 4.9 
- Other, of a capacity of: 
7311.00.91.00 - - Less than 1 000 litres 4.9 
7311.00.99.00 - - 1 000 litres or more 4.9 
73.12 Stranded wire, ropes, cables, plaited bands, slings and the 
like, of iron or steel, not electrically insulated: 
7312.10 - Stranded wire, ropes and cables: 
7312.10.10.00 - - With fittings attached, or made up into articles, for use in 
civil aircraft 0 
- - Other: 
7312.10.30.00 - - - Of stainless steel 5.6 
- - - Other, with a maximum cross-sectional dimension: 
- - - - Not exceeding 3 mm: 
7312.10.51.00 - - - - - Plated or coated with copper-zinc alloys (brass) 5.6 
7312.10.59.00 - - - - - Other 5.6 
- - - - Exceeding 3 mm: 
- - - - - Stranded wire: 
7312.10.71.00 - - - - - - Not coated 5.6 
- - - - - - Coated: 
7312.10.75.00 - - - - - - - Plated or coated with zinc 5.6 
7312.10.79.00 - - - - - - - Other 5.6 
- - - - - Ropes and cables (including locked coil ropes): 
H.S. Code 
Number Description Import Duty

618 CAP. 337.] IMPORT DUTIES 
- - - - - - Not coated or only plated or coated with zinc, with a 
maximum cross-sectional dimension: 
7312.10.82.00 - - - - - - - Exceeding 3 mm but not exceeding 12 mm 5.6 
7312.10.84.00 - - - - - - - Exceeding 12 mm but not exceeding 24 mm 5.6 
7312.10.86.00 - - - - - - - Exceeding 24 mm but not exceeding 48 mm 5.6 
7312.10.88.00 - - - - - - - Exceeding 48 mm 5.6 
7312.10.99.00 - - - - - - Other 5.6 
7312.90 - Other: 
7312.90.10.00 - - With fittings attached or made up into articles for use in 
civil aircraft 0 
7312.90.90.00 - - Other 5.6 
73.13 00.00.00 Barbed wire of iron or steel; twisted hoop or single flat wire, 
barbed or not, and loosely twisted double wire, of a kind 
used for fencing, of iron or steel 9 
73.14 Cloth (including endless bands), grill, netting and fencing, 
of iron or steel wire; expanded metal of iron or steel: 
- Woven cloth: 
7314.12.00.00 - - Endless bands, for machinery, of stainless steel 6.2 
7314.13.00.00 - - Other endless bands for machinery 6.2 
7314.14.00.00 - - Other woven cloth, of stainless steel 6.2 
7314.19 - - Other: 
7314.19.00.10 - - - Wire mesh for the reinforcement of concrete 6.2 
7314.19.00.90 - - - Other 6.2 
7314.20 - Grill, netting and fencing, welded at the intersection, of wire 
with a maximum cross-sectional dimension of 3 mm or 
more and having a mesh size of 100 cm2 or more: 
- - Of ribbed wire: 
7314.20.10.10 - - - Wire mesh for the re-enforcement of concrete 6.2 
7314.20.10.90 - - - Other 6.2 
- - Other: 
7314.20.90.10 - - - Wire mesh for the re-enforcement of concrete 6.2 
7314.20.90.90 - - - Other 6.2 
- Other grill, netting and fencing, welded at the intersection: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 619 
7314.31.00.00 - - Plated or coated with zinc 6.2 
7314.39.00.00 - - Other 6.2 
- Other cloth, grill, netting and fencing: 
7314.41 - - Plated or coated with zinc: 
7314.41.10.00 - - - Hexagonal netting 6.2 
7314.41.90.00 - - - Other 6.2 
7314.42 - - Coated with plastics: 
7314.42.10.00 - - - Hexagonal netting 6.2 
7314.42.90.00 - - - Other 6.2 
7314.49.00.00 - - Other 6.2 
7314.50.00.00 - Expanded metal 5.1 
73.15 Chain and parts thereof, of iron or steel: 
- Articulated link chain and parts thereof: 
7315.11 - - Roller chain: 
7315.11.10.00 - - - Of a kind used for cycles and motor cycles 4.6 
7315.11.90.00 - - - Other 4.6 
7315.12.00.00 - - Other chain 4.6 
7315.19.00.00 - - Parts 4.6 
7315.20.00.00 - Skid chain 4.6 
- Other chain: 
7315.81.00.00 - - Stud-link 4.6 
7315.82 - - Other, welded link: 
7315.82.10.00 - - - The constituent material of which has a maximum crosssectional 
dimension of 16 mm or less 4.6 
7315.82.90.00 - - - The constituent material of which has a maximum crosssectional 
dimension of more than 16 mm 4.6 
7315.89.00.00 - - Other 4.6 
7315.90.00.00 - Other parts 4.6 
73.16 00.00.00 Anchors, grapnels and parts thereof, of iron or steel 5.8 
H.S. Code 
Number Description Import Duty

620 CAP. 337.] IMPORT DUTIES 
73.17 Nails, tacks, drawing pins, corrugated nails, staples (other 
than those of heading No. 83.05) and similar articles, of iron 
or steel, whether or not with heads of other material, but 
excluding such articles with heads of copper: 
7317.00.10.00 - Drawing pins 4.6 
- Other: 
- - Cold-pressed from wire: 
7317.00.20.00 - - - Nails in strips or coils 4.6 
7317.00.40.00 - - - Nails of steel containing by weight 0.5% or more of carbon, 
hardened 4.6 
- - - Other: 
7317.00.61.00 - - - - Plated or coated with zinc 4.6 
7317.00.69.00 - - - - Other 4.6 
7317.00.90.00 - - Other 4.6 
73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, 
cotters, cotter-pins, washers (including spring washers) and 
similar articles of iron or steel: 
- Threaded articles: 
7318.11.00.00 - - Coach screws 6.5 
7318.12 - - Other wood screws: 
7318.12.10.00 - - - Of stainless steel 6.5 
7318.12.90.00 - - - Other 6.5 
7318.13.00.00 - - Screw hooks and screw rings 6.5 
7318.14 - - Self-tapping screws: 
7318.14.10.00 - - - Of stainless steel 3.7 
- - - Other: 
7318.14.91.00 - - - - Spaced-thread screws 3.7 
7318.14.99.00 - - - - Other 3.7 
7318.15 - - Other screws and bolts, whether or not with their nuts or 
washers: 
7318.15.10.00 - - - Screws, turned from bars, rods, profiles, or wire, of solid 
section, of a shank thickness not exceeding 6 mm 5.3 
- - - Other: 
7318.15.20.00 - - - - For fixing railway track construction material 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 621 
- - - - Other: 
- - - - - Without heads: 
7318.15.30.00 - - - - - - Of stainless steel 6.5 
- - - - - - Other, with a tensile strength: 
7318.15.41.00 - - - - - - - Of less than 800 MPa 6.5 
7318.15.49.00 - - - - - - - Of 800 MPa or more 6.5 
- - - - - With heads: 
- - - - - - Slotted and cross-recessed screws: 
7318.15.51.00 - - - - - - - Of stainless steel 6.5 
7318.15.59.00 - - - - - - - Other 6.5 
- - - - - - Hexagon socket head screws: 
7318.15.61.00 - - - - - - - Of stainless steel 6.5 
7318.15.69.00 - - - - - - - Other 6.5 
- - - - - - Hexagon bolts: 
7318.15.70.00 - - - - - - - Of stainless steel 6.5 
- - - - - - - Other, with a tensile strength: 
7318.15.81.00 - - - - - - - - Of less than 800 MPa 6.5 
7318.15.89.00 - - - - - - - - Of 800 MPa or more 6.5 
7318.15.90.00 - - - - - - Other 6.5 
7318.16 - - Nuts: 
7318.16.10.00 - - - Turned from bars, rods, profiles, or wire of solid section, of 
a hole diameter not exceeding 6 mm 5.3 
- - - Other: 
7318.16.30.00 - - - - Of stainless steel 6.5 
- - - - Other: 
7318.16.50.00 - - - - - Self-locking nuts 6.5 
- - - - - Other, with an inside diameter: 
7318.16.91.00 - - - - - - Not exceeding 12 mm 6.5 
7318.16.99.00 - - - - - - Exceeding 12 mm 6.5 
7318.19.00.00 - - Other 6.5 
- Non-threaded articles: 
7318.21.00.00 - - Spring washers and other lock washers 6.2 
7318.22.00.00 - - Other washers 6.2 
H.S. Code 
Number Description Import Duty

622 CAP. 337.] IMPORT DUTIES 
7318.23.00.00 - - Rivets 6.2 
7318.24.00.00 - - Cotters and cotter-pins 6.2 
7318.29.00.00 - - Other 6.2 
73.19 Sewing needles, knitting needles, bodkins, crochet hooks, 
embroidery stilettos and similar articles, for use in the 
hand, of iron or steel; safety pins and other pins of iron or 
steel, not elsewhere specified or included: 
7319.10.00.00 - Sewing, darning or embroidery needles 2.7 
7319.20.00.00 - Safety pins 5.1 
7319.30.00.00 - Other pins 5.1 
7319.90.00.00 - Other 4.4 
73.20 Springs and leaves for springs, of iron or steel: 
7320.10 - Leaf-springs and leaves therefor: 
- - Hot-worked: 
7320.10.11.00 - - - Laminated springs and leaves therefor 4.9 
7320.10.19.00 - - - Other 4.9 
7320.10.90.00 - - Other 4.9 
7320.20 - Helical springs: 
7320.20.20.00 - - Hot-worked 4.9 
- - Other: 
7320.20.81.00 - - - Coil compression springs 4.9 
7320.20.85.00 - - - Coil tension springs 4.9 
7320.20.89.00 - - - Other 4.9 
7320.90 - Other: 
7320.90.10.00 - - Flat spiral springs 4.9 
7320.90.30.00 - - Disc springs 4.9 
7320.90.90.00 - - Other 4.9 
73.21 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for central heating), barbecues, braziers, 
gas-rings, plate- warmers and similar non-electric domestic 
appliances, and parts thereof, of iron or steel: 
- Cooking appliances and plate-warmers: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 623 
7321.11 - - For gas fuel or for both gas and other fuels: 
7321.11.10.00 - - - With oven, including separate ovens 4.9 
7321.11.90.00 - - - Other 4.9 
7321.12.00.00 - - For liquid fuel 4.9 
7321.13.00.00 - - For solid fuel 4.9 
- Other appliances: 
7321.81 - - For gas fuel or for both gas and other fuels: 
7321.81.10.00 - - - With exhaust outlet 4.9 
7321.81.90.00 - - - Other 4.9 
7321.82 - - For liquid fuel: 
7321.82.10.00 - - - With exhaust outlet 4.9 
7321.82.90.00 - - - Other 4.9 
7321.83.00.00 - - For solid fuel 4.9 
7321.90.00.00 - Parts 4.9 
73.22 Radiators for central heating, not electrically heated, and 
parts thereof, of iron or steel; air heaters and hot air 
distributors (including distributors which can also 
distribute fresh or conditioned air), not electrically heated, 
incorporating a motor-driven fan or blower, and parts 
thereof, of iron or steel: 
- Radiators and parts thereof: 
7322.11.00.00 - - Of cast iron 5.6 
7322.19.00.00 - - Other 5.6 
7322.90 - Other: 
7322.90.10.00 - - Air heaters and hot air distributors (excluding parts 
thereof), for use in civil aircraft 0 
7322.90.90.00 - - Other 5.6 
73.23 Table, kitchen or other household articles and parts 
thereof, of iron or steel; iron or steel wool; pot scourers and 
scouring or polishing pads, gloves and the like, of iron or 
steel: 
7323.10.00.00 - Iron or steel wool; pot scourers and scouring or polishing 
pads, gloves and the like 5.6 
- Other: 
H.S. Code 
Number Description Import Duty

624 CAP. 337.] IMPORT DUTIES 
7323.91.00.00 - - Of cast iron, not enamelled 5.6 
7323.92.00.00 - - Of cast iron, enamelled 5.6 
7323.93 - - Of stainless steel: 
7323.93.10.00 - - - Articles for table use 5.6 
7323.93.90.00 - - - Other 5.6 
7323.94 - - Of iron (other than cast iron) or steel, enamelled: 
7323.94.10.00 - - - Articles for table use 5.6 
7323.94.90.00 - - - Other 5.6 
7323.99 - - Other: 
7323.99.10.00 - - - Articles for table use 5.6 
- - - Other: 
7323.99.91.00 - - - - Varnished or painted 5.6 
7323.99.99.00 - - - - Other 5.6 
73.24 Sanitary ware and parts thereof, of iron or steel: 
7324.10 - Sinks and wash basins, of stainless steel: 
7324.10.10.00 - - For use in civil aircraft 0 
7324.10.90.00 - - Other 5.1 
- Baths: 
7324.21.00.00 - - Of cast iron, whether or not enamelled 5.6 
7324.29.00.00 - - Other 5.6 
7324.90 - Other, including parts: 
7324.90.10.00 - - Sanitary ware (excluding parts thereof), for use in civil 
aircraft 0 
7324.90.90.00 - - Other 5.6 
73.25 Other cast articles of iron or steel: 
7325.10 - Of non-malleable cast iron: 
7325.10.50.00 - - Surface and valve boxes 4.1 
- - Other: 
7325.10.92.00 - - - For sewage, water, etc., systems 4.1 
7325.10.99.00 - - - Other 4.1 
- Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 625 
7325.91.00.00 - - Grinding balls and similar articles for mills 5.3 
7325.99 - - Other: 
7325.99.10.00 - - - Of malleable cast iron 4.1 
7325.99.90.00 - - - - Other 5.3 
73.26 Other articles of iron or steel: 
- Forged or stamped, but not further worked: 
7326.11.00.00 - - Grinding balls and similar articles for mills 5.3 
7326.19 - - Other: 
7326.19.10.00 - - - Open-die forged 5.3 
7326.19.90.00 - - - Other 5.3 
7326.20 - Articles of iron or steel wire: 
7326.20.10.00 - - For use in civil aircraft 0 
- - Other: 
7326.20.30.00 - - - Small cages and aviaries 5.3 
7326.20.50.00 - - - Wire baskets 5.3 
7326.20.90.00 - - - Other 5.3 
7326.90 - Other: 
7326.90.10.00 - - Snuff boxes, cigarette cases, cosmetic and powder boxes 
and cases, and similar pocket articles 5.3 
7326.90.30.00 - - Ladders and steps 5.3 
7326.90.40.00 - - Pallets and similar platforms for handling goods 5.3 
7326.90.50.00 - - Reels for cables, piping and the like 5.3 
7326.90.60.00 - - Non-mechanical ventilators, guttering, hooks and like 
articles used in the building industry 5.3 
7326.90.70.00 - - Perforated buckets and similar articles of sheet used to filter 
water at the entrance to drains 5.3 
7326.90.80.00 - - Connectors for optical fibre cables 5.3 
- - Other articles of iron or steel: 
7326.90.91.00 - - - Open-die forged 5.3 
7326.90.93.00 - - - Closed-die forged 5.3 
7326.90.95.00 - - - Sintered 5.3 
7326.90.97.00 - - - Other 5.3 
H.S. Code 
Number Description Import Duty

626 CAP. 337.] IMPORT DUTIES 
CHAPTER 74 
COPPER AND ARTICLES THEREOF 
NOTE 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) REFINED COPPER 
Metal containing at least 99.85% by weight of copper; or 
Metal containing at least 97.5% by weight of copper, provided that the content by weight of 
any other element does not exceed the limit specified in the following table: 
TABLE - Other elements 
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. 
(b) COPPER ALLOYS 
Metallic substances other than unrefined copper in which copper predominates by weight over 
each of the other elements, provided that: 
(i) the content by weight of at least one of the other elements is greater than the limit specified 
in the foregoing table, or 
(ii) the total content by weight of such other elements exceeds 2.5%. 
(c) MASTER ALLOYS 
Alloys containing with other elements more than 10% by weight of copper, not usefully 
malleable and commonly used as an additive in the manufacture of other alloys or as deoxidants, 
de sulphurising agents or for similar uses in the metallurgy of non ferrous metals. 
However, copper phosphides (phosphor copper) containing more than 15% by weight of 
phosphorus falls in heading No. 28.48. 
(d) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross section 
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including flattened circles and "modified rectangles", of 
which two opposite sides are convex arcs, the other two sides being straight, of equal length and 
parallel). Products, with a rectangular (including square), triangular or polygonal cross section 
Element Limiting content % by weight 
Ag Silver 0.25 
As Arsenic 0.5 
Cd Cadmium 1.3 
Cr Chromium 1.4 
Mg Magnesium 0.8 
Pb Lead 1.5 
S Sulphur 0.7 
Sn Tin 0.8 
Te Tellurium 0.8 
Zn Zinc 1.0 
Zr Zirconium 0.3 
Other elements*, each 0.3

IMPORT DUTIES [CAP. 337. 627 
may have corners rounded along their whole length. The thickness of such products which have 
a rectangular (including "modified rectangular") cross section exceeds one tenth of the width. 
The expression also covers cast or sintered products, of the same forms and dimensions, which 
have been subsequently worked after production (otherwise than by simple trimming or de 
scaling), provided that they have not thereby assumed the character of articles or products of 
other headings. Wire bars and billets with their ends tapered or otherwise worked simply to 
facilitate their entry into machines for converting them into, for example, drawing stock (wire 
rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03. 
(e) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of 
the same forms, which have been subsequently worked after production (otherwise than by 
simple trimming or de scaling), provided that they have not thereby assumed the character of 
articles or products of other headings. 
(f) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along their 
whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or 
regular convex polygons (including "flattened circles" and "modified rectangles", of which two 
opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). 
Products with a rectangular (including square), triangular or polygonal cross section may have 
corners rounded along their whole length. The thickness of such products which have a 
rectangular (including "modified rectangular") cross section exceeds one tenth of the width. In 
the case of heading No. 74.14, however, the term "wire" applies only to products, whether or not 
in coils, of any cross sectional shape, of which no cross sectional dimension exceeds 6mm. 
(g) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, 
of solid rectangular (other than square) cross section with or without rounded corners (including 
"modified rectangles" of which two opposite sides are convex arcs, the other two sides being 
straight, of equal length and parallel) of a uniform thickness, which are: 
- of a rectangular (including square) shape with a thickness not exceeding one tenth of the 
width, 
- of a shape other than rectangular or square, of any size, provided that they do not assume the 
character of articles or products of other headings. 
Headings Nos. 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for 
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been 
perforated, corrugated, polished or coated, provided that they do not thereby assume the character 
of articles or products of other headings. 
(h) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed void 
along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons, and which have a uniform wall thickness. Products with a 
rectangular (including square), equilateral triangular or regular convex polygonal cross section, 
which may have corners rounded along their whole length, are also to be taken to be tubes and 
pipes provided the inner and outer cross sections are concentric and have the same form and 
orientation. Tubes and pipes of the foregoing cross sections may be polished, coated, bent, 
treaded, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings. 
SUBHEADING NOTE 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) COPPER-ZINC BASED ALLOYS (BRASSES) 
Alloys of copper and zinc, with or without other elements. When other elements are present:

628 CAP. 337.] IMPORT DUTIES 
- zinc predominates by weight over each of such other elements; 
- any nickel content by weight is less than 5% (see copper nickel zinc alloys (nickel 
silvers)); and 
- any tin content by weight is less than 3% (see copper tin alloys (bronzes)). 
(b) COPPER-TIN BASE ALLOYS (BRONZES) 
Alloys of copper and tin, with or without other elements. When other elements are present, 
tin predominates by weight over each of such other elements, except that when the tin 
content is 3% or more the zinc content by weight may exceed that of tin but must be less 
than 10%. 
(c) COPPER-NICKEL-ZINC BASE ALLOYS (NICKEL SILVER) 
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% 
or more by weight (see copper-zinc alloys brasses) 
(d) COPPER-NICKEL BASE ALLOYS 
Alloys of copper and nickel, with or without elements but in any case containing by weight 
not more than 1% of zinc. When other elements are present, nickel predominates by weight 
over each of such other elements. 
H.S. Code 
Number 
Description Import Duty 
74.01 Copper mattes; cement copper (precipitated copper): 
7401.10.00.00 - Copper mattes 0 
7401.20.00.00 - Cement copper (precipitated copper) 0 
74.02 00.00.00 Unrefined copper; copper anodes for electrolytic refining 0 
74.03 Refined copper and copper alloys, unwrought: 
- Refined copper: 
7403.11.00.00 - - Cathodes and sections of cathodes 0 
7403.12.00.00 - - Wire-bars 0 
7403.13.00.00 - - Billets 0 
7403.19.00.00 - - Other 0 
- Copper alloys: 
7403.21.00.00 - - Copper-zinc base alloys (brass) 0 
7403.22.00.00 - - Copper-tin base alloys (bronze) 0 
7403.23.00.00 - - Copper-nickel base alloys (cupro-nickel) or coppernickel- 
zinc base alloys (nickel silver) 0 
7403.29.00.00 - - Other copper alloys (other than master alloys of heading 
No. 74.05) 0 
74.04 Copper waste and scrap: 
7404.00.10.00 - Of refined copper 0 
- Of copper alloys:

IMPORT DUTIES [CAP. 337. 629 
7404.00.91.00 - - Of copper-zinc base alloys (brass) 0 
7404.00.99.00 - - Other 0 
74.05 00.00.00 Master alloys of copper 0 
74.06 Copper powders and flakes: 
7406.10.00.00 - Powders of non-lamellar structure 1.4 
7406.20.00.00 - Powders of lamellar structure; flakes 0 
74.07 Copper bars, rods and profiles: 
7407.10.00.00 - Of refined copper 6 
- Of copper alloys: 
7407.21 - - Of copper-zinc base alloys (brass): 
7407.21.10.00 - - - Bars and rods 6 
7407.21.90.00 - - - Profiles 6 
7407.22 - - Of copper-nickel base alloys (cupro-nickel) or coppernickel- 
zinc base alloys (nickel silver): 
7407.22.10.00 - - - Of copper-nickel base alloys (cupro-nickel) 6 
7407.22.90.00 - - - Of copper -nickel-zinc base alloys (nickel silver) 6 
7407.29.00.00 - - Other 6 
74.08 Copper wire: 
- Of refined copper: 
7408.11.00.00 - - Of which the maximum cross-sectional dimension 
exceeds 6mm 4.8 
7408.19 - - Other: 
7408.19.10.00 - - - Of which the maximum cross-sectional dimension 
exceeds 0.5 mm 2.5 
7408.19.90.00 - - - Of which the maximum cross-sectional dimension does 
not exceed 0.5 mm 2.5 
- Of copper alloys: 
7408.21.00.00 - - Of copper-zinc base alloys (brass) 4.8 
7408.22.00.00 - - Of copper-nickel base alloys (cupro-nickel) or coppernickel- 
zinc base alloys (nickel silver) 6 
H.S. Code 
Number 
Description Import Duty

630 CAP. 337.] IMPORT DUTIES 
7408.29.00.00 - - Other 6 
74.09 Copper plates, sheets and strip, of a thickness 
exceeding0.15 mm: 
- Of refined copper: 
7409.11.00.00 - - In coils 6 
7409.19.00.00 - - Other 6 
- Of copper-zinc base alloys (brass): 
7409.21.00.00 - - In coils 6 
7409.29.00.00 - - Other 6 
- Of copper-tin base alloys (bronze): 
7409.31.00.00 - - In coils 6 
7409.39.00.00 - - Other 6 
7409.40 - Of copper-nickel base alloys (cupro-nickel) or coppernickel- 
zinc base alloys (nickel silver): 
7409.40.10.00 - - Of copper-nickel base alloys (cupro-nickel) 6 
7409.40.90.00 - - Of copper-nickel-zinc base alloys (nickel silver) 6 
7409.90.00.00 - Of other copper alloys 6 
74.10 Copper foil (whether or not printed or backed with 
paper, paperboard, plastics or similar backing materials) 
of a thickness (excluding any backing) not exceeding 0.15 
mm: 
- Not backed: 
7410.11.00.00 - - Of refined copper 5.2 
7410.12.00.00 - - Of copper alloys 6.5 
- Backed: 
7410.21.00.00 - - Of refined copper 5.2 
7410.22.00.00 - - Of copper alloys 6.5 
74.11 Copper tubes and pipes: 
7411.10 - Of refined copper: 
- - Straight, of a wall-thickness: 
7411.10.11.00 - - - Exceeding 0.6 mm 6 
7411.10.19.00 - - - Not exceeding 0.6 mm 6 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 631 
7411.10.90.00 - - Other 6 
- Of copper alloys: 
7411.21 - - Of copper-zinc base alloys (brass): 
7411.21.10.00 - - - Straight 6 
7411.21.90.00 - - - Other 6 
7411.22.00.00 - - Of copper-nickel base alloys (cupro-nickel) or copper - 
nickel - zinc base alloys (nickel silver) 6 
7411.29.00 - - Other 6 
74.12 Copper tube or pipe fittings (for example, couplings, 
elbows, sleeves): 
7412.10.00.00 - Of refined copper 6.5 
7412.20.00.00 - Of copper alloys 6.5 
74.13 Stranded wire, cables, plaited bands and the like, of 
copper, not electrically insulated: 
7413.00.10.00 - With fittings attached, for use in civil aircraft 0 
- Other: 
7413.00.91.00 - - Of refined copper 5.2 
7413.00.99.00 - - Of copper alloys 6.5 
74.14 Cloth (including endless bands), grill and netting, of 
copper wire; expanded metal of copper: 
7414.20.00.00 - Cloth 6.5 
7414.90.00.00 - Other 6.5 
74.15 Nails, tacks, drawing pins, staples (other than those of 
heading No. 83.05) and similar articles, of copper or of 
iron or steel with heads of copper; screws, bolts, nuts, 
screw bolts, nuts, screw hooks, rivets, cotters, cotterpins, 
washers (including spring washers) and similar articles, 
of copper: 
7415.10.00.00 - Nails and tacks, drawing pins, staples and similar articles 6.5 
- Other articles, not threaded: 
7415.21.00.00 - - Washers (including spring washers) 3 
7415.29.00.00 - - Other 4.9 
H.S. Code 
Number 
Description Import Duty

632 CAP. 337.] IMPORT DUTIES 
- Other threaded articles: 
7415.31.00.00 - - Screws for wood 4.9 
7415.32.00.00 - - Other screws; bolts and nuts 4.9 
7415.39.00.00 - - Other 4.9 
74.16 00.00.00 Copper springs 6.5 
74.17 00.00.00 Cooking or heating apparatus of a kind used for 
domestic purposes, non-electric, and parts thereof, of 
copper 6.5 
74.18 Table, kitchen or other household articles and parts 
thereof, of copper; pot scourers and scouring or polishing 
pads, gloves and the like, of copper; sanitary ware and 
parts thereof, of copper: 
- Table, kitchen or other household articles and parts 
thereof; pot scourers and scouring or polishing pads, 
gloves and the like: 
7418.11.00.00 - - Pot scourers and scouring or polishing pads, gloves and 
the like 4.9 
7418.19.00.00 - - Other 4.9 
7418.20.00.00 - Sanitary ware and parts thereof 4.9 
74.19 Other articles of copper: 
7419.10.00.00 - Chain and parts thereof 4.9 
- Other: 
7419.91.00.00 - - Cast, moulded, stamped or forged, but not further worked 4.9 
7419.99.00.00 - - Other 4.9 
H.S. Code 
Number 
Description Import Duty

IMPORT DUTIES [CAP. 337. 633 
CHAPTER 75 
NICKEL AND ARTICLES THEREOF 
NOTE 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross 
section along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons (including "flattened circles" and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. The expression also covers cast or sintered products, of the 
same forms and dimensions, which have been subsequently worked after production 
(otherwise than by simple trimming or de scaling), provided that they have not thereby 
assumed the character of articles or products of other headings. 
(b) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, 
of the same forms, which have been subsequently worked after production (otherwise than 
by simple trimming or de scaling), provided that they have not thereby assumed the 
character of articles or products of other headings. 
(c) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along 
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including "flattened circles" and modified rectangles, 
of which two opposite sides are convex arcs, the other two sides being straight, of equal 
length and parallel). Products with a rectangular (including square), triangular or polygonal 
cross section may have corners rounded along their whole length. The thickness of such 
products which have a rectangular (including "modified rectangular") cross section exceeds 
one tenth of the width. 
(d) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No. 75.02), coiled or 
not, of solid rectangular (other than square) cross section with or without rounded corners 
(including "modified rectangles" of which two opposite sides are convex arcs, the other two 
sides being straight, of equal length and parallel) of a uniform thickness, which are: 
- of rectangular (including square) shape with a thickness not exceeding one tenth of the 
width, 
- of a shape other than rectangular or square, of any size, provided that they do not 
assume the character of articles or products of other headings. 
Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for 
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have 
been perforated, corrugated, polished or coated, provided that they do not thereby assume 
the character of articles or products of other headings. 
(e) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed

634 CAP. 337.] IMPORT DUTIES 
void along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons, and which have a uniform wall thickness. 
Products with a rectangular (including square), equilateral triangular, or regular convex 
polygonal cross section, which may have corners rounded along their whole length, are also 
to be considered as tubes and pipes provided the inner and outer cross sections are concentric 
and have the same form and orientation. Tubes and pipes of the foregoing cross sections may 
be polished, coated, bent, threaded, drilled, waisted, expanded, cone shaped or fitted with 
flanges, collars or rings. 
SUBHEADING NOTES 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) NICKEL, NOT ALLOYED 
Metal containing by weight at least 99% of nickel plus cobalt, provided that: 
(i) the cobalt content by weight does not exceed 1.5%, and 
(ii) the content by weight of any other element does not exceed the limit specified in the 
following table: 
TABLE - other elements 
(b) NICKEL ALLOYS 
Metallic substances in which nickel predominates by weight over each of the other elements 
provided that: 
(i) the content by weight of cobalt exceeds 1.5%, 
(ii) the content by weight of at least one of the other elements is greater than the limit 
specified in the foregoing table, or 
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%. 
2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 
7508.10 the term "wire" applies only to products, whether or not in coils, of any cross-sectional 
shape, of which no cross-sectional dimension exceeds 6 mm. 
Element limiting contents % by weight 
Fe Iron 0.5 
O Oxygen 0.4 
Other elements, each 0.3 
H.S. Code 
Number Description Import Duty 
75.01 Nickel mattes, nickel oxide sinters and other intermediate 
products of nickel metallurgy: 
7501.10.00.00 - Nickel mattes 0 
7501.20.00.00 - Nickel oxide sinters and other intermediate products of 
nickel metallurgy 0

IMPORT DUTIES [CAP. 337. 635 
75.02 Unwrought nickel: 
7502.10.00.00 - Nickel, not alloyed 0 
7502.20.00.00 - Nickel alloys 0 
75.03 Nickel waste and scrap: 
7503.00.10.00 - Of nickel, not alloyed 0 
7503.00.90.00 - Of nickel alloys 0 
75.04 00.00.00 Nickel powders and flakes 0.5 
75.05 Nickel bars, rods, profiles and wire: 
- Bars, rods and profiles: 
7505.11.00.00 - - Of nickel, not alloyed 4.4 
7505.12.00.00 - - Of nickel alloys 4.4 
- Wire: 
7505.21.00.00 - - Of nickel, not alloyed 4.4 
7505.22.00.00 - - Of nickel alloys 4.4 
75.06 Nickel plates, sheets, strip and foil: 
7506.10.00.00 - Of nickel, not alloyed 4.9 
7506.20.00.00 - Of nickel alloys 4.9 
75.07 Nickel tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves): 
- Tubes and pipes: 
7507.11.00.00 - - Of nickel, not alloyed 5.3 
7507.12.00.00 - - Of nickel alloys 0 
7507.20.00.00 - Tube or pipe fittings 3.8 
75.08 Other articles of nickel: 
H.S. Code 
Number Description Import Duty

636 CAP. 337.] IMPORT DUTIES 
7508.10.00.00 - Cloth, grill and netting, of nickel wire 4.6 
7508.90.00.00 - Other 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 637 
CHAPTER 76 
ALUMINIUM AND ARTICLES THEREOF 
NOTES 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross 
section along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles of regular convex polygons (including "flattened circles" and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. The expression also covers cast or sintered products, of the 
same forms and dimensions, which have been subsequently worked after production 
(otherwise than by simple trimming or de scaling), provided that they have not thereby 
assumed the character of articles or products of other headings. 
(b) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, 
of the same forms, which have been subsequently worked after production (otherwise than 
by simple trimming or de scaling), provided that they have not thereby assumed the character 
of articles or products of other headings. 
(c) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along 
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including "flattened circles" and modified rectangles, 
of which two opposite sides are convex arcs, the other two sides being straight, of equal 
length and parallel). Products with a rectangular (including square), triangular or polygonal 
cross section may have corners rounded along their whole length. The thickness of such 
products which have a rectangular (including "modified rectangular") cross section exceeds 
one tenth of the width. 
(d) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No. 76.01), coiled or 
not, of solid rectangular (other than square) cross section with or without rounded corners 
(including "modified rectangles" of which two opposite sides are convex arcs, the other two 
sides being straight, of equal length and parallel) of a uniform thickness, which are: 
- of rectangular (including square) shape with a thickness not exceeding one tenth of 
the width, 
- of a shape other than rectangular or square, of any size, provided that they do not 
assume the character of articles or products of other headings. 
Headings Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns 
(for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which 
have been perforated, corrugated, polished or coated, provided that they do not thereby 
assume the character of articles or products of other headings. 
(e) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed 
void long their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons, and which have a uniform wall thickness.

638 CAP. 337.] IMPORT DUTIES 
Products with rectangular (including square), equilateral triangular, or regular convex 
polygonal cross section, which may have corners rounded along their whole length, are also 
to be considered as tubes and pipes provided the inner and outer cross sections are concentric 
and have the same form and orientation. Tubes and pipes of the foregoing cross sections may 
be polished, coated, bent, threaded, drilled, waisted, expanded, cone shaped or fitted with 
flanges, collars or rings. 
SUBHEADING NOTES 
1 In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) ALUMINIUM, NOT ALLOYED 
Metal containing by weight at least 99% of aluminium, provided that the content by weight 
of any other element does not exceed the limit specified in the following table: 
TABLE Other elements 
(1) Other elements, are for example, Cr, Cu, Mg, Mn, Ni, Zn. 
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that 
neither the chromium nor manganese content exceeds 0.05%. 
(b) ALUMINIUM ALLOYS 
Metallic substances in which aluminium predominates by weight over each of the other 
elements provided that: 
(i) the content by weight of at least one of the elements or of iron plus silicon taken together 
is greater than the limit specified in the foregoing table; or 
(ii) the total content by weight of such other elements exceeds 1%. 
2. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 
7616.91 the term "wire" applies only to products, whether or not in coils, of any crosssectional 
shape, of which no cross-sectional dimension exceeds 6 mm. 
Element Limiting content % by weight 
Fe + Si (iron plus silicon) 
Other elements (1), each 
1 
0.1(2) 
H.S. Code 
Number Description Import Duty 
76.01 Unwrought aluminium: 2.5 
7601.10.00.00 - Aluminium, not alloyed 6 
7601.20 - Aluminium alloys: 
7601.20.10.00 - - Primary 2.5 
- - Secondary:

IMPORT DUTIES [CAP. 337. 639 
7601.20.91.00 - - - In ingots or in liquid state 2.5 
7601.20.99.00 - - - Other 2.5 
76.02 Aluminium waste and scrap: 
- Waste: 
7602.00.11.00 - - Turnings, shavings, chips, milling waste, sawdust and 
filings; waste of coloured, coated or bonded sheets and 
foil, of a thickness (excluding any backing) not exceeding 
0.2 mm 0 
7602.00.19.00 - - Other (including factory rejects) 0 
7602.00.90.00 -Scrap 0 
76.03 Aluminium powders and flakes: 
7603.10.00.00 - Powders of non-lamellar structure 5.3 
7603.20.00.00 - Powders of lamellar structure; flakes 6.3 
76.04 Aluminium bars, rods and profiles: 
7604.10 - Of aluminium, not alloyed: 
7604.10.10.00 - - Bars and rods 10 
7604.10.90.00 - - Profiles 7.5 
- Of aluminium alloys: 
7604.21.00.00 - - Hollow profiles 7.5 
7604.29 - - Other: 
7604.29.10.00 - - -Bars and rods 10 
7604.29.90.00 - - - Profiles 7.5 
76.05 Aluminium wire: 
- Of aluminium, not alloyed: 
H.S. Code 
Number Description Import Duty

640 CAP. 337.] IMPORT DUTIES 
7605.11.00.00 - - Of which the maximum cross-sectional dimension exceeds 
7mm 10 
7605.19.00.00 - - Other 10 
- Of aluminium alloys: 
7605.21.00.00 - - of which the maximum cross-sectional dimension exceeds 
7 mm 10 
7605.29.00.00 - - Other 10 
76.06 Aluminium plates, sheets and strip, of a thickness 
exceeding 0.2mm: 
- Rectangular (including square): 
7606.11 - - Of aluminium not alloyed: 
7606.11.10.00 - - - Painted, varnished or coated with plastics 10 
- - - Other, of a thickness of: 
7606.11.91.00 - - - - Less than 3 mm 10 
7606.11.93.00 - - - - Not less than 3 mm but less than 6 mm 10 
7606.11.99.00 - - - - Not less than 6 mm 10 
7606.12 - - Of aluminium alloys: 
7606.12.10.00 - - - Strip for venetian blinds 10 
- - - Other: 
7606.12.50.00 - - - - Painted, varnished or coated with plastics 10 
- - - - Other, of a thickness of: 
7606.12.91.00 - - - - - Less than 3 mm 10 
7606.12.93.00 - - - - - Not less than 3 mm but less than 6mm 10 
7606.12.99.00 - - - - - Not less than 6 mm 10 
- Other: 
7606.91.00.00 - - Of aluminium, not alloyed 10 
7606.92.00.00 - - Of aluminium alloys 10 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 641 
76.07 Aluminium foil (whether or not printed or backed with 
paper, paperboard, plastics or similar backing materials) 
of a thickness (excluding any backing) not exceeding 0.2 
mm: 
- Not backed: 
7607.11 - - Rolled but not further worked: 
7607.11.10.00 - - - Of a thickness of less than 0.021 mm 10 
7607.11.90.00 - - - Of a thickness of not less than 0.021 mm but not more than 
0.2mm 10 
7607.19 - - Other: 
7607.19.10.00 - - - Of a thickness of less than 0.021 mm 10 
- - - Of a thickness of not less than 0.021 mm but not more than 
0.2mm: 
7607.19.91.00 - - - - Self-adhesive 10 
7607.19.99.00 - - - - Other 10 
7607.20 - Backed: 
7607.20.10.00 - - Of a thickness (excluding any backing) of less than 0.021 
mm 10 
- - Of a thickness (excluding any backing) of not less than 
0.021mm but not more than 0.2 mm: 
7607.20.91.00 - - - Self-adhesive 10 
7607.20.99.00 - - - Other 10 
76.08 Aluminium tubes and pipes 
7608.10 - Of aluminium, not alloyed: 
7608.10.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
7608.10.90.00 - - Other 10 
7608.20 - Of aluminium alloys: 
7608.20.10.00 - - With attached fittings, suitable for conducting gases or 
liquids, for use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

642 CAP. 337.] IMPORT DUTIES 
- - Other: 
7608.20.30.00 - - - Welded 10 
- - - Other: 
7608.20.91.00 - - - - Not further worked than extruded 10 
7608.20.99.00 - - - - Other 10 
76.09 00.00.00 Aluminium tube or pipe fittings (for example, couplings, 
elbows, sleeves) 7 
76.10 Aluminium structures (excluding prefabricated 
buildings of heading No 94.06) and parts of structures 
(for example, bridges and bridge-sections, towers, lattice 
masts, roofs, roofing frameworks, doors and windows 
and their frames and thresholds for doors, balustrades, 
pillars and columns); aluminium plate. rods, profiles, 
tubes and the like, prepared for use in structures: 
7610.10.00.00 - Doors, windows and their frames and thresholds for doors 7 
7610.90 - Other: 
7610.90.10.00 - - Bridges and bridge sections, towers and lattice masts 7 
7610.90.90.00 - - Other 7 
76.11 00.00.00 Aluminium reservoirs, tanks, vats and similar 
containers, for any material (other than compressed or 
liquefied gas, of a capacity exceeding 300 l, whether or 
not lined or heat-insulated, but not fitted with 
mechanical or thermal equipment 7 
76.12 Aluminium casks, drums, cans, boxes and similar 
containers, (including rigid or collapsible tubular 
containers), for any material (other than compressed or 
liquified gas), of a capacity not exceeding 300 l, whether 
or not lined or heat-insulated, but not fitted with 
mechanical or thermal equipment: 
7612.10.00.00 - Collapsible tubular containers 7 
7612.90 - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 643 
7612.90.10.00 - - Rigid tubular containers 7 
761 2.90.20.00 - - Containers of a kind used for aerosols 7 
7612.90 - - Other, with a capacity of: 
7612.90.91.00 - - - 50 litres or more 7 
7612.90.98.00 - - - Less than 50 litres 7 
76.13 00.00.00 Aluminium containers for compressed or liquefied gas 7 
76.14 Stranded wire, cables, plaited bands and the like, of 
aluminium, not electrically insulated: 
7614.10.00.00 - With steel core 7 
7614.90.00.00 - Other 7 
76.15 Table, kitchen or other household articles and parts 
thereof, of aluminium; pot scourers and scouring or 
polishing pads, gloves and the like, of aluminium; 
sanitaryware and parts thereof, of aluminium: 
- Table, kitchen or other household articles and parts 
thereof; pot scourers and scouring or polishing pads, 
gloves and the like: 
7615.11.00.00 - - Pot scourers and scouring or polishing pads, gloves and the 
like 7 
7615.19 - - Other: 
7615.19.10.00 - - - Cast 7 
7615.19.90.00 - - - Other 7 
7615.20.00.00 - Sanitary ware and parts thereof 7 
76.16 Other articles of aluminium: 
7616.10.00.00 - Nails, tacks, staples (other than those of heading No 83.05), 
screws, bolts, nuts, screw hooks, rivets, cotters, cotterpins, 
washers and similar articles 7 
H.S. Code 
Number Description Import Duty

644 CAP. 337.] IMPORT DUTIES 
- - Other: 
7616.91.00.00 - - Cloth, grill, netting and fencing, of aluminium wire 7 
7616.99 - - Other: 
7616.99.10.00 - - - Cast 7 
7616.99.90.00 - - - Other 7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 645 
CHAPTER 77 
(Reserved for possible future use in the Harmonized System)

646 CAP. 337.] IMPORT DUTIES 
CHAPTER 78 
LEAD AND ARTICLES THEREOF 
NOTE 
In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross 
section along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons (including flattened circles and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. The expression also covers cast or sintered products, of the 
same forms and dimensions, which have been subsequently worked after production 
(otherwise than by simple trimming or de scaling), provided that they have not thereby 
assumed the character of articles or products of other headings. 
(b) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, 
of the same forms, which have been subsequently worked after production (otherwise than 
by simple trimming or de scaling), provided that they have not thereby assumed the 
character of articles or products of other headings. 
(c) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along 
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including "flattened circles" and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. 
(d) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No.78.01), coiled or 
not, of solid rectangular (other than square) cross section with or without rounded corners 
(including "modified rectangles" of which two opposite sides are convex arcs, the other two 
sides being straight, of equal length and parallel) of a uniform thickness, which are: 
- of rectangular (including square) shape with a thickness not exceeding one tenth of the 
width, 
- of a shape other than rectangular or square, of any size, provided that they do not 
assume the character of articles or products of other headings. 
Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for 
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have 
been perforated, corrugated, polished or coated, provided that they do not thereby assume 
the character of articles or products of other headings. 
(e) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed

IMPORT DUTIES [CAP. 337. 647 
void along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular polygons, and which have a uniform wall thickness. Products 
with a rectangular (including square), equilateral triangular, or regular convex polygonal 
cross section, which may have corners rounded along their whole length, are also to be 
considered as tubes and pipes provided the inner and outer cross sections are concentric and 
have the same form and orientation. Tubes and pipes of the foregoing cross sections may be 
polished, coated, bent, threaded, drilled, waisted, expanded, cone shaped or fitted with 
flanges, collars or rings. 
SUBHEADING NOTE 
In this Chapter the expression "refined lead" means: 
Metal containing by weight at least 99.9% of lead, provided that the content by weight of 
any other element does not exceed the limit specified in the following table: 
TABLE - Other elements 
Element Limiting content % by weight 
Ag Silver 0.020 
As Arsenic 0.005 
Bi Bismuth 0.050 
Ca Calcium 0.002 
Cd Cadmium 0.002 
Cu Copper 0.080 
Fe Iron 0.002 
S Sulphur 0.002 
Sb Antimony 0.005 
Sn Tin 0.005 
Zn Zinc 0.002 
Other (for example Te), each 0.001 
H.S. Code 
Number Description Import Duty 
78.01 Unwrought lead: 
7801.10.00.00 - Refined lead 3.5 
- Other: 
7801.91.00.00 - - Containing by weight antimony as the principal other 
element 3.5 
7801.99 - - Other:

648 CAP. 337.] IMPORT DUTIES 
7801.99.10.00 - - - For refining, containing 0.02% or more by weight of silver 
(bullion lead) 0 
- - - Other: 
7801.99.91.00 - - - - Lead alloys 3.5 
7801.99.99.00 - - - - Other 3.5 
78.02 00.00.00 Lead waste and scrap 0 
78.03 00.00.00 Lead bars and rods, profiles and wire 8 
78.04 Lead plates and sheets, strip and foil; lead powders and 
flakes: 
- Plates, sheets, strip and foil: 
7804.11.00.00 - - Sheets, strip and foil of a thickness (excluding any backing) 
not exceeding 0.2 mm 8 
7804.19.00.00 - - Other 8 
7804.20.00.00 - Powders and flakes 2.2 
78.05 00.00.00 Lead tubes, pipes and tube and pipe fittings (for example, 
couplings, elbows, sleeves) 9 
78.06 Other articles of lead: 
7806.00.10.00 - Containers with an anti-radiation lead covering, for the 
transport or storage of radioactive materials (Euratom) 6 
7806.00.90.00 - Other 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 649 
CHAPTER 79 
ZINC AND ARTICLES THEREOF 
NOTES 
In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils which have a uniform solid cross 
section along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons (including "flattened circles" and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. The expression also covers cast or sintered products, of the 
same forms and dimensions, which have been subsequently worked after production 
(otherwise than by simple trimming or de scaling), provided that they have not thereby 
assumed the character of articles or products of other headings. 
(b) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, 
of the same forms, which have been subsequently worked after production (otherwise than 
by simple trimming or de scaling), provided that they have not thereby assumed the 
character of articles or products of other headings. 
(c) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along 
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including "flattened circles" and ''modified 
rectangles'', of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. 
(d) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No.79.01), coiled or 
not, of solid rectangular (other than square) cross section with or without rounded corners 
(including "modified rectangles" of which two opposite sides are convex arcs, the other two 
sides being straight, of equal length and parallel) of a uniform thickness, which are: of 
rectangular (including square) shape with a thickness not exceeding one tenth of the width, 
of a shape other than rectangular or square, of any size, provided that they do not assume the 
character of articles or products of other headings. Heading No. 79.05 applies, inter alia, to 
plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, 
buttons, lozenges) and to such products which have been perforated, corrugated, polished or 
coated, provided that they do not thereby assume the character of articles or products of 
other headings. 
(e) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed

650 CAP. 337.] IMPORT DUTIES 
void along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons, and which have a uniform wall thickness. 
Products with a rectangular (including square), equilateral triangular, or regular convex 
polygonal cross section, which may have corners rounded along their whole length, are also 
to be considered as tubes and pipes provided the inner and outer cross sections are concentric 
and have the same form and orientation. Tubes and pipes of the foregoing cross sections may 
be polished, coated, bent, threaded, drilled, waisted, expanded, cone shaped or fitted with 
flanges, collars or rings. 
SUBHEADING NOTE 
In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) ZINC, NOT ALLOYED 
Metal containing by weight at least 97.5% of zinc. 
(b) ZINC ALLOYS 
Metallic substances in which zinc predominates by weight over each of the other elements, 
provided that the total content by weight of such other elements exceeds 2.5%. 
(c) ZINC DUST 
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are 
finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 
63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc. 
H.S. Code 
Number Description Import Duty 
79.01 Unwrought zinc: 
- Zinc, not alloyed: 
7901.11.00.00 - - Containing by weight 99.99% or more of zinc 3.5 
7901.12 - - Containing by weight less than 99.99% of zinc: 
7901.12.10.00 - - - Containing by weight 99.95% or more but less than 
99.99% of zinc 3.5 
7901.12.30.00 - - - Containing by weight 98.5% or more but less than 99.95% 
of zinc 2.5 
7901.12.90.00 - - - Containing by weight 97.5% or more but less than 98.5% 
of zinc 3.5 
7901.20.00.00 - Zinc alloys 3.5 
79.02 00.00.00 Zinc waste and scrap 0 
79.03 Zinc dust, powders and flakes: 
7903.10.00.00 - Zinc dust 4.4 
7903.90.00.00 - Other 4.4

IMPORT DUTIES [CAP. 337. 651 
79.04 00.00.00 Zinc bars, rods, profiles and wire 8 
79.05 00.00.00 Zinc plates, sheets, strip and foil 8 
79.06 00.00.00 Zinc tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) 8 
79.07 00.00.00 Other articles of zinc 7 
H.S. Code 
Number Description Import Duty

652 CAP. 337.] IMPORT DUTIES 
CHAPTER 80 
TIN AND ARTICLES THEREOF 
NOTE 
In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) BARS AND RODS 
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross 
section along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons (including "flattened circles" and "modified 
rectangles", of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. The expression also covers cast or sintered products, of the 
same forms and dimensions, which have been subsequently worked after production 
(otherwise than by simple trimming or de scaling), provided that they have not thereby 
assumed the character of articles or products of other headings. 
(b) PROFILES 
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section 
along their whole length, which do not conform to any of the definitions of bars, rods, wire, 
plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, 
of the same forms, which have been subsequently worked after production (otherwise than 
by simple trimming or de scaling), provided that they have not thereby assumed the 
character of articles or products of other headings. 
(c) WIRE 
Rolled, extruded or drawn products, in coils, which have a uniform solid cross section along 
their whole length in the shape of circles, ovals, rectangles (including squares), equilateral 
triangles or regular convex polygons (including "flattened circles" and ''modified 
rectangles'', of which two opposite sides are convex arcs, the other two sides being straight, 
of equal length and parallel). Products with a rectangular (including square), triangular or 
polygonal cross section may have corners rounded along their whole length. The thickness 
of such products which have a rectangular (including "modified rectangular") cross section 
exceeds one tenth of the width. 
(d) PLATES, SHEETS, STRIP AND FOIL 
Flat surfaced products (other than the unwrought products of heading No.80.01), coiled or 
not, of solid rectangular (other than square) cross section with or without rounded corners 
(including "modified rectangles" of which two opposite sides are convex arcs, the other two 
sides being straight, of equal length and parallel) of a uniform thickness, which are: 
- of rectangular (including square) shape with a thickness not exceeding one tenth of the 
width, 
- of a shape other than rectangular or square, of any size, provided that they do not assume 
the character of articles or products of other headings. 
Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns 
(for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which 
have been perforated, corrugated, polished or coated, provided that they do not thereby 
assume the character of articles or products of other headings. 
(e) TUBES AND PIPES 
Hollow products, coiled or not, which have a uniform cross section with only one enclosed 
void along their whole length in the shape of circles, ovals, rectangles (including squares), 
equilateral triangles or regular convex polygons, and which have a uniform wall thickness. 
Products with a rectangular (including square), equilateral triangular, or regular convex 
polygonal cross section, which may have corners rounded along their whole length, are also

IMPORT DUTIES [CAP. 337. 653 
to be considered as tubes and pipes provided the inner and outer cross sections are concentric 
and have the same form and orientation. Tubes and pipes of the foregoing cross sections may 
be polished, coated, bent, threaded, drilled, waisted, expanded, cone shaped or fitted with 
flanges, collars or rings. 
SUBHEADING NOTE 
1. In this Chapter the following expressions have the meanings hereby assigned to them: 
(a) TIN, NOT ALLOYED 
Metal containing by weight at least 99% of tin, provided that the content by weight of any 
bismuth or copper is less than the limit specified in the following table: 
TABLE - Other elements 
(b) TIN ALLOYS 
Metallic substances in which tin predominates by weight over each of the other elements, 
provided that: 
(i) the total content by weight of such other elements exceeds 1%; or 
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit 
specified in the foregoing table. 
Element Limiting content % by weight 
Bi Bismuth 0.1 
Cu Copper 0.4 
H.S. Code 
Number Description Import Duty 
80.01 Unwrought tin: 
8001.10.00.00 - Tin, not alloyed 0 
8001.20.00.00 - Tin alloys 0 
80.02 00.00.00 Tin waste and scrap 0 
80.03 00.00.00 Tin bars, rods, profiles and wire 3.2 
80.04 00.00.00 Tin plates, sheet and strip, of a thickness exceeding 0.2 mm 2.5 
#80.05 00.00.00 Tin foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials), of a 
thickness (excluding any backing) not exceeding 0.2 mm; 
tin powders and flakes 4 
80.06 00.00.00 Tin tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) 4.5

654 CAP. 337.] IMPORT DUTIES 
CHAPTER 81 
OTHER BASE METALS; CERMETS; ARTICLES THEREOF 
SUBHEADING NOTE 
1. Note 1 to Chapter 74, defining "bars and rods", "profiles", " wire" and "plates, sheets, strip and 
foil" applies, mutatis mutandis, to this Chapter. 
80.07 00.00.00 Other articles of tin 5.3 
H.S. Code 
Number Description Import Duty 
81.01 Tungsten (wolfram) and articles thereof, including waste 
and scrap: 
8101.10.00.00 - Powders 6 
- Other: 
8101.91 - - Unwrought tungsten, including bars and rods obtained 
simply by sintering, waste and scrap: 
8101.91.10.00 - - - Unwrought tungsten, including bars and rods obtained 
simply by sintering 6 
8101.91.90.00 - - - Waste and scrap 6 
8101.92.00.00 - - Bars and rods, other than those obtained simply by 
sintering, profiles, plates, sheets, strip and foil 8 
8101.93.00.00 - - Wire 8 
8101.99.00.00 - - Other 10 
81.02 Molybdenum and articles thereof, including waste and 
scrap: 
8102.10.00.00 - Powders 6 
- Other: 
8102.91 - - Unwrought molybdenum, including bars and rods obtained 
simply by sintering; waste and scrap: 
8102.91.10.00 - - - Unwrought molybdenum, including bars and rods obtained 
simply by sintering 5 
8102.91.90.00 - - - Waste and scrap 5 
8102.92.00.00 - - Bars and rods, other than those obtained simply by 
sintering, profiles, plates, sheets, strip and foil 8 
8102.93.00.00 - - Wire 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 655 
8102.99.00.00 - - Other 10 
81.03 Tantalum and articles thereof, including waste and scrap: 
8103.10 - Unwrought tantalum, including bars and rods obtained 
simply by sintering; waste and scrap; powders: 
8103.10.10.00 - - Unwrought tantalum, including bars and rods obtained 
simply by sintering; powders 0 
8103.10.90.00 - - Waste and scrap 0 
8103.90 - Other: 
8103.90.10.00 - - Bars and rods, other than those obtained simply by 
sintering, profiles, wire, plates, sheets, strip and foil 4.4 
8103.90.90.00 - - Other 5.8 
81.04 Mangnesium and articles thereof, including waste and 
scrap: 
- Unwrought magnesium: 
8104.11.00.00 - - Containing at least 99.8% by weight of magnesium 5.3 
8104.19.00.00 - - Other 5.3 
8104.20.00.00 - Waste and scrap 0 
8104.30.00.00 - Raspings, turnings and granules, graded according to size; 
powders 5.3 
8104.90.00.00 - Other 5.3 
81.05 Cobalt mattes and other intermediate products of cobalt 
metallurgy; cobalt and articles thereof, including waste 
and scrap: 
8105.10 - Cobalt mattes and other intermediate products of cobalt 
metallurgy; unwrought cobalt; waste and scrap; powders: 
8105.10.10.00 - - Cobalt mattes and other intermediate products of cobalt 
metallurgy; unwrought cobalt; powders 0 
8105.10.90.00 - - Waste and scrap 0 
8105.90.00.00 - Other 3.8 
81.06 Bismuth and articles thereof, including waste and scrap: 
8106.00.10.00 - Unwrought bismuth; waste and scrap; powders 0 
8106.00.90.00 - Other 3.5 
H.S. Code 
Number Description Import Duty

656 CAP. 337.] IMPORT DUTIES 
81.07 Cadmium and articles thereof, including waste and scrap: 
8107.10 - Unwrought cadmium; waste and scrap; powders: 
8107.10.10.00 - - Unwrought cadmium; powders 4 
8107.10.90.00 - - Waste and scrap 4 
8107.90.00.00 - Other 6 
81.08 Titanium and articles thereof, including waste and scrap: 
8108.10 - Unwrought titanium; waste and scrap; powders: 
8108.10.10.00 - - Unwrought titanium; powders 5 
8108.10.90.00 - - Waste and scrap 5 
8108.90 - Other: 
8108.90.10.00 - - Tubes and pipes, with attached fittings, suitable for 
conducting gases or liquids, for use in civil aircraft 0 
- - Other: 
8108.90.30.00 - - - Bars, rods, profiles and wire 7 
8108.90.50.00 - - - Plates, sheets, strip and foil 7 
8108.90.70.00 - - - Tubes and pipes 7 
8108.90.90.00 - - - Other 7 
81.09 Zirconium and articles thereof, including waste and scrap: 
8109.10 - Unwrought zirconium; waste and scrap; powders: 
8109.10.10.00 - - Unwrought zirconium; powders 5 
8109.10.90.00 - -Waste and scrap 5 
8109.90.00.00 - Other 9 
81.10 Antimony and articles thereof, including waste and scrap: 
- Unwrought antimony; waste and scrap; powders: 
8110.00.11.00 - - Unwrought antimony; powders 8 
8110.00.19.00 - - Waste and scrap 8 
8110.00.90.00 - Other 8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 657 
81.11 Manganese and articles thereof, including waste and 
scrap: 
- Unwrought manganese; waste and scrap; powders: 
8111.00.11.00 - - Unwrought manganese; powders 4.5 
8111.00.19.00 - - Waste and scrap 4.5 
8111.00.90.00 - Other 6.5 
81.12 Beryllium, chromium, germanium, vanadium, gallium, 
hafnium, indium, niobium (columbium), rhenium and 
thallium, and articles of these metals, including waste and 
scrap: 
- Beryllium: 
8112.11 - - Unwrought; waste and scrap; powders: 
8112.11.10.00 - - - Unwrought; powders 1.8 
8112.11.90.00 - - - Waste and scrap 1.8 
8112.19.00.00 - - Other 3.8 
8112.20 - Chromium: 
- - Unwrought; waste and scrap; powders: 
8112.20.10.00 - - - Alloys containing more than 10% by weight of nickel 0 
- - - Other: 
8112.20.31.00 - - - - Unwrought; powders 5 
8112.20.39.00 - - - - Waste and scrap 5 
8112.20.90.00 - - Other 7 
8112.30 - Germanium: 
8112.30.20.00 - - Unwrought; powders 4.5 
8112.30.40.00 - - Waste and scrap 4.5 
8112.30.90.00 - - Other 7 
8112.40 - Vanadium: 
- - Unwrought; waste and scrap; powders: 
8112.40.11.00 - - - Unwrought; powders 2.2 
8112.40.19.00 - - - Waste and scrap 2.2 
8112.40.90.00 - - Other 5.1 
- Other: 
8112.91 - - Unwrought; waste and scrap; powders: 
H.S. Code 
Number Description Import Duty

658 CAP. 337.] IMPORT DUTIES 
8112.91.10.00 - - - Hafnium (celtium) 3.5 
- - - Niobium (columbium); rhenium: 
8112.91.31.00 - - - - Unwrought; powders 5 
8112.91.39.00 - - - - Waste and scrap 5 
- - - Gallium; indium; thallium: 
8112.91.50.00 - - - - Waste and scrap 2.2 
- - - - Other: 
8112.91.81.00 - - - - - Indium 2.2 
8112.91.89.00 - - - - - Gallium; thallium 2.2 
8112.99 - - Other: 
8112.99.10.00 - - - Hafnium (celtium) 7.5 
8112.99.30.00 - - - Niobium (columbium); rhenium 9 
8112.99.90.00 - - - Gallium; indium; thallium 3.8 
81.13 Cermets and articles thereof, including waste and scrap: 
8113.00.20.00 - Unwrought 7.5 
8113.00.40.00 - Waste and scrap 7.5 
8113.00.90.00 - Other 7.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 659 
CHAPTER 82 
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; 
PARTS THEREOF OF BASE METAL 
NOTES 
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure 
sets, and goods of heading No.82.09, this Chapter covers only articles with a blade, working edge, 
working surface or other working part of: 
(a) Base metal; 
(b) Metal carbides or cermets; 
(c) Precious or semi precious stones (natural, synthetic or reconstructed) on a support of base 
metal, metal carbide or cermet; or 
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, 
flutes, grooves, or the like, of base metal, which retain their identity and function after the 
application of the abrasive. 
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which 
they are parts, except parts separately specified as such and tool holders for hand tools (heading 
No.84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases 
excluded from this Chapter. 
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified 
in heading No. 85.10 
3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of 
articles of heading No. 82.15 are to be classified in heading No. 82.15. 
H.S. Code 
Number Description Import Duty 
82.01 Hand tools, the following: spades, shovels, mattocks, picks, 
hoes, forks and rakes; axes, bill hooks and similar hewing 
tools; secateurs and pruners of any kind; scythes; sickles, 
hay knives, hedge shears, timber wedges and other tools of 
a kind used in agriculture, horticulture or forestry: 
8201.10.00.00 - Spades and shovels 1.7 
8201.20.00.00 - Forks 1.7 
8201.30.00.00 - Mattocks, picks, hoes and rakes 4.4 
8201.40.00.00 - Axes, bill hooks and similar hewing tools 1.7 
8201.50.00.00 - Secateurs and similar one-handed pruners and shears 
(including poultry shears) 1.7 
8201.60.00.00 - Hedge shears, two-handed pruning shears and similar twohanded 
shears 1.7 
8201.90.00.00 - Other hand tools of a kind used in agriculture, horticulture or 
forestry 4.4

660 CAP. 337.] IMPORT DUTIES 
82.02 Hand saws; blades for saws of all kinds (including slitting, 
slotting or toothless saw blades): 
8202.10.00.00 - Hand saws 5.8 
8202.20.00.00 - Band saw blades 1.7 
- Circular saw blades (including slitting or slotting saw 
blades): 
8202.31.00.00 - - With working part of steel 2.7 
8202.39.00.00 - - Other, including parts 6.2 
8202.40.00.00 - Chain saw blades 1.7 
- Other saw blades: 
8202.91.00.00 - - Straight saw blades, for working metal 6.2 
8202.99 - - Other: 
- - - With working part of steel: 
8202.99.11.00 - - - - For working metal 2.7 
8202.99.19.00 - - - - For working other materials 2.7 
8202.99.90.00 - - - With working part of other materials 2.7 
82.03 Files, rasps, pliers (including cutting pliers), pincers, 
tweezers, metal cutting shears, pipe- cutters, bolt croppers, 
perforating punches and similar hand tools: 
8203.10.00.00 - Files, rasps and similar tools 3.8 
8203.20 - Pliers (including cutting pliers), pincers, tweezers and 
similar tools: 
8203.20.10.00 - - Tweezers 4.9 
8203.20.90.00 - - Other 4.9 
8203.30.00.00 - Metal cutting shears and similar tools 4.9 
8203.40.00.00 - Pipe-cutters, bolt croppers, perforating punches and similar 
tools 4.9 
82.04 Hand-operated spanners and wrenches (including torque 
meter wrenches but not including tap wrenches); interchangeable 
spanner sockets, with or without handles: 
- Hand-operated spanners and wrenches: 
8204.11.00.00 - - Non-adjustable 4.9 
8204.12.00.00 - - Adjustable 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 661 
8204.20.00.00 - Interchangeable spanner-sockets, with or without handles 4.9 
82.05 Hand tools (including glaziers’ diamonds), not elsewhere 
specified or included; blow lamps; vices, clamps and the 
like, other than accessories for and parts of, machine tools; 
anvils; portable forges; hand- or pedal-operated grinding 
wheels with frame-works: 
8205.10.00.00 - Drilling, threading or tapping tools 4.6 
8205.20.00.00 - Hammers and sledge hammers 4.6 
8205.30.00.00 - Planes, chisels, gouges and similar cutting tools for working 
wood 4.6 
8205.40.00.00 - Screwdrivers 4.6 
- Other hand tools (including glaziers’ diamonds): 
8205.51.00.00 - - Household tools 4.6 
8205.59 - - Other: 
8205.59.10.00 - - - Tools for masons, moulders, cement workers, plasterers 
and painters 4.6 
8205.59.30.00 - - - Cartridge-operated riveting, wallplugging, etc., tools 4.6 
8205.59.90.00 - - - Other 4.6 
8205.60.00.00 - Blow lamps 4.6 
8205.70.00.00 - Vices, clamps and the like 4.6 
8205.80.00.00 - Anvils; portable forges; hand- or pedal-operated grinding 
wheels with frameworks 4.6 
8205.90.00.00 - Sets of articles of two or more of the foregoing subheadings 4.6 
82.06 00.00.00 Tools of two or more of the headings Nos. 82.02 to 82.05, 
put up in sets for retail sale 4.6 
82.07 Interchangeable tools for hand tools, whether or not 
power-operated, or for machine-tools (for example, for 
pressing, stamping, punching, tapping, threading, 
drilling, boring, broaching, milling, turning or screw 
driving), including dies for drawing or extruding metal, 
and rock or earth boring tools: 
- Rock drilling or earth boring tools: 
8207.13.00.00 - - With working part of cermets 4.6 
8207.19 - - Other, including parts: 
8207.19.10.00 - - - With working part of diamond or agglomerated diamond 5.1 
H.S. Code 
Number Description Import Duty

662 CAP. 337.] IMPORT DUTIES 
8207.19.90.00 - - - Other 4.6 
8207.20 - Dies for drawing or extruding metal: 
8207.20.10.00 - - With working part of diamond or agglomerated diamond 5.1 
8207.20.90.00 - - With working part of other materials 4.6 
8207.30 - Tools for pressing, stamping or punching: 
8207.30.10.00 - - For working metal 4.6 
8207.30.90.00 - - Other 4.6 
8207.40 - Tools for tapping or threading: 
- - For working metal: 
8207.40.10.00 - - - Tools for tapping 4.6 
8207.40.30.00 - - - Tools for threading 4.6 
8207.40.90.00 - - Other 4.6 
8207.50 - Tools for drilling, other than for rock drilling: 
8207.50.10.00 - - With working part of diamond or agglomerated diamond 5.1 
- - With working part of other materials: 
8207.50.30.00 - - - Masonry drills 4.6 
- - - Other: 
- - - - For working metal, with working part: 
8207.50.50.00 - - - - - Of cermets 4.6 
8207.50.60.00 - - - - - Of high-speed steel 4.6 
8207.50.70.00 - - - - - Of other materials 4.6 
8207.50.90.00 - - - - Other 4.6 
8207.60 - Tools for boring or broaching: 
8207.60.10.00 - - With working part of diamond or agglomerated diamond 5.1 
- - With working part of other materials: 
- - - Tools for boring: 
8207.60.30.00 - - - - For working metal 4.6 
8207.60.50.00 - - - - Other 4.6 
- - - Tools for broaching: 
8207.60.70.00 - - - - For working metal 4.6 
8207.60.90.00 - - - - Other 4.6 
8207.70 - Tools for milling: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 663 
- - For working metal, with working part: 
8207.70.10.00 - - - Of cermets 4.6 
- - - Of other materials: 
8207.70.31.00 - - - - Shank type 4.6 
8207.70.35.00 - - - - Hobs 4.6 
8207.70.38.00 - - - - Other 4.6 
8207.70.90.00 - - Other 4.6 
8207.80 - Tools for turning: 
- - For working metal, with working part: 
8207.80.11.00 - - - Of cermets 4.6 
8207.80.19.00 - - - Of other materials 4.6 
8207.80.90.00 - - Other 4.6 
8207.90 - Other interchangeable tools: 
8207.90.10.00 - - With working part of diamond or agglomerated diamond 5.1 
- - With working part of other materials: 
8207.90.30.00 - - - Screwdriver bits 4.6 
8207.90.50.00 - - - Gear-cutting tools 4.6 
- - - Other, with working part: 
- - - - Of cermets: 
8207.90.71.00 - - - - - For working metal 4.6 
8207.90.78.00 - - - - - Other 4.6 
- - - - Of other materials: 
8207.90.91.00 - - - - - For working metal 4.6 
8207.90.99.00 - - - - - Other 4.6 
82.08 Knives and cutting blades, for machines or for mechanical 
appliances: 
8208.10.00.00 - For metal working 3.8 
8208.20.00.00 - For wood working 3.8 
8208.30 - For kitchen appliances or for machines used by the food 
industry: 
8208.30.10.00 - - Circular knives 3.8 
8208.30.90.00 - - Other 3.8 
H.S. Code 
Number Description Import Duty

664 CAP. 337.] IMPORT DUTIES 
8208.40.00.00 - For agricultural, horticultural or forestry machines 3.8 
8208.90.00.00 - Other 3.8 
82.09 Plates, sticks, tips and the like for tools, unmounted, of 
cermets: 
8209.00.20.00 - Indexable inserts 4.9 
8209.00.80.00 - Other 4.9 
82.10 00.00.00 Hand-operated mechanical appliances, weighing 10 kg or 
less, used in the preparation, conditioning or serving of 
food or drink 4.9 
82.11 Knives with cutting blades, serrated or not (including 
pruning knives), other than knives of heading No. 82.08, 
and blades therefor: 
8211.10.00.00 - Sets of assorted articles 17 
- Other: 
8211.91 - - Table knives having fixed blades: 
8211.91.30.00 - - - Table knives with handle and blade of stainless steel 17 
8211.91.80.00 - - - Other 17 
8211.92.00.00 - - Other knives having fixed blades 17 
8211.93 - - Knives having other than fixed blades: 
8211.93.00.10 - - - Pruning, budding and grafting knives 8.1 
8211.93.00.90 - - - Other 17 
8211.94.00.00 - - Blades 12 
8211.95.00.00 - - Handles of base metal 5.1 
82.12 Razors and razor blades (including razor blade blanks in 
strips): 
8212.10 - Razors: 
8212.10.10.00 - - Safety razors with non-replaceable blades 4.9 
8212.10.90.00 - - Other 4.9 
8212.20.00.00 - Safety razor blades, including razor blade blanks in strips 4.9 
8212.90.00.00 - Other parts 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 665 
82.13 00.00.00 Scissors, tailors’ shears and similar shears, and blades 
therefor 8 
82.14 Other articles of cutlery (for example, hair clippers, 
butchers’ or kitchen cleavers, choppers and mincing 
knives, paper knives); manicure or pedicure sets and 
instruments (including nail files): 
8214.10.00.00 - Paper knives, letter openers, erasing knives, pencil 
sharpeners and blades therefor 5.6 
8214.20.00.00 - Manicure or pedicure sets and instruments (including nail 
files) 5.6 
8214.90.00.00 - Other 5.6 
82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, 
butter-knives, sugar tongs and similar kitchen or 
tableware: 
8215.10 - Sets of assorted articles containing at least one article 
plated with precious metal: 
8215.10.20.00 - - Containing only articles plated with precious metal 8 
- - Other: 
8215.10.30.00 - - - Of stainless steel 17 
8215.10.80.00 - - - Other 8 
8215.20 - Other sets of assorted articles: 
8215.20.10.00 - - Of stainless steel 17 
8215.20.90.00 - - Other 8 
- Other: 
8215.91.00.00 - - Plated with precious metals 8 
8215.99 - - Other: 
8215.99.10.00 - - - Of stainless steel 17 
8215.99.90.00 - - - Other 8 
H.S. Code 
Number Description Import Duty

666 CAP. 337.] IMPORT DUTIES 
CHAPTER 83 
MISCELLANEOUS ARTICLES OF BASE METAL 
NOTES 
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. 
However articles of iron or steel of heading No. 73.12, 73.15, 73.17, 73.18 or 73.20, or similar 
articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles 
of this Chapter. 
2. For the purposes of heading No. 83.02, the word "castors" means those having a diameter 
(including, where appropriate, tyres) not exceeding 75mm, or those having a diameter (including, 
where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted 
thereto is less than 30 mm. 
H.S. Code 
Number Description Import Duty 
83.01 Padlocks and locks (key, combination or electrically 
operated), of base metal; clasps and frames with clasps, 
incorporating locks, of base metal; keys for any of the 
foregoing articles, of base metal: 
8301.10.00.00 - Padlocks 5.6 
8301.20.00.00 - Locks of a kind used for motor vehicles 5.6 
8301.30.00.00 - Locks of a kind used for furniture 5.6 
8301.40 - Other locks: 
- - Locks of a kind used for doors of buildings: 
8301.40.11.00 - - - Cylinder 5.6 
8301.40.19.00 - - - Other 5.6 
8301.40.90.00 - - Other locks 5.6 
8301.50.00.00 - Clasps and frames with clasps, incorporating locks 5.6 
8301.60.00.00 - Parts 5.6 
8301.70.00.00 - Keys presented separately 5.6 
83.02 Base metal mountings, fittings and similar articles suitable 
for furniture, doors, staircases, cases, windows, blinds, 
coachwork, saddlery, trunks, chests, caskets or the like; 
base metal hat-racks, hat-pegs, brackets and s milar 
fixtures; castors with mountings of base metal; automatic 
door closers of base metal: 
8302.10 - Hinges: 
8302.10.10.00 - - For use in civil aircraft 0 
8302.10.90.00 - - Other 4.9

IMPORT DUTIES [CAP. 337. 667 
8302.20 - Castors: 
8302.20.10.00 - - For use in civil aircraft 0 
8302.20.90.00 - - Other 4.9 
8302.30.00.00 - Other mountings, fittings and similar articles suitable for 
motor vehicles 4.9 
- Other mountings, fittings and similar articles: 
8302.41.00.00 - - Suitable for buildings 4.9 
8302.42 - - Other, suitable for furniture: 
8302.42.10.00 - - - For use in civil aircraft 0 
8302.42.90.00 - - - Other 4.9 
8302.49 - - Other: 
8302.49.10.00 - - - For use in civil aircraft 0 
8302.49.90.00 - - - Other 4.9 
8302.50.00.00 - Hat-racks, hat-pegs, brackets and similar fixtures 4.9 
8302.60 - Automatic door closures: 
8302.60.10.00 - - For use in civil aircraft 0 
8302.60.90.00 - - Other 4.9 
83.03 Armoured or reinforced safes, strongboxes and doors and 
safe deposit lockers for strong rooms, cash or deed boxes 
and the like, of base metal: 
8303.00.10.00 - Armoured or reinforced safes and strong-boxes 5.6 
8303.00.30.00 - Armoured or reinforced doors and safe deposit lockers for 
strong-rooms 5.6 
8303.00.90.00 - Cash or deed boxes and the like 5.6 
83.04 00.00.00 Filing cabinets, card-index cabinets, paper trays, paper 
rests, pen trays, office-stamp stands and similar office or 
desk equipment, of base metal, other than office furniture 
of heading No. 94.03 5.3 
83.05 Fittings for loose-leaf binders or files, letter clips, letter 
corners, paper clips, indexing tags and similar office 
articles, of base metal; staples in strips (for example, for 
offices, upholstery, packaging), of base metal: 
8305.10.00.00 - Fittings for loose-leaf binders or files 5.1 
H.S. Code 
Number Description Import Duty

668 CAP. 337.] IMPORT DUTIES 
8305.20.00.00 - Staples in strips 4.7 
8305.90.00.00 - Other, including parts 5.1 
83.06 Bells, gongs and the like, non-electric, of base metal, 
statuettes and other ornaments, of base metal; 
photograph, picture and similar frames, of base metal; 
mirrors of base metal: 
8306.10.00.00 - Bells, gongs and the like 0 
- Statuettes and other ornaments: 
8306.21.00.00 - - Plated with precious metal 0 
8306.29 - - Other: 
8306.29.10.00 - - - Of copper 0 
- - - Of other base metal: 
8306.29.90.10 - - - - Brass or bronze sports cups and trophies, ornamental 
canons and dolphins 0 
8306.29.90.90 - - - - Other 0 
8306.30.00.00 - Photograph, picture or similar frames, mirrors 6 
83.07 Flexible tubing of base metal, with or without fittings: 
8307.10 - Of iron or steel: 
8307.10.10.00 - - With fittings attached, for use in civil aircraft 0 
8307.10.90.00 - - Other 4.9 
8307.90 - Of other base metal: 
8307.90.10.00 - - With fittings attached, for use in civil aircraft 0 
8307.90.90.00 - - Other 4.9 
83.08 Clasps, frames with clasps, buckles, buckle-clasps, hooks, 
eyes, eyelets and the like, of base metal, of a kind used for 
clothing, footwear, awnings, handbags, travel goods or 
other made up articles; tubular or bifurcated rivets, of 
base metal; heads and spangles, of base metal: 
8308.10.00.00 - Hooks, eyes and eyelets 4.6 
8308.20.00.00 - Tubular or bifurcated rivets 4.6 
8308.90.00.00 - Other, including parts 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 669 
83.09 Stoppers, caps and lids (including crown corks, screw caps 
and pouring stoppers), capsules for bottles, threaded 
bungs, bung covers, seals and other packing accessories, of 
base metal: 
8309.10.00.00 - Crown corks 4.9 
8309.90 - Other: 
8309.90.10.00 - - Capsules of lead: capsules of aluminium of a diameter 
exceeding 21 mm 6.5 
8309.90.90.00 - - Other 4.9 
83.10 00.00.00 Sign-plates, name-plates, address-plates and similar 
plates, numbers, letters and other letters and other 
symbols, of base metal, excluding those of heading No. 
94.05 5.1 
83.11 Wire, rods, tubes, plates, electrodes and similar products, 
of base metal or of metal carbides, coated or cored with 
flux material, of a kind used for soldering, brazing, 
welding or deposition of metal or metal carbides ; wire and 
rods, of agglomerated base metal powder, used for metal 
spraying: 
8311.10 - Coated electrodes of base metal, for electric arc-welding: 
8311.10.10.00 - - Welding electrodes cored with iron or steel and coated with 
refractory material 2.7 
8311.10.90.00 - - Other 2.7 
8311.20.00.00 - Cored wire of base metal, for electric arc-welding 2.7 
8311.30.00.00 - Coated rods and cored wire, of base metal, for soldering, 
brazing or welding by flame 5.1 
8311.90.00.00 - Other, including parts 5.1 
H.S. Code 
Number Description Import Duty

670 CAP. 337.] IMPORT DUTIES 
SECTION XVI 
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS 
THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS 
AND ACCESSORIES OF SUCH ARTICLES 
NOTES 
1. This Section does not cover: 
(a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber 
(heading No.40.10); or other articles of a kind used in machinery or mechanical or electrical 
appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 
No. 40.16); 
(b) articles of leather or of composition leather (heading No.42.04) or of furskin (heading No. 
43.03), of a kind used in machinery or mechanical appliances or for other technical uses; 
(c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, 
Chapter 39, 40, 44 or 48 or Section XV); 
(d) perforated cards for Jacquard or similar machines, (for example, Chapter 39 or 48 or Section 
XV); 
(e) transmission or conveyor belts of textile material (heading No. 59.10) or other articles of 
textile material for technical uses (heading No.59.11); 
(f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings Nos.71.02 
to 71.04, or articles wholly of such stones of heading No. 71.16, except unmounted worked 
sapphires and diamonds for styli (heading No. 85.22); 
(g) parts of general use, as defined in Note 2 Section XV, of base metal (Section XV), or similar 
goods of plastic (Chapter 39); 
(h) drill pipe (heading No. 73.04); 
(ij) endless belts of metal wire or strip (Section XV); 
(k) articles of Chapter 82 or 83; 
(l) articles of Section XVII; 
(m) articles of Chapter 90; 
(n) clocks, watches and other articles of Chapter 91; 
(o) interchangeable tools of Heading No. 82.07 or brushes of a kind used as parts of machines 
(heading No. 96.03); similar interchangeable tools are to be classified according to the 
constituent material of their working parts (for example, in Chapter 40, 42, 43, 45 or 59, or 
heading No. 68.04 or 69.09); or 
(p) articles of Chapter 95. 
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of 
machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are 
to be classified according to the following rules: 
(a) parts which are goods included in any of the headings of Chapters 84 and 85 (other than 
headings Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 
85.48) are in all cases to be classified in their respective headings; 
(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with 
a number of machines of the same heading (including a machine of heading No. 84.79 or 
85.43) are to be classified with the machines of that kind or in heading No. 84.09, 84.31, 
84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are 
equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 
are to be classified in heading No. 85.17; 
(c) all other parts are to be classified in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 
85.22, 85.29 or 85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48.

IMPORT DUTIES [CAP. 337. 671 
3. Unless the context otherwise requires, composite machines consisting of two or more machines 
fitted together to form a whole and other machines adapted for the purpose of performing two or 
more complementary or alternative functions are to be classified as if consisting only of that 
component or as being that machine which performs the principal function. 
4. Where a machine (including a combination of machines) consists of individual components 
(whether separate or interconnected by piping, by transmission devices, by electric cables or by 
other devices) intended to contribute together to a clearly defined function covered by one of the 
headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading 
appropriate to that function. 
5. For the purpose of these Notes, the expression "machine" means any machine, machinery, plant, 
equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. 
ADDITIONAL NOTE 
1. Tools necessary for the assembly or maintenance of machines are to be classified with those 
machines if imported with them. Interchangeable tools imported with machines are also to be 
classified therewith if they form part of the normal equipment of the machines and are normally 
sold with them.

672 CAP. 337.] IMPORT DUTIES 
CHAPTER 84 
NUCLEAR REACTORS, BOILERS, MACHINERY AND 
MECHANICAL APPLIANCES; PARTS THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) millstones, grindstones or other articles of Chapter 68; 
(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of 
machinery or appliances of any material (Chapter 69); 
(c) laboratory glassware (heading No. 70.17); machinery, appliances or other articles for 
technical uses or parts thereof, of glass (heading no. 70.19 or 70.20); 
(d) articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 
to 76 or 78 to 81); 
(e) electro mechanical tools for working in the hand, of heading No.85.08 or electro mechanical 
domestic appliances of heading No. 85.09; or 
(f) hand operated mechanical floor sweepers, not motorised (heading No.96.03). 
2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a 
description in one or more of the headings Nos. 84.01 to 84.24 and at the same time to a 
description in one or other of the headings Nos.84.25 to 84.80 is to be classified under the 
appropriate heading of the former group and not the latter. Heading No. 84.19 does not, however, 
cover: 
(a) germination plant, incubators or brooders (heading No. 84.36); 
(b) grain dampening machines (heading No. 84.37); 
(c) diffusing apparatus for sugar juice extraction (heading No. 84.38); 
(d) machinery for the heat treatment of textile yarns, fabrics or made up textile articles (heading 
No. 84.51); or 
(e) machinery or plant, designed for mechanical operation, in which a change of temperature, 
even if necessary, is subsidiary. Heading No. 84.22 does not cover: 
(a) sewing machines for closing bags or similar containers (heading No. 84.52); or 
(b) office machinery of heading No. 84.72. 
Heading No. 84.24 does not cover: 
Ink-jet printing machines (heading No. 84.43 or 84.71). 
3. A machine tool for working any material which answers to a description in heading No. 84.56 
and at the same time to a description in heading No. 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 
84.65 is to be classified in heading No.84.56. 
4. Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including 
turning centres), which can carry out different types of machine operations either: 
(a) by automatic tool change from a magazine or the like in conformity with a machining 
programme (machining centres), 
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a 
fixed position workpiece (unit construction machines, single station), or 
(c) by the automatic transfer of the workpiece to different unit heads (multi station transfer 
machines). 
5.A For the purposes of heading No. 84.71, the expression "automatic data processing machines" 
means: 
(a) digital machines, capable of (1) storing the processing program or programs and at least the 
data immediately necessary for the execution of the program; (2) being freely programmed 
in accordance with the requirements of the user; (3) performing arithmetical computations 
specified by the user; and, (4) executing, without human intervention, a processing program 
which requires them to modify their execution, by logical decision during the processing

IMPORT DUTIES [CAP. 337. 673 
run; 
(b) analogue machines capable of simulating mathematical models and comprising at least: 
analogue elements, control elements and programming elements; 
(c) Hybrid machines consisting of either a digital machine with analogue elements or an 
analogue machine with digital elements. 
B Automatic data processing machines may be in the form of systems consisting of a variable 
number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part 
of a complete system if it meets all of the following conditions: 
(a) it is of a kind solely or principally used in an automatic data processing system; 
(b) it is connectable to the central processing unit either directly or through one or more other 
units; 
(c) it is able to accept or deliver data in a form (codes or signals) which can be used by the 
system. 
C Separately presented units of an automatic data processing machine are to be classified in heading 
No. 84.71. 
D Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the 
conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of 
heading No. 84.71. 
E Machines performing a specific function other than data processing and incorporating or working 
in conjunction with an automatic data processing machine are to be classified in the headings 
appropriate to their respective functions or, failing that, in residual headings. 
Heading No. 84.71 does not cover machines incorporating or working in conjunction with an 
automatic data processing machine and performing a specific function. Such machines are 
classified in the headings appropriate to their respective functions or, failing that, in residual 
headings. 
6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum 
diameters of which do not differ from the nominal diameter by more than 1% or by more than 
0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26. 
7. A machine which is used for more than one purpose is, for the purposes of classificaion, to be 
treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 
3 to Section XVI, a machine the principal purpose of which is not described in any heading or for 
which no one purpose is the principal purpose is, unless the context otherwise requires, to be 
classified in heading No. 84.79. Heading No. 84.79 also covers machines for making rope or 
cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any 
other material or from a combination of such materials. 
8. For the purposes of heading No. 84.70, the term "pocket-size" applies only to machines the 
dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 
SUBHEADING NOTES 
1. For the purposes of subheading No. 8471.49, the term "sytems" means automatic data processing 
machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which 
comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), 
and one output unit (for example, a visual display unit or a printer). 
2. Subheading No. 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter 
not exceeding 5 mm and having a length which is at least three times the diameter. The ends of 
the rollers may be rounded.

674 CAP. 337.] IMPORT DUTIES 
ADDITIONAL NOTE 
1. For the purposes of subheadings 8407.10 and 8409.10, the expression "aircraft engines" shall 
apply only to engines designed for fitting with an airscrew or rotor. 
H.S. Code 
Number Description Import Duty 
84.01 Nuclear reactors; fuel elements (cartridges), nonirridiated, 
for nuclear reactors; machinery and apparatus 
for isotopic separation: 
8401.10.00.00 - Nuclear reactors (Euratom) 6.2 
8401.20.00.00 - Machinery and apparatus for isotopic separation, and parts 
thereof (Euratom) 4.1 
8401.30.00.00 - Fuel elements (cartridges), non-irradiated (Euratom) 6.2 
8401.40.00.00 - Parts of nuclear reactors (Euratom) 6.2 
84.02 Steam or other vapour generating boilers (other than 
central heating hot water boilers capable also of producing 
low pressure steam); super-heated water boilers: 
- Steam or other vapour generating boilers: 
8402.11.00.00 - - Watertube boilers with a steam production exceeding 45 t 
per hour 5.5 
8402.12.00.00 - - Watertube boilers with a steam production not exceeding 
45 t per hour 5.5 
8402.19 - - Other vapour generating boilers, including hybrid boilers: 
8402.19.10.00 - - - Firetube boilers 5.5 
8402.19.90.00 - - - Other 5.5 
8402.20.00.00 - Super-heated water boilers 5.5 
8402.90.00.00 - Parts 2.7 
84.03 Central heating boilers other than those of heading No. 
84.02: 
8403.10 - Boilers: 
8403.10.10.00 - - Of cast iron 5.6 
8403.10.90.00 - - Other 5.6 
8403.90 - Parts: 
8403.90.10.00 - - Of cast iron 5.6 
8403.90.90.00 - - Other 5.6

IMPORT DUTIES [CAP. 337. 675 
84.04 Auxiliary plant for use with boilers of heading No. 84.02 or 
84.03 (for example, economisers, superheaters, soot 
removers, gas recoverers); condensers for steam or other 
vapour power units: 
8404.10.00.00 - Auxiliary plant for use with boilers of heading No. 84.02 or 
84.03 5.6 
8404.20.00.00 - Condensers for steam or other vapour power units 5.5 
8404.90.00.00 - Parts 5.6 
84.05 Producer gas or water gas generators, with or without 
their purifiers; acetylene gas generators and similar water 
process gas generators, with or without their purifiers: 
8405.10.00.00 - Producer gas or water gas generators, with or without their 
purifiers; acetylene gas generators and similar water 
process gas generators with or without their purifiers 4.1 
8405.90.00.00 - Parts 4.1 
84.06 Steam turbines and other vapour turbines: 
8406.10.00.00 - Turbines for marine propulsion 5 
- Other turbines: 
8406.81 - - Of an output exceeding 40 MW: 
8406.81.10.00 - - - Steam turbines for electricity generation 2.7 
8406.81.90.00 - - - Other 2.7 
8406.82 - - Of an output not exceeding 40 MW: 
- - - Steam turbines for electricity generation, of a power: 
8406.82.11.00 - - - - Not exceeding 10 MW 2.7 
8406.82.19.00 - - - - Exceeding 10 MW 2.7 
8406.82.90.00 - - - Other 2.7 
8406.90 - Parts: 
8406.90.10.00 - - Stator blades, rotors and their blades 2.7 
8406.90.90.00 - - Other 2.7 
84.07 Spark-ignition reciprocating or rotary internal 
combustion piston engines: 
8407.10 - Aircraft engines: 
H.S. Code 
Number Description Import Duty

676 CAP. 337.] IMPORT DUTIES 
8407.10.10.00 - - For use in civil aircraft 0 
8407.10.90.00 - - Other 4 
8407.21 - Marine propulsion engines: 
- - Outboard motors: 
8407.21.10.00 - - - Of a cylinder capacity not exceeding 325 cm3 10 
- - - Of a cylinder capacity exceeding 325 cm3: 
8407.21.91.00 - - - - Of a power not exceeding 30 kW 7 
8407.21.99.00 - - - - Of a power exceeding 30 kW 7 
8407.29 - - Other: 
8407.29.20.00 - - - Of a power not exceeding 200 kW 6.9 
8407.29.80.00 - - - Of a power exceeding 200 kW 6.9 
- Reciprocating piston engines of a kind used for the 
propulsion of vehicles of Chapter 87: 
8407.31.00.00 - - Of a cylinder capacity not exceeding 50 cm3 5.8 
8407.32 - - Of a cylinder capacity exceeding 50 cm3 but not exceeding 
250 cm3: 
8407.32.10.00 - - - Of a cylinder capacity exceeding 50 cm3 but not exceeding 
125 cm3 5.8 
8407.32.90.00 - - - Of a cylinder capacity exceeding 125 cm3 but not 
exceeding 250 cm3 5.8 
8407.33 - - Of a cylinder capacity exceeding 250 cm3 but not exceeding 
1 000 cm3: 
8407.33.10.00 - - - For the industrial assembly of: pedestrian-controlled 
tractors of subheading 8701.10; motor vehicles of heading 
Nos. 87.03, 87.04 and 87.05 4.9 
8407.33.90.00 - - - Other 6.9 
8407.34 - - Of a cylinder capacity exceeding 1 000 cm3: 
8407.34.10.00 - - - For the industrial assembly of: pedestrian-controlled 
tractors of subheading 8701.10; motor vehicles of heading 
No. 87.03; motor vehicles of heading No. 87.04 with an 
engine of a cylinder capacity of less than 2 800 cm3; motor 
vehicles of heading No. 87.05 4.9 
- - - Other: 
8407.34.30.00 - - - - Used 6.9 
- - - - New, of a cylinder capacity: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 677 
8407.34.91.00 - - - - - Not exceeding 1 500 cm3 6.9 
8407.34.99.00 - - - - - Exceeding 1 500 cm3 6.9 
8407.90 - Other engines: 
8407.90.10.00 - - Of a cylinder capacity not exceeding 250 cm3 5.8 
- - Of a cylinder capacity exceeding 250 cm3: 
8407.90.50.00 - - - For the industrial assembly of: pedestrian-controlled 
tractors of subheading 8701.10; motor vehicles of heading 
No. 87.03; motor vehicles of heading No. 87.04 with an 
engine of a cylinder capacity of less than 2 800 cm3; motor 
vehicles of heading No. 87.05 4.9 
- - - Other: 
8407.90.80.00 - - - - Of a power not exceeding 10 kW 6.9 
8407.90.90.00 - - - - Of a power exceeding 10 kW 6.9 
84.08 Compression-ignition internal combustion piston engines 
(diesel or semi-diesel engines): 
8408.10 - Marine propulsion engines: 
- - Used: 
8408.10.11.00 - - - For sea-going vessels of heading Nos. 89.01 to 89.06, tugs 
of subheading 8904.00.10.00 and warships of subheading 
8906.00.10.00 5.3 
8408.10.19.00 - - - Other 5.3 
- - New, of a power: 
- - - Not exceeding 15 kW: 
8408.10.22.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.24.00 - - - - Other 5.3 
- - - Exceeding 15 kW but not exceeding 50 kW: 
8408.10.26.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.28.00 - - - - Other 5.3 
- - - Exceeding 50 kW but not exceeding 100 kW: 
8408.10.31.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
H.S. Code 
Number Description Import Duty

678 CAP. 337.] IMPORT DUTIES 
8408.10.39.00 - - - - Other 5.3 
- - - Exceeding 100 kW but not exceeding 200 kW: 
8408.10.41.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.49.00 - - - - Other 5.3 
- - - Exceeding 200 kW but not exceeding 300 kW: 
8408.10.51.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.59.00 - - - - Other 5.3 
- - - Exceeding 300 kW but not exceeding 500 kW: 
8408.10.61.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.69.00 - - - - Other 5.3 
- - - Exceeding 500 kW but not exceeding 1 000 kW: 
8408.10.71.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.79.00 - - - - Other 5.3 
- - - Exceeding 1 000 kW but not exceeding 5000 kW: 
8408.10.81.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.89.00 - - - - Other 5.3 
- - - Exceeding 5 000 kW: 
8408.10.91.00 - - - - For sea-going vessels of heading Nos. 89.01 to 89.06, 
tugs of subheading 8904.00.10.00 and warships of 
subheading 8906.00.10.00 5.3 
8408.10.99.00 - - - - Other 5.3 
8408.20 - Engines of a kind used for the propulsion of vehicles of 
Chapter 87: 
8408.20.10.00 - - For the industrial assembly of: pedestrian-controlled 
tractors of subheading 8701.10; motor vehicles of heading 
No. 87.03; motor vehicles of heading No. 87.04 with an 
engine of a cylinder capacity of less than 2 500 cm3; motor 
vehicles of heading No. 87.05 4.9 
- - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 679 
- - - For wheeled agricultural or forestry tractors, of a power: 
8408.20.31.00 - - - - Not exceeding 50 kW 4.2 
8408.20.35.00 - - - - Exceeding 50 kW but not exceeding 100 kW 4.2 
8408.20.37.00 - - - - Exceeding 100 kW 4.2 
- - - For other vehicles of Chapter 87, of a power: 
8408.20.51.00 - - - - Not exceeding 50 kW 6.9 
8408.20.55.00 - - - - Exceeding 50 kW but not exceeding 100 kW 6.9 
8408.20.57.00 - - - - Exceeding 100 kW but not exceeding 200 kW 6.9 
8408.20.99.00 - - - - Exceeding 200 kW 6.9 
8408.90 - Other engines: 
8408.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8408.90.21.00 - - - For rail traction 6.9 
- - - Other: 
8408.90.29.00 - - - - Used 6.9 
- - - - New, of a power: 
8408.90.31.00 - - - - - Not exceeding 15 kW 6.9 
8408.90.33.00 - - - - - Exceeding 15 kW but not exceeding 30 kW 6.9 
8408.90.36.00 - - - - - Exceeding 30 kW but not exceeding 50 kW 6.9 
8408.90.37.00 - - - - - Exceeding 50 kW but not exceeding 100 kW 6.9 
8408.90.51.00 - - - - - Exceeding 100 kW but not exceeding 200 kW 6.9 
8408.90.55.00 - - - - - Exceeding 200 kW but not exceeding 300 kW 6.9 
8408.90.57.00 - - - - - Exceeding 300 kW but not exceeding 500 kW 6.9 
8408.90.71.00 - - - - - Exceeding 500 kW but not exceeding 1 000 kW 6.9 
8408.90.75.00 - - - - - Exceeding 1 000 kW but not exceeding 5 000 kW 6.9 
8408.90.99.00 - - - - - Exceeding 5 000 kW 6.9 
84.09 Parts suitable for use solely or principally with the engines 
of heading No. 84.07 or 84.08: 
8409.10 - For aircraft engines: 
8409.10.10.00 - - For engines for use in civil aircraft 0 
8409.10.90.00 - - Other 3.8 
- Other: 
H.S. Code 
Number Description Import Duty

680 CAP. 337.] IMPORT DUTIES 
8409.91.00.00 - - Suitable for use solely or principally with spark-ignition 
internal combustion piston engines 4.9 
8409.99.00.00 - - Other 4.9 
84.10 Hydraulic turbines, water wheels, and regulators therefor: 
- Hydraulic turbines and water wheels: 
8410.11.00.00 - - Of a power not exceeding 1 000 kW 6 
8410.12.00.00 - - Of a power exceeding 1 000 kW but not exceeding 10 000 
kW 6 
8410.13.00.00 - - Of a power exceeding 10 000 kW 6 
8410.90 - Parts, including regulators: 
8410.90.10.00 - - Of cast iron or cast steel 4.5 
8410.90.90.00 - - Other 4.5 
84.11 Turbo-jets, turbo-propellers and other gas turbines: 
- Turbo-jets: 
8411.11 - - Of a thrust not exceeding 25 kN: 
8411.11.10.00 - - - For use in civil aircraft 0 
8411.11.90.00 - - - Other 0 
8411.12 - - Of a thrust exceeding 25 kN: 
- - - For use in civil aircraft: 
8411.12.11.00 - - - - Of a thrust exceeding 25 kN but not exceeding 44 kN 0 
8411.12.13.00 - - - - Of a thrust exceeding 44 kN but not exceeding 132 kN 0 
8411.12.19.00 - - - - Of a thrust exceeding 132 kN 0 
8411.12.90.00 - - - Other 0 
- Turbo-propellers: 
8411.21 - - Of a power not exceeding 1 100 kW: 
8411.21.10.00 - - - For use in civil aircraft 0 
8411.21.90.00 - - - Other 0 
8411.22 - - Of a power exceeding 1 100 kW: 
- - - For use in civil aircraft: 
8411.22.11.00 - - - - Of a power exceeding 1 100 kW but not exceeding 3 
730 kW 0 
8411.22.19.00 - - - - Of a power exceeding 3 730 kW 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 681 
8411.22.90.00 - - - Other 3.8 
- Other gas turbines: 
8411.81 - - Of a power not exceeding 5 000 kW: 
8411.81.10.00 - - - For use in civil aircraft 0 
8411.81.90.00 - - - Other 4.1 
8411.82 - - Of a power exceeding 5 000 kW: 
8411.82.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8411.82.91.00 - - - - Of a power exceeding 5 000 kW but not exceeding 
20 000 kW 5.5 
8411.82.93.00 - - - - Of a power exceeding 20 000 kW but not exceeding 
50 000 kW 5.5 
8411.82.99.00 - - - - Of a power exceeding 50 000 kW 5.5 
- Parts: 
8411.91 - - Of turbo-jets or turbo-propellers: 
8411.91.10.00 - - - For use in civil aircraft 0 
8411.91.90.00 - - - Other 0 
8411.99 - - Other: 
8411.99.10.00 - - - Of gas turbines, for use in civil aircraft 0 
8411.99.90.00 - - - Other 4.1 
84.12 Other engines and motors: 
8412.10 - Reaction engines other than turbo-jets: 
8412.10.10.00 - - For use in civil aircraft 0 
8412.10.90.00 - - Other 4.4 
- Hydraulic power engines and motors: 
8412.21 - - Linear acting (cylinders): 
8412.21.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8412.21.91.00 - - - - Hydraulic systems 6 
8412.21.99.00 - - - - Other 6 
8412.29 - - Other: 
8412.29.10.00 - - - For use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

682 CAP. 337.] IMPORT DUTIES 
- - - Other: 
8412.29.50.00 - - - - Hydraulic systems 7 
- - - - Other: 
8412.29.91.00 - - - - - Hydraulic fluid power motors 7 
8412.29.99.00 - - - - - Other 7 
- Pneumatic power engines and motors: 
8412.31 - - Linear acting (cylinders): 
8412.31.10.00 - - - For use in civil aircraft 0 
8412.31.90.00 - - - Other 7 
8412.39 - - Other: 
8412.39.10.00 - - - For use in civil aircraft 0 
8412.39.90.00 - - - Other 7 
8412.80 - Other: 
8412.80.10.00 - - Steam or other vapour power engines 2.7 
- - Other: 
8412.80.91.00 - - - For use in civil aircraft 0 
8412.80.99.00 - - - Other 4.2 
8412.90 - Parts: 
8412.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8412.90.30.00 - - - Of reaction engines other than turbo-jets 3.8 
8412.90.50.00 - - - Of hydraulic power engines and motors 6 
8412.90.90.00 - - - Other 5.5 
84.13 Pumps for liquids, whether or not fitted with a measuring 
device; liquid elevators: 
- Pumps fitted or designed to be fitted with a measuring 
device: 
8413.11.00.00 - - Pumps for dispensing fuel or lubricants, of the type used in 
filling stations or in garages 4.6 
8413.19 - - Other: 
8413.19.10.00 - - - For use in civil aircraft 0 
8413.19.90.00 - - - Other 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 683 
8413.20 - Hand pumps, other than those of subheading No. 8413.11 or 
8413.19: 
8413.20.10.00 - - For use in civil aircraft 0 
8413.20.90.00 - - Other 4 
8413.30 - Fuel, lubricating or cooling medium pumps for internal 
combustion piston engines: 
8413.30.10.00 - - For use in civil aircraft 0 
- - Other: 
8413.30.91.00 - - - Injection pumps 4 
8413.30.99.00 - - - Other 4 
8413.40.00.00 - Concrete pumps 4 
8413.50 - Other reciprocating positive displacement pumps: 
8413.50.10.00 - - For use in civil aircraft 0 
- - Other: 
8413.50.30.00 - - - Hydraulic units 4 
8413.50.50.00 - - - Dosing and proportioning pumps 4 
- - - Other: 
- - - - Piston pumps: 
8413.50.71.00 - - - - - Hydraulic fluid power 4 
8413.50.79.00 - - - - - Other 4 
8413.50.90.00 - - - - Other 4 
8413.60 - Other rotary positive displacement pumps: 
8413.60.10.00 - - For use in civil aircraft 0 
- - Other: 
8413.60.30.00 - - - Hydraulic units 4 
- - - Other: 
- - - - Gear pumps: 
8413.60.41.00 - - - - - Hydraulic fluid power 4 
8413.60.49.00 - - - - - Other 4 
- - - - Vane pumps: 
8413.60.51.00 - - - - - Hydraulic fluid power 4 
8413.60.59.00 - - - - - Other 4 
8413.60.60.00 - - - - Screw pumps 4 
H.S. Code 
Number Description Import Duty

684 CAP. 337.] IMPORT DUTIES 
8413.60.90.00 - - - - Other 4 
8413.70 - Other centrifugal pumps: 
8413.70.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Submersible pumps: 
8413.70.21.00 - - - - Single-stage 4 
8413.70.29.00 - - - - Multi-stage 4 
8413.70.30.00 - - - Glandless impeller pumps for heating systems and warm 
water supply 4 
- - - Other, with a discharge outlet diameter: 
8413.70.40.00 - - - - Not exceeding 15 mm 4 
- - - - Exceeding 15 mm: 
8413.70.50.00 - - - - - Channel impeller pumps and side channel pumps 4 
- - - - - Radial flow pumps: 
- - - - - - Single-stage: 
- - - - - - - With single entry impeller: 
8413.70.61.00 - - - - - - - - Monobloc 4 
8413.70.69.00 - - - - - - - - Other 4 
8413.70.70.00 - - - - - - - With more than one entry impeller 4 
8413.70.80.00 - - - - - - Multi-stage 4 
- - - - - Other centrifugal pumps: 
8413.70.91.00 - - - - - - Single-stage 4 
8413.70.99.00 - - - - - - Multi-stage 4 
- Other pumps; liquid elevators: 
8413.81 - - Pumps: 
8413.81.10.00 - - - For use in civil aircraft 0 
8413.81.90.00 - - - Other 4 
8413.82.00.00 - - Liquid elevators 4.1 
- Parts: 
8413.91 - - Of pumps: 
8413.91.10.00 - - - For use in civil aircraft 0 
8413.91.90.00 - - - Other 4 
8413.92.00.00 - - Of liquid elevators 4.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 685 
84.14 Air or vacuum pumps, air or other gas compressors and 
fans; ventilating or recycling hoods incorporating a fan, 
whether or not fitted with filters: 
8414.10 - Vacum pumps: 
8414.10.10.00 - - For use in civil aircraft 0 
8414.10.20.00 - - For use in semiconductor production 4.4 
- - Other: 
8414.10.30.00 - - - Rotary piston pumps, sliding vane rotary pumps, molecular 
drag pumps and Roots pumps 4.4 
- - - Other: 
8414.10.50.00 - - - - Diffusion pumps, cryopumps and absorption pumps 4.4 
8414.10.80.00 - - - - Other 4.4 
8414.20 - Hand- or foot-operated air pumps: 
8414.20.10.00 - - For use in civil aircraft 0 
- - Other: 
8414.20.91.00 - - - Hand pumps for cycles 0 
- - - Other: 
8414.20.99.10 - - - - Of the household type 4.4 
8414.20.99.90 - - - - Other 2.2 
8414.30 - Compressors of a kind used in refrigerating equipment: 
8414.30.10.00 - - For use in civil aircraft 0 
- - Other: 
8414.30.30.00 - - - Of a power not exceeding 0.4 kW 4.4 
- - - Of a power exceeding 0.4 kW: 
8414.30.91.00 - - - - Hermetic or semi-hermetic 4.4 
8414.30.99.00 - - - - Other 4.4 
8414.40 - Air compressors mounted on a wheeled chassis for towing: 
8414.40.10.00 - - Giving a flow per minute not exceeding 2 m3 4.4 
8414.40.90.00 - - Giving a flow per minute exceeding 2 m3 4.4 
- Fans: 
8414.51 - - Table, floor, wall, window, ceiling or roof fans, with a selfcontained 
electric motor of an output not exceeding 125 W: 
8414.51.10.00 - - - For use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

686 CAP. 337.] IMPORT DUTIES 
8414.51.90.00 - - - Other 5.1 
8414.59 - - Other: 
8414.59.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8414.59.30.00 - - - - Axial fans 4.6 
8414.59.50.00 - - - - Centrifugal fans 4.6 
8414.59.90.00 - - - - Other 4.6 
8414.60.00.00 - Hoods having a maximum horizontal side not exceeding 120 
cm 5.1 
8414.80 - Other: 
8414.80.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Turbo-compressors: 
8414.80.21.00 - - - - Single-stage 4.4 
8414.80.29.00 - - - - Multi-stage 4.4 
- - - Reciprocating displacement compressors, having a gauge 
pressure capacity: 
- - - - Not exceeding 15 bar, giving a flow per hour: 
8414.80.31.00 - - - - - Not exceeding 60 m3 4.4 
8414.80.39.00 - - - - - Exceeding 60 m3 4.4 
- - - - Exceeding 15 bar, giving a flow per hour: 
8414.80.41.00 - - - - - Not exceeding 120 m3 4.4 
8414.80.49.00 - - - - - Exceeding 120 m3 4.4 
- - - Rotary displacement compressors: 
8414.80.60.00 - - - - Single-shaft 4.4 
- - - - Multi-shaft: 
8414.80.71.00 - - - - - Screw compressors 4.4 
8414.80.79.00 - - - - - Other 4.4 
8414.80.90.00 - - - Other 4.4 
8414.90 - Parts: 
8414.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8414.90.90.10 - - - For articles of this heading, not of the household type 2.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 687 
8414.90.90.90 - - - Other 4.4 
84.15 Air conditioning machines, comprising a motor-driven fan 
and elements for changing the temperature and humidity, 
including those machines in which the humidity cannot be 
separately regulated: 
8415.10.00.00 - Window or wall types, self-contained 3.8 
8415.20.00.00 - Of a kind used for persons, in motor vehicles 5.3 
- Other: 
8415.81 - - Incorporating a refrigerating unit and a valve for reversal 
of the cooling/heat cycle: 
8415.81.10.00 - - - For use in civil aircraft 0 
8415.81.90.00 - - - Other 5.3 
8415.82 - - Other, incorporating a refrigerating unit: 
8415.82.10.00 - - - For use in civil aircraft 0 
8415.82.80.00 - - - Other 5.3 
8415.83 - - Not incorporating a refrigerating unit: 
8415.83.10.00 - - - For use in civil aircraft 0 
8415.83.90.00 - - - Other 5.3 
8415.90 - Parts: 
8415.90.10.00 - - Of air conditioning machines of subheading 8415.81, 
8415.82 or 8415.83, for use in civil aircraft 0 
8415.90.90.00 - - Other 5.3 
84.16 Furnace burners for liquid fuel, for pulverised solid fuel or 
for gas; mechanical stokers, including their mechanical 
grates, mechanical ash dischargers and similar appliances: 
8416.10 - Furnace burners for liquid fuel: 
8416.10.10.00 - - Incorporating an automatic control device 4.1 
8416.10.90.00 - - Other 4.1 
8416.20 - Other furnace burners, including combination burners: 
8416.20.10.00 - - Only for gas, monobloc, incorporating a ventilator and a 
control device 4.1 
8416.20.90.00 - - Other 4.1 
8416.30.00.00 - Mechanical stokers, including their mechanical grates, 
mechanical ash dischargers and similar appliances 4.1 
H.S. Code 
Number Description Import Duty

688 CAP. 337.] IMPORT DUTIES 
8416.90.00.00 - Parts 4.1 
84.17 Industrial or labotatory furnaces and ovens, including 
incinerators, non-electric: 
8417.10.00.00 - Furnaces and ovens for the roasting, melting or other heattreatment 
of ores, pyrites or of metals 0 
8417.20 - Bakery ovens, including biscuit ovens: 
8417.20.10.00 - - Tunnel ovens 4.1 
8417.20.90.00 - - Other 4.1 
8417.80 - Other: 
8417.80.10.00 - - Furnaces and ovens for the incineration of rubbish 4.1 
8417.80.20.00 - - Tunel ovens and muffle furnaces for fixing ceramic 
products 4.1 
8417.80.80.00 - - Other 4.1 
8417.90.00.00 - Parts 4.1 
84.18 Refrigerators, freezers and other refrigerating or freezing 
equipment, electric or other, heat pumps other than air 
conditioning machines of heading No. 84.15: 
8418.10 - Combined refrigerator-freezers, fitted with separate 
external doors: 
8418.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8418.10.91.00 - - - Of a capacity exceeding 340 litres 3.8 
8418.10.99.00 - - - Other 3.8 
- Refrigerators, household type: 
8418.21 - - Compression-type: 
8418.21.10.00 - - - Of a capacity exceeding 340 litres 3 
- - - Other: 
8418.21.51.00 - - - - Table model 3.8 
8418.21.59.00 - - - - Building-in type 3.8 
- - - - Other, of a capacity: 
8418.21.91.00 - - - - - Not exceeding 250 litres 3.8 
8418.21.99.00 - - - - - Exceeding 250 litres but not exceeding 340 litres 3.8 
8418.22.00.00 - - Absorption-type, electrical 3.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 689 
8418.29.00.00 - - Other 3.8 
8418.30 - Freezers of the chest type, not exceeding 800 litres capacity: 
8418.30.10.00 - - For use in civil aircraft 0 
- - Other: 
8418.30.91.00 - - - Of a capacity not exceeding 400 litres 3.8 
8418.30.99.00 - - - Of a capacity exceeding 400 litres but not exceeding 800 
litres 3.8 
8418.40 - Freezers of the upright type, not exceeding 900 litres 
capacity: 
8418.40.10.00 - - For use in civil aircraft 0 
- - Other: 
8418.40.91.00 - - - Of a capacity not exceeding 250 litres 3.8 
8418.40.99.00 - - - Of a capacity exceeding 250 litres but not exceeding 900 
litres 3.8 
8418.50 - Other refrigerating or freezing chests, cabinets, display 
counters, show-cases and similar refrigerating or freezing 
furniture: 
- - Refrigerated show-cases and counters (incorporating a 
refrigerating unit or evaporator): 
8418.50.11.00 - - - For frozen food storage 3.8 
8418.50.19.00 - - - Other 3.8 
- - Other refrigerating furniture: 
8418.50.91.00 - - - For deep-freezing, other than that of subheadings 8418.30 
and 8418.40 3.8 
8418.50.99.00 - - - Other 3.8 
- Other refrigerating or freezing equipment, heat pumps: 
8418.61 - - Compression type units whose condensers are heat 
exchangers: 
8418.61.10.00 - - - For use in civil aircraft 0 
8418.61.90.00 - - - Other 3.8 
8418.69 - - Other: 
8418.69.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8418.69.91.00 - - - - Absorption heat pumps 3.8 
8418.69.99.00 - - - - Other 3.8 
H.S. Code 
Number Description Import Duty

690 CAP. 337.] IMPORT DUTIES 
- Parts: 
8418.91.00.00 - - Furniture designed to receive refrigerating or freezing 
equipment 3.8 
8418.99 - - Other: 
8418.99.10.00 - - - Evaporators and condensers, excluding those for 
refrigerators of the household type 3 
8418.99.90.00 - - - Other 3.8 
84.19 Machinery, plant or laboratory equipment, whether or not 
electrically heated, for the treatment of materials by a 
process involving a change of temperature such as heating, 
cooking, roasting, distilling, rectifying, sterilisng, 
pasteurising, steaming, drying, evaporating, vaporising, 
condensing or cooling, other than machinery or plant of a 
kind used for domestic purposes; instantaneous or storage 
water heaters, non-electric: 
- Instantaneous or storage water heaters, non-electric: 
8419.11.00.00 - - Instantaneous gas water heaters 4.4 
8419.19 - - Other: 
8419.19.00.10 - - - Solar storage water heaters 2.6 
8419.19.00.90 - - - Other 2.6 
8419.20.00.00 - Medical, surgical or laboratory sterilisers 0 
- Driers: 
8419.31.00.00 - - For agricultural products 4.1 
8419.32.00.00 - - For wood, paper pulp, paper or paperboard 4.1 
8419.39 - - Other: 
8419.39.10.00 - - - For ceramic articles 4.1 
8419.39.90.00 - - - Other 4.1 
8419.40.00.00 - Distilling or rectifying plant 4.1 
8419.50 - Heat exchange units: 
8419.50.10.00 - - For use in civil aircraft 0 
8419.50.90.00 - - Other 3.5 
8419.60.00.00 - Machinery for liquefying air or other gases 4.1 
- Other machinery, plant and equipment: 
8419.81 - - For making hot drinks or for cooking or heating food: 
8419.81.10.00 - - - For use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 691 
- - - Other: 
8419.81.91.00 - - - - Percolators and other appliances for making coffee and 
other hot drinks 5.8 
8419.81.99.00 - - - - Other 4.1 
8419.89 - - Other: 
8419.89.10.00 - - - Cooling towers and similar plant for direct cooling 
(without a separating wall) by means of recirculated water 4.1 
8419.89.15.00 - - - Apparatus for rapid heating of semiconductor wafers 4.1 
8419.89.20.00 - - - Apparatus for chemical vapour deposition on 
semiconductor wafers 4.1 
8419.89.25.00 - - - Apparatus for physical vapour deposition by electronic 
beam or evaporation on semiconductor wafers 4.1 
8419.89.27.00 - - - Apparatus for chemical vapour deposition on LCD 
substrates 4.1 
8419.89.30.00 - - - Vacum-vapour plant for the deposition of metal 4.1 
8419.89.98.00 - - - Other 4.1 
8419.90 - Parts: 
8419.90.10.00 - - Of heat exchange units, for use in civil aircraft 0 
8419.90.25.00 - - Of sterilizers of subheading 8419.20.00.00 and of apparatus 
of subheading 8419.89.15.00, 8419.89.20.00 or 
8419.89.25.00 4.1 
8419.90.50.00 - - Of apparatus of subheading 8419.89.27.00 4.1 
8419.90.80.00 - - Other 4.1 
84.20 Calendering or other rolling machines, other than for 
metals or glass, and cylinders therefor: 
8420.10 - Calendering or other rolling machines: 
8420.10.10.00 - - Of a kind used in the textile industry 3.8 
8420.10.30.00 - - Of a kind used in the paper industry 3.8 
8420.10.50.00 - - Of a kind used in the rubber or plastics industry 3.8 
8420.10.90.00 - - Other 3.8 
- Parts: 
8420.91 - - Cylinders: 
8420.91.10.00 - - - Of cast iron 1.7 
8420.91.80.00 - - - Other 2.2 
8420.99.00.00 - - Other 3.8 
H.S. Code 
Number Description Import Duty

692 CAP. 337.] IMPORT DUTIES 
84.21 Centrifuges, including centrifugal driers; filtering or 
purifying machinery and apparatus, for liquids or gases: 
- Centrifuges, including centrifugal driers: 
8421.11.00.00 - - Cream separators 3.8 
8421.12.00.00 - - Clothes-dryers 5.3 
8421.19 - - Other: 
8421.19.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8421.19.91.00 - - - - Centrifuges of a kind used in laboratories 3.8 
8421.19.94.00 - - - - Centrifuges of a kind used in the manufacture of 
semiconductor wafers 3.8 
8421.19.99.00 - - - - Other 3.8 
- Filtering or purifying machinery and apparatus for liquids: 
8421.21 - - For filtering or purifying water: 
8421.21.10.00 - - - For use in civil aircraft 0 
8421.21.90.00 - - - Other 1.7 
8421.22.00.00 - - For filtering or purifying beverages other than water 4.4 
8421.23 - - Oil- or petrol-filters for internal combustion engines: 
8421.23.10.00 - - - For use in civil aircraft 0 
8421.23.90.00 - - - Other 1.7 
8421.29 - - Other: 
8421.29.10.00 - - - For use in civil aircraft 0 
8421.29.90.00 - - - Other 4.4 
- Filtering or purifying machinery and apparatus for gases: 
8421.31 - - Intake air filters for internal combustion engines: 
8421.31.10.00 - - - For use in civil aircraft 0 
8421.31.90.00 - - - Other 4.4 
8421.39 - - Other: 
8421.39.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8421.39.30.00 - - - - Machinery and apparatus for filtering or purifying air 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 693 
- - - - Machinery and apparatus for filtering or purifying 
other gases: 
8421.39.51.00 - - - - - By a liquid process 4.4 
8421.39.71.00 - - - - - By a catalytic process 4.4 
8421.39.98.00 - - - - - Other 4.4 
- Parts: 
8421.91 - - Of centrifuges, including centrifugal driers: 
8421.91.10.00 - - - Of apparatus of subheading 8421.19.94.00 3.8 
8421.91.30.00 - - - Of spinners for coating photographic emulsions on LCD 
substrates of subheading 8421.19.99.00 3.8 
8421.91.90.00 - - - Other 3.8 
8421.99.00.00 - - Other 1.7 
84.22 Dish washing machines; machinery for cleaning or drying 
bottles or other containers; machinery for filling, closing, 
sealing or labelling bottles, cans, boxes, bags or other 
containers; machinery for capsuling bottles, jars, tubes 
and similar containers; other packing or wrapping 
machinery (including heat-shrink wrapping machinery) ; 
machinery for aerating beverages: 
- Dish washing machines: 
8422.11.00.00 - - Of the household type 4.9 
8422.19.00.00 - - Other 3.5 
8422.20.00.00 - Machinery for cleaning or drying bottles or other containers 3.5 
8422.30.00.00 - Machinery for filling, closing, sealing or labelling bottles, 
cans, boxes, bags or other containers; machinery for 
capsuling bottles, jars, tubes and similar containers; 
machinery for aerating beverages 3.5 
8422.40.00.00 - Other packing or wrapping machinery (including heatshrink 
machinery) 3.5 
8422.90 - Parts: 
8422.90.10.00 - - Of dish-washing machines 3.5 
8422.90.90.00 - - Other 3.5 
84.23 Weighing machines (excluding balances of a sensitivity of 5 
cg or better), including weight operated counting or 
checking machines; weighing machines of all kinds: 
H.S. Code 
Number Description Import Duty

694 CAP. 337.] IMPORT DUTIES 
8423.10 - Personal weighing machines, including baby scales; 
household scales: 
8423.10.10.00 - - Household scales 4.4 
8423.10.90.00 - - Other 4.4 
8423.20.00.00 - Scales for continuous weighing of goods on conveyors 4.4 
8423.30.00.00 - Constant weight scales and scales for discharging a predetermined 
weight of material into a bag or container, 
including hopper scales 4.4 
- Other weighing machinery: 
8423.81 - - Having a maximum weighing capacity not exceeding 30 kg: 
8423.81.10.00 - - - Check weighers and automatic control machines operating 
by reference to a pre-determined weight 4.4 
8423.81.30.00 - - - Machinery for weighing and labelling pre- packaged goods 4.4 
8423.81.50.00 - - - Shop-scales 4.4 
8423.81.90.00 - - - Other 4.4 
8423.82 - - Having a maximum weighing capacity exceeding 30 kg but 
not exceeding 5 000 kg: 
8423.82.10.00 - - - Check weighers and automatic control machines operating 
by reference to a pre-determined weight 4.4 
8423.82.90.00 - - - Other 4.4 
8423.89 - - Other: 
8423.89.10.00 - - - Weighbridges 4.4 
8423.89.90.00 - - - Other 4.4 
8423.90.00.00 - Weighing machine weights of all kinds, parts of weighing 
machinery 0 
84.24 Mechanical appliances (whether or not hand-operated) for 
projecting, dispersing or spraying liquids or powders; fire 
extinguishers, whether or not charged; spray guns and 
similar appliances; steam or sand blasting machines and 
similar jet projecting machines: 
8424.10 - Fire extinguishers, whether or not charged: 
8424.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8424.10.91.00 - - - Of a weight not exceeding 21 kg 4.4 
8424.10.99.00 - - - Other 4.4 
8424.20.00.00 - Spray guns and similar appliances 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 695 
8424.30 - Steam or sand blasting machines and similar jet projecting 
machines: 
- - Water cleaning appliances, with built-in motor: 
8424.30.01.00 - - - With heating device 4.4 
- - - Other, of an engine power: 
8424.30.05.00 - - - - Not exceeding 7.5 kW 4.4 
8424.30.09.00 - - - - Exceeding 7.5 kW 4.4 
- - Other machines: 
8424.30.10.00 - - - Compressed air operated 4.4 
8424.30.90.00 - - - Other 4.4 
- Other appliances: 
8424.81 - - Agricultural or horticultural: 
8424.81.10.00 - - - Watering appliances 1.7 
- - - Other: 
8424.81.30.00 - - - - Portable appliances 1.7 
- - - - Other: 
8424.81.91.00 - - - - - Sprayers and powder distributors designed to be 
mounted on or drawn by tractors 1.7 
8424.81.99.00 - - - - - Other 1.7 
8424.89 - - Other: 
8424.89.20.00 - - - Spraying appliances for etching, stripping or cleaning 
semiconductor wafers 0 
8424.89.30.00 - - - Deflash machines for cleaning the metal leads of 
semiconductor packages prior to the electroplating process 4.4 
8424.89.95.00 - - - Other 4.4 
8424.90 - Parts: 
8424.90.10.00 - - Of appliances of subheading 8424.89.20.00 4.4 
8424.90.30.00 - - Of appliances of subheading 8424.89.30.00 4.4 
8424.90.90.00 - - Other 4.4 
84.25 Pulley tackle and hoists other than skip hoists; winches 
and capstans; jacks: 
- Pulley tackle and hoists other than skip hoists or hoists of a 
kind used for raising vehicles: 
8425.11 - - Powered by electric motor: 
H.S. Code 
Number Description Import Duty

696 CAP. 337.] IMPORT DUTIES 
8425.11.10.00 - - - For use in civil aircraft 0 
8425.11.90.00 - - - Other 4.1 
8425.19 - - Other: 
8425.19.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8425.19.91.00 - - - - Manually operated chain hoists 0 
8425.19.99.00 - - - - Other 0 
8425.20.00.00 - Pit-head winding gear; winches specially designed for use 
underground 4.1 
- Other winches; capstans: 
8425.31 - - Powered by electric motor: 
8425.31.10.00 - - - For us in civil aircraft 0 
8425.31.90.00 - - - Other 0 
8425.39 - - Other: 
8425.39.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8425.39.91.00 - - - - Powered by internal combustion piston engines 4.1 
8425.39.99.00 - - - - Other 4.1 
- Jacks; hoists of kind used for raising vehicles: 
8425.41.00.00 - - Built-in jacking systems of a type used in garages 4.1 
8425.42 - - Other jacks and hoists, hydraulic: 
8425.42.10.00 - - - For use in civil aircraft 0 
8425.42.90.00 - - - Other 4.1 
8425.49 - - Other: 
8425.49.10.00 - - - For use in civil aircraft 0 
8425.49.90.00 - - - Other 4.1 
84.26 Ships’ derricks; cranes, including cable cranes, mobile 
lifting frames, straddle carriers and works trucks fitted 
with a crane: 
- Overhead travelling cranes, transporter cranes, transporter 
cranes, gantry cranes, bridge cranes, mobile lifting frames 
and straddle carriers: 
8426.11.00.00 - - Overhead travelling cranes on fixed support 4.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 697 
8426.12.00.00 - - Mobile lifting frames on tyres and straddle carriers 5.1 
8426.19.00.00 - - Other 4.1 
8426.20.00.00 - Tower cranes 4.1 
8426.30.00.00 - Portal or pedestal jib cranes 0 
- Other machinery, self-propelled: 
8426.41.00.00 - - On tyres 5.8 
8426.49.00.00 - - Other 4.1 
- Other machinery: 
8426.91 - - Designed for mounting on road vehicles: 
8426.91.10.00 - - - Hydraulic cranes designed for the loading and unloading of 
the vehicle 0 
8426.91.90.00 - - - Other 0 
8426.99 - - Other: 
8426.99.10.00 - - - For use in civil aircraft 0 
8426.99.90.00 - - - Other 0 
84.27 Fork-lift trucks; other works trucks fitted with lifting or 
handling equipment: 
8427.10 - Self-propelled trucks powered by an electric motor: 
8427.10.10.00 - - With a lifting height of 1 m or more 4.9 
8427.10.90.00 - - Other 4.9 
8427.20 - Other self-propelled trucks: 
- - With a lifting height of 1 m or more: 
8427.20.11.00 - - - Rough terrain fork-lift and other stacking trucks 4.9 
8427.20.19.00 - - - Other 4.9 
8427.20.90.00 - - Other 4.9 
8427.90.00.00 - Other trucks 0 
84.28 Other lifting, handling, loading or unloading machinery 
(for example, lifts, escalators, conveyors, teleferics): 
8428.10 - Lifts and skip hoists: 
8428.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8428.10.91.00 - - - Electrically operated 4.1 
H.S. Code 
Number Description Import Duty

698 CAP. 337.] IMPORT DUTIES 
8428.10.99.00 - - - Other 4.1 
8428.20 - Pneumatic elevators and conveyors: 
8428.20.10.00 - - For use in civil aircraft 0 
- - Other: 
8428.20.30.00 - - - Specially designed for use in agriculture 4.1 
- - - Other: 
8428.20.91.00 - - - - For bulk materials 4.1 
8428.20.99.00 - - - - Other 4.1 
- Other continuous -action elevators and conveyors, for goods 
or materials: 
8428.31.00.00 - - Specially designed for underground use 4.1 
8428.32.00.00 - - Other, bucket type 4.1 
8428.33 - - Other, belt type: 
8428.33.10.00 - - - For use in civil aircraft 0 
8428.33.90.00 - - - Other 4.1 
8428.39 - - Other: 
8428.39.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8428.39.91.00 - - - - Roller conveyors 4.1 
8428.39.93.00 - - - - Automated material handling machines for transport, 
handling and storage of semiconductor wafers, wafer 
cassettes, wafer boxes and other material for 
semiconductor devices 4.1 
8428.39.98.00 - - - - Other 4.1 
8428.40.00.00 - Escalators and moving walkways 4.1 
8428.50.00.00 - Mine wagon pushers, locomotive or wagon traversers, 
wagon tippers and similar railway wagon handling 
equipment 4.1 
8428.60.00.00 - Teleferics, chair-lifts, ski-draglines; traction mechanisms for 
funiculars 4.1 
8428.90 - Other machinery: 
8428.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8428.90.30.00 - - - Rolling-mill machinery; roller tables for feeding and 
removing products; tilters and manipulators for ingots, 
balls,bars and slabs 5.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 699 
- - - Other: 
- - - - Loaders specially designed for use in agriculture: 
8428.90.71.00 - - - - - Designed for attachment to agricultural tractors 4.1 
8428.90.79.00 - - - - - Other 4.1 
- - - - Other: 
8428.90.91.00 - - - - - Mechanical loaders for bulk material 4.1 
8428.90.98.00 - - - - - Other 4.1 
84.29 Self-propelled bulldozers, angledozers, graders, levellers, 
scrapers, mechanical shovels, excavators, shovel loaders, 
tamping machines and road rollers: 
- Bulldozers and angledozers: 
8429.11.00.00 - - Track laying 6.5 
8429.19.00.00 - - Other 0 
8429.20.00.00 - Graders and levellers 6.5 
8429.30.00.00 - Scrapers 5.8 
8429.40 - Tamping machines and road rollers: 
- - Road rollers: 
8429.40.10.00 - - - Vibratory 3.8 
8429.40.30.00 - - - Other 3.8 
8429.40.90.00 - - Tamping machines 6.5 
- Mechanical shovels, excavators and shovel loaders: 
8429.51 - - Front-end shovel loaders: 
8429.51.10.00 - - - Loaders specially designed for underground use 6 
- - - Other: 
8429.51.91.00 - - - - Crawler shovel loaders 6 
8429.51.99.00 - - - - Other 6 
8429.52 - - Machinery with a 360° revolving superstructure: 
8429.52.10.00 - - - Track-laying excavators 6.5 
8429.52.90.00 - - - Other 6.5 
8429.59.00.00 - - Other 6.5 
H.S. Code 
Number Description Import Duty

700 CAP. 337.] IMPORT DUTIES 
84.30 Other moving, grading, levelling, scraping, excavating, 
tamping, compacting, extracting or boring machinery, for 
earth, minerals or ores; pile-drivers and pile-extractors; 
snow- ploughs and snow-blowers: 
8430.10.00.00 - Pile-drivers and pile-extractors 5.1 
8430.20.00.00 - Snow-ploughs and snow-blowers 5.1 
- Coal or rock cutters and tunnelling machinery: 
8430.31.00.00 - - Self-propelled 6.5 
8430.39.00.00 - - Other 4.1 
- Other boring or sinking machinery: 
8430.41.00.00 - - Self-propelled 6.5 
8430.49.00.00 - - Other 2.9 
8430.50.00.00 - Other machinery, self-propelled 6.5 
- Other machinery, not self-propelled: 
8430.61.00.00 - - Tamping or compacting machinery 4.1 
8430.62.00.00 - - Scrapers 4.1 
8430.69.00.00 - - Other 4.1 
84.31 Parts suitable for use solely or principally with the 
machinery of headings Nos. 84.25 to 84.30: 
8431.10.00.00 - Of machinery of heading No. 84.25 0 
8431.20.00.00 - Of machinery of heading No. 84.27 5.3 
- Of machinery of heading No. 84.28: 
8431.31.00.00 - - Of lifts, skip hoists or escalators 4.1 
8431.39 - - Other: 
8431.39.10.00 - - - Of rolling-mill machinery of subheading 8428.90.30.00 5.6 
8431.39.90.00 - - - Other 4.1 
- Of machinery of heading No. 84.26, 84.29 or 84.30: 
8431.41.00.00 - - Buckets, shovels, grabs and grips 5.3 
8431.42.00.00 - - Bulldozer or angledozer blades 5.8 
8431.43.00.00 - - Parts of boring or sinking machinery of subheading No. 
8430.41.00.00 or 8430.49.00.00 2.9 
8431.49 - - Other: 
8431.49.20.00 - - - Of cast iron or cast steel 5.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 701 
8431.49.80.00 - - - Other 5.2 
84.32 Agricultural, horticultural or forestry machinery for soil 
preparation or cultivation; lawn or sports-ground rollers: 
8432.10 - Ploughs: 
8432.10.10.00 - - Mouldboard 3.5 
8432.10.90.00 - - Other 3.5 
- Harrows, scarifiers, cultivators, weeders and hoes: 
8432.21.00.00 - - Disc harrows 3.5 
9432.29 - - Other: 
8432.29.10.00 - - - Scarifiers and cultivators 3.5 
8432.29.30.00 - - - Harrows 3.5 
8432.29.50.00 - - - Rotovators 3.5 
8432.29.90.00 - - - Other 3.5 
8432.30 - Seeders, planters and transplanters: 
- - Seeders: 
8432.30.11.00 - - - Central driven precision spacing seeders 0 
8432.30.19.00 - - - Other 0 
8432.30.90.00 - - Planters and transplanters 0 
8432.40 - Manure spreaders and fertiliser distributors: 
8432.40.10.00 - - Mineral or chemical fertiliser distribution 3.5 
8432.40.90.00 - - Other 3.5 
8432.80.00.00 - Other machinery 3.5 
8432.90.00.00 - Parts 3.5 
84.33 Harvesting or threshing machinery, including straw or 
fodder balers; grass or hay mowers; machines for 
cleaning, sorting or grading eggs, fruit or other 
agricultural produce, other than machinery of heading No. 
84.37: 
- Mowers for lawns, parks or sportsgrounds: 
8433.11 - - Powered, with the cutting device rotating in a horizontal 
plane: 
8433.11.10.00 - - - Electric 3.5 
- - - Other: 
H.S. Code 
Number Description Import Duty

702 CAP. 337.] IMPORT DUTIES 
- - - - Self-propelled: 
8433.11.51.00 - - - - - With a seat 3.5 
8433.11.59.00 - - - - - Other 3.5 
8433.11.90.00 - - - - Other 3.5 
8433.19 - - Other: 
- - - With motor: 
8433.19.10.00 - - - - Electric 3.5 
- - - - Other: 
- - - - - Self-propelled: 
8433.19.51.00 - - - - - - With a seat 3.5 
8433.19.59.00 - - - - - - Other 3.5 
8433.19.70.00 - - - - - Other 3.5 
8433.19.90.00 - - - Without motor 3.5 
8433.20 - Other mowers, including cutter bars for tractor mounting: 
8433.20.10.00 - - With motor 3.5 
- - Other: 
- - - Designed to be carried on or hauled by a tractor: 
8433.20.51.00 - - - - With the cutting device rotating in a horizontal plane 3.5 
8433.20.59.00 - - - - Other 3.5 
8433.20.90.00 - - - Other 3.5 
8433.30 - Other haymaking machinery: 
8433.30.10.00 - - Turners, side delivery rakes, and tedders 3.5 
8433.30.90.00 - - Other 3.5 
8433.40 - Straw or fodder balers, including pick-up balers: 
8433.40.10.00 - - Pick-up balers 3.5 
8433.40.90.00 - - Other 3.5 
- Other harvesting machinery; threshing machinery: 
8433.51.00.00 - - Combine harvester-threshers 3.5 
8433.52.00.00 - - Other threshing machinery 3.5 
8433.53 - - Root or tuber harvesting machines: 
8433.53.10.00 - - - Potato-diggers and potato harvesters 3.5 
8433.53.30.00 - - - Beet-topping machines and beet harvesters 3.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 703 
8433.53.90.00 - - - Other 3.5 
8433.59 - - Other: 
- - - Forage harvesters: 
8433.59.11.00 - - - - Self-propelled 3.5 
8433.59.19.00 - - - - Other 3.5 
8433.59.30.00 - - - Grape harvesters 3.5 
8433.59.80.00 - - - Other 3.5 
8433.60.00.00 - Machines for cleaning, sorting or grading eggs, fruit or other 
agricultural produce 3.5 
8433.90.00.00 - Parts 3.5 
84.34 Milking machines and dairy machinery: 
8434.10.00.00 - Milking machines 4.1 
8434.20.00.00 - Dairy machinery 4.1 
8434.90.00.00 - Parts 4.1 
84.35 Presses, crushers and similar machinery used in the 
manufacture of wine, cider, fruit juices or similar 
beverages: 
8435.10.00.00 - Machinery 4 
8435.90.00.00 - Parts 4 
84.36 Other agricultural, horticultural, forestry, poultrykeeping 
or bee-keeping machinery, including germination 
plant fitted with mechanical or thermal equipment; 
poultry incubators and brooders: 
8436.10.00.00 - Machinery for preparing animal feeding stuffs 3.8 
- Poultry-keeping machinery; poultry incubators and 
brooders: 
8436.21.00.00 - - Poultry incubators and brooders 1.7 
8436.29.00.00 - - Other 3.8 
8436.80 - Other machinery: 
8436.80.10.00 - - Forestry machinery 3.8 
- - Other: 
8436.80.91.00 - - - Automatic drinking bowls 3.8 
H.S. Code 
Number Description Import Duty

704 CAP. 337.] IMPORT DUTIES 
8436.80.99.00 - - - Other 3.8 
- Parts: 
8436.91.00.00 - - Of poultry-keeping machinery or poultry incubators and 
brooders 3.8 
8436.99.00.00 - - Other 3.8 
84.37 Machines for cleaning, sorting or grading seed, grain or 
dried leguminous vegetables; machinery used in the 
milling industry or for the working of cereals or dried 
leguminous vegetables, other than farmtype machinery: 
8437.10.00.00 - Machines for cleaning, sorting or grading seed, grain or 
dried leguminous vegetables 3.7 
8437.80.00.00 - Other machinery 4.6 
8437.90.00.00 - Parts 3.7 
84.38 Machinery, not specified or included elsewhere in this 
Chapter, for the industrial preparation or manufacture of 
food or drink, other than machinery for the extraction or 
preparation of animal or fixed vegetable fats or oils: 
8438.10 - Bakery machinery and machinery for the manufacture of 
macaroni, spaghetti or similar products: 
8438.10.10.00 - - Bakery machinery 3.8 
8438.10.90.00 - - Machinery for the manufacture of macaroni, spaghetti or 
similar products 3.8 
8438.20.00.00 - Machinery for the manufacture of confectionery, cocoa or 
chocolate 3.8 
8438.30.00.00 - Machinery for sugar manufacture 3.8 
8438.40.00.00 - Brewery machinery 3.8 
8438.50.00.00 - Machinery for the preparation of meat or poultry 3.8 
8438.60.00.00 - Machinery for the preparation of fruits, nuts or vegetables 3.8 
8438.80 - Other machinery: 
8438.80.10.00 - - For the preparation of tea or coffee 3.8 
- - Other: 
8438.80.91.00 - - - For the preparation or manufacture of drink 3.8 
8438.80.99.00 - - - Other 3.8 
8438.90.00.00 - Parts 3.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 705 
84.39 Machinery for making pulp of fibrous cellulosic material 
or for making or finishing paper or paperboard: 
8439.10.00.00 - Machinery for making pulp of fibrous cellulosic material 4.1 
8439.20.00.00 - Machinery for making paper or paperboard 3.8 
8439.30.00.00 - Machinery for finishing paper or paperboard 1.7 
- Parts: 
8439.91 - - Of machinery for making pulp of fibrous cellulosic 
material: 
8439.91.10.00 - - - Of cast iron or cast steel 4.1 
8439.91.90.00 - - - Other 4.1 
8439.99 - - Other: 
8439.99.10.00 - - - Of cast iron or cast steel 3.9 
8439.99.90.00 - - - Other 3.9 
84.40 Book-binding machinery, including book- sewing 
machines: 
8440.10 - Machinery: 
8440.10.10.00 - - Folding machines 3.5 
8440.10.20.00 - - Collating machines and gathering machines 3.5 
8440.10.30.00 - - Sewing, wire stitching and stapling machines 3.5 
8440.10.40.00 - - Unsewn (perfect) binding machines 3.5 
8440.10.90.00 - - Other 3.5 
8440.90.00.00 - Parts 3.5 
84.41 Other machinery for making up paper pulp, paper or 
paperboard, including cutting machines of all kinds: 
8441.10 - Cutting machines: 
8441.10.10.00 - - Combined reel slitting and re-reeling machines 3.8 
8441.10.20.00 - - Other slitting and cross cutting machines 3.8 
8441.10.30.00 - - Guillotines 3.8 
8441.10.40.00 - - Three-knife trimmers 3.8 
8441.10.80.00 - - Other 3.8 
8441.20.00.00 - Machines for making bags, sacks or envelopes 3.8 
8441.30.00.00 - Machines for making cartons, boxes, cases, tubes, drums or 
similar containers, other than by moulding 3.8 
H.S. Code 
Number Description Import Duty

706 CAP. 337.] IMPORT DUTIES 
8441.40.00.00 - Machines for moulding articles in paper pulp, paper or 
paperboard 3.8 
8441.80.00.00 - Other machinery 3.8 
8441.90 - Parts: 
8441.90.10.00 - - Of cutting machines 3.8 
8441.90.90.00 - - Other 3.8 
84.42 Machinery, apparatus and equipment (other than the 
machine-tools of headings Nos. 84.56 to 84.65), for typefounding 
or type-setting, for preparing or making printing 
blocks, plates, cylinders or other printing components, 
blocks, plates, cylinders and lithographic stones, prepared 
for printing purposes, (for example, planed, grained or 
polished): 
8442.10.00.00 - Phototype-setting and composing machines 1.7 
8442.20 - Machinery, apparatus and equipment for type- setting or 
composing by other processes, with or without founding 
device: 
8442.20.10.00 - - For founding and setting (for example, linotypes, 
monotypes, intertypes) 0 
8442.20.90.00 - - Other 1.7 
8442.30.00.00 - Other machinery, apparatus and equipment 4.1 
8442.40.00.00 - Parts of the foregoing machinery, apparatus or equipment 1.7 
8442.50 - Printing type, blocks, plates, cylinders and other printing 
components; blocks, plates, cylinders and lithographic 
stones, prepared for printing purposes (for example, 
planed, grained or polished): 
- - With printing image: 
8442.50.21.00 - - - For relief printing 4.5 
8442.50.23.00 - - - For planographic printing 4.5 
8442.50.29.00 - - - Other 4.5 
8442.50.80.00 - - Other 4.5 
84.43 Printing machinery, including ink-jet printing machines, 
other than those of heading No. 84.71; machines for uses 
ancillary to printing: 
- Offset printing machinery: 
8443.11.00.00 - - Reel fed 3 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 707 
8443.12.00.00 - - Sheet fed, office type (sheet size not exceeding 22 cm x 36 
cm) 3 
8443.19 - - Other: 
- - - Sheet fed: 
8443.19.10.00 - - - - Used 3 
- - - - New, taking sheets of a size: 
8443.19.31.00 - - - - - Not exceeding 52 cm x 74 cm 3 
8443.19.35.00 - - - - - Exceeding 52 cm x 74 cm but not exceeding 74 cm x 
107 cm 3 
8443.19.39.00 - - - - - Exceeding 74 cm x 107 cm 3 
8443.19.90.00 - - - Other 3 
- Letterpress, printing machinery, excluding flexographic 
printing: 
8443.21.00.00 - - Reel fed 3 
8443.29.00.00 - - Other 1.7 
8443.30.00.00 - Flexographic printing machinery 1.7 
8443.40.00.00 - Gravure printing machinery 3 
- Other printing machinery: 
8443.51.00.00 - - Ink-jet printing machines 4.4 
8443.59 - - Other: 
8443.59.20.00 - - - For printing textile materials 3 
- - - Other: 
8443.59.40.00 - - - - For use in the production of semiconductors 3 
8443.59.70.00 - - - - Other 3 
8443.60.00.00 - Machines for uses ancillary to printing 3 
8443.90 - Parts: 
8443.90.05.00 - - For use in the production of semiconductors 3 
- Other: 
8443.90.10.00 - - Of cast iron or cast steel 3 
8443.90.80.00 - - Other 3 
84.44 Machines for extruding, drawing, texturing or cutting 
man-made textile materials: 
8444.00.10.00 - Machines for extruding 3.8 
H.S. Code 
Number Description Import Duty

708 CAP. 337.] IMPORT DUTIES 
8444.00.90.00 - Other 3.8 
84.45 Machines for preparing textile fibres; spinning, doubling 
or twisting machines and other machinery for producing 
textile yarns; textile reeling or winding (including weftwinding) 
machines and machines for preparing textile 
yarns for use on the machines of heading No. 84.46 or 
84.47: 
- Machines for preparing textile fibres: 
8445.11.00.00 - - Carding machines 3.8 
8445.12.00.00 - - Combing machines 3.8 
8445.13.00.00 - - Drawing or roving machines 3.8 
8445.19.00.00 - - Other 3.8 
8445.20.00.00 - Textile spinning machines 3.8 
8445.30 - Textile doubling or twisting machines: 
8445.30.10.00 - - Textile doubling machines 3.8 
8445.30.90.00 - - Textile twisting machines 3.8 
8445.40.00.00 - Textile winding (including weft-winding) or reeling 
machines 3.8 
8445.90.00.00 - Other 3.8 
84.46 Weaving machines (looms): 
8446.10.00.00 - For weaving fabrics of a width not exceeding 30 cm 3.5 
- For weaving fabrics of a width exceeding 30 cm, shuttle 
type: 
8446.21.00.00 - - Power looms 3.5 
8446.29.00.00 - - Other 3.5 
8446.30.00.00 - For weaving fabrics of a width exceeding 30 cm, shuttleless 
type 3.5 
84.47 Knitting machines, stitch-bonding machines and machines 
for making gimped yarn, tulle, lace, embroidery, 
trimmings, braid or net and machines for tufting: 
- Circular knitting machines: 
8447.11 - - With cylinder diameter not exceeding 165 mm: 
8447.11.10.00 - - - Working with latch needles 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 709 
8447.11.90.00 - - - Other 4.4 
8447.12 - - With cylinder diameter exceeding 165 mm: 
8447.12.10.00 - - - Working with latch needles 4.4 
8447.12.90.00 - - - Other 4.4 
8447.20 - Flat knitting machines; stitch-bonding machines: 
8447.20.10.00 - - Hand operated 1.7 
- - Other: 
8447.20.92.00 - - - Warp knitting machines (including Raschel type); stitch - 
bonding machines 1.7 
8447.20.98.00 - - - Other 1.7 
8447.90.00.00 - Other 1.7 
84.48 Auxiliary machinery for use with machines of heading No. 
84.44, 84.45, 84.46 or 84.47 (for example, dobbies, 
Jacquards, automatic stop motions, shuttle changing 
mechanisms); parts and accessories suitable for use solely 
or principally with the machines of this heading or of 
heading No. 84.44, 84.45, 84.46 or 84.47 (for example, 
spindles and spindle flyers, card clothing, combs, 
extruding nipples, shuttles, healds and heald-frames, 
hosiery needles): 
- Auxiliary machinery for machines of heading No. 84.44, 
84.45, 84.46 or 84.47: 
8448.11.00.00 - - Dobbies and Jacquards; card reducing, copying, punching 
or assembling machines for use therewith 3.8 
8448.19.00.00 - - Other 1.7 
8448.20 - Parts and accessories of machines of heading No. 84.44 or 
of their auxiliary machinery: 
8448.20.10.00 - - Of cast iron or cast steel 3.8 
8448.20.90.00 - - Other 3.8 
- Parts and accessories of machines of heading No. 84.45 or 
of their auxiliary machinery: 
8448.31.00.00 - - Card clothing 3.8 
8448.32.00.00 - - Of machines for preparing textile fibres, other than card 
clothing 1.7 
8448.33 - - Spindles, spindle flyers, spinning rings and ring travellers: 
8448.33.10.00 - - - Spindles and spindle flyers 3.8 
8448.33.90.00 - - - Spinning rings and ring travellers 3.8 
H.S. Code 
Number Description Import Duty

710 CAP. 337.] IMPORT DUTIES 
8448.39.00.00 - - Other 3.8 
- Parts and accessories of weaving machines (looms) or of 
their auxiliary machinery: 
8448.41.00.00 - - Shuttles 3.8 
8448.42.00.00 - - Reeds for looms, healds and heald-frames 3.8 
8448.49.00.00 - - Other 1.7 
- Parts and accessories of machines of heading No. 84.47 or 
of their auxiliary machinery: 
8448.51 - - Sinkers, needles and other articles used in forming 
stitches: 
8448.51.10.00 - - - Sinkers 3.8 
8448.51.90.00 - - - Other 3.8 
8448.59.00.00 - - Other 3.8 
84.49 00.00.00 Machinery for the manufacture or finishing of felt or 
nonwovens in the piece or in shapes, including machinery 
for making felt hats; blocks for making hats 3.8 
84.50 Household or laundry-type washing machines, including 
machines which both wash and dry: 
- Machines, each of a dry linen capacity not exceeding 10 kg: 
8450.11 - - Fully automatic machines: 
- - - Each of a dry linen capacity not exceeding 6 kg: 
8450.11.11.00 - - - - Front loading machines 5.1 
8450.11.19.00 - - - - Top-loading machines 5.1 
8450.11.90.00 - - - Each of a dry linen capacity exceeding 6 kg but not 
exceeding 10 kg 5.1 
8450.12.00.00 - - Other machines, with built-in centrifugal drier 5.1 
8450.19.00.00 - - Other 5.1 
8450.20.00.00 - Machines, each of a dry linen capacity exceeding 10 kg 2.2 
8450.90.00.00 - Parts 5.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 711 
84.51 Machinery (other than machines of heading No. 84.50) for 
washing, cleaning, ironing, pressing (including fusing 
presses), bleaching, dyeing, dressing, finishing, coating or 
impregnating textile yarns, fabrics or made up textile 
articles and machines for applying the paste to the base 
fabric or other support used in the manufacture of floor 
coverings such as linoleum; machines for reeling, 
unreeling, folding, cutting or pinking textile fabrics: 
8451.10.00.00 - Dry-cleaning machines 3.8 
- Drying machines: 
8451.21 - - Each of a dry linen capacity not exceeding 10 kg: 
8451.21.10.00 - - - Each of a dry linen capacity not exceeding 6 kg 3.8 
8451.21.90.00 - - - Each of a dry linen capacity exceeding 6 kg but not 
exceeding 10 kg 3.8 
8451.29.00.00 - - Other 3.8 
8451.30 - Ironing machines and presses (including fusing presses): 
- - Electrically heated of a power: 
8451.30.10.00 - - - Not exceeding 2 500 W 4.6 
8451.30.30.00 - - - Exceeding 2 500 W 4.6 
8451.30.80.00 - - Other 4.6 
8451.40.00.00 - Washing, bleaching or dyeing machines 3.8 
8451.50.00.00 - Machines for reeling, unreeling, folding, cutting or pinking 
textile fabrics 3.8 
8451.80 - Other machinery: 
8451.80.10.00 - - Machines used in the manufacture of linoleum or other 
floor coverings for applying the paste to the base fabric or 
other support 3.8 
8451.80.30.00 - - Machines for dressing or finishing 3.8 
8451.80.80.00 - - Other 3.8 
8451.90.00.00 - Parts 3.8 
84.52 Sewing machines, other than book-sewing machines of 
heading No. 84.40; furniture, bases and covers specially 
designed for sewing machines; sewing machine needles: 
8452.10 - Sewing machines of the household type: 
H.S. Code 
Number Description Import Duty

712 CAP. 337.] IMPORT DUTIES 
- - Sewing machines (lock-stitch only) with heads of a weight 
not exceeding 16 kg without motor or 17 kg including the 
motor; sewing machine heads (lock-stitch only), of a weight 
not exceeding 16 kg without motor or 17 kg including the 
motor: 
8452.10.11.00 - - - Sewing machines having a value (not including frames, 
tables or furniture) of more than Lm29.00,0 each 5.7 
8452.10.19.00 - - - Other 8.1 
8452.10.90.00 - - Other sewing machines and other sewing machine heads 3.7 
- Other sewing machines: 
8452.21.00.00 - - Automatic units 4.4 
8452.29.00.00 - - Other 4.4 
8452.30 - Sewing machine needles: 
8452.30.10.00 - - With single flat shank 4.9 
8452.30.90.00 - - Other 4.9 
8452.40.00.00 - Furniture, bases and covers for sewing machines and parts 
thereof 5.8 
8452.90.00.00 - Other parts of sewing machines 5.8 
84.53 Machinery for preparing, tanning or working hides, skins 
or leather or for making or repairing footwear or other 
articles of hides, skins or leather, other than sewing 
machines: 
8453.10.00.00 - Machinery for preparing, tanning or working hides, skins or 
leather 4.1 
8453.20.00.00 - Machinery for making or repairing footwear 4.1 
8453.80.00.00 - Other machinery 4.1 
8453.90.00.00 - Parts 4.1 
84.54 Converters, ladles, ingot moulds and casting machines, of 
a kind used in metallurgy or in metal foundries: 
8454.10.00.00 - Converters 1.7 
8454.20.00.00 - Ingot moulds and ladles 3.8 
8454.30 - Casting machines: 
8454.30.10.00 - - For casting under pressure 3.8 
8454.30.90.00 - - Other 3.8 
8454.90.00.00 - Parts 3.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 713 
84.55 Metal-rolling mills and rolls therefor: 
8455.10.00.00 - Tube mills 4.9 
- Other rolling mills: 
8455.21.00.00 - - Hot or combination hot and cold 4.9 
8455.22.00.00 - - Cold 4.9 
8455.30 - Rolls for rolling mills: 
8455.30.10.00 - - Of cast iron 4.9 
- - Of open-die forged steel: 
8455.30.31.00 - - - Hot-rolling work-rolls; hot-rolling and cold-rolling backup 
rolls 4.9 
8455.30.39.00 - - - Cold-rolling work-rolls 4.9 
8455.30.90.00 - - Of cast or wrought steel 4.9 
8455.90.00.00 - Other parts 4.9 
84.56 Machine-tools for working any material by removal of 
material, by laser or other light or photon beam, 
ultransonic, electro-discharge, electro-chemical, electron 
beam, ionic-beam or plasma arc processes: 
8456.10 - Operated by laser or other light or photon beam processes: 
8456.10.10.00 - - Of a kind used in the manufacture of semiconductor wafers 
or devices 5.1 
8456.10.90.00 - - Other 5.1 
8456.20.00.00 - Operated by ultrasonic processes 4.4 
8456.30 - Operated by electro-discharge processes: 
- - Numerically controlled: 
8456.30.11.00 - - - Wire-cut 4.4 
8456.30.19.00 - - - Other 4.4 
8456.30.90.00 - - Other 4.4 
- Other: 
8456.91.00.00 - - For dry-etching patterns on semiconductor materials 0 
8456.99 - - Other: 
8456.99.10.00 - - - Focused ion beam milling machines for producing or 
repairing masks and reticles for patterns on semiconductor 
devices 0 
H.S. Code 
Number Description Import Duty

714 CAP. 337.] IMPORT DUTIES 
8456.99.30.00 - - - Apparatus for stripping or cleaning semiconductor wafers 0 
8456.99.50.00 - - - Apparatus for dry-etching patters on LCD substrates 0 
8456.99.80.00 - - - Other 3.5 
84.57 Machining centres, unit construction machines, single 
station- and multi-station transfer machines, for working 
metal: 
8457.10 - Machining centres: 
8457.10.10.00 - - Horizontal 5 
8457.10.90.00 - - Other 5 
8457.20.00.00 - Unit construction machines (single station) 2.7 
8457.30 - Multi-station transfer machines: 
8457.30.10.00 - - Numerically controlled 5 
8457.30.90.00 - - Other 5 
84.58 Lathes (including turning centres) for removing metal: 
- Horizontal lathes: 
8458.11 - - Numerically controlled: 
8458.11.20.00 - - - Turning centres 5 
- - - Automatic lathes: 
8458.11.41.00 - - - - Single spindle 5 
8458.11.49.00 - - - - Multi-spindle 5 
8458.11.80.00 - - - Other 5 
8458.19 - - Other: 
8458.19.20.00 - - - Centre lathes (engine or tool-room) 4.9 
8458.19.40.00 - - - Automatic lathes 4.9 
8458.19.80.00 - - - Other 4.9 
- Other lathes: 
8458.91 - - Numerically controlled: 
8458.91.20.00 - - - Turning centres 4.9 
8458.91.80.00 - - - Other 4.9 
8458.99.00.00 - - Other 2.7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 715 
84.59 Machine-tools (including way-type unit head machines) 
for drilling, boring, milling, threading or tapping by 
removing metal, other than lathes (including turning 
centres) of heading No. 84.58: 
8459.10.00.00 - Way-type unit head machines 5.1 
- Other drilling machines: 
8459.21.00.00 - - Numerically controlled 5 
8459.29.00.00 - - Other 5.3 
- Other boring-milling machines: 
8459.31.00.00 - - Numerically controlled 4.2 
8459.39.00.00 - - Other 3 
8459.40 - Other boring machines: 
8459.40.10.00 - - Numerically controlled 4.2 
8459.40.90.00 - - Other 3 
- Milling machines, knee-type: 
8459.51.00.00 - - Numerically controlled 5 
8459.59.00.00 - - Other 5.3 
- Other milling machines: 
8459.61 - - Numerically controlled: 
8459.61.10.00 - - - Tool milling machines 5 
8459.61.90.00 - - - Other 5 
8459.69 - - Other: 
8459.69.10.00 - - - Tool milling machines 5.3 
8459.69.90.00 - - - Other 5.3 
8459.70.00.00 - Other threading or tapping machines 4.9 
84.60 Machine-tools for deburring, sharpening, grinding, 
honing, lapping, polishing or otherwise finishing metal or 
cermets by means of grinding stones, abrasives or 
polishing products, other than gear cutting, gear grinding 
or gear finishing machines of heading No.84.61: 
- Flat-surface grinding machines, in which the positioning in 
any one axis can be set up to an accuracy of at least 0.01 
mm: 
8460.11.00.00 - - Numerically controlled 5 
8460.19.00.00 - - Other 4.9 
H.S. Code 
Number Description Import Duty

716 CAP. 337.] IMPORT DUTIES 
- Other grinding machines, in which the positioning in any 
one axis can be set up to an accuracy of at least 0.01 mm: 
8460.21 - - Numerically controlled: 
- - - For cylindrical surfaces: 
8460.21.11.00 - - - - Internal cylindrical grinding machines 5 
8460.21.15.00 - - - - Centreless grinding machines 5 
8460.21.19.00 - - - - Other 5 
8460.21.90.00 - - - Other 5 
8460.29 - - Other: 
- - - For cylindrical surfaces: 
8460.29.11.00 - - - - Internal cylindrical grinding machines 4.9 
8460.29.19.00 - - - - Other 4.9 
8460.29.90.00 - - - Other 4.9 
- Sharpening (tool or cutter grinding) machines: 
8460.31.00.00 - - Numerically controlled 2.5 
8460.39.00.00 - - Other 2.2 
8460.40 - Honing or lapping machines: 
8460.40.10.00 - - Numerically controlled 4.9 
8460.40.90.00 - - Other 4.9 
8460.90 - Other: 
8460.90.10.00 - - Fitted with a micrometric adjusting system in which the 
positioning in any one axis can be set up to an accuracy of 
at least 0.01 mm 4.9 
8460.90.90.00 - - Other 2.2 
84.61 Machine-tools for planing, shaping, slotting, broaching, 
gear cutting, gear grinding or gear finishing, sawing, 
cutting-off and other machine-tools working by removing 
metal or cermets, not elsewhere specified or included: 
8461.10.00.00 - Planing machines 5 
8461.20.00.00 - Shaping or slotting machines 1.7 
8461.30 - Broaching machines: 
8461.30.10.00 - - Numerically controlled 2.5 
8461.30.90.00 - - Other 2.5 
8461.40 - Gear cutting, gear grinding or gear finishing machines: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 717 
- - Gear-cutting machines (including abrasive gear-cutting 
machines): 
- - - For cutting cylindrical-gears: 
8461.40.11.00 - - - - Numerically controlled 4.9 
8461.40.19.00 - - - - Other 4.9 
- - - For cutting other gears: 
8461.40.31.00 - - - - Numerically controlled 3.5 
8461.40.39.00 - - - - Other 3.5 
- - Gear-finishing machines: 
- - - Fitted with a micrometric adjusting system, in which the 
positioning in any one axis can be set up to an accuracy of 
at least 0.01 mm: 
8461.40.71.00 - - - - Numerically controlled 5 
8461.40.79.00 - - - - Other 5 
8461.40.90.00 - - - Other 2.2 
8461.50 - Sawing or cutting-off machines: 
- - Sawing machines: 
8461.50.11.00 - - - Circular saws 2.2 
8461.50.19.00 - - - Other 2.2 
8461.50.90.00 - - Cutting-off machines 2.2 
8461.90.00.00 - Other 4.9 
84.62 Machine-tools (including presses) for working metal by 
forging, hammering or die-stamping; machine-tools 
(including presses) for working metal by bending, folding, 
straightening, flattening, shearing, punching or notching; 
presses for working metal or metal carbides, not specified 
above: 
8462.10 - Forging or die-stamping machines (including presses) and 
hammers: 
8462.10.10.00 - - Numerically controlled 4.4 
8462.10.90.00 - - Other 2.5 
- Bending, folding, straightening or flattening machines 
(including presses): 
8462.21 - - Numerically controlled: 
8462.21.05.00 - - - Of a kind used in the manufacture of semiconductor devices 4 
H.S. Code 
Number Description Import Duty

718 CAP. 337.] IMPORT DUTIES 
- - - Other: 
8462.21.10.00 - - - For working flat products 4 
8462.21.80.00 - - - Other 4 
8462.29 - - Other: 
8462.29.05.00 - - - Of a kind used in the manufacture of semiconductor devices 2.5 
- - - Other: 
8462.29.10.00 - - - For working flat products 2.5 
- - - Other: 
8462.29.91.00 - - - - Hydraulic 2.5 
8462.29.98.00 - - - - Other 2.5 
- Shearing machines (including presses), other than combined 
punching and shearing machines: 
8462.31.00.00 - - Numerically controlled 4 
8462.39 - - Other: 
8462.39.10.00 - - - For working flat products 2.5 
- - - Other: 
8462.39.91.00 - - - - Hydraulic 2.5 
8462.39.99.00 - - - - Other 2.5 
- Punching or notching machines (including presses), 
including combined punching and shearing machines: 
8462.41 - - Numerically controlled: 
8462.41.10.00 - - - For working flat products 4 
8462.41.90.00 - - - Other 4 
8462.49 - - Other: 
8462.49.10.00 - - - For working flat products 2.5 
8462.49.90.00 - - - Other 2.5 
- Other: 
8462.91 - - Hydraulic presses: 
8462.91.10.00 - - - Presses for moulding metallic powders by sintering or 
presses for compressing scrap metal into bales 4.4 
- - - Other: 
8462.91.50.00 - - - - Numerically controlled 5.5 
8462.91.90.00 - - - - Other 5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 719 
8462.99 - - Other: 
8462.99.10.00 - - - Presses for moulding metallic powders by sintering or 
presses for compressing scrap metal into bales 4.4 
- - - Other: 
8462.99.50.00 - - - - Numerically controlled 5.5 
8462.99.90.00 - - - - Other 5 
84.63 Other machine-tools for working metal or cermets, 
without removing material: 
8463.10 - Draw-benches for bars, tubes, profiles, wire or the like: 
8463.10.10.00 - - Draw-benches for wire 4.9 
8463.10.90.00 - - Other 4.9 
8463.20.00.00 - Thread rolling machines 4.9 
8463.30.00.00 - Machines for working wire 4.9 
8463.90.00.00 - Other 4.9 
84.64 Machine-tools for working stone, ceramics, concrete, 
asbestos-cement or like mineral materials or for cold 
working glass: 
8464.10 - Sawing machines: 
8464.10.10.00 - - For sawing monocrystal semiconductor boules into slices, 
or wafers into chips 0 
- - Other: 
8464.10.90.10 - - - Stone sawing machines for 'franka' stone 3.8 
8464.10.90.20 - - - Three-facing stone dressing machines for 'franka' stone 3.8 
8464.10.90.90 - - - Other 2.2 
8464.20 - Grinding or polishing machines: 
8464.20.05.00 - - For working semiconductor wafers 0 
- - For working glass: 
8464.20.11.00 - - - Optical glass 3.8 
8464.20.19.00 - - - Other 3.8 
8464.20.20.00 - - For working ceramics 3.8 
8464.20.95.00 - - Other 3.8 
8464.90 - Other: 
H.S. Code 
Number Description Import Duty

720 CAP. 337.] IMPORT DUTIES 
8464.90.10.00 - - For scribing or scoring semiconductor wafers 0 
8464.90.20.00 - - For working ceramics 3.8 
8464.90.80.00 - - Other 3.8 
84.65 Machine-tools (including machines for nailing, stapling, 
glueing or otherwise assembling) for working wood, cork, 
bone, hard rubber, hard plastics or similar hard 
materials: 
8465.10 - Machines which can carry out different types of machining 
operations without tool change between such operations: 
8465.10.10.00 - - With manual transfer of workpiece between each operation 5.8 
8465.10.90.00 - - With automatic transfer of workpiece between each 
operation 5.8 
- Other: 
8465.91 - - Sawing machines: 
8465.91.10.00 - - - Band saws 5.8 
8465.91.20.00 - - - Circular saws 5.8 
8465.91.90.00 - - - Other 5.8 
8465.92.00.00 - - Planing, milling or moulding (by cutting) machines 5.8 
8465.93.00.00 - - Grinding, sanding or polishing machines 5.8 
8465.94.00.00 - - Bending or assembling machines 5.8 
8465.95.00.00 - - Drilling or morticing machines 2.7 
8465.96.00.00 - - Splitting, slicing or paring machines 5.8 
8465.99 - - Other: 
8465.99.10.00 - - - Lathes 5.8 
8465.99.90.00 - - - Other 5.8 
84.66 Parts and accessories suitable for use solely or principally 
with the machines of headings Nos. 84.56 to 84.65, 
including work or tool holders, self-opening dieheads, 
dividing heads and other special attachments for machinetools; 
tool holders for any type of tool for working in the 
band: 
8466.10 - Tool holders and self-opening dieheads: 
- - Tool holders: 
8466.10.10.00 - - - Arbors, collets and sleeves 2.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 721 
- - - Other: 
8466.10.31.00 - - - - For lathes 2.9 
8466.10.39.00 - - - - Other 2.9 
8466.10.90.00 - - Self-opening dieheads 2.9 
8466.20 - Work holders: 
8466.20.10.00 - - Jigs and fixtures for specific applications; sets of standard 
jig and fixture components 2.9 
- - Other: 
8466.20.91.00 - - - For lathes 2.9 
8466.20.99.00 - - - Other 2.9 
8466.30.00.00 - Dividing heads and other special attachments for machinetools 
2.9 
- Other: 
8466.91 - - For machines of heading No. 84.64: 
8466.91.15.00 - - - For machines of subheading 8464.10.10.00, 8464.20.05.00 
or 8464.90.10.00 2.9 
- - - Other: 
8466.91.20.00 - - - - Of cast iron or cast steel 2.9 
8466.91.95.00 - -- - Other 2.9 
8466.92 - - For machines of heading No. 84.65: 
8466.92.20.00 - - - Of cast iron or cast steel 2.9 
8466.92.80.00 - - - Other 2.9 
8466.93 - - For machines of headings Nos. 84.56 to 84.61: 
8466.93.15.00 - - - Of machines and apparatus of subheading 8456.10.10.00, 
8456.91.00.00, 8456.99.10.00 or 8456099.30.00 2.9 
8466.93.17.00 - - - For apparatus of subheading 8456.99.50.00. 2.9 
8466.93.95.00 - - - Other 2.9 
8466.94 - - For machines of heading No. 84.62 or 84.63: 
8466.94.10.00 - - - For machines of subheading 8462.21.05.00 or 
8462.29.05.00 2.9 
8466.94.90.00 - - - Other 2.9 
84.67 Tools for working in the hand, pneumatic, hydraulic or 
with self-contained non-electric motor: 
- Pneumatic: 
H.S. Code 
Number Description Import Duty

722 CAP. 337.] IMPORT DUTIES 
8467.11 - - Rotary type (including combined rotary- percussion): 
8467.11.10.00 - - - Metal working 1.7 
8467.11.90.00 - - - Other 1.7 
8467.19.00.00 - - Other 1.7 
- Other tools: 
8467.81.00.00 - - Chain saws 3 
8467.89.00.00 - - Other 1.7 
- Parts: 
8467.91.00.00 - - Of chain saws 3 
8467.92.00.00 - - Of pneumatic tools 3 
8467.99.00.00 - - Other 3 
84.68 Machinery and apparatus for soldering, brazing, or 
welding, whether or not capable of cutting, other than 
those of heading No. 85.15; gas-operated surface 
tempering machines and appliances: 
8468.10.00.00 - Hand-held blow pipes 3.8 
8468.20.00.00 - Other gas-operated machinery and apparatus 3.8 
8468.80.00.00 - Other machinery and apparatus 2.2 
8468.90.00.00 - Parts 3.8 
84.69 Typewriters other than printers of heading No. 84.71; 
word-processing machines: 
- Automatic typewriters and word-processing machines: 
8469.11.00.00 - - Word-processing machines 4.6 
8469.12.00.00 - - Automatic typewriters 4.6 
8469.20.00.00 - Other typewriters, electric 4.6 
8469.30.00.00 - Other typewriters, non-electric 4.6 
84.70 Calculating machines and pocket-size data recording, 
reproducing and displaying machines with calculating 
functions; accounting machines, postage-franking 
machines, ticket-issuing machines and similar machines, 
incorporating a calculating device; cash registers: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 723 
8470.10 - Electronic calculators capable of operation without an 
external source of electric power and pocket-size data 
recording, reproducing and displaying machines with 
calculating functions: 
8470.10.00.00 - - Electronic calculators capable of operation without an 
external source of electric power 12 
8470.10.00.90 - - Pocket-size data recording, reproducing and displaying 
machines with calculating functions 6.3 
- Other electronic calculating machines: 
8470.21.00.00 - - Incorporating a printing device 12 
8470.29.00.00 - - Other 12 
8470.30.00.00 - Other calculating machines 4.1 
8470.40.00.00 - Accounting machines 4.1 
8470.50.00.00 - Cash registers 4.1 
8470.90.00.00 - Other 4.1 
84.71 Automatic data processing machines and units thereof; 
magnetic or optical readers, machines for transcribing 
data onto data media in coded form and machines for 
processing such data, not elsewhere specified or included: 
8471.10 - Analogue or hybrid automatic data processing machines: 
8471.10.10.00 - - For use in civil aircraft 0 
8471.10.90.00 - - Other 4.9 
8471.30.00.00 - Portable digital automatic data processing machines, 
weighing not more than 10 kg, consisting of at least a 
central processing unit, a keyboard and a display 4.9 
- Other digital automatic data processing machines: 
8471.41 - - Comprising in the same housing at least a central 
processing unit and an input and output unit, whether or 
not combined: 
8471.41.10.00 - - - For use in civil aircraft 0 
8471.41.90.00 - - - Other 4.9 
8471.49 - - Other, presented in the form of systems: 
8471.49.10.00 - - - For use in civil aircraft 0 
8471.49.90.00 - - - Other 4.9 
H.S. Code 
Number Description Import Duty

724 CAP. 337.] IMPORT DUTIES 
8471.50 - Digital processing units other than those of subheadings 
8471.41 and 8471.49, whether or not containing in the 
same housing one or two of the following types of unit: 
storage units, input units, output units: 
8471.50.10.00 - - For use in civil aircraft 0 
8471.50.90.00 - - Other 4.9 
8471.60 - Input or output units, whether or not containing storage 
units in the same housing: 
8471.60.10.00 - - For use in civil aircraft 0 
- - Other: 
8471.60.40.00 - - - Printers 4.9 
8471.60.50.00 - - - Keyboards 4.9 
8471.60.90.00 - - - Other 4.9 
8471.70 - Storage units: 
8471.70.10.00 - - For use in civil aircraft 0 
- - Other: 
8471.70.40.00 - - - Central storage units 4.9 
- - - Other: 
- - - - Disk storage units: 
8471.70.51.00 - - - - - Optical, including magneto-optical 4.9 
- - - - - Other: 
8471.70.53.00 - - - - - - Hard disk drives 4.9 
8471.70.59.00 - - - - - - Other 4.9 
8471.70.60.00 - - - - Magnetic tape storage units 4.9 
8471.70.90.00 - - - - Other 4.9 
8471.80.00.00 - Other units of automatic data-processing machines 4.9 
8471.90.00.00 - Other 4.4 
84.72 Other office machines (for example, hectograph or stencil 
duplicating machines, addressing machines, automatic 
banknote dispensers, coin-counting or wrapping machines, 
pencil- sharpening machines, perforating or stapling 
machines): 
8472.10.00.00 - Duplicating machines 4.4 
8472.20.00.00 - Addressing machines and address plate embossing machines 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 725 
8472.30.00.00 - Machines for sorting or folding mail or for inserting mail in 
envelopes or bands, machines for opening, closing or 
sealing mail and machines for affixing or cancelling 
postage stamps 4.4 
8472.90 - Other: 
8472.90.10.00 - - Coin-sorting, coin-counting or coin-wrapping machines 4.4 
8472.90.30.00 - - Automatic teller machines 4.4 
8472.90.80.00 - - Other 4.4 
84.73 Parts and accessories (other than covers, carrying cases 
and the like) suitable for use solely or principally with 
machines of headings Nos. 84.69 to 84.72: 
8473.10 - Parts and accessories of the machines of heading No. 84.69: 
- - Electronic assemblies 
8473.10.11.00 - - - Of machines of subheading 8469.11.00.00 4 
8473.10.19.00 - - - Other 4 
8473.10.90.00 - - Other 4 
- Parts and accessories of the machines of heading No. 84.70: 
8473.21 - - Of the electronic calculating machines of sub-heading No. 
8470.10, 8470.21 or 8470.29: 
8473.21.10.00 - - - Electronic assemblies 6.3 
8473.21.90.00 - - - Other 6.3 
8473.29 - - Other: 
8473.29.10.00 - - - Electronic assemblies 4 
8473.29.90.00 - - - Other 4 
8473.30 - Parts and accessories of the machines of heading No. 84.71: 
8473.30.10.00 - - Electronic assemblies 4 
8473.30.90.00 - - Other 4 
8473.40 - Parts and accessories of the machines of heading No. 84.72: 
- - Electronic assemblies: 
8473.40.11.00 - - - Of machines of subheading 8472.90.30.00 4 
8473.40.19.00 - - - Other 4 
8473.40.90.00 - - Other 4 
8473.50 - Parts and accessories equally suitable for use with machines 
of two or more of the headings Nos. 84.69 to 84.72: 
H.S. Code 
Number Description Import Duty

726 CAP. 337.] IMPORT DUTIES 
8473.50.10.00 - - Electronic assemblies 4 
8473.50.90.00 - - Other 4 
84.74 Machinery for sorting, screening, separating, washing, 
crushing, grinding, mixing or kneading earth, stone, ores 
or other mineral substances in solid (including powder or 
paste) form; machinery for agglomerating, shaping or 
moulding solid mineral fuels, ceramic paste, unhardened 
cements, plastering materials or other mineral products in 
powder or paste form; machines for forming foundry 
moulds of sand: 
8474.10.00.00 - Sorting, screening, separating or washing machines 3 
8474.20 - Crushing or grinding machines: 
8474.20.10.00 - - For mineral substances of a kind used in the ceramics 
industry 3 
8474.20.90.00 - - Other 3 
- Mixing or kneading machines: 
8474.31.00.00 - - Concrete or mortar mixers 3 
8474.32.00.00 - - Machines for mixing mineral substances with bitumen 3 
8474.39 - - Other: 
8474.39.10.00 - - - Machinery for mixing or kneading mineral substances of a 
kind used in the ceramics industry 3 
8474.39.90.00 - - - Other 3 
8474.80 - Other machinery: 
8474.80.10.00 - - Machinery for agglomerating, shaping or moulding ceramic 
paste 3 
8474.80.90.00 - - Other 3 
8474.90 - Parts: 
8474.90.10.00 - - Of cast iron or cast steel 3 
8474.90.90.00 - - Other 3 
84.75 Machines for assembling electric or electronic lamps, 
tubes or valves or flashbulbs, in glass envelopes; machines 
for manufacturing or hot working glass or glassware: 
8475.10.00.00 - Machines for assembling electric or electronic lamps, tubes 
or valves or flashbulbs, in glass envelopes 1.7 
- Machines for manufacturing or hot working glass or 
glassware: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 727 
8475.21.00.00 - - Machines for making optical fibres and preforms thereof 1.7 
8475.29.00.00 - - Other 1.7 
8475.90.00.00 - Parts 3.5 
84.76 Automatic goods-vending machines (for example, postage 
stamp, cigarette, food or beverage machines), including 
money-changing machines: 
- Automatic beverage-vending machines: 
8476.21.00.00 - - Incorporating heating or refrigerating devices 3.8 
8476.29.00.00 - - Other 3.8 
- Other machines: 
8476.81.00.00 - - Incorporating heating or refrigerating devices 3.8 
8476.89.00.00 - - Other 3.8 
8476.90.00.00 - Parts 3.8 
84.77 Machinery for working rubber or plastics or for the 
manufacture of products from these materials, not 
specified or included elsewhere in this Chapter: 
8477.10 - Injection-moulding machines: 
8477.10.10.00 - - Encapsulation equipment for assembly of semiconductor 
devices 4.4 
8477.10.90.00 - - Other 4.4 
8477.20.00.00 - Extruders 1.7 
8477.30.00.00 - Blow moulding machines 4.4 
8477.40.00.00 - Vacuum moulding machines and other thermo-forming 
machines 1.7 
- Other machinery for moulding or otherwise forming: 
8477.51.00.00 - - For moulding or retreading pneumatic tyres or for moulding 
or otherwise forming inner tubes 4.4 
8477.59 - - Other: 
8477.59.05.00 - - - Encapsulation equipment for assembly of semiconductor 
devices 0 
- - - Other: 
8477.59.10.00 - - - Presses 1.7 
8477.59.80.00 - - - Other 1.7 
H.S. Code 
Number Description Import Duty

728 CAP. 337.] IMPORT DUTIES 
8477.80 - Other machinery: 
- - Machines for the manufacture of foam products: 
8477.80.11.00 - - - Machines for processing reactive resins 4.4 
8477.80.19.00 - - - Other 4.4 
8477.80.90.00 - - Other 4.4 
8477.90 - Parts: 
8477.90.05.00 - - For machines of subheadings 8477.10.10.00 and 
8477.59.05.00 4.4 
- - Other: 
8477.90.10.00 - - - Of cast iron or cast steel 4.4 
8477.90.80.00 - - - Other 4.4 
84.78 Machinery for preparing or making up tobacco,not 
specified or included elsewhere in this Chapter: 
8478.10.00.00 - Machinery 4.4 
8478.90.00.00 - Parts 4.4 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter: 
8479.10.00.00 - Machinery for public works, building or the like 4.4 
8479.20.00.00 - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils 4.4 
8479.30 - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and 
other machinery for treating wood or cork: 
8479.30.10.00 - - Presses 1.7 
8479.30.90.00 - - Other 1.7 
8479.40.00.00 - Rope- or cable-making machines 3.8 
8479.50.00.00 - Industrial robots, not elsewhere specified or included 4.4 
8479.60.00.00 - Evaporative air coolers 4.4 
- Other machines and mechanical appliances: 
8479.81.00.00 - - For treating metal, including electric wire coil-winders 1.7 
8479.82.00.00 - - Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines 4.4 
8479.89 - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 729 
8479.89.10.00 - - - The following goods, for use in civil aircraft: 
Hydropneumatic batteries; 
Mechanical actuators for thrust reversers; 
Toilet units specially designed; 
Air humidifiers and dehumidifiers; 
Servo-mechanisms, non-electric; 
Non-electric starter motors; 
Pneumatic starters for turbo-jets, turbo-propellers and 
other gas turbines; 
Windscreen wipers, non-electric; 
Propeller regulators, non-electric 0 
- - - Other: 
8479.89.30.00 - - - - Mobile hydraulic-powered mine-roof supports 4.4 
8479.89.60.00 - - - - Central greasing systems 4.4 
8479.89.65.00 - - - - Apparatus for growing or pulling monocrystal 
semiconductor boules 4.4 
8479.89.70.00 - - - - Apparatus for epitaxial deposition on semiconductor 
wafers 4.4 
- - - - Apparatus for wet etching, developing, stripping or 
cleaning: 
8479.89.73.10 - - - - - Semiconductor wafers 4.4 
8479.89.73.20 - - - - - Flat panel display substrates 4.4 
8479.89.77.00 - - - - Die attach apparatus and tape automated bonders for 
assembly of semiconductor devices 4.4 
8479.89.79.00 - - - - Encapsulation equipment for assembly of semiconductor 
devices 4.4 
8479.89.91.00 - - - - Machines for glazing and decorating ceramic products 4.4 
8479.89.98.00 - - - - Other 4.4 
8479.90 - Parts: 
8479.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8479.90.50.00 - - - Of machines of subheading 8479.89.65.00, 8479.89.70.00, 
8479.89.73.00, 8479.89.77.00 or 8479.89.79.00 4.4 
- - - Other: 
8479.90.92.00 - - - Of cast iron or cast steel 4.4 
8479.90.98.00 - - - Other 4.4 
H.S. Code 
Number Description Import Duty

730 CAP. 337.] IMPORT DUTIES 
84.80 Moulding boxes for metal foundry; mould bases; 
mouldings patterns; moulds for metal (other than ingot 
moulds), metal carbides, glass, mineral materials, rubber 
or plastics: 
8480.10.00.00 - Moulding boxes for metal foundry 3.8 
8480.20.00.00 - Mould bases 3.8 
8480.30 - Moulding patterns: 
8480.30.10.00 - - Of wood 2.9 
8480.30.90.00 - - Other 8.4 
- Moulds for metal or metal carbides: 
8480.41.00.00 - - Injection or compression types 3.8 
8480.49.00.00 - - Other 3.8 
8480.50.00.00 - Moulds for glass 3.8 
8480.60 - Moulds for mineral materials: 
8480.60.10.00 - - Compression types 3.8 
8480.60.90.00 - - Other 3.8 
- Moulds for rubber or plastics: 
8480.71 - - Injection or compression types: 
8480.71.10.00 - - - Of a kind used in the manufacture of semiconductor devices 3.8 
8480.71.90.00 - - - Other 3.8 
8480.79.00.00 - - Other 3.8 
84.81 Taps, cocks, valves and similar appliances for pipes, boiler 
shells, tanks, vats or the like, including pressure-reducing 
valves and thermostatically controlled valves: 
8481.10 - Pressure-reducing valves: 
8481.10.05.00 - - Combined with filters or lubricators 4.4 
- - Other 
8481.10.19.00 - - - Of cadt iron or steel 4.4 
8481.10.99.00 - - Other 4.4 
8481.20 - Valves for oleohydraulic or pneumatic transmissions: 
8481.20.10.00 - - Valves for the control of oleohydraulic power transmission 4.6 
8481.20.90.00 - - Valves for the control of pneumatic power transmission 4.6 
8481.30 - Check valves: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 731 
8481.30.91.00 - - - Of cast iron or steel 4.6 
8481.30.99.00 - - - Other 4.6 
8481.40 - Safety or relief valves: 
8481.40.10.00 - - Of cast iron or steel 4.6 
8481.40.90.00 - - Other 4.6 
8481.80 - Other appliances: 
- - Taps, cocks and valves for sinks, wash basins, bidets, water 
cisterns, baths and similar fixtures: 
8481.80.11.00 - - - Mixing valves 4.6 
8481.80.19.00 - - - Other 4.6 
- - - Central heating radiator valves: 
8481.80.31.00 - - - - Thermostatic valves 4.6 
8481.80.39.00 - - - - Other 4.6 
8481.80.40.00 - - Valves for pneumatic tyres and inner tubes 4.6 
- - Other: 
- - - Process control valves: 
8481.80.51.00 - - - - Temperature regulators 4.6 
8481.80.59.00 - - - - Other 4.6 
- - - Other: 
- - - - Gate valves: 
8481.80.61.00 - - - - - Of cast iron 4.6 
8481.80.63.00 - - - - - Of steel 4.6 
8481.80.69.00 - - - - - Other 4.6 
- - - - Globe valves: 
8481.80.71.00 - - - - - Of cast iron 4.6 
8481.80.73.00 - - - - - Of steel 4.6 
8481.80.79.00 - - - - - Other 4.6 
8481.80.81.00 - - - - Ball and plug valves 4.6 
8481.80.85.00 - - - - Butterfly valves 4.6 
8481.80.87.00 - - - - Diaphragm valves 4.6 
8481.80.99.00 - - - - Other 4.6 
8481.90.00.00 - Parts 4.6 
H.S. Code 
Number Description Import Duty

732 CAP. 337.] IMPORT DUTIES 
84.82 Ball or roller bearings: 
8482.10 - Ball bearings: 
8482.10.10.00 - - With greatest external diameter not exceeding 30 mm 8 
8482.10.90.00 - - Other 8 
8482.20.00.00 - Tapered roller bearings, including cone and tapered roller 
assemblies 8 
8482.30.00.00 - Spherical roller bearings 9 
8482.40.00.00 - Needle roller bearings 8 
8482.50.00.00 - Other cylindrical roller bearings 9 
8482.80.00.00 - Other, including combined ball/roller bearings 9 
- Parts: 
8482.91 - - Balls, needles and rollers: 
8482.91.10.00 - - - Tapered rollers 9 
8482.91.90.00 - - - Other 9 
8482.99.00.00 - - Other 9 
84.83 Transmission shafts (including cam shafts and crank 
shafts) and cranks, bearing housings and plain shaft 
bearings ; gears and gearing ; ball or roller screws; gear 
boxes and other speed changers, including torque 
converters; flywheels and pulleys, including pulley blocks ; 
clutches and shaft couplings (including universal joints): 
8483.10 - Transmission shafts (including cam shafts and crank shafts) 
and cranks: 
8483.10.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Cranks and crank shafts: 
8483.10.41.00 - - - - Of cast iron or cast steel 4.9 
8483.10.51.00 - - - - Of open-die forged steel 4.9 
8483.10.57.00 - - - - Other 4.9 
8483.10.60.00 - - - Articulated shafts 4.9 
8483.10.80.00 - - - Other 4.9 
8483.20 - Bearing housings, incorporating ball or roller bearings: 
8483.20.10.00 - - Of a kind used in aircraft and spacecraft 6 
8483.20.90.00 - - Other 7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 733 
8483.30 - Bearing housings, not incorporating ball or roller bearings; 
plain shaft bearings: 
8483.30.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Bearing housings: 
8483.30.31.00 - - - - For ball or roller bearings 7 
8483.30.39.00 - - - - Other 4.9 
8483.30.90.00 - - - Plain shaft bearings 4.9 
8483.40 - Gears and gearing, other than toothed wheels, chain 
sprockets and other transmission elements presented 
separately ; ball or roller screws; gear boxes and other 
speed changers, including torque converters: 
8483.40.10.00 - - For use in civil aircraft 0 
- - Other: 
8483.40 - - - Gears and gearing (other than friction gears): 
8483.40.82.00 - - - - Spur and helical 4.9 
8483.40.83.00 - - - - Bevel and bevel/spur 4.9 
8483.40.84.00 - - - - Worm gear 4.9 
8483.40.85.00 - - - - Other 4.9 
8483.40.92.00 - - - Ball or roller screws 4.9 
- - - Gear boxes and other speed changers: 
8483.40.94.00 - - - - Gear boxes 4.9 
8483.40.96.00 - - - - Other 4.9 
8483.40.98.00 - - - Other 4.9 
8483.50 - Flywheels and pulleys, including pulley blocks: 
8483.50.10.00 - - Pulleys for use in civil aircraft 0 
- - Other: 
8483.50.91.00 - - - Of cast iron or cast steel 4.9 
8483.50.99.00 - - - Other 4.9 
8483.60 - Clutches and shaft couplings (including universal joints): 
8483.60.10.00 - - For use in civil aircraft 0 
- - Other: 
8483.60.91.00 - - - Of cast iron or cast steel 4.9 
8483.60.99.00 - - - Other 4.9 
H.S. Code 
Number Description Import Duty

734 CAP. 337.] IMPORT DUTIES 
8483.90 - Parts: 
8483.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8483.90.30.00 - - - Of bearing housings 7 
- - - Other: 
8483.90.92.00 - - - - Of cast iron or cast steel 4.9 
8483.90.98.00 - - - - Other 4.9 
84.84 Gaskets and similar joints of metal sheeting combined with 
other material or two or more layers of metal; sets or 
assortments of gaskets and similar joints, dissimilar in 
composition, put up in pouches, envelopes or similar 
packings; mechanical seals: 
8484.10 - Gaskets and similar joints of metal sheeting combined with 
other material or of two or more layers of metal: 
8484.10.10.00 - - For use in civil aircraft 0 
8484.10.90.00 - - Other 4.1 
8484.20.00.00 - Mechanical seals 4.4 
8484.90 - Other: 
8484.90.10.00 - - For use in civil aircraft 0 
8484.90.90.00 - - Other 4.1 
84.85 Machinery parts, not containing electrical connectors, 
insulators, coils, contacts or other electrical features, not 
specified or included elsewhere in this Chapter: 
8485.10 - Ships’ or boats’ propellers and blades therefor: 
8485.10.10.00 - - Of bronze 4.4 
8485.10.90.00 - - Other 4.4 
8485.90 - Other: 
8485.90.10.00 - - Of non-malleable cast iron 4.4 
8485.90.30.00 - - Of malleable cast iron 4.4 
- - Of iron or steel: 
8485.90.51.00 - - - Of cast steel 4.4 
8485.90.53.00 - - - Of open-die forged iron or steel 4.4 
8485.90.55.00 - - - Of closed-die forged iron or steel 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 735 
8485.90.59.00 - - - Other 4.4 
8485.90.80.00 - - Other 4.4 
H.S. Code 
Number Description Import Duty

736 CAP. 337.] IMPORT DUTIES 
CHAPTER 85 
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; 
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES 
NOTES 
1. This Chapter does not cover: 
(a) electrically warmed blankets, bed pads, foot muffs or the like; electrically warmed clothing, 
footwear or ear pads or other electrically warmed articles worn on or about the person; 
(b) articles of glass of heading No. 70.11; or 
(c) electrically heated furniture of Chapter 94. 
2. Headings Nos.85.01 to 85.04 do not apply to goods described in heading No. 85.11, 85.12, 85.40, 
85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 
No.85.04. 
3. Heading No. 85.09 covers only the following electro mechanical machines of the kind commonly 
used for domestic purposes: 
(a) vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice 
extractors, of any weight; 
(b) other machines provided the weight of such machines does not exceed 20 kg. 
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a 
fan, whether or not fitted with filters (heading No. 84.14), centrifugal clothes dryers (heading No. 
84.21), dish washing machines (heading No. 84.22), household washing machines (heading No. 
84.50), roller or other ironing machines (heading No. 84.20 or 84.51), sewing machines (heading 
No. 84.52), electric scissors (heading No.85.08) or to electro thermic appliances (heading 
No.85.16). 
4. For the purposes of heading No. 85.34, "printed circuits" are circuits obtained by forming on an 
insulating base, by any printing process (for example, embossing, plating up, etching) or by the 
"film circuit" technique, conductor elements, contacts or other printed components (for example, 
inductances, resistors, capacitors) alone or interconnected according to a pre established pattern, 
other than elements which can produce, rectify, modulate or amplify an electrical signal (for 
example, semiconductor elements). 
The expression "printed circuits" does not cover circuits combined with elements other than those 
obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or 
inductances. 
5. For the purposes of headings Nos.85.41 and 85.42: 
A. "Diodes, transistors and similar semiconductor devices" are semiconductor devices the 
operation of which depends on variations in resistivity on the application of an electric field; 
B. "Electronic integrated circuits and microassemblies" are: 
(a) monolithic integrated circuits in which the circuit elements (diodes, transistors, 
resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on 
the surface of a semi-conductor material (doped silicon, for example) and are 
inseparably associated; 
(b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, 
etc.), obtained by thin or thick film technology, and active elements, 
(diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor 
technology, are combined to all intents and purposes indivisibly, on a single insulating 
substrate (glass, ceramic, etc.). These circuits may also include discrete components; 
(c) Microassemblies of the moulded module, micromodule or similar types, consisting of 
discrete, active or both active and passive, components which are combined and 
interconnected.

IMPORT DUTIES [CAP. 337. 737 
For the classification of the articles defined in this Note, headings Nos. 85.41 and 85.42 shall take 
precedence over any other heading in this Schedule which might cover them by reference to, in 
particular, their function. 
6. Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those 
headings, whether or not they are presented with the apparatus for which they are intended. 
7. For the purposes of heading No. 85.48, "spent primary cells, spent primary batteries and spent 
electric accumulators" are those which are neither usable as such because of breakage, cuttingup, 
wear or other reasons, nor capable of being recharged. 
SUBHEADING NOTE 
1. Subheadings Nos. 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, 
without built-in loudspeaker, capable of operating without an external source of electric power 
and the dimensions of which do not exceed 170 mm x 100 mm x 45mm. 
ADDITIONAL NOTES 
1. In this chapter "kva" means kilovoltampere. 
2. Subheading Nos. 8519.10.00.00, 8519.21.00.00, 8519.29.00.00, 8519.31.00.00 and 
8519.39.00.00 are to be taken not to apply to sound reproducing apparatus with laser reading 
system, which fall within subheading No. 8519.99.12.00 and 8519.99.18.00. 
3. Subheading No. 8524.10.00.00 is applicable mutatis mutandis to subheadings 
8520.32.30.00 and 8520.33.30.00. 
H.S. Code 
Number Description Import Duty 
85.01 Electrical motors and generators (excluding generating 
sets): 
8501.10 - Motors of an output not exceeding 37.5 W: 
8501.10.10.00 - - Synchronous motors of an output not exceeding 18 W 8.5 
- - Other: 
8501.10.91.00 - - - Universal AC/DC motors 5 
8501.10.93.00 - - - AC motors 5 
8501.10.99.00 - - - DC motors 5 
8501.20 - Universal AC/DC motors of an output exceeding 37.5 W: 
8501.20.10.00 - - Of an output exceeding 735 W but not exceeding 150 kW, 
for use in civil aircraft 0 
8501.20.90.00 - - Other 5 
- Other DC motors; DC generators: 
8501.31 - - Of an output not exceeding 750 W: 
8501.31.10.00 - - - Motors of an output exceeding 735 W, DC generators for 
use in civil aircraft 0 
8501.31.90.00 - - - Other 5 
8501.32 - - Of an output exceeding 750 W but not exceeding 75 kW:

738 CAP. 337.] IMPORT DUTIES 
8501.32.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8501.32.91.00 - - - - Of an output exceeding 750 W but not exceeding 7.5 kW 5 
8501.32.99.00 - - - - Of an output exceeding 7.5 kW but not exceeding 75 kW 5 
8501.33 - - Of an output exceeding 75 kW but not exceeding 375 kW: 
8501.33.10.00 - - - Motors of an output not exceeding 150 kW and generators, 
for use in civil aircraft 0 
8501.33.90.00 - - - Other 5 
8501.34 - - Of an output exceeding 375 kW: 
8501.34.10.00 - - - Generators for use in civil aircraft 0 
- - - Other: 
8501.34.50.00 - - - - Traction motors 5 
- - - - Other, of an output: 
8501.34.91.00 - - - - - Exceeding 375 kW but not exceeding 750 kW 5 
8501.34.99.00 - - - - - Exceeding 750 kW 5 
8501.40 - Other AC motors, single-phase: 
8501.40.10.00 - - Of an output exceeding 735 W but not exceeding 150 kW, 
for use in civil aircraft 0 
- - Other: 
8501.40.91.00 - - - Of an output not exceeding 750 W 5 
8501.40.99.00 - - - Of an output exceeding 750 W 5 
- Other AC motors, multi-phase: 
8501.51 - - Of an output not exceeding 750 W: 
8501.51.10.00 - - - Of an output exceeding 735 W, for use in civil aircraft 0 
8501.51.90.00 - - - Other 5 
8501.52 - - Of an output exceeding 750 W but not exceeding 75 kW: 
8501.52.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8501.52.91.00 - - - - Of an output exceeding 750 W but not exceeding 7.5 kW 5 
8501.52.93.00 - - - - Of an output exceeding 7.5 kW but not exceeding 37 kW 5 
8501.52.99.00 - - - - Of an output exceeding 37 kW but not exceeding 75 kW 5 
8501.53 - - Of an output exceeding 75 kW: 
8501.53.10.00 - - - Of an output not exceeding 150 kW, for use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 739 
- - - Other: 
8501.53.50.00 - - - - Traction motors 5 
- - - - Other, of an output: 
8501.53.92.00 - - - - - Exceeding 75 kW but not exceeding 375 kW 5 
8501.53.94.00 - - - - - Exceeding 375 kW but not exceeding 750 kW 5 
8501.53.99.00 - - - - - Exceeding 750 kW 5 
- AC generators (alternators): 
8501.61 - - Of an output not exceeding 75 kVA: 
8501.61.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8501.61.91.00 - - - - Of an output not exceeding 7.5 kVA 5 
8501.61.99.00 - - - - Of an output exceeding 7.5 kVA but not exceeding 75 
kVA 5 
8501.62 - - Of an output exceeding 75 kVA but not exceeding 375 kVA: 
8501.62.10.00 - - - For use in civil aircraft 0 
8501.62.90.00 - - - Other 5 
8501.63 - - Of an output exceeding 375 kVA but not exceeding 750 
kVA: 
8501.63.10.00 - - - For use in civil aircraft 0 
8501.63.90.00 - - - Other 5 
8501.64.00.00 - - Of an output exceeding 750 kVA 5 
85.02 Electric generating sets and rotary converters: 
- Generating sets with compression-ignition internal 
combustion piston engines (diesel or semi-diesel engines): 
8502.11 - - Of an output not exceeding 75 kVA: 
8502.11.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8502.11.91.00 - - - - Of an output not exceeding 7.5 kVA 5 
8502.11.99.00 - - - - Of an output exceeding 7.5 kVA but not exceeding 75 
kVA 5 
8502.12 - - Of an output exceeding 75 kVA but not exceeding 375 kVA: 
8502.12.10.00 - - - For use in civil aircraft 0 
8502.12.90.00 - - - Other 5 
H.S. Code 
Number Description Import Duty

740 CAP. 337.] IMPORT DUTIES 
8502.13 - - Of an output exceeding 375 kVA: 
8502.13.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8502.13.91.00 - - - - Of an output exceeding 375 kVA but not exceeding 750 
kVA 5 
8502.13.93.00 - - - - Of a output exceeding 750 kVA but not exceeding 2 000 
kVA 5 
8502.13.98.00 - - - - Of an output exceeding 2 000 kVA 5 
8502.20 - Generating sets with spark-ignition internal combustion 
piston engines: 
8502.20.10.00 - - For use in civil aircraft 0 
- - Other: 
8502.20.91.00 - - - Of an output not exceeding 7.5 kVA 5 
8502.20.92.00 - - - Of an output exceeding 7.5 kVA but not exceeding 375 
kVA 5 
8502.20.94.00 - - - Of an output exceeding 375 kVA but not exceeding 750 
kVA 5 
8502.20.98.00 - - - Of an output exceeding 750 kVA 5 
- Other generating sets: 
8502.31.00.00 - - Wind-powered 5 
8502.39 - - Other: 
8502.39.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8502.39.91.00 - - - - Turbo-generators 5 
8502.39.99.00 - - - - Other 5 
8502.40 - Electric rotary converters: 
8502.40.10.00 - - For use in civil aircraft 0 
8502.40.90.00 - - Other 5 
85.03 Parts suitable for use solely or principally with the 
machines heading No. 85.01 or 85.02: 
8503.00.10.00 - Non-magnetic retaining rings 4.4 
- Other: 
8503.00.91.00 - - Of cast iron or cast steel 4.4 
8503.00.99.00 - - Other 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 741 
85.04 Electric transformers, static converters (for example, 
rectifiers) and inductors: 
8504.10 - Ballasts for discharge lamps or tubes: 
8504.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8504.10.91.00 - - - Inductors, whether or not connected with a capacitor 6.5 
8504.10.99.00 - - - Other 6.5 
- Liquid dielectric transformers: 
8504.21.00.00 - - Having a power handling capacity not exceeding 650 kVA 6.5 
8504.22 - - Having a power handling capacity exceeding 650 kVA but 
not exceeding 10 000 kVA: 
8504.22.10.00 - - - Exceeding 650 kVA but not exceeding 1 600 kVA 6.5 
8504.22.90.00 - - - Exceeding 1 600 kVA but not exceeding 10 000 kVA 6.5 
8504.23.00.00 - - Having a power handling capacity exceeding 10 000 kVA 6.5 
- Other transformers: 
8504.31 - - Having a power handling capacity not exceeding 1 kVA: 
8504.31.10.00 - - - For use in civil aircraft 0 
- - - Other: 
- - - - Measuring transformers: 
8504.31.31.00 - - - - - For voltage measurement 6.5 
8504.31.39.00 - - - - - Other 6.5 
8504.31.90.00 - - - - Other 6.5 
8504.32 - - Having a power handling capacity exceeding 1 kVA but not 
exceeding 16 kVA: 
8504.32.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8504.32.30.00 - - - - Measuring transformers 6.5 
8504.32.90.00 - - - - Other 6.5 
8504.33 - - Having a power handling capacity exceeding 16 kVA but 
not exceeding 500 kVA: 
8504.33.10.00 - - - For use in civil aircraft 0 
8504.33.90.00 - - - Other 6.5 
8504.34.00.00 - - Having a power handling capacity exceeding 500 kVA 6.5 
H.S. Code 
Number Description Import Duty

742 CAP. 337.] IMPORT DUTIES 
8504.40 - Static converters: 
8504.40.10.00 - - For use in civil aircraft 0 
- - Other: 
8504.40.20.00 - - - Of a kind used with telecommunication apparatus, 
automatic data processing machines and units thereof 6.5 
8504.40.35.00 - - - - Other 6.5 
- - - Other: 
8504.40.50.00 - - - - Polycrystalline semiconductors 6.5 
- - - - Other: 
8504.40.93.00 - - - - - Accumulator chargers 6.5 
- - - - - Other: 
8504.40.94.00 - - - - - - Rectifiers 6.5 
- - - - - - Inverters: 
8504.40.96.00 - - - - - - - Having a power handling capacity not exceeding 
7.5 kVA 6.5 
8504.40.97.00 - - - - - - - Having a power handling capacity exceeding 7.5 kVA 6.5 
8504.40.99.00 - - - - - - Other 6.5 
8504.50 - Other inductors: 
8504.50.10.00 - - For use in civil aircraft 0 
- - Other: 
8504.50.30.00 - - - Of a kind used with telecommunication apparatus and for 
power supplies for automatic data processing machines and 
units thereof 6.5 
8504.50.80.00 - - - Other 6.5 
8504.90 - Parts: 
- - Of transformers and inductors: 
8504.90.05.00 - - - Electronic assemblies of machines of subheading 
8504.50.30.00 4.4 
- - - Other: 
8504.90.11.00 - - - - Ferrite cores 4.4 
8504.90.18.00 - - - - Other 4.4 
- - Of static converters: 
8504.90.91.00 - - - Electronic assemblies of machines of subheading 
8504.40.30.00 and 8504.40.35.00 4.4 
8504.90.99.00 - - - Other 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 743 
85.05 Electro-magnets; permanent magnets and articles intended 
to become permanent magnets after magnetisation; electromagnetic 
or permanent magnet chucks, clamps and similar 
holding devices ; electro-magnetic couplings, clutches and 
brakes; electro- magnetic lifting heads: 
- Permanent magnets and articles intended to become 
permanent magnets after magnetisation: 
8505.11.00.00 - - Of metal 4.4 
8505.19 - - Other: 
8505.19.10.00 - - - Permanent magnets of agglomerated ferrite 2.2 
8505.19.90.00 - - - Other 2.2 
8505.20.00.00 - Electro-magnetic couplings, clutches and brakes 4.4 
8505.30.00.00 - Electro-magnetic lifting heads 4.4 
8505.90 - Other, including parts: 
8505.90.10.00 - - Electro-magnets 4.4 
8505.90.30.00 - - Electro-magnetic or permanent magnet chuks, clamps and 
similar holding devices 4.4 
8505.90.90.00 - - Parts 4.4 
85.06 Primary cells and primary batteries: 
8506.10 - Manganese dioxide: 
- - Alkaline: 
8506.10.11.00 - - - Cylindrical cells 8.9 
8506.10.15.00 - - - Button cells 8.9 
8506.10.19.00 - - - Other 8.9 
- - Other: 
8506.10.91.00 - - - Cylindrical cells 8.9 
8506.10.95.00 - - - Button cells 8.9 
8506.10.99.00 - - - Other 8.9 
8506.30 - Mercuric oxide: 
8506.30.10.00 - - Cylindrical cells 8.9 
8506.30.30.00 - - Button cells 8.9 
8506.30.90.00 - - Other 8.9 
8506.40 - Silver oxide: 
H.S. Code 
Number Description Import Duty

744 CAP. 337.] IMPORT DUTIES 
8506.40.10.00 - - Cylindrical cells 8.9 
8506.40.30.00 - - Button cells 8.9 
8506.40.90.00 - - Other 8.9 
8506.50 - Lithium: 
8506.50.10.00 - - Cylindrical cells 8.9 
8506.50.30.00 - - Button cells 8.9 
8506.50.90.00 - - Other 8.9 
8506.60 - Air-zinc: 
8506.60.10.00 - - Cylindrical cells 8.9 
8506.60.30.00 - - Button cells 8.9 
8506.60.90.00 - - Other 8.9 
8506.80 - Other: 
8506.80.05.00 - - Dry zinc-carbon batteries of a voltage of 5.5 V or more but 
not exceeding 6.5 V 8.9 
- - Other: 
8506.80.11.00 - - - Cylindrical cells 8.9 
8506.80.15.00 - - - Button cells 8.9 
8506.80.90.00 - - - Other 8.9 
8506.90.00.00 - Parts 8.9 
85.07 Electric accumulators, including separators therefor, 
whether or not rectangular (including square): 
8507.10 - Lead-acid, of a kind used for starting piston engines: 
8507.10.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Of a weight not exceeding 5 kg: 
8507.10.31.00 - - - - Working with liquid electrolyte 6.2 
8507.10.39.00 - - - - Other 6.2 
- - - Of a weight exceeding 5 kg: 
8507.10.81.00 - - - - Working with liquid electrolyte 6.2 
8507.10.89.00 - - - - Other 6.2 
8507.20 - Other lead-acid accumulators: 
8507.20.10.00 - - For use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 745 
- - Other: 
- - - Traction accumulators: 
8507.20.31.00 - - - - Working with liquid electrolyte 6.2 
8507.20.39.00 - - - - Other 6.2 
- - - Other: 
8507.20.81.00 - - - - Working with liquid electrolyte 6.2 
8507.20.89.00 - - - - Other 6.2 
8507.30 - Nickel-cadmium: 
8507.30.10.00 - - For use in civil aircraft 0 
- - Other: 
8507.30.91.00 - - - Hermetically sealed 5.1 
- - - Other: 
8507.30.93.00 - - - -Traction accumulators 5.1 
8507.30.98.00 - - - - Other 5.1 
8507.40 - Nickel-iron: 
8507.40.10.00 - - For use in civil aircraft 0 
8507.40.90.00 - - Other 5.1 
8507.80 - Other accumulators: 
8507.80.10.00 - - For use in civil aircraft 0 
- - Other: 
8507.80.91.00 - - - Nickel-hybride 5.1 
8507.80.99.00 - - - Other 5.1 
8507.90 - Parts: 
8507.90.10.00 - - For use in civil aircraft 0 
- - Other: 
8507.90.91.00 - - - Plates for accumulators 2.7 
8507.90.93.00 - - - Separators 2.7 
8507.90.98.00 - - - Other 5.6 
85.08 Electro-mechanical tools for working in the hand, with selfcontained 
electric motor: 
8508.10 - Drills of all kinds: 
8508.10.10.00 - - Capable of operation without an external source of power 4.5 
H.S. Code 
Number Description Import Duty

746 CAP. 337.] IMPORT DUTIES 
- - Other: 
8508.10.91.00 - - - Electropneumatic 4.5 
8508.10.99.00 - - - Other 
4.5 
8508.20 - Saws: 
8508.20.10.00 - - Chain saws 2.7 
8508.20.30.00 - - Circular saws 2.7 
8508.20.90.00 - - Other 2.7 
8508.80 - Other tools: 
8508.80.10.00 - - Of a kind used for working textile materials 2.7 
- - Other: 
8508.80.30.00 - - - Capable of operation without an external source of power 2.7 
- - - Other: 
- - - - Grinders and sanders: 
8508.80.51.00 - - - - - Angle grinders 2.7 
8508.80.53.00 - - - - - Belt sanders 2.7 
8508.80.59.00 - - - - - Other 2.7 
8508.80.70.00 - - - - Planers 2.7 
8508.80.80.00 - - - - Hedge trimmers and lawn edge cutters 2.7 
8508.80.90.00 - - - - Other 2.7 
8508.90.00.00 - Parts 2.7 
85.09 Electro-mechanical domestic appliances, with self - 
contained electric motor: 
8509.10 - Vacuum cleaners: 
8509.10.10.00 - - For a voltage of 110 V or more 4 
8509.10.90.00 - - For a voltage of less than 110 V 4 
8509.20.00.00 - Floor polishers 4 
8509.30.00.00 - Kitchen waste disposers 5.1 
8509.40.00.00 - Food grinders and mixers; fruit or vegetable juice extractors 5.1 
8509.80.00.00 - Other appliances 5.1 
8509.90 - Parts: 
8509.90.10.00 - - Of vacuum cleaners or floor polishers 5.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 747 
8509.90.90.00 - - Other 5.1 
85.10 Shavers, hair clippers and hair-removing appliances, with 
self-contained electric motor: 
8510.10.00.00 - Shavers 4.6 
8510.20.00.00 - Hair clippers 4.1 
8510.30.00.00 - Hair-removing appliances 5.1 
8510.90.00.00 - Parts 4.6 
85.11 Electrical ignition or starting equipment of a kind used for 
spark-ignition or compression- ignition internal 
combustion engines (for example, ignition magnetos, 
magneto-dynamos, ignition coils, sparking plugs and glow 
plugs, starter motors); generators (for example, dynamos, 
alternators) and cut-outs of a kind used in conjunction with 
such engines: 
8511.10 - Sparking plugs: 
8511.10.10.00 - - For use in civil aircraft 0 
8511.10.90.00 - - Other 5.8 
8511.20 - Ignition magnetos; magneto-dynamos; magnetic fly-wheels: 
8511.20.10.00 - - For use in civil aircraft 0 
8511.20.90.00 - - Other 4.9 
8511.30 - Distributors; ignition coils: 
8511.30.10.00 - - For use in civil aircraft 0 
8511.30.90.00 - - Other 5.8 
8511.40 - Starter motors and dual purpose starter-generators: 
8511.40.10.00 - - For use in civil aircraft 0 
8511.40.90.00 - - Other 5.6 
8511.50 - Other generators: 
8511.50.10.00 - - For use in civil aircraft 0 
8511.50.90.00 - - Other 5.6 
8511.80 - Other equipment: 
8511.80.10.00 - - For use in civil aircraft 0 
8511.80.90.00 - - Other 5.8 
8511.90.00.00 - Parts 5.6 
H.S. Code 
Number Description Import Duty

748 CAP. 337.] IMPORT DUTIES 
85.12 Electrical lighting or signalling equipment (excluding 
articles of heading No. 85.39), windscreen wipers, 
defrosters and demisters, of a kind used for cycles or motor 
vehicles: 
8512.10.00.00 - Lighting or visual signalling equipment of a kind used on 
bicycles 4.9 
8512.20.00.00 - Other lighting or visual signalling equipment 4.9 
8512.30.00.00 - Sound signalling equipment 4.9 
8512.40.00.00 - Windscreen wipers, defrosters and demisters 4.9 
8512.90.00.00 - Parts 4.9 
85.13 Portable electric lamps designed to function by their own 
source of energy (for example, dry batteries, accumulators, 
magnetos), other than lighting equipment of heading No. 
85.12: 
- Lamps: 
8513.10.00.10 - - Battery markers certified by the Director of Agriculture as 
being imported exclusively for fishing purposes 5.7 
8513.10.00.90 - - Other 7.2 
8513.90.00.00 - Parts 7.2 
85.14 Industrial or laboratory electric (including induction or 
dielectric) furnaces and ovens; other industrial or 
laboratory induction or dielectric heating equipment: 
8514.10 - Resistance heated furnaces and ovens: 
8514.10.05.00 - - For the manufacture of semiconductor devices on 
semiconductor wafers 4.1 
- - Other: 
8514.10.10.00 - - - Bakery and biscuit ovens 4.1 
8514.10.80.00 - - - Other 4.1 
8514.20 - Induction of dielectric furnaces and ovens: 
8514.20.05.00 - - For the manufacture of semiconductor devices on 
semiconductor wafers 4.1 
- - Other: 
8514.20.10.00 - - - Induction furnaces and ovens 4.1 
8514.20.80.00 - - - Dielectric furnaces and ovens 4.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 749 
8514.30 - Other furnaces and ovens: 
- - Infra-red radiation ovens: 
8514.30.11.00 - - - For the manufacture of semiconductor devices on 
semiconductor wafers 4.1 
8514.30.19.00 - - - Other 4.1 
- - Other: 
8514.30.91.00 - - - For the manufacture of semiconductor devices on 
semiconductor wafers 4.1 
8514.30.99.00 - - - Other 4.1 
8514.40.00.00 - Other induction or dielectric heating equipment 2.2 
8514.90 - Parts: 
8514.90.20.00 - - Of machines of subheading 8514.10.05.00, 8514.20.05.00, 
8514.30.11.00 or 8514.30.91.00 4.1 
8514.90.80.00 - - Other 4.1 
85.15 Electric (including electrically heated gas), laser or other 
light or photon beam, ultrasonic, electron beam, magnetic 
pulse or plasma arc soldering, brazing or welding machines 
and apparatus, whether or not capable of cutting ; electric 
machines and apparatus for hot spraying of metals or 
cermets: 
- Brazing or soldering machines and apparatus: 
8515.11.00.00 - - Soldering irons and guns 2.7 
8515.19.00.00 - - Other 5.1 
- Machines and apparatus for resistance welding of metal: 
8515.21.00.00 - - Fully or partly automatic 2.7 
8515.29 - - Other: 
8515.29.10.00 - - - For butt welding 2.7 
8515.29.90.00 - - - Other 2.7 
- Machines and apparatus for arc (including plasma arc) 
welding of metals: 
8515.31.00.00 - - Fully or partly automatic 2.7 
8515.39 - - Other: 
- - - For manual welding with coated electrodes, complete with 
welding or cutting devices, and consigned with: 
8515.39.13.00 - - - - Transformers 5.1 
H.S. Code 
Number Description Import Duty

750 CAP. 337.] IMPORT DUTIES 
8515.39.18.00 - - - - Generators or rotary converters or static converters, 
rectifiers or rectifying apparatus 5.1 
8515.39.90.00 - - - Other 5.1 
8515.80 - Other machines and apparatus: 
8515.80.05.00 - - Wire bonders of a kind used for the manufactur of 
semiconductor devices 0 
- - Other: 
- - - For treating metals: 
8515.80.11.00 - - - - For welding 2.7 
8515.80.19.00 - - - - Other 2.7 
- - - Other: 
8515.80.91.00 - - - - For resistance welding of plastics 2.7 
8515.80.99.00 - - - - Other 2.7 
8515.90 - Parts: 
8515.90.10.00 - - For machines of subheading 8515.80.05.00 0 
8515.90.90.00 - - Other 2.7 
85.16 Electric instantaneous or storage water heaters and 
immersion heaters; electric space heating apparatus and 
soil heating apparatus ; electro-thermic hair-dressing 
apparatus (for example, hair driers, hair curlers, curling 
tong heaters) and hand driers; electric smoothing irons; 
other electro - thermic appliances of a kind used for 
domestic purposes; electric heating resistors, other than 
those of heading No. 85.45: 
8516.10 - Electric instantaneous or storage water heaters and 
immersion heaters: 
- - Water heaters: 
8516.10.11.00 - - - Instantaneous water heaters 5.3 
8516.10.19 - - - Other: 
8516.10.19.10 - - - - Solar powered 5.3 
8516.10.19.90 - - - - Other 5.3 
- - Immersion heaters: 
8516.10.91.00 - - - Of a kind used for domestic purposes 5.3 
8516.10.99.00 - - - Other 5.3 
- Electric space heating apparatus and electric soil heating 
apparatus: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 751 
8516.21.00.00 - - Storage heating radiators 5.6 
8516.29 - - Other: 
8516.29.10.00 - - - Liquid-filled radiators 5.6 
8516.29.50.00 - - - Convection heaters 5.6 
- - - Other: 
8516.29.91.00 - - - - With built-in fan 5.6 
8516.29.99.00 - - - - Other 5.6 
- Electro-thermic hair-dressing or hand-drying apparatus: 
8516.31 - - Hair driers: 
8516.31.10.00 - - - Drying hoods 6 
8516.31.90.00 - - - Other 6 
8516.32.00.00 - - Other hair-dressing apparatus 6 
8516.33.00.00 - - Hand-drying apparatus 5.1 
8516.40 - Electric smoothing irons: 
8516.40.10.00 - - Steam smoothing irons 6 
8516.40.90.00 - - Other 6 
8516.50.00.00 - Microwave ovens 5.1 
8516.60 - Other ovens; cookers, cooking plates, boiling rings, grillers 
and roasters: 
8516.60.10.00 - - Cookers (incorporating at least an oven and a hob) 5.1 
- - Cooking plates, boiling rings and hobs: 
8516.60.51.00 - - - Hobs for building-in 5.1 
8516.60.59.00 - - - Other 5.1 
8516.60.70.00 - - Grillers and roasters 5.1 
8516.60.80.00 - - Ovens for building-in 5.1 
8516.60.90.00 - - Other 5.1 
- Other electro-thermic appliances: 
8516.71.00.00 - - Coffee or tea-makers 5.1 
8516.72.00.00 - - Toasters 5.1 
8516.79 - - Other: 
8516.79.10.00 - - - Plate warmers 5.1 
8516.79.20.00 - - - Deep fat fryers 5.1 
8516.79.80.00 - - - Other 5.1 
H.S. Code 
Number Description Import Duty

752 CAP. 337.] IMPORT DUTIES 
8516.80 - Electric heating resistors: 
8516.80.10.00 - - Assembled only with a simple insulated former and 
electrical connections, used for anti-icing or de-icing, for 
use in civil aircraft 0 
- - Other: 
8516.80.91.00 - - - Assembled with an insulated former 4.9 
8516.80.99.00 - - - Other 4.9 
8516.90.00.00 - Parts 5.1 
85.17 Electrical apparatus for line telephony or line telegraphy, 
including line telephony sets with cordless handsets and 
telecommunication apparatus for carrier-current line 
systems or for digital line systems; videophones: 
- Telephone sets; videophones: 
8517.11.00.00 - - Line telephone sets with cordless handsets 7.5 
8517.19 - - Other: 
8517.19.10.00 - - - Videophones 7.5 
8517.19.90.00 - - - Other 7.5 
- Facsimile machines and teleprinters: 
8517.21.00.00 - - Facsimile machines 7.5 
8517.22.00.00 - - Teleprinters 7.5 
8517.30.00.00 - Telephonic or telegraphic switching apparatus 7.5 
8517.50 - Other apparatus, for carrier-current line systems or for 
digital line systems: 
8517.50.10.00 - - For carrier-current line systems 4.6 
8517.50.90.00 - - Other 7.5 
8517.80 - Other apparatus: 
8517.80.10.00 - - Entry-phone systems 7.5 
8517.80.90.00 - - Other 7.5 
8517.90 - Parts: 
- - Of apparatus of subheading 8517.50.10.00: 
8517.90.11.00 - - - Electronic assemblies 4.6 
8517.90.19.00 - - - Other 4.6 
- - Other: 
8517.90.82.00 - - - Electronic assemblies 7.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 753 
8517.90.88.00 - - - Other 7.5 
85.18 Microphones and stands therefor; loudspeakers, whether 
or not mounted in their enclosures ; headphones, earphones 
and combined microphone / speaker sets; audio-frequency 
electric amplifiers; electric sound amplifier sets: 
8518.10 - Microphones and stands therefor: 
8518.10.10.00 - - For use in civil aircraft 0 
- - Other 
8518.10.20.00 - - - Microphones having a frequency range of 300Hz to 3, 
4Khz, of a diametre not exceeding 10 mm and a height not 
exceeding 3 mm, of a kind used for telecommunications 4.9 
8518.10.80.00 - - - Other 4.9 
- Loudspeakers, whether or not mounted in their enclosures: 
8518.21 - - Single loudspeakers, mounted in their enclosures: 
8518.21.10.00 - - - For use in civil aircraft 0 
8518.21.90.00 - - - Other 4.9 
8518.22 - - Multiple loudspeakers, mounted in the same enclosure: 
8518.22.10.00 - - - For use in civil aircraft 0 
8518.22.90.00 - - - Other 4.9 
8518.29 - - Other: 
8518.29.10.00 - - - For use in civil aircraft 0 
- - - Other: 
8518.29.20.00 - - - - Loudspeakers having a frequency range of 300Hz to 3, 
4Khz, of a diamtetre not exceeding 50 mm, of a kind 
used for telecommunications 4.9 
8518.29.80.00 - - - - Other 4.9 
8518.30 - Headphones, earphones and combined microphone /speaker 
sets: 
8518.30.10.00 - - For use in civil aircraft 0 
- - Other 
8518.30.20.00 - - - Line telephone handsets 7 
8518.30.80.00 - - - Other 7 
8518.40 - Audio-frequency electric amplifiers: 
8518.40.10.00 - - For use in civil aircraft 0 
- - Other: 
8518.40.30.00 - - - Telephonic and measurement amplifiers 4.9 
H.S. Code 
Number Description Import Duty

754 CAP. 337.] IMPORT DUTIES 
- - - Other: 
8518.40.91.00 - - - - With only one channel 4.9 
8518.40.99.00 - - - - Other 4.9 
8518.50 - Electric sound amplifier sets: 
8518.50.10.00 - - For use in civil aircraft 0 
8518.50.90.00 - - Other 4.9 
8518.90.00.00 - Parts 4.9 
85.19 Turntables (record decks), record-players, cassette-players 
and other sound reproducing apparatus, not incorporating 
a sound recording device: 
8519.10.00.00 - Coin or disc-operated record-players 9.5 
- Other record-players: 
8519.21.00.00 - - Without loudspeaker 9.5 
8519.29.00.00 - - Other 9.5 
- Turntables (record-decks): 
8519.31.00.00 - - With automatic record-changing mechanism 9.5 
8519.39.00.00 - - Other 9.5 
8519.40.00.00 - Transcribing machines 9.5 
- Other sound reproducing apparatus: 
8519.92.00.00 - - Pocket-size cassette-players 0 
8519.93 - - Other, cassette-type: 
- - - Of a kind used in motor vehicles: 
8519.93.31.00 - - - - With an analogue and digital reading system 9.5 
8519.93.39.00 - - - - Other 9.5 
- - - Other: 
8519.93.81.00 - - - - With an analogue and digital reading system 9.5 
8519.93.89.00 - - - - Other 9.5 
- - Other: 
- - - With laser reading system: 
8519.99.12.00 - - - - Of a kind used in motor vehicles, of a type using discs of 
a diameter not exceeding 6.5 cm 9.5 
8519.99.18.00 - - - - Other 9.5 
8519.99.90.00 - - - Other 9.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 755 
85.20 Magnetic tape recorders and other sound recording 
apparatus, whether or not incorporating a sound 
reproducing device: 
8520.10.00.00 - Dictating machines not capable of operating without an 
external source of power 7 
8520.20.00.00 - Telephone answering machines 7 
- Other magnetic tape recorders incorporating sound 
reproducing apparatus: 
8520.32 - - Digital audio type: 
- - - Cassette-type: 
- - - - With built-in amplifier and one or more built-in 
loudspeakers: 
8520.32.11.00 - - - - - Capable of operating without an external source of 
power 0 
8520.32.19.00 - - - - - Other 7 
8520.32.30.00 - - - - Pocket-size recorders 0 
8520.32.50.00 - - - - Other 7 
- - - Other: 
8520.32.91.00 - - - - Using magnetic tapes on reels, allowing sound 
recording or reproduction either at a single speed of 19 
cm per second or at several speeds if those comprise 
only 19 cm per second and lower speeds 7 
8520.32.99.00 - - - - Other 7 
8520.33 - - Other, cassette-type: 
- - - With built-in amplifier and one or more built-in 
loudspeakers: 
8520.33.11.00 - - - - Capable of operating without an external source of power 0 
8520.33.19.00 - - - - Other 7 
8520.33.30.00 - - - Pocket-size recorders 0 
8520.33.90.00 - - - Other 7 
8520.39 - - Other: 
8520.39.10.00 - - - Using magnetic tapes on reels, allowing sound recording or 
reproduction either at a single speed of 19 cm/s or at several 
speeds if those comprise only 19 cm/s and lower speeds 7 
8520.39.90.00 - - - Other 7 
8520.90 - Other: 
8520.90.10.00 - - For use in civil aircraft 0 
H.S. Code 
Number Description Import Duty

756 CAP. 337.] IMPORT DUTIES 
8520.90.90.00 - - Other 5.1 
85.21 Video recording or reproducing apparatus, whether or not 
incorporating a video tuner: 
8521.10 - Magnetic tape-type: 
8521.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8521.10.30.00 - - - Of a width not exceeding 1.3 cm and allowing recording or 
reproduction at a tape speed not exceeding 50 mm per 
second 14 
8521.10.80.00 - - - Other 8 
8521.90.00.00 - Other 14 
85.22 Parts and accessories suitable for use solely or principally 
with apparatus of headings Nos. 85.19 to 85.21: 
8522.10.00.00 - Pick-up cartridges 6.3 
8522.90 - Other: 
8522.90.10.00 - - Assemblies and sub-assemblies consisting of two or more 
parts or pieces fastened or joined together, for apparatus 
falling within subheading 8520.90.10.00, for use in civil 
aircraft 0 
- - Other: 
8522.90.30.00 - - - Styli; diamonds, sapphires and other precious or semiprecious 
stones (natural, synthetic or reconstructed) for 
styli, whether or not mounted 3.8 
- - - Other: 
8522.90 - - - - Electronic assemblies: 
8522.90.51.00 - - - - - Of apparatus of subheading 8520.20.00.00 5.8 
8522.90.59.00 - - - - - Other 5.8 
8522.90.93.00 - - - - Single cassette-deck assemblies with a total thickness 
not exceeding 53 mm, of a kind used in the manufacture 
of sound recording and reproducing apparatus 5.8 
8522.90.98.00 - - - - Other 5.8 
85.23 Prepared unrecorded media for sound recording or similar 
recording of other phenomena, other than products of 
Chapter 37: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 757 
- Magnetic tapes: 
8523.11.00.00 - - Of a width not exceeding 4 mm 4.9 
8523.12.00.00 - - Of a width exceeding 4 mm but not exceeding 6.5 mm 4.9 
8523.13.00.00 - - Of a width exceeding 6.5 mm 4.9 
8523.20 - Magnetic discs: 
8523.20.10.00 - - Rigid 4.9 
8523.20.90.00 - - Other 4.9 
8523.30.00.00 - Cards incorporating a magnetic stripe 4.9 
8523.90.00.00 - Other 4.9 
85.24 Records, tapes and other recorded media for sound or other 
similarly recorded phenomena, including matrices and 
masters for the production of records, but excluding 
products of Chapter 37: 
8524.10.00.00 - Gramophone records 4.9 
- Discs for laser reading systems: 
8524.31 - - For reproducing phenomena other than sound or image: 
8524.31.00.10 - - - Bearing data or instructions (recordings) of a kind used in 
automatic data-processing machines 0 
8524.31.00.90 - - - Other 4.9 
8524.32.00.00 - - For reproducing sound only 4.9 
8524.39 - - Other: 
8524.39.10.00 - - - For reproducing reprersentations of instructions, data, 
sound and image recorded in a machine readable binary 
form and capable of being manipulated or providing inter 
activity to a user, by means of an automatic data processing 
machine 0 
8524.39.90.00 - - - Other 4.9 
8524.40.00.00 - Magnetic tapes for reproducing phenomena other than sound 
or image 5.1 
- Other magnetic tapes: 
8524.51.00.00 - - Of a width not exceeding 4 mm 5.1 
8524.52.00.00 - - Of a width exceeding 4 mm but not exceeding 6.5 mm 5.1 
8524.53.00.00 - - Of a width exceeding 6.5 mm 5.1 
8524.60.00.00 - Cards incorporating a magnetic stripe 5.1 
- Other: 
H.S. Code 
Number Description Import Duty

758 CAP. 337.] IMPORT DUTIES 
8524.91.00.00 - - For reproducing phenomena other than sound or image 5.1 
8524.99 - - Other: 
8524.99.10.00 - - - For reproducing reprersentations of instructions, data, 
sound and image recorded in a machine readable binary 
form and capable of being manipulated or providing inter 
activity to a user, by means of an automatic data processing 
machine 0 
8524.99.90.00 - - - Other 5.1 
85.25 Transmission apparatus for radio-telephony, radiotelegraphy, 
radio-broadcasting or television, whether or 
not incorporating reception apparatus or sound recording 
or reproducing apparatus; television cameras, still image 
video cameras and other video camera recorders: 
8525.10 - Transmission apparatus: 
8525.10.10.00 - - Radio-telegraphic or radio-telephonic apparatus, for use in 
civil aircraft 4.9 
- - Other: 
8525.10.50.00 - - - Radio-telegraphic or radio-telephonic apparatus 4.9 
8525.10.80.00 - - - Other 4.9 
8525.20 - Transmission apparatus incorporating reception apparatus: 
8525.20.10.00 - - Radio-telegraphic or radio-telephonic apparatus, for use in 
civil aircraft 0 
- - Other: 
8525.20.91.00 - - - For cellular networks (mobile telephones) 6.5 
8525.20.99.00 - - - Other 6.5 
8525.30 - Television cameras: 
8525.30.10.00 - - With 3 or more camera tubes 4.9 
8525.30.90.00 - - Other 4.9 
8525.40 - Still image video cameras and other video camera recorders: 
- - Still image video cameras: 
8525.40.11.00 - - - Digital 4.9 
8525.40.19.00 - - - Other 4.9 
- - Other video camera recorders: 
8525.40.91.00 - - - Only able to record sound and images taken by the 
television camera 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 759 
8525.40.99.00 - - - Other 8.1 
85.26 Radar apparatus, radio navigational aid apparatus and 
radio remote control apparatus: 
8526.10 - Radar apparatus: 
8526.10.10.00 - - For use in civil aircraft 0 
8526.10.90.00 - - Other 3.7 
- Other: 
8526.91 - - Radio navigational aid apparatus: 
- - - For use in civil aircraft: 
8526.91.11.00 - - - - Radio navigational receivers 0 
8526.91.19.00 - - - - Other 0 
8526.91.90.00 - - - Other 3.7 
8526.92 - - Radio remote control apparatus: 
8526.92.10.00 - - - For use in civil aircraft 0 
8526.92.90.00 - - - Other 6.2 
85.27 Reception apparatus for radio-telephony, radio-telegraphy 
or radio-broadcasting, whether or not combined, in the 
same housing, with sound recording apparatus or a clock: 
- Radio-broadcast receivers capable of operating without an 
external source of power, including apparatus capable of 
receiving also radio-telephony or radio-telegraphy: 
8527.12 - - Pocket-size radio cassette-players: 
8527.12.10.00 - - - With an analogue and digital reading system 14 
8527.12.90.00 - - - Other 14 
8527.13 - - Combined with sound recording or reproducing apparatus: 
8527.13.10.00 - - - With laser reading system 14 
- - - Other: 
8527.13.91.00 - - - - Of the cassette-type with an analogue and digital 
reading system 14 
8527.13.99.00 - - - - Other 14 
8527.19.00.00 - - Other 0 
H.S. Code 
Number Description Import Duty

760 CAP. 337.] IMPORT DUTIES 
- Radio-broadcast receivers not capable of operating without 
an external source of power, of a kind used in motor 
vehicles, including apparatus capable of receiving also 
radio-telephony or radio-telegraphy: 
8527.21 - - Combined with sound recording or reproducing apparatus: 
- - - Capable of receiving and decoding digital Radio Data 
System signals: 
8527.21.20.00 - - - - With laser reading system 14 
- - - - Other: 
8527.21.52.00 - - - - - Of the cassette-type with an analogue and digital 
reading system 14 
8527.21.59.00 - - - - - Other 14 
- - - Other: 
8527.21.70.00 - - - - With laser reading system 14 
- - - - Other: 
8527.21.92.00 - - - - - Of the cassette-type with an analogue and digital 
reading system 14 
8527.21.98.00 - - - - - Other 14 
8527.29.00.00 - - Other 14 
- Other radio-broadcast receivers, including apparatus 
capable of receiving also radio-telephony or radiotelegraphy: 
8527.31 - - Combined with sound recording or reproducing apparatus: 
- - - Within the same housing one or more loudspeakers: 
8527.31.11.00 - - - - Of the cassette-type with an analogue and digital 
reading system 14 
8527.31.19.00 - - - - Other 14 
- - - Other: 
8527.31.91.00 - - - - With laser reading system 14 
- - - - Other: 
8527.31.93.00 - - - - - Of the cassette-type with an analogue and digital 
reading system 14 
8527.31.98.00 - - - - - Other 14 
8527.32 - - Not combined with sound recording or reproducing 
apparatus but combined with a clock: 
8527.32.10.00 - - - Alarm clock radios 0 
8527.32.90.00 - - - Other 14 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 761 
8527.39 - - Other: 
8527.39.20.00 - - - Without built-in amplifier 14 
8527.39.80.00 - - - With built-in amplifier 14 
8527.90 - Other apparatus: 
8527.90.10.00 - - For radio-telephony or radio-telegraphy, for use in civil 
aircraft 0 
- - Other: 
8527.90.92.00 - - - Portable receivers for calling, alerting or paging 12 
8527.90.98.00 - - - Other 14 
85.28 Reception apparatus for television,whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus; video monitors and 
video projectors: 
- Reception apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus: 
8528.12 - - Colour: 
8528.12.10.00 - - - Television projection equipment 25 
8528.12.20.00 - - - Apparatus incorporating a video recorder or reproducer 25 
- - - Other: 
- - - - With integral tube: 
- - - - - With a screen width/height ratio less than 1.5, with a 
diagonal measurement of the screen: 
8528.12.52.00 - - - - - - Not exceeding 42 cm 14 
8528.12.54.00 - - - - - - Exceeding 42 cm but not exceeding 52 cm 14 
8528.12.56.00 - - - - - - Exceeding 52 cm but not exceeding 72 cm 14 
8528.12.58.00 - - - - - - Exceeding 72 cm 14 
- - - - - Other: 
- - - - - - With scanning parameters not exceeding 625 lines, 
with a diagonal measurement of the screen: 
8528.12.62.00 - - - - - - - Not exceeding 75 cm 14 
8528.12.66.00 - - - - - - - Exceeding 75 cm 14 
- - - - - - With scanning parameters exceeding 625 lines: 
8528.12.72.00 - - - - - - - With a vertical resolution of less than 700 lines 14 
H.S. Code 
Number Description Import Duty

762 CAP. 337.] IMPORT DUTIES 
8528.12.76.00 - - - - - - - With a vertical resolution of 700 lines or more 14 
- - - - Other: 
- - - - - With screen: 
8528.12.81.00 - - - - - - With a screen width/height ratio less than 1.5 14 
8528.12.89.00 - - - - - - Other 14 
- - - - - Without screen: 
- - - - - - Video tuners 
8528.12.90.00 - - - - - - - Electronic assemblies for incorporation into 
automatic data processing machines 25 
8528.12.93.00 - - - - - - - Digital (including mixed digital and analogue) 25 
8528.12.95.00 - - - - - - - Other 25 
8528.12.98.00 - - - - - - Other 25 
8528.13.00.00 - - Black and white or other monochrome 25 
- Video monitors: 
8528.21 - - Colour: 
- - - With cathode-ray tube: 
8528.21.14.00 - - - - With a screen width/height ratio less than 1.5 25 
- - - - Other: 
8528.21.16.00 - - - - - With scanning parameters not exceeding 625 lines 25 
8528.21.18.00 - - - - - With scanning parameters exceeding 625 lines 25 
8528.21.90.00 - - - Other 25 
8528.22.00.00 - - Black and white or other monochrome 25 
8528.30 - Video projectors: 
8528.30.05.00 - - Operating by means of a flat panel display (for example, a 
liquid crystal device), capable of displaying digital 
information generated by an automatic data processing 
machine 25 
- - Other: 
8528.30.20.00 - - Colour 25 
8528.30.90.00 - - Black and white or other monochrome 25 
85.29 Parts suitable for use solely or principally with the 
apparatus of headings Nos. 85.25 to 85.28: 
8529.10 - Aerials and aerial reflectors of all kinds; parts suitable for 
use therewith: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 763 
8529.10.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Aerials: 
8529.10.15.00 - - - - Aerials for radio-telegraphic, or radio-telephonic, 
apparatus 7.2 
8529.10.20.00 - - - - Telescopic and whip-type aerials for portable apparatus 
or for apparatus for fitting in motor vehicles 7.2 
- - - - Outside aerials for radio or television broadcast 
receivers: 
8529.10.31.00 - - - - - For reception via satellite 7.2 
8529.10.39.00 - - - - - Other 7.2 
8529.10.40.00 - - - - Inside aerials for radio or television broadcast receivers, 
including built-in types 7.2 
8529.10.45.00 - - - - Other 7.2 
8529.10.70.00 - - - Aerial filters and separators 7.2 
8529.10.90.00 - - - Other 7.2 
8529.90 - Other: 
8529.90.10.00 - - Assemblies and sub-assemblies consisting of two or more 
parts or pieces fastened or joined together, for apparatus 
falling within subheadings 8526.10.11.00, 8526.10.13.00, 
8526.91.11.00, 8526.91.19.00 and 8526.92.10.00, for use 
in civil aircraft 0 
8529.90.40.00 - - - Parts of apparatus falling within subheadings 
8525.10.50.00, 8525.20.91.00, 8525.20.99.00, 
8525.40.11.00 and 8527.90.92.00 7.2 
- - - Other 
- - - Cabinets and cases: 
8529.90.51.00 - - - - Of wood 4.6 
8529.90.59.00 - - - - Of other materials 5.3 
8529.90.72.00 - - - Electronic assemblies 7.2 
- - - Other: 
8529.90.81.00 - - - - For television cameras of subheading 8525.30 and 
apparatus of heading Nos. 85.27 and 85.28 7.2 
8529.90.88.00 - - - - Other 7.2 
H.S. Code 
Number Description Import Duty

764 CAP. 337.] IMPORT DUTIES 
85.30 Electrical signalling, safety or traffic control equipment for 
railways, tramways, roads, inland waterways, parking 
facilities, port installations or airfields (other than those of 
heading No. 85.06): 
8530.10.00.00 - Equipment for railways or tramways 4.4 
8530.80.00.00 - Other equipment 4.4 
8530.90.00.00 - Parts 4.4 
85.31 Electric sound or visual signalling apparatus (for example, 
bells, sirens, indicator panels, burglar or fire alarms), other 
than those of heading No. 85.12 or 85.30: 
8531.10 - Burglar or fire alarms and similar apparatus: 
8531.10.10.00 - - For use in civil aircraft 0 
- - Other: 
8531.10.20.00 - - - Of a kind used for motor vehicles 4.4 
8531.10.30.00 - - - Of a kind used for buildings 4.4 
8531.10.80.00 - - - Other 4.4 
8531.20 - Indicator panels incorporating liquid crystal devices (LCD) 
or light emitting diodes (LED): 
8531.20.10.00 - - For use in civil aircraft 0 
- - Other: 
8531.20.30.00 - - - Incorporating light emitting diodes (LED) 4.4 
- - - Incorporating liquid crystal devices (LCD): 
8530.20.50.00 - - - - Incorporating active matrix liquid crystal devices (LCD) 4.4 
8531.20.80.00 - - - - Other 4.4 
8531.80 - Other apparatus: 
8531.80.10.00 - - For use in civil aircraft 0 
- - Other: 
8531.80.30.00 - - - Flat panel display devices 4.4 
8531.80.80.00 - - - Other 4.4 
8531.90 - Parts: 
8531.90.20.00 - - Of apparatus of subheading 8531.20 and 8531.80.30.00 4.4 
8531.90.80.00 - - Other 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 765 
85.32 Electrical capacitors, fixed, variable or adjustable (preset): 
8532.10.00.00 - Fixed capacitors designed for use in 50/60 Hz circuits and 
having a reactive power handling capacity of not less than 
0.5 kVa (power capacitors) 4.9 
- Other fixed capacitors: 
8532.21.00.00 - - Tantalum 7 
8532.22.00.00 - - Aluminium electrolytic 7 
8532.23.00.00 - - Ceramic dielectric, single layer 4.9 
8532.24.00.00 - - Ceramic dielectric, multilayer 4.9 
8532.25.00.00 - - Dielectric of paper or plastics 4.9 
8532.29.00.00 - - Other 4.9 
8532.30.00.00 - Variable or adjustable (pre-set) capacitors 7 
8532.90.00.00 - Parts 6.1 
85.33 Electrical resistors (including rheostats and 
potentiometers), other than heating resistors; 
8533.10.00.00 - Fixed carbon resistors, composition or film types 5.3 
- Other fixed resistors: 
8533.21.00.00 - - For a power handling capacity not exceeding 20 W 5.3 
8533.29.00.00 - - Other 5.3 
- Wirewound variable resistors, including rheostats and 
potentiometers: 
8533.31.00.00 - - For a power handling capacity not exceeding 20 W 5.3 
8533.39.00.00 - - Other 5.3 
8533.40 - Other variable resistors, including rheostats and 
potentiometers: 
8533.40.10.00 - - For a power handling capacity not exceeding 20 W 5.3 
8533.40.90.00 - - Other 5.3 
8533.90.00.00 - Parts 5.3 
85.34 Printed circuits: 
- Consisting only of conductor elements and contacts: 
8534.00.11.00 - - Multiple circuits 6.2 
8534.00.19.00 - - Other 6.2 
H.S. Code 
Number Description Import Duty

766 CAP. 337.] IMPORT DUTIES 
8534.00.90.00 - With other passive elements 6.2 
85.35 Electrical apparatus for switching or protecting electrical 
circuits, or for making connections to or in electrical 
circuits (for example, switches, fuses, lightning arresters, 
voltage limiters, surge suppressors, plugs, junction boxes), 
for a voltage exceeding 1 000 volts: 
8535.10.00.00 - Fuses 4.1 
- Automatic circuit breakers: 
8535.21.00.00 - - For a voltage of less than 72.5 kV 4.6 
8535.29.00.00 - - Other 4.6 
8535.30 - Isolating switches and make and break switches: 
8535.30.10.00 - - For a voltage of less than 72.5 kV 2.7 
8535.30.90.00 - - Other 2.7 
8535.40.00.00 - Lightning arresters, voltage limiters and surge suppressors 4.6 
8535.90 - Other: 
8535.90.00.10 - - Articles of the household type or for use in articles of the 
household type 4.6 
8535.90.00.90 - - Other 2.7 
85.36 Electrical apparatus for switching or protecting electrical 
circuits, or for making connections to or in electrical 
circuits (for example, switches, relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders, junction boxes), 
for a voltage not exceeding 1 000 volts: 
8536.10 - Fuses: 
8536.10.10.00 - - For a current not exceeding 10 A 4.6 
8536.10.50.00 - - For a current exceeding 10 A but not exceeding 63 A 4.6 
8536.10.90.00 - - For a current exceeding 63 A 4.6 
8536.20 - Automatic circuit breakers: 
8536.20.10.00 - - For a current not exceeding 63 A 4.6 
8536.20.90.00 - - For a current exceeding 63 A 4.6 
8536.30 - Other apparatus for protecting electrical circuits: 
8536.30.10.00 - - For a current not exceeding 16 A 4.6 
8536.30.30.00 - - For a current exceeding 16 A but not exceeding 125 A 4.6 
8536.30.90.00 - - For a current exceeding 125 A 4.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 767 
- Relays: 
8536.41 - - For a voltage not exceeding 60 V: 
8536.41.10.00 - - - For a current not exceeding 2 A 4.6 
8536.41.90.00 - - - For a current exceeding 2 A 4.6 
8536.49.00.00 - - Other 4.6 
8536.50 - Other switches: 
8536.50.03.00 - - Electronic AC switches consisting of optically coupled 
input and output circuits (insulated tryistor AC switches) 4.6 
8536.50.05.00 - - Electronic switches, including temperature protected 
electronic switches, consisting of a transistor and a logic 
chip (chip-on-chip technology) 4.6 
8536.50.07.00 - - Electromechanical snap-action switches for a current not 
exceeding 11 A 4.6 
- - Other: 
- - - For a voltage not exceeding 60 V: 
8536.50.11.00 - - - - Push-button switches 4.6 
8536.50.15.00 - - - - Rotary switches 4.6 
8536.50.19.00 - - - - Other 4.6 
8536.50.80.00 - - - Other 4.6 
- Lamp-holders, plugs and sockets: 
8536.61 - - Lamp-holders: 
8536.61.10.00 - - - Edison lamp-holders 4.6 
8536.61.90.00 - - - Other 4.6 
8536.69 - - Other: 
8536.69.10.00 - - - For co-axial cables 4.6 
8536.69.30.00 - - - For printed circuits 4.6 
8536.69.90.00 - - - Other 4.6 
8536.90 - Other apparatus: 
8536.90.01.00 - - Prefabricated elements for electrical circuits 4.6 
8536.90.10.00 - - Connections and contact elements for wire and cables 4.6 
8536.90.20.00 - - Wafer probers 4.6 
8536.90.85.00 - - Other 4.6 
H.S. Code 
Number Description Import Duty

768 CAP. 337.] IMPORT DUTIES 
85.37 Boards, panels, consoles, desks, cabinets and other bases, 
equipped with two or more apparatus of heading No. 85.35 
or 85.36, for electric control or the distribution of 
electricity, including those incorporating instruments or 
apparatus of Chapter 90, and numerical control apparatus, 
other than switching apparatus of heading No. 85.17: 
8537.10 - For a voltage not exceeding 1 000 V: 
8537.10.10.00 - - Numerical control panels with built-in automatic dataprocessing 
machine 4.1 
- - Other: 
8537.10.91.00 - - - Programmable memory controllers 4.1 
8537.10.99.00 - - - Other 4.1 
8537.20 - For a voltage not exceeding 1 000 V: 
8537.20.91.00 - - For a voltage exceeding 1 000 V but not exceeding 72.5 kV 4.1 
8537.20.99.00 - - For a voltage exceeding 72.5 kV 4.1 
85.38 Parts suitable for use solely or principally with the 
apparatus of heading No. 85.35, 85.36 or 85.37: 
8538.10.00.00 - Boards, panels, consoles, desks, cabinets and other bases for 
the goods of heading No. 85.37, not equipped with their 
apparatus 4.1 
8538.90 - Other: 
- - For wafer probers of subheading 8536.90.20.00: 
8538.90.11.00 - - - Electronic assemblies 4.6 
8538.90.19.00 - - - Other 4.6 
- - Other: 
8538.90.91.00 - - - Electronic assemblies 4.6 
8538.90.99.00 - - - Other 4.6 
85.39 Electric filament or discharge lamps, including sealed beam 
lamp units and ultra-violet or infra-red lamps; arc-lamps: 
8539.10 - Sealed beam lamp units: 
8539.10.10.00 - - For use in civil aircraft 0 
8539.10.90.00 - - Other 6 
- Other filament lamps, excluding ultra-violet or infra-red 
lamps: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 769 
8539.21 - - Tungsten halogen: 
8539.21.30.00 - - - Of a kind used for motor cycles or other motor vehicles 6 
- - - Other, for a voltage: 
8539.21.92.00 - - - - Exceeding 100 V 6 
8539.21.98.00 - - - - Not exceeding 100 V 6 
8539.22 - - Other, of a power not exceeding 200 W and for a voltage 
exceeding 100 V: 
8539.22.10.00 - - - Reflector lamps 6 
8539.22.90.00 - - - Other 6 
8539.29 - - Other: 
8539.29.30.00 - - - Of a kind used for motor cycles or other motor vehicles 6 
- - - Other, for a voltage: 
8539.29.92.00 - - - - Exceeding 100 V 6 
8539.29.98.00 - - - - Not exceeding 100 V 6 
- Discharge lamps, other than ultra-violet lamps: 
8539.31 - - Fluorescent, hot cathode: 
8539.31.10.00 - - - With double ended cap 2.7 
- - - Other: 
8539.31.90.10 - - - - Energy-saving lamps 2.7 
8539.31.90.90 - - - - Other 4.9 
8539.32 - - Mercury or sodium vapour lamps; metal halide lamps: 
8539.32.10.00 - - - Mercury vapour lamps 4.9 
8539.32.50.00 - - - Sodium vapour lamps 4.9 
8539.32.90.00 - - - Metal halide lamps 4.9 
8539.39.00.00 - - Other 4.9 
- Ultra-violet or infra-red lamps; arc-lamps: 
8539.41.00.00 - - Arc-lamps 4.9 
8539.49 - - Other: 
8539.49.10.00 - - - Ultra-violet lamps 4.9 
8539.49.30.00 - - - Infra-red lamps 4.9 
8539.90 - Parts: 
8539.90.10.00 - - Lamp bases 5.1 
8539.90.90.00 - - Other 5.1 
H.S. Code 
Number Description Import Duty

770 CAP. 337.] IMPORT DUTIES 
85.40 Thermionic, cold cathode or photo-cathode valves and 
tubes (for example, vacuum or vapour or gas filled valves 
and tubes, mercury arc rectifying valves and tubes, 
cathode-ray tubes, television camera tubes): 
- Cathode-ray television picture tubes, including video 
monitor cathode-ray tubes: 
8540.11 - - Colour: 
- - - With a screen width/height ratio less than 1.5, with a 
diagonal measurement of the screen: 
8540.11.11.00 - - - - Not exceeding 42 cm 15 
8540.11.13.00 - - - - Exceeding 42 cm but not exceeding 52 cm 15 
8540.11.15.00 - - - - Exceeding 52 cm but not exceeding 72 cm 15 
8540.11.19.00 - - - - Exceeding 72 cm 15 
- - - Other, with a diagonal measurement of the screen: 
8540.11.91.00 - - - - Not exceeding 75 cm 15 
8540.11.99.00 - - - - Exceeding 75 cm 15 
8540.12.00.00 - - Black and white or other monochrome 15 
8540.20 - Television camera tubes; image converters and intensifiers; 
other photo-cathode tubes: 
8540.20.10.00 - - Television camera tubes 4.9 
8540.20.80.00 - - Other 4.9 
8540.40.00.00 - Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0.4 mm 5.1 
8540.50.00.00 - Data/graphic display tubes, black and white or other 
monochrome 5.1 
8540.60.00.00 - Other cathode-ray tubes 5.1 
- Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding gridcontrolled 
tubes: 
8540.71.00.00 - - Magnetrons 5.1 
8540.72.00.00 - - Klystrons 5.1 
8540.79.00.00 - - Other 5.1 
- Other valves and tubes: 
8540.81.00.00 - - Receiver or amplifier valves and tubes 5.1 
8540.89.00.00 - - Other 5.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 771 
- Parts: 
8540.91.00.00 - - Of cathode-ray tubes 5.8 
8540.99.00.00 - - Other 5.8 
85.41 Diodes, transistors and similar semi-conductor devices; 
photosensitive semi-conductor devices, including photo - 
voltaic cells whether or not assembled in modules or made 
up into panels ; light emitting diodes ; mounted piezo - 
electric crystals: 
8541.10 - Diodes, other than photosensitive or light emitting diodes: 
8541.10.00.10 - - Wafers not yet cut into chips 9 
- - Other: 
8541.10.00.91 - - - Power rectifier diodes 14 
8541.10.00.99 - - - Other 14 
- Transistors, other than photosensitive transistors: 
8541.21 - - With a dissipation rate of less than 1 W: 
8541.21.00.10 - - - Wafers not yet cut into chips 9 
8541.21.00.90 - - - Other 14 
8541.29 - - Other: 
8541.29.00.10 - - - Wafers not yet cut into chips 9 
8541.29.00.80 - - - Other 14 
8541.30 - Thyristors, diacs and triacs, other than photosensitive 
devices: 
8541.30.00.10 - - Wafers not yet cut into chips 9 
8541.30.00.90 - - Other 14 
8541.40 - Photosensitive semiconductor devices, including 
photovoltaic cells whether or not assembled in modules or 
made up into panels; light emitting diodes: 
8541.40.10.00 - - Light emitting diodes, including laser diodes 14 
8541.40.90 - - Other 
8541.40.90.10 - - - Solar cells made up into panels 4.6 
8541.40.90.80 - - - Other 4.6 
8541.50 - Other semiconductor devices: 
8541.50.00.10 - - Wafers not yet cut into chips 9 
8541.50.00.90 - - Other 14 
H.S. Code 
Number Description Import Duty

772 CAP. 337.] IMPORT DUTIES 
8541.60.00.00 - Mounted piezo-electric crystals 8 
8541.90.00.00 - Parts 5.8 
85.42 Electronic integrated circuits and microassemblies: 
- Monolithic digital integrated circuits: 
8542.12.00.00 - - Cards incorporating an electronic integrated circuit 
("smart" cards) 4.9 
8542.13 - - Metal oxide semiconductors (MOS technology): 
8542.13.01.00 - - - Wafers not yet cut into chips 4.9 
8542.13.05.00 - - - Chips 4.9 
- - - Other: 
- - - - Memories: 
- - - - - Dynamic random-access memories (D-RAMs): 
8542.13.11.00 - - - - - - With a storage capacity not exceeding 4 Mbits 4.9 
8542.13.13.00 - - - - - - With a storage capacity exceeding 4 Mbits but not 
exceeding 16 Mbits 4.9 
8542.13.15.00 - - - - - - With a storage capacity exceeding 16 Mbits but not 
exceeding 64 Mbits 4.9 
8542.13.17.00 - - - - - - With a storage capacity exceeding 64 Mbits 4.9 
8542.13.20.00 - - - - - Static random-access memories (S-RAMs), including 
cache random-access memories (cache-RAMs) 4.9 
8542.13.30.00 - - - - - UV erasable, programmable, read only memories 
(EOROMs) 4.9 
- - - - - Electrically erasable, programmable, read only 
memories (E2PROMs) excluding FLASH E2 PROMS: 
- - - - - - FLASH E2 PROMs: 
8542.13.42.00 - - - - - - - With a storage capacity not exceeding 4 Mbits 4.9 
8542.13.45.00 - - - - - - - With a storage capacity exceeding 4 Mbits but not 
exceeding 16 Mbits 4.9 
8542.13.46.00 - - - - - - - With a storage capacity exceeding 16 Mbits but not 
exceeding 32 Mbits 4.9 
8542.13.48.00 - - - - - - - With a storage capacity exceeding 32 Mbits 4.9 
8542.13.49.00 - - - - - - - Other 4.9 
8542.13.54.00 - - - - - Other memories 4.9 
8542.13.55.00 - - - - Microprocessors 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 773 
8542.13.60.00 - - - - Microcontrollers and microcomputers 4.9 
- - - - Other: 
8542.13.70.00 - - - - - Microperipherals 4.9 
8542.13.80.00 - - - - - Other 4.9 
8542.14 - - Circuits obtained by bipolar technology: 
8542.14.01.00 - - - Wafers not yet cut into chips 4.9 
8542.14.05.00 - - - Chips 4.9 
- - - Other: 
8542.14.11.00 - - - - Memories 4.9 
8542.14.30.00 - - - - Microprocessors 4.9 
8542.14.40.00 - - - - Microcontrollers and microcomputers 4.9 
- - - - Other: 
8542.14.50.00 - - - - - Microperipherals 4.9 
8542.14.90.00 - - - - - Other 4.9 
8542.19 - - Other, including circuits obtained by a combination of 
bipolar and MOS technologies (BIMOS technology): 
8542.19.01.00 - - - Wafers not yet cut into chips 9 
8542.19.05.00 - - - Chips 4.9 
- - - Other: 
8542.19.40.00 - - - - Memories 4.9 
8542.19.55.00 - - - - Microprocessors 4.9 
8542.19.66.00 - - - - Microcontrollers and microcomputers 4.9 
- - - - Other: 
8542.19.71.00 - - - - - Microperipherals 4.9 
8542.19.85.00 - - - - - Other 4.9 
8542.30 - Other monolithic integrated circuits: 
8542.30.10.00 - - Wafers not yet cut into chips 4.9 
8542.30.20.00 - - Chips 4.9 
- - Other: 
8542.30.30.00 - - - Amplifiers 4.9 
8542.30.50.00 - - - Voltage and current regulators 4.9 
8542.30.60.00 - - - Control circuits 4.9 
H.S. Code 
Number Description Import Duty

774 CAP. 337.] IMPORT DUTIES 
8542.30.70.00 - - - Interface circuits; interface circuits capable of performing 
control functions 4.9 
8542.30.90.00 - - - Other 4.9 
8542.40.00.00 - Hybrid integrated circuits 4.9 
8542.50.00.00 - Electronic microassemblies 4.9 
8542.90.00.00 - Parts 4.9 
85.43 Electrical machines and apparatus, having individual 
functions, not specified or included elsewhere in this 
Chapter: 
- Particle accelerators: 
8543.11.00.00 - - Ion implanters for doping semiconductor materials 7 
8543.19.00.00 - - Other 7 
8543.20.00.00 - Signal generators 7 
8543.30 - Machines and apparatus for electroplating, electrolysis or 
electrophoresis: 
8543.30.20.00 - - Apparatus for wet etching, developing, stripping or 
cleaning semiconductor wafers or flat display substrates 7 
8543.30.80.00 - - Other 7 
8543.40.00.00 - Electric fence energisers 7 
- Other machines and apparatus: 
8543.81.00.00 - - Proximity cards and tags 7 
8543.89 - - Other: 
8543.89.10.00 - - - Flight recorders, for use in civil aircraft 0 
- - - Other: 
8543.89.15.00 - - - - Electrical machines with translation or dictionary 
functions 7 
8543.89.20.00 - - - - Aerial amplifiers 7 
- - - - Sunbeds, sunlamps and similar suntanning equipment: 
- - - - - For fluorescent tubes using ultraviolet A rays: 
8543.89.51.00 - - - - - - With a maximum tube length of 100 cm 7 
8543.89.55.00 - - - - - - Other 7 
8543.89.59.00 - - - - - Other 7 
8543.89.65.00 - - - Apparatus for physical deposition on semiconductor 
wafers 7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 775 
8543.89.73.00 - - - - Encapsulation equipment for assembly of semiconductor 
devices 7 
8543.89.75.00 - - - - Apparatus for physical deposition by sputtering on LCD 
substrates 7 
8543.89.79.00 - - - - Apparatus enabling automatic data processing machines 
and units thereof to process audio signals (sound cards); 
upgrade kits, for automatic data processing machines and 
units thereof, put up for retail sale, consisting of, at least, 
speakers and/or microphone, and an electronic assembly 
that enables the automatic data processing machine and 
units thereof to process audio signals (sound cards) 7 
8543.89.95.00 - - - - Other 7 
8543.90 - Parts: 
8543.90.10.00 - - Assemblies and sub-assemblies, consisting of two or more 
parts or pieces fastened or joined together, for flight 
recorders, for use in civil aircraft 0 
8543.90.20.00 - - Electronic assemblies for incorporation into automatic data 
processing machines 7 
8543.90.30.00 - - Of apparatus of subheading 8543.11.00.00, 8543.30.20.00, 
8543.89.65.00 or 8543.89.73.00 7 
8543.90.40.00 - - Of apparatus of subheading 8543.89.75.00 7 
8543.90.80.00 - - Other 7 
85.44 Insulated (including enamelled or anodised) wire, cable 
(including co-axial cable) and other insulated electric 
conductors, whether or not fitted with connectors ; optical 
fibre cables, made up of individually sheathed fibres, 
whether or not assembled with electric conductors or fitted 
with connectors: 
- Winding wire: 
8544.11 - - Of copper: 
8544.11.10.00 - - - Lacquered or enamelled 6.5 
8544.11.90.00 - - - Other 6.5 
8544.19 - - Other: 
8544.19.10.00 - - - Lacquered or enamelled 3.7 
8544.19.90.00 - - - Other 3.7 
8544.20.00.00 - Co-axial cables and other co-axial electric conductors 6.5 
8544.30 - Ignition wiring sets and other wiring sets of a kind used in 
vehicles, aircraft or ships: 
H.S. Code 
Number Description Import Duty

776 CAP. 337.] IMPORT DUTIES 
8544.30.10.00 - - For use in civil aircraft 0 
8544.30.90.00 - - Other 6.5 
- Other electric conductors, for a voltage not exceeding 80 V: 
8544.41 - - Fitted with connectors: 
8544.41.10.00 - - - Of a kind used for telecommunications 6.5 
8544.41.90.00 - - - Other 6.5 
8544.49 - - Other: 
8544.49.20.00 - - - Of a kind used for telecommunications 6.5 
- - - Other: 
8544.49.80.10 - - - - Copper-cored cords, flexes, wires and strips; cable with 
copper core of a cross-sectional area not less than 0.5 sq. 
mm but not more than 50 sq. mm 6.5 
8544.49.80.90 - - - - Other 6.5 
- Other electric conductors, for a voltage exceeding 80 V but 
not exceeding 1 000 V: 
8544.51 - - Fitted with connectors: 
8544.51.10.00 - - - Of a kind used for telecommunications 6.5 
8544.51.90.00 - - - Other 6.5 
8544.59 - - Other: 
- - - Wire and cables, with individual conductor wires of a 
diameter exceeding 0.51 mm: 
8544.59.10.10 - - - - Copper-cored cords, flexes, wires and strips; cable with 
copper core of a cross-sectional area not less than 0.5 sq. 
mm but not more than 50 sq. mm 6.5 
8544.59.10.90 - - - - Other 6.5 
- - - Other: 
- - - - For a voltage of 1 000 V: 
8544.59.20.10 - - - - - Copper-cored cords, flexes, wires and strips; cable 
with copper core of a cross-sectional area not less than 
0.5 sq. mm but not more than 50 sq. mm 6.5 
8544.59.20.90 - - - - - Other 6.5 
- - - - For a voltage exceeding 80 V but less than 1 000 V: 
8544.59.80.10 - - - - - Copper-cored cords, flexes, wires and strips; cable 
with copper core of a cross-sectional area not less than 
0.5 sq. mm but not more than 50 sq. mm 6.5 
8544.59.80.80 - - - - - Other 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 777 
8544.60 - Other electric conductors, for a voltage exceeding 1 000 V: 
- - With copper conductors: 
8544.60.10.10 - - - Copper-cored cords, flexes, wires and strips; cable with 
copper core of a cross-sectional area not less than 0.5 sq. 
mm but not more than 50 sq. mm 6.5 
8544.60.10.90 - - - Other 6.5 
8544.60.90.00 - - With other conductors 6.5 
8544.70.00.00 - Optical fibre cable 8 
85.45 Carbon electrodes, carbon brushes, lamp carbons, battery 
carbons and other articles of graphite or other carbon, with 
or without metal, of a kind used for electrical purposes: 
- Electrodes: 
8545.11.00.00 - - Of a kind used for furnaces 5.3 
8545.19 - - Other: 
8545.19.10.00 - - - Electrodes for electrolysis installations 5.8 
8545.19.90.00 - - - Other 5.3 
8545.20.00.00 - Brushes 5.3 
8545.90 - Other: 
8545.90.10.00 - - Heating resistors 4.1 
8545.90.90.00 - - Other 5.3 
85.46 Electrical insulators of any material: 
8546.10.00.00 - Of glass 6.2 
8545.20 - Of ceramics: 
8546.20.10.00 - - With no metal parts 10 
- - With metal parts: 
8546.20.91.00 - - - For overhead power transmission or traction lines 10 
8546.20.99.00 - - - Other 10 
8546.90 - Other: 
8546.90.10.00 - - Of plastics 7.7 
8546.90.90.00 - - Other 6.2 
H.S. Code 
Number Description Import Duty

778 CAP. 337.] IMPORT DUTIES 
85.47 Insulating fittings for electrical machines, appliances or 
equipment, being fittings wholly of insulating material 
apart from any minor components of metal (for example, 
threaded sockets) incorporated during moulding solely for 
the purposes of assembly, other than insulators of heading 
No. 85.46; electrical conduit tubing and joints therefor, of 
base metal lined with insulating material: 
8547.10 - Insulating fittings of ceramics: 
8547.10.10.00 - - Containing 80% or more by weight of metallic oxides 10 
8547.10.90.00 - - Other 10 
8547.20.00.00 - Insulating fittings of plastics 7.5 
8547.90.00.00 - Other 6.2 
85.48 Waste and scrap of primary cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric accumulators; electrical parts 
of machinery or apparatus, not specified or included 
elsewhere in this Chapter: 
- Waste and scrap of primary cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric accumulators: 
8548.10.10.00 - - Spent primary cells, spent primary batteries 8.9 
- - Spent electric accumulators: 
8548.10.21.00 - - - Lead-acid accumulators 5.1 
8548.10.29.00 - - - Other 5.1 
- - Waste and scrap of primary cells, primary batteries and 
electric accumulators: 
8548.10.91.00 - - - Containing lead 0 
8548.10.99.00 - - - Other 0 
8548.90 - Other: 
8548.90.10.00 - - Memories in multicombinational forms such as stack DRAMs 
and modules 4.1 
8548.19.90.00 - - Other 4.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 779 
SECTION XVII 
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 
NOTES 
1. This Section does not cover articles of heading No.95.01, 95.03 or 95.08, or bobsleighs, 
toboggans or the like of heading No.95.06. 
2. The expression "parts" and "parts and accessories" do not apply to the following articles, whether 
or not they are identifiable as for the goods of this Section: 
(a) joints, washers or the like of any material (classified according to their constituent material 
or in heading No.84.84) or other articles of vulcanised rubber other than hard rubber (heading 
No.40.16); 
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or 
similar goods of plastics (Chapter 39); 
(c) articles of Chapter 82 (tools); 
(d) articles of heading No.83.06; 
(e) machines or apparatus of headings Nos.84.01 to 84.79, or parts thereof; articles of heading 
No.84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of 
heading No.84.83; 
(f) electrical machinery or equipment (Chapter 85); 
(g) articles of Chapter 90; 
(h) articles of Chapter 91; 
(ij) arms (Chapter 93); 
(k) lamps or lighting fittings of heading No.94.05; or 
(l) brushes of a kind used as parts of vehicles (heading No.96.03). 
3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories 
which are not suitable for use solely or principally with the articles of those Chapters. A part or 
accessory which answers to a description in two or more of the headings of those Chapters is to 
be classified under that heading which corresponds to the principal use of that part or accessory. 
4. For the purposes of this Section: 
(a) Vehicles specially constructed to travel on both road and rail are classified under the 
appropriate heading of Chapter 87; 
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; 
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified 
under the appropriate heading of Chapter 88. 
5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are 
most akin as follows: 
(a) in Chapter 86 if designed to travel on a guide-track (hovertrains); 
(b) in Chapter 87 if designed to travel over land or over both land and water; 
(c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or 
landing-stages or also able to travel over ice. 
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of 
vehicles of the heading in which the air-cushion vehicles are classified under the above 
provisions. 
(d) Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, 
and signalling, safety or traffic control equipment for hovertrain transport systems as

780 CAP. 337.] IMPORT DUTIES 
signalling, safety or traffic control equipment for railways. 
ADDITIONAL NOTE 
1. Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the 
maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, 
aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or 
vessels are also to be classified therewith if they form part of the normal equipment of the 
vehicles, aircraft or vessels and are normally sold with them.

IMPORT DUTIES [CAP. 337. 781 
CHAPTER 86 
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING STOCK AND PARTS THEREOF; 
RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; 
MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING 
EQUIPMENT OF ALL KINDS 
NOTES 
1. This Chapter does not cover: 
(a) railway or tramway sleepers of wood or of concrete, or concrete guide track sections for 
hovertrains (heading No.44.06 or 68.10); 
(b) railway or tramway track construction material of iron or steel of heading No.73.02; or 
(c) electrical signalling, safety or traffic control equipment of heading No.85.30. 
2. Heading No.86.07 applies, inter alia, to: 
(a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of 
wheels; 
(b) frames, underframes, bogies and bissel-bogies; 
(c) axle boxes; brake gear; 
(d) buffers for rolling stock; hooks and other coupling gear and corridor connections; 
(e) coachwork. 
3. Subject to the provisions of Note 1 above, heading No.86.08 applies, inter alia, to: 
(a) assembled track, turntables, platform buffers, loading gauges; 
(b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls, 
and other mechanical (including electro-mechanical) signalling, safety or traffic control 
equipment, whether or not they are fitted for electric lighting for railways, tramways, roads, 
inland waterways, parking facilities, port installations or airfields. 
H.S. Code 
Number Description Import Duty 
86.01 Rail locomotives powered from an external source of 
electricity or by electric accumulators: 
8601.10.00.00 - Powered from an external source of electricity 4.9 
8601.20.00.00 - Powered by electric accumulators 4.9 
86.02 Other rail locomotives; locomotives tenders: 
8602.10.00.00 - Diesel-electric locomotives 3.8 
8602.90.00.00 - Other 3.8 
86.03 Self-propelled railway or tramway coaches, vans and 
trucks, other than those of heading No. 86.04: 
8603.10.00.00 - Powered from an external source of electricity 4.9 
8603.90.00.00 - Other 4.6

782 CAP. 337.] IMPORT DUTIES 
86.04 00.00.00 Railway or tramway maintenance or service vehicles, 
whether or not self-propelled (for example, work-shops, 
cranes, ballast tampers, trackliners, testing coaches and 
track inspection vehicles) 3.8 
86.05 00.00.00 Railway or tramway passenger coaches, not self-propelled; 
luggage vans, post office coaches and other special purpose 
railway or tramway coaches, not self-propelled (excluding 
those of heading No. 86.04) 5 
86.06 Railway or tramway goods vans and wagons, not selfpropelled: 
8606.10.00.00 - Tank wagons and the like 5 
8606.20.00.00 - Insulated or refrigerated vans and wagons, other than those 
of subheading No. 8606.10.00.00 5 
8606.30.00.00 - Self-discharging vans and wagons, other than those of 
subheading No. 8606.10.00.00 or 8606.20.00.00 5 
- Other: 
8606.91 - - Covered and closed: 
8606.91.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 3.8 
8606.91.90.00 - - - Other 5 
8606.92.00.00 - - Open, with non-removable sides of a height exceeding 60 
cm 5 
8606.99.00.00 - - Other 5 
86.07 Parts of railway or tramway locomotives or rolling-stock: 
- Bogies, bissel-bogies, axles and wheels, and parts thereof: 
8607.11.00.00 - - Driving bogies and bissel-bogies 3.8 
8607.12.00.00 - - Other bogies and bissel-bogies 3.8 
8607.19 - - Other, including parts: 
- - - Axles, assembled or not; wheels and parts thereof: 
8607.19.01.00 - - - - Of cast iron or cast steel 6 
8607.19.11.00 - - - - Of closed-die forged steel 6 
8607.19.18.00 - - - - Other 6 
- - - Parts of bogies, bissel-bogies and the like: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 783 
8607.19.91.00 - - - - Of cast iron or cast steel 3.8 
8607.19.99.00 - - - - Other 3.8 
- Brakes and parts thereof: 
8607.21 - - Air brakes and parts thereof: 
8607.21.10.00 - - - Of cast iron or cast steel 4.5 
8607.21.90.00 - - - Other 4.5 
8607.29 - - Other: 
8607.29.10.00 - - - Of cast iron or cast steel 4.5 
8607.29.90.00 - - - Other 4.5 
8607.30 - Hooks and other coupling devices, buffers, and parts thereof: 
8607.30.01.00 - - Of cast iron or cast steel 4.1 
8607.30.99.00 - - Other 4.1 
- Other: 
8607.91 - - Of locomotives: 
8607.91.10.00 - - - Axle-boxes and parts thereof 7.5 
- - - Other: 
8607.91.91.00 - - - - Of cast iron or cast steel 4.1 
8607.91.99.00 - - - - Other 4.1 
8607.99 - - Other: 
8607.99.10.00 - - - Axle-boxes and parts thereof 7.5 
8607.99.30.00 - - - Bodies and parts thereof 4.1 
8607.99.50.00 - - - Chassis and parts thereof 4.1 
8607.99.90.00 - - - Other 4.1 
86.08 Railway or tramway track fixtures and fittings; mechanical 
(including electro-mechanical) signalling, safety or traffic 
control equipment for railways, tramways, roads, inland 
waterways, parking facilities, port installations or airfields, 
parts of the foregoing: 
8608.00.10.00 - Equipment for railways or tramways 4.4 
8608.00.30.00 - Other equipment 4.4 
8608.00.90.00 - Parts 4.4 
H.S. Code 
Number Description Import Duty

784 CAP. 337.] IMPORT DUTIES 
86.09 Containers (including containers for the transport of fluids) 
specially designed and equipped for carriage by one or 
more modes of transport: 
8609.00.10.00 - Containers with an anti-radiation lead covering, for the 
transport of radioactive materials (Euratom) 3.8 
8609.00.90.00 - Other 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 785 
CHAPTER 87 
VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS 
THEREOF AND ACCESSORIES THEREOF 
NOTES 
1. This Chapter does not cover railway or tramway rolling stock designed solely for running on 
rails. 
2. For the purposes of this chapter, "tractors" means vehicles constructed essentially for hauling or 
pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for 
the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other 
goods. 
Machines and working tools designed for fitting to tractors of heading No. 87.01 as 
interchangeable equipment remain classified in their respective headings even if presented with 
the tractor, and whether or not mounted on it. 
3. Motor chassis fitted with cabs fall in headings Nos. 87.02 to 87.04 and not in heading No. 87.06. 
4. Heading No. 87.12 includes all children's bicycles. Other children's cycles fall in heading No. 
95.01. 
ADDITIONAL NOTES 
1. The duty chargeable upon the disposal of a motor-vehicle in accordance with article 6 of this 
Act, other than a vehicle in a new (unused) condition, classified under Heading Nos. 87.03 and 
87.04 and imported free of duty or subject to a lower amount of duty by any person by virtue of 
an exemption, granted under this Act, or under any other law, shall be calculated at the 
applicable rate of duty on the value of the motor-vehicle as assessed under the provision of 
article 8 of this Act. 
H.S. Code 
Number Description Import Duty 
87.01 Tractors (other than tractors of heading No. 87.09): 
8701.10.00.00 - Pedestrian controlled tractors 4.4 
8701.20 - Road tractors for semi-trailers: 
8701.20.10.00 - - New 20 
8701.20.90.00 - - Used 20 
8701.30 - Track-laying tractors: 
8701.30.10.00 - - Snowgrowers 0 
8701.30.90.00 - - Other 0 
8701.90 - Other: 
- - Agricultural tractors (excluding pedestrian controlled 
tractors) and forestry tractors, wheeled:

786 CAP. 337.] IMPORT DUTIES 
- - - New, of an engine power: 
8701.90.11.00 - - - - Not exceeding 18 kW 8.5 
8701.90.20.00 - - - - Exceeding 18 kW but not exceeding 37 kW 8.5 
8701.90.25.00 - - - - Exceeding 37 kW but not exceeding 59 kW 8.5 
8701.90.31.00 - - - - Exceeding 59 kW but not exceeding 75 kW 8.5 
8701.90.35.00 - - - - Exceeding 75 kW but not exceeding 90 kW 8.5 
8701.90.39.00 - - - - Exceeding 90 kW 8.5 
8701.90.50.00 - - - Used 8.5 
8701.90.90.00 - - Other 11 
87.02 Motor vehicles for the transport of ten or more persons, 
including the driver: 
8702.10 - With compression-ignition internal combustion piston 
engine (diesel or semi-diesel): 
- - Of a cylinder capacity exceeding 2 500 cm3 : 
8702.10.11.00 - - - New 12 
8702.10.19.00 - - - Used 12 
- - Of a cylinder capacity not exceeding 2 500 cm3 : 
8702.10.91.00 - - - New 12 
8702.10.99.00 - - - Used 12 
8702.90 - Other: 
- - With spark-ignition internal combustion piston engine: 
- - - Of a cylinder capacity exceeding 2 800 cm3 : 
8702.90.11.00 - - - - New 12 
8702.90.19.00 - - - - Used 12 
- - - Of a cylinder capacity not exceeding 2 800 cm3 : 
8702.90.31.00 - - - - New 12 
8702.90.39.00 - - - - Used 12 
8702.90.90.00 - - With other engines 12 
87.03 Motor cars and other motor vehicles principally designed 
for the transport of persons (other than those of Heading 
No. 87.02), including station wagons and racing cars: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 787 
8703.10 - Vehicles specially designed for travelling on snow, golf cars 
and similar vehicles: 
8703.10.11.00 - - Vehicles specifically designed for travelling on snow with 
compression-ignition internal combustion piston engine 
(diesel or semi-diesel), or with spark-ignition internal 
combustion piston engine 12 
8703.10.18.00 - - Other 12 
- Other vehicles, with spark-ignition internal combustion 
reciprocating piston engine: 
8703.21 - - Of a cylinder capacity not exceeding 1 000 cm3 : 
8703.21.10.00 - - - New 12 
- - - Used: 
8703.21.90.10 - - - - Chassis fitted with engine and cab 12 
8703.21.90.20 - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.21.90.90 - - - - Other 12 
8703.22 - - Of a cylinder capacity exceeding 1 000 cm3 but not 
exceeding 1 500cm3 : 
8703.22.10.00 - - - New 12 
- - - Used: 
8703.22.90.10 - - - - Chassis fitted with engine and cab 12 
8703.22.90.20 - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.22.90.90 - - - - Other 12 
8703.23 - - Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 3 000 cm3 : 
- - - New: 
8703.23.11.00 - - - - Motor caravans 12 
8703.23.19.00 - - - - Other 12 
- - - Used: 
- - - - Of a cylinder capacity not exceeding 2 000 cm3 : 
8703.23.90.11 - - - - - Chassis fitted with engine and cab 12 
8703.23.90.12 - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
H.S. Code 
Number Description Import Duty

788 CAP. 337.] IMPORT DUTIES 
8703.23.90.19 - - - - - Other 12 
- - - - Other: 
8703.23.90.91 - - - - - Chassis fitted with engine and cab 12 
8703.23.90.92 - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.23.90.99 - - - - - Other 12 
8703.24 - - Of a cylinder capacity exceeding 3 000 cm3 : 
8703.24.10.00 - - - New 12 
- - - Used: 
8703.24.90.10 - - - - Chassis fitted with engine and cab 12 
8703.24.90.20 - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.24.90.90 - - - - Other 12 
- Other vehicles, with compression-ignition internal 
combustion piston engine (diesel or semi-diesel): 
8703.31 - - Of a cylinder capacity not exceeding 1 500 cm3 : 
8703.31.10.00 - - - New 12 
- - - Used: 
8703.31.90.10 - - - - Chassis fitted with engine and cab 12 
8703.31.90.20 - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.31.90.90 - - - - Other 12 
8703.32 - - Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 2 500 cm3 : 
- - - New: 
8703.32.11.00 - - - - Motor caravans 12 
8703.32.19.00 - - - - Other 12 
- - - Used: 
- - - - Of a cylinder capacity not exceeding 2 000 cm3 : 
8703.32.90.11 - - - - - Chassis fitted with engine and cab 12 
8703.32.90.12 - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 789 
8703.32.90.19 - - - - - Other 12 
- - - - Other: 
8703.32.90.91 - - - - - Chassis fitted with engine and cab 12 
8703.32.90.92 - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.32.90.99 - - - - - Other 12 
8703.33 - - Of a cylinder capacity exceeding 2 500 cm3 : 
- - - New: 
8703.33.11.00 - - - - Motor caravans 12 
8703.33.19.00 - - - - Other 12 
- - - Used: 
8703.33.90.10 - - - - Chassis fitted with engine and cab 12 
8703.33.90.20 - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8703.33.90.90 - - - - Other 12 
8703.90 - Other: 
8703.90.10.00 - - With electric motors 12 
8703.90.90.00 - - Other 12 
87.04 Motor vehicles for the transport of goods: 
8704.10 - Dumpers designed for off-highway use: 
- - With compression-ignition internal combustion piston 
engine (diesel or semi-diesel), or with spark-ignition 
internal combustion piston engine: 
- - - With compression-ignition internal combustion piston 
engine (diesel or semi-diesel) of a cylinder capacity 
exceeding 2 500 cm3 or with spark-ignition internal 
combustion piston engine of a cylinder capacity exceeding 
2 800 cm3 : 
8704.10.10.11 - - - - Light dumpers 17 
- - - - Other: 
8704.10.10.14 - - - - - Chassis fitted with engine and cab 12 
8704.10.10.19 - - - - - Other 12 
- - - Other: 
8704.10.10.91 - - - - Light dumpers 6 
H.S. Code 
Number Description Import Duty

790 CAP. 337.] IMPORT DUTIES 
- - - - Other: 
8704.10.10.94 - - - - - Chassis fitted with engine and cab 12 
8704.10.10.99 - - - - - Other 12 
- - Other: 
8704.10.90.10 - - - Light dumpers 10 
- - - Other: 
8704.10.90.91 - - - - Chassis fitted with engine and cab 12 
8704.10.90.99 - - - - Other 12 
- Other, with compression-ignition internal combustion piston 
engine (diesel or semi-diesel): 
8704.21 - - g.v.w. not exceeding 5 tonnes: 
8704.21.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 12 
- - - Other: 
- - - - With engines of a cylinder capacity exceeding 2 500 cm3 : 
- - - - - New: 
8704.21.31.10 - - - - - - Chassis fitted with engine and cab 12 
8704.21.31.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.21.31.90 - - - - - - Other 12 
- - - - - Used: 
8704.21.39.10 - - - - - - Chassis fitted with engine and cab 12 
8704.21.39.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.21.39.90 - - - - - - Other 12 
- - - - With engines of a cylinder capacity not exceeding 2 500 
cm3 : 
- - - - - New: 
8704.21.91.10 - - - - - - Chassis fitted with engine and cab 12 
8704.21.91.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.21.91.90 - - - - - - Other 12 
- - - - - Used: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 791 
8704.21.99.10 - - - - - - Chassis fitted with engine and cab 12 
8704.21.99.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.21.99.90 - - - - - - Other 12 
8704.22 - - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: 
8704.22.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 12 
- - - Other: 
- - - - New: 
8704.22.91.10 - - - - - Chassis fitted with engine and cab 12 
8704.22.91.90 - - - - - Other 12 
- - - - Used: 
8704.22.99.10 - - - - - Chassis fitted with engine and cab 12 
8704.22.99.90 - - - - - Other 12 
8704.23 - - g.v.w. exceeding 20 tonnes: 
8704.23.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 12 
- - - Other: 
- - - - New: 
8704.23.91.10 - - - - - Chassis fitted with engine and cab 12 
8704.23.91.90 - - - - - Other 12 
- - - - Used: 
8704.23.99.10 - - - - - Chassis fitted with engine and cab 12 
8704.23.99.90 - - - - - Other 12 
- Other, with spark-ignition internal combustion piston engine: 
8704.31 - - g.v.w. not exceeding 5 tonnes: 
8704.31.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 12 
- - - Other: 
- - - - With engines of a cylinder capacity exceeding 2 800 cm3 : 
- - - - - New: 
8704.31.31.10 - - - - - - Chassis fitted with engine and cab 12 
H.S. Code 
Number Description Import Duty

792 CAP. 337.] IMPORT DUTIES 
8704.31.31.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.31.31.90 - - - - - - Other 12 
- - - - - Used: 
8704.31.39.10 - - - - - - Chassis fitted with engine and cab 12 
8704.31.39.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.31.39.90 - - - - - - Other 12 
- - - - With engines of a cylinder capacity not exceeding 2 800 
cm3 : 
- - - - - New: 
8704.31.91.10 - - - - - - Chassis fitted with engine and cab 12 
8704.31.91.20 - - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.31.91.90 - - - - - - Other 12 
- - - - - Used: 
8704.31.99.10 - - - - - Chassis fitted with engine and cab 12 
8704.31.99.20 - - - - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab 
and the bare rear platform 12 
8704.31.99.90 - - - - - Other 12 
8704.32 - - g.v.w. exceeding 5 tonnes: 
8704.32.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 12 
- - - Other: 
- - - - New: 
8704.32.91.10 - - - - - Chassis fitted with engine and cab 12 
8704.32.91.90 - - - - - Other 12 
- - - - Used: 
8704.32.99.10 - - - - - Chassis fitted with engine and cab 12 
8704.32.99.90 - - - - - Other 12 
8704.90 - Other: 
8704.90.00.10 - - Chassis fitted with engine and cab 12 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 793 
8704.90.00.20 - - Vehicles of unitary (monocoque) structure fitted with 
engine and a body consisting only of the driver’s cab and 
the bare rear platform 12 
8704.90.00.90 - - Other 12 
87.05 Special purpose motor vehicles, other than those 
principally designed for the transport of persons or goods 
(for example, breakdown lorries, crane lorries, fire fighting 
vehicles, concrete-mixer lorries, road sweeper lorries, 
spraying lorries, mobile workshops, mobile radiological 
units): 
8705.10.00.00 - Crane lorries 6.2 
8705.20.00.00 - Mobile drilling derricks 6.2 
8705.30.00.00 - Fire fighting vehicles 6.2 
8705.40.00.00 - Concrete-mixer lorries 6.2 
8705.90 - Other: 
8705.90.10.00 - - Breakdown lorries 6.2 
8705.90.30.00 - - Concrete-pumping vehicles 6.2 
8705.90.90.00 - - Other 6.2 
87.06 Chassis fitted with engines, for the motor vehicles of 
headings Nos. 87.01 to 87.05: 
- Chassis for tractors falling within heading No. 87.01; 
chassis for motor vehicles falling within heading No. 87.02, 
87.03, or 87.04 with either compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a 
cylinder capacity exceeding 2 500 cm3 or with sparkignition 
internal combustion piston engine of a cylinder 
capacity exceeding 2 800 cm3 : 
8706.00.11.00 - - For vehicles of heading No. 87.02 or 87.04 12 
8706.00.19.00 - - Other 12 
- Other: 
8706.00.91.00 - - For vehicles of heading 87.03 12 
8706.00.99.00 - - Other 12 
87.07 Bodies (including cabs), for the motor vehicles of headings 
Nos. 87.01 to 87.05: 
8707.10 - For the vehicles of heading No. 87.03: 
H.S. Code 
Number Description Import Duty

794 CAP. 337.] IMPORT DUTIES 
8707.10.10.00 - - For industrial assembly purposes 6.9 
8707.10.90.00 - - Other 8.9 
8707.90 - Other: 
8707.90.10.00 - - For the industrial assembly of: pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.04 with either compression-ignition 
internal combustion piston engine (diesel or semi-diesel), 
of a cylinder capacity not exceeding 2 500 cm3 or with 
spark-ignition internal combustion piston engine of a 
cylinder capacity not exceeding 2 800 cm3 ; special purpose 
motor vehicles of heading No. 87.05 
6.9 
8707.90.90.00 - - Other 8.9 
87.08 Parts and accessories of the motor vehicles of headings Nos. 
87.01 to 87.05: 
8708.10 - Bumpers and parts thereof: 
8708.10.10.00 - - For the industrial assembly of: vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression- ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark- ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
8708.10.90.00 - - Other 6.9 
- Other parts and accessories of bodies (including cabs): 
8708.21 - - Safety seat belts: 
8708.21.10.00 - - - For the industrial assembly of : vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression-ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
8708.21.90.00 - - - Other 6.9 
8708.29 - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 795 
8708.29.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 vehicles of heading No. 87.05 4.9 
8708.29.90.00 - - - Other 6.9 
- Brakes and servo-brakes and parts thereof: 
8708.31 - - Mounted brake linings: 
8708.31.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 vehicles of heading No. 87.05 4.9 
- - - Other: 
8708.31.91.00 - - - - For disc brakes 6.9 
8708.31.99.00 - - - - Other 6.9 
8708.39 - - Other: 
8708.39.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 vehicles of heading No. 87.05 4.9 
8708.39.90.00 - - - Other 6.9 
8708.40 - Gear boxes: 
8708.40.10.00 - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 ; vehicles of heading No. 87.05 4.9 
8708.40.90.00 - - Other 6.9 
H.S. Code 
Number Description Import Duty

796 CAP. 337.] IMPORT DUTIES 
8708.50 - Drive-axles with differential, whether or not provided with 
other transmission components: 
8708.50.10.00 - - For the industrial assembly of vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression-ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
8708.50.90.00 - - Other 6.9 
8708.60 - Non-driving axles and parts thereof: 
8708.60.10.00 - - For the industrial assembly of vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression-ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
- - Other: 
8708.60.91.00 - - - Of closed-die forged steel 6.9 
8708.60.99.00 - - - Other 6.9 
8708.70 - Road wheels and parts and accessories thereof: 
8708.70.10.00 - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3; vehicles of heading No. 87.05 4.9 
- - Other: 
8708.70.50.00 - - - Wheels of aluminium; parts and accessories of wheels, of 
aluminium 6.9 
8708.70.91.00 - - - Wheel centres in star form, cast in one piece of iron or steel 4.9 
8708.70.99.00 - - - Other 6.9 
8708.80 - Suspension shock-absorbers: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 797 
8708.80.10.00 - - For the industrial assembly of vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression-ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
8708.80.90.00 - - Other 6.9 
- Other parts and accessories: 
8708.91 - - Radiators: 
8708.91.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 ; vehicles of heading No. 87.05 4.9 
8708.91.90.00 - - - Other 6.9 
8708.92 - - Silencers and exhaust pipes: 
8708.92.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 ; vehicles of heading No. 87.05 4.9 
8708.92.90.00 - - - Other 6.9 
8708.93 - - Clutches and parts thereof: 
8708.93.10.00 - - - For the industrial assembly of : pedestrian-controlled 
tractors falling within subheading 8701.10; vehicles of 
heading No. 87.03; vehicles of heading No. 87.04 with 
either compression-ignition internal combustion piston 
engine (diesel or semi-diesel), of a cylinder capacity not 
exceeding 2 500 cm3 or with spark-ignition combustion 
piston engine of a cylinder capacity not exceeding 2 800 
cm3 ; vehicles of heading No. 87.05 4.9 
8708.93.90.00 - - - Other 6.9 
8708.94 - - Steering wheels, steering columns and steering boxes: 
H.S. Code 
Number Description Import Duty

798 CAP. 337.] IMPORT DUTIES 
8708.94.10.00 - - - For the industrial assembly of vehicles of heading No. 
87.03; vehicles of heading No. 87.04 with either 
compression-ignition combustion piston engine (diesel or 
semi-diesel), of a cylinder capacity not exceeding 2 500 
cm3 or with spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm3 ; 
vehicles of heading No. 87.05 4.9 
8708.94.90.00 - - - Other 6.9 
8708.99 - - Other: 
- - - For the industrial assembly of : 
pedestrian-controlled tractors falling within subheading 
8701.10; 
vehicles of heading No. 87.03; 
vehicles of heading No. 87.04 with either compressionignition 
internal combustion piston engine (diesel or semidiesel), 
of a cylinder capacity not exceeding 2 500 cm3 or 
with spark-ignition combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm3; 
vehicles of heading No. 87.05: 
8708.99.11.00 - - - Airbags with inflator system 4.9 
8708.99.19.00 - - - Other 4.9 
- - - Other: 
8708.99.30.00 - - - - Anti-roll bars 6.9 
8708.99.50.00 - - - - Other torsion bars 6.9 
- - - - Other: 
8708.99.92.00 - - - - - Of closed-die forged steel 6.9 
8708.99.98.00 - - - - - Other 6.9 
87.09 Works trucks, self-propelled, not fitted with lifting or 
handling equipment, of the type used in factories, 
warehouses, dock areas or airports for short distance 
transport of goods, tractors of the type used on railway 
station platforms, parts of the foregoing vehicles: 
- Vehicles: 
8709.11 - - Electrical: 
8709.11.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 3.8 
8709.11.90.00 - - - Other 6 
8709.19 - - Other: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 799 
8709.19.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 2 
8709.19.90.00 - - - Other 4 
8709.90.00.00 - Parts 5.3 
87.10 00.00.00 Tanks and other armoured fighting vehicles, motorised, 
whether or not fitted with weapons, and parts of such 
vehicles 3.8 
87.11 Motorcycles (including mopeds) and cycles fitted with an 
auxiliary motor, with or without side-cars; side cars: 
8711.10 - With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cm3: 
8711.10.00.10 - - Cycles fitted with an auxiliary motor 12 
8711.10.00.90 - - Other 12 
8711.20 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cm3 but not exceeding 250 
cm3: 
8711.20.10.00 - - Scooters 12 
- - Other, of a cylinder capacity: 
- - - Exceeding 50 cm3 but not exceeding 80 cm3: 
8711.20.91.10 - - - - Cycles fitted with an auxiliary motor 12 
8711.20.91.90 - - - - Other 12 
- - - Exceeding 80 cm3 but not exceeding 125 cm3 : 
8711.20.93.10 - - - - Cycles fitted with an auxiliary motor 12 
8711.20.93.90 - - - - Other 12 
- - - Exceeding 125 cm3 but not exceeding 250 cm3 : 
8711.20.98.10 - - - - Cycles fitted with an auxiliary motor 12 
8711.20.98.90 - - - - Other 12 
8711.30 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cm3 but not exceeding 500 
cm3: 
8711.30.10.00 - - Of a cylinder capacity exceeding 250 cm3 but not exceeding 
380 cm3 12 
8711.30.90.00 - - Of a cylinder capacity exceeding 380 cm3 but not exceeding 
500 cm3 12 
H.S. Code 
Number Description Import Duty

800 CAP. 337.] IMPORT DUTIES 
8711.40.00.00 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cm3 but not exceeding 800 
cm3 12 
8711.50.00.00 - With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cm3 12 
8711.90.00.00 - Other 12 
87.12 Bicycles and other cycles (including delivery tricycles), not 
motorised: 
8712.00.10.00 - Without ball bearings 17 
- Other: 
8712.00.30.00 - - Bicycles 17 
8712.00.80.00 - - Other 17 
87.13 Invalid carriages, whether or not motorised or otherwise 
mechanically propelled: 
8713.10.00.00 - Not mechanically propelled 4.9 
8713.90.00.00 - Other 0 
87.14 Parts and accessories of vehicles of heading Nos. 87.11 to 
87.13: 
- Of motorcycles (including mopeds): 
8714.11.00.00 - - Saddles 6 
8714.19.00.00 - - Other 6 
8714.20.00.00 - Of invalid carriages 8 
- Other: 
8714.91 - - Frames and forks, and parts thereof: 
8714.91.10.00 - - - Frames 8 
8714.91.30.00 - - - Front forks 8 
8714.91.90.00 - - - Parts 8 
8714.92 - - Wheel rims and spokes: 
8714.92.10.00 - - - Rims 8 
8714.92.90.00 - - - Spokes 8 
8714.93 - - Hubs, other than coaster braking hubs and hub brakes, and 
free-wheel sprocket-wheels: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 801 
8714.93.10.00 - - - Hubs without free-wheel or braking device 8 
8714.93.90.00 - - - Free-wheel sprocket-wheels 8 
8714.94 - - Brakes, including coaster braking hubs and hub brakes, 
and parts thereof: 
8714.94.10.00 - - - Coaster braking hubs and hub brakes 8 
8714.94.30.00 - - - Other brakes 8 
8714.94.90.00 - - - Parts 8 
8714.95.00.00 - - Saddles 8 
8714.96 - - Pedals and crank-gear, and parts thereof: 
8714.96.10.00 - - - Pedals 8 
8714.96.30.00 - - - Crank-gear 8 
8714.96.90.00 - - - Parts 8 
8714.99 - - Other: 
8714.99.10.00 - - - Handlebars 8 
8714.99.30.00 - - - Luggage carriers 8 
8714.99.50.00 - - - Derailleur gears 8 
8714.99.90.00 - - - Other; parts 8 
87.15 Baby carriages and parts thereof: 
8715.00.10.00 - Baby carriages 4.9 
8715.00.90.00 - Parts 4.9 
87.16 Trailers and semi-trailers; other vehicles, not mechanically 
propelled; parts thereof: 
8716.10 - Trailers and semi-trailers of the caravan type, for housing 
or camping: 
8716.10.10.00 - - Folding caravans 5.3 
- - Other, of a weight: 
8716.10.91.00 - - - Not exceeding 750 kg 5.3 
8716.10.94.00 - - - Exceeding 750 kg but not exceeding 1 600 kg 5.3 
8716.10.96.00 - - - Exceeding 1 600 kg but not exceeding 3 500 kg 5.3 
8716.10.99.00 - - - Exceeding 3 500 kg 5.3 
#8716.20.00.00 - Self-loading or self-unloading trailers and semi- trailers for 
agricultural purposes 5.3 
H.S. Code 
Number Description Import Duty

802 CAP. 337.] IMPORT DUTIES 
- Other trailers and semi-trailers for the transport of goods: 
8716.31.00.00 - - Tanker trailers and tanker semi-trailers 5.3 
8716.39 - - Other: 
8716.39.10.00 - - - Specially designed for the transport of highly radioactive 
materials (Euratom) 5.3 
- - - Other: 
- - - - New: 
8716.39.30.00 - - - - - Semi-trailers 5.3 
- - - - - Other: 
8716.39.51.00 - - - - - - With a single axle 5.3 
8716.39.59.00 - - - - - - Other 5.3 
8716.39.80.00 - - - - Used 5.3 
8716.40.00.00 - Other trailers and semi-trailers 5.3 
8716.80.00.00 - Other vehicles 4.1 
8716.90 - Parts: 
8716.90.10.00 - - Chassis 4.4 
8716.90.30.00 - - Bodies 4.4 
8716.90.50.00 - - Axles 4.4 
8716.90.90.00 - - Other parts 4.4 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 803 
CHAPTER 88 
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF 
SUBHEADING NOTE 
1. For the purposes of subheadings 8802.11 to 8802.40, the expression "unladen weight" means the 
weight of the machine in normal flying order, excluding the weight of the crew and of fuel and 
equipment other than permanently fitted items of equipment. 
H.S. Code 
Number Description Import Duty 
88.01 Balloons and dirigibles; gliders, hang gliders non-powered 
aircraft: 
8801.10 - Gliders and hang gliders: 
8801.10.10.00 - - For civil use 0 
8801.10.90.00 - - Other 7 
8801.90 - Other: 
8801.90.10.00 - - For civil use 0 
- - Other: 
8801.90.91.00 - - - Balloons and dirigibles 9 
8801.90.99.00 - - - Other 4.9 
88.02 Other aircraft (for example, helicopters, aeroplanes); 
space- craft (including satellites) and suborbital and 
spacecraft launch vehicles: 
- Helicopters: 
8802.11 - - Of an unladen weight not exceeding 2 000 kg: 
8802.11.10.00 - - - Civil helicopters 0 
8802.11.90.00 - - - Other 15 
8802.12 - - Of an unladen weight exceeding 2 000 kg: 
8802.12.10.00 - - - Civil helicopters 0 
8802.12.90.00 - - - Other 5 
8802.20 - Aeroplanes and other aircraft, of an unlaiden weight not 
exceeding 2 000 kg: 
8802.20.10.00 - - Civil aircraft 0 
8802.20.90.00 - - Other 7.7 
8802.30 - Aeroplanes and other aircraft, of an unlaiden weight 
exceeding 2 000kg but not exceeding 15 000 kg:

804 CAP. 337.] IMPORT DUTIES 
8802.30.10.00 - - Civil aircraft 0 
8802.30.90.00 - - Other 5.5 
8802.40 - Aeroplanes and other aircraft, of an unlaiden weight 
exceeding 15 000 kg: 
8802.40.10.00 - - Civil aircraft 0 
8802.40.90.00 - - Other 2.7 
8802.60 - Spacecraft (including satellites) and suborbital and 
spacecraft launch vehicles: 
8802.60.10.00 - - Spacecraft (including satellites) 6.4 
8802.60.90.00 - - Suborbital and spacecraft launch vehicles 6.4 
88.03 Parts of goods of heading No. 88.01 or 88.02: 
- Propellers and rotors and parts thereof: 
8803.10.10.00 - - For use in civil aircraft 0 
8803.10.90.00 - - Other 0 
8803.20 - Under-carriage and parts thereof: 
8803.20.10.00 - - For use in civil aircraft 0 
8803.20.90.00 - - Other 5 
8803.30 - Other parts of aeroplanes or helicopters: 
8803.30.10.00 - - For use in civil aircraft 0 
8803.30.90.00 - - Other 0 
8803.90 - Other: 
8803.90.10.00 - - Of kites 1.7 
8803.90.20.00 - - Of spacecraft (including satellites) 1.7 
8803.90.30.00 - - Of suborbital and spacecraft launch vehicles 1.7 
- - Other: 
8803.90.91.00 - - - For use in civil aircraft and gliders 0 
Ý8803.90.98.00 - - - Other 0 
88.04 00.00.00 Parachutes (including dirigible parachutes and 
paragliders) and rotochutes; parts thereof and accessories 
thereto 5.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 805 
88.05 Aircraft launching gear; deck-arrestor or similar gear; 
ground flying trainers; parts of the foregoing articles: 
8805.10 - Aircraft launching gear and parts thereof; deck-arrestor or 
similar gear and parts thereof: 
8805.10.10.00 - - Aircraft launching gear and parts thereof 5.6 
8805.10.90.00 - - Other 4.4 
8805.20 - Ground flying trainers and parts thereof: 
8805.20.10.00 - - For civil use 0 
8805.20.90.00 - - Other 1.7 
H.S. Code 
Number Description Import Duty

806 CAP. 337.] IMPORT DUTIES 
CHAPTER 89 
SHIPS, BOATS AND FLOATING STRUCTURES 
NOTE 
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a 
complete vessel unassembled or disassembled, is to be classified in heading No. 89.06 if it does 
not have the essential character of a vessel of a particular kind. 
ADDITIONAL NOTES 
1. Subheadings 8901.10.10.00, 8901.20.10.00, 8901.30.10.00, 8901.90.10.00, 8902.00.12.00, 
8902.00.18.00, 8903.91.10.00, 8903.92.10.00, 8904.00.91.00 and 8906.00.91.00 are to be taken 
to apply only to vessels, designed as sea-going, having a hull of an overall length (excluding any 
projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, 
shall be considered as sea-going vessels regardless of their length. 
2. Subheadings 8905.10.10.00 and 8905.90.10.00 are to be taken to apply only to vessels and 
floating docks designed as sea-going. 
3. For the purpose of heading No. 89.08, the expression "vessels and other floating structures for 
breaking up" includes the following articles when presented for breaking up, on condition that 
they have formed part of their normal equipment: 
- spare parts (such as propellers), whether or not in a new condition, 
- movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of 
use. 
H.S. Code 
Number Description Import Duty 
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, 
barges and similar vessels for the transport of persons or 
goods: 
8901.10 - Cruise ships, excursion boats and similar vessels principally 
designed for the transport persons; ferry-boats of all kinds: 
8901.10.10.00 - - Sea-going 0 
8901.10.90.00 - - Other 2.5 
8901.20 - Tankers: 
8901.20.10.00 - - Sea-going 0 
8901.20.90.00 - - Other 2.5 
8901.30 - Refrigerated vessels, other than those of subheading No. 
8901.20: 
8901.30.10.00 - - Sea-going 0 
8901.30.90.00 - - Other 2.5 
8901.90 - Other vessels for the transport of goods and other vessels 
for the transport of both persons and goods: 
8901.90.10.00 - - Sea-going 0 
- - Other:

IMPORT DUTIES [CAP. 337. 807 
8901.90.91.00 - - - Not mechanically propelled 2.5 
8901.90.99.00 - - - Mechanically propelled 2.5 
89.02 Fishing vessels; factory ships and other vessels for 
processing or preserving fishery products: 
- Sea-going: 
8902.00.12.00 - - Of a gross tonnage exceeding 250 tonnes 0 
8902.00.18.00 - - Of a gross tonnage not exceeding 250 tonnes 0 
8902.00.90.00 - Other 2.5 
89.03 Yachts and others vessels for pleasure or sport; rowing 
boats and canoes: 
8903.10 - Inflatable: 
8903.10.10.00 - - Of a weight not exceeding 100 kg each 3.8 
8903.10.90.00 - - Other 2.5 
- Other: 
8903.91 - - Sailboats, with or without auxiliary motor: 
8903.91.10.00 - - - Sea-going 0 
- - - Other: 
8903.91.91.00 - - - - Of a weight not exceeding 100 kg each 3.8 
- - - - Other: 
8903.91.93.00 - - - - - Of a length not exceeding 7.5 m 2.5 
8903.91.99.00 - - - - - Of a length exceeding 7.5 m 2.5 
8903.92 - - Motorboats, other than outboard motorboats: 
8903.92.10.00 - - - Sea-going 0 
- - - Other: 
8903.92.91.00 - - - - Of a length not exceeding 7.5 m 2.5 
8903.92.99.00 - - - - Of a length exceeding 7.5 m 2.5 
8903.99 - - Other: 
8903.99.10.00 - - - Of a weight not exceeding 100 kg each 3.8 
- - - Other: 
8903.99.91.00 - - - - Of a length not exceeding 7.5 m 2.5 
8903.99.99.00 - - - - Of a length exceeding 7.5 m 2.5 
H.S. Code 
Number Description Import Duty

808 CAP. 337.] IMPORT DUTIES 
89.04 Tugs and pusher craft: 
8904.00.10.00 - Tugs 0 
- Pusher craft: 
8904.00.91.00 - - Sea-going 0 
8904.00.99.00 - - Other 2.5 
89.05 Light-vessels, fire-floats, dredgers, floating cranes, and 
other vessels the navigability of which is subsidiary to their 
main function; floating docks; floating or submersible 
drilling or production platforms: 
8905.10 - Dredgers: 
8905.10.10.00 - - Sea-going 0 
8905.10.90.00 - - Other 3.2 
8905.20.00.00 - Floating or submersible drilling or production platforms 0 
8905.90 - Other: 
8905.90.10.00 - - Sea-going 0 
8905.90.90.00 - - Other 3.2 
89.06 Other vessels, including warships and lifeboats other than 
rowing boats: 
8906.00.10.00 - Warships 0 
- Other: 
8906.00.91.00 - - Sea-going 0 
- - Other: 
8906.00.93.00 - - - Of a weight not exceeding 100 kg each 3.8 
8906.00.99.00 - - - Other 2.5 
89.07 Other floating structures (for example, rafts, tanks, cofferdams, 
landing stages, buoys and beacons): 
8907.10.00.00 - Inflatable rafts 4.9 
8907.90.00.00 - Other 4.9 
89.08 00.00.00 Vessels and other floating structures for breaking up 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 809 
SECTION XVIII 
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, 
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS 
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; 
PARTS AND ACCESSORIES THEREOF

810 CAP. 337.] IMPORT DUTIES 
CHAPTER 90 
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, 
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND 
ACCESSORIES THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised 
rubber other than hard rubber (heading No. 40.16), of leather or of composition leather 
(heading No.42.04) or of textile material (heading No.59.11); 
(b) Supporting belts or other support articles of textile material, whose intended effect on the 
organ to be supported or held derives solely from their elasticity (for example, maternity 
belts, thoracic support bandages, abdominal support bandages, supports for joints or 
muscles) (Section XI); 
(c) Refractory goods of heading No.69.03; ceramic wares for laboratory, chemical or other 
technical uses, of heading No. 69.09; 
(d) Glass mirrors, not optically worked, of heading No.70.09, or mirrors of base metal or of 
precious metal, not being optical elements (heading No. 83.06 or Chapter 7l); 
(e) Goods of heading No.70.07, 70.08, 70.11, 70.14, 70.15, or 70.17; 
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or 
similar goods of plastics (Chapter 39); 
(g) Pumps incorporating measuring devices, of heading No.84.13; weight operated counting or 
checking machinery, or separately presented weights for balances (heading No.84.23); 
lifting or handling machinery (headings Nos. 84.25 to 84.28); paper or paperboard cutting 
machines of all kinds (heading No. 84.41); fittings for adjusting work or tools on machinetools, 
of heading No. 84.66, including fittings with optical devices for reading the scale (for 
example, "optical" dividing heads) but not those which are in themselves essentially optical 
instruments (for example, alignment telescopes); calculating machines (heading No. 84.70); 
valves or other appliances of heading No. 84.81; 
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No.85.12); 
portable electric lamps of heading No. 85.13; cinematographic sound recording, 
reproducing or re recording apparatus (heading No.85.19 or 85.20); sound heads (heading 
No. 85.22); still image video cameras and other video camera recorders (heading No. 
85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus 
(heading No.85.26); sealed beam lamp units of heading No. 85.39; optical fibre cables of 
heading No. 85.44; 
(ij) Searchlights or spotlights of heading No.94.05; 
(k) Articles of Chapter 95; 
(l) Capacity measures, which are to be classified according to their constituent material; or 
(m) Spools, reels or similar supports (which are to be classified according to their constituent 
material, for example, in heading No. 39.23 or Section XV). 
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of 
this Chapter are to be classified according to the following rules: 
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of 
Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be 
classified in their respective headings; 
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of 
machine, instrument or apparatus, or with a number of machines, instruments or apparatus 
of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 
90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; 
(c) All other parts and accessories are to be classified in heading No.90.33. 
3. The provisions of Note 4 to Section XVI apply also to this Chapter. 
4. Heading No.90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for

IMPORT DUTIES [CAP. 337. 811 
fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus 
of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in 
heading No.90.13. 
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, 
could be classified both in heading No. 90.13 and in heading No. 90.31 are to be classified in 
heading No. 90.31. 
6. Heading No.90.32 applies only to: 
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other 
variables of liquids or gases, or for automatically controlling temperature, whether or not 
their operation depends on an electrical phenomenon which varies according to the factor to 
be automatically controlled; and 
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically 
controlling non electrical quantities the operation of which depends on an electrical 
phenomenon varying according to the factor to be controlled. 
ADDITIONAL NOTE 
1. For the purposes of subheadings 9015.10.10.00, 9015.20.10.00, 9015.30.10.00, 9015.40.10.00, 
9015.80.11.00, 9015.80.19.00, 9024.10.10.00, 9024.80.10.00, 9025.19.91.00, 9025.80.91.00, 
9026.10.51.00, 9026.10.59.00, 9026.20.30.00, 9026.80.91.00, 9027.10.10.00, 9027.80.11.00, 
9027.80.13.00, 9027.80.17.00, 9030.39.30.00, 9030.89.92.00, 9031.80.32.00, 9031.80.34.00, 
9031.80.39.00, and 9032.10.30.00, the expression "electronic" means instruments and apparatus 
which incorporate one or more articles of heading No. 85.40, 85.41 or 85.42 but for the purposes 
of the foregoing, no account shall be taken of articles of heading No. 85.40, 85.41 or 85.42 which 
have solely the function of rectifying current or which are included in the power pack of 
instruments or apparatus. 
H.S. Code 
Number Description Import Duty 
90.01 Optical fibres and optical fibre bundles; optical fibre cables 
other than those of heading No. 85.44; sheets and plates of 
polarising material; lenses (including contact lenses), 
prisms, mirrors and other optical elements, of any material, 
unmounted, other than such elements of glass not optically 
worked: 
9001.10 - Optical fibres, optical fibre bundles and cables: 
9001.10.10.00 - - Image conductor cables 7.5 
9001.10.90.00 - - Other 7.5 
9001.20.00.00 - Sheets and plates 5.8 
9001.30.00.00 - Contact lenses 2.9 
9001.40 - Spectacle lenses of glass: 
9001.40.20.00 - - Not for the correction of vision 7.5 
- - For the correction of vision: 
- - - Both sides finished: 
9001.40.41.00 - - - - Single focal 2.9

812 CAP. 337.] IMPORT DUTIES 
9001.40.49.00 - - - - Other 2.9 
9001.40.80.00 - - - Other 2.9 
9001.50 - Spectacle lenses of other materials: 
9001.50.20.00 - - Not for the correction of vision 7.5 
- - For the correction of vision: 
- - - Both sides finished: 
9001.50.41.00 - - - - Single focal 2.9 
9001.50.49.00 - - - - Other 2.9 
9001.50.80.00 - - - Other 2.9 
9001.90 - Other: 
9001.90.10.00 - - For use in civil aircraft 0 
9001.90.90.00 - - Other 2.9 
90.02 Lenses, prisms, mirrors and other optical elements, of any 
material, mounted, being parts of or fittings for 
instruments or apparatus, other than such elements of glass 
not optically worked: 
- Objective lenses: 
9002.11.00.00 - - For cameras, projectors or photographic enlargers or 
reducers 10 
9002.19.00.00 - - Other 10 
9002.20.00.00 - Filters 10 
9002.90 - Other: 
9002.90.10.00 - - For use in civil aircraft 0 
9002.90.90.00 - - Other 10 
90.03 Frames and mountings for spectacles, goggles and the like, 
and parts thereof: 
- Frames and mountings: 
9003.11.00.00 - - Of plastics 2.2 
9003.19 - - Of other materials: 
9003.19.10.00 - - - Of precious metal or of rolled precious metal 2.20 
9003.19.30.00 - - - Of base metal 2.2 
9003.19.90.00 - - - Of other materials 2.2 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 813 
9003.90.00.00 - Parts 2.2 
90.04 Spectacles, goggles and the like, corrective, protective or 
other: 
9004.10 - Sunglasses: 
9004.10.10.00 - - With optically worked 6 
- - Other: 
9004.10.91.00 - - - With lenses of plastics 6 
9004.10.99.00 - - - Other 6 
9004.90 - Other: 
- - With lenses of plastics: 
9004.90.10.10 - - - Corrective 6 
9004.90.10.90 - - - Other 6 
- - Other: 
9004.90.90.10 - - - Corrective 6 
9004.90.90.90 - - - Other 6 
90.05 Binoculars, monoculars, other optical telescopes, and 
mountings therefor; other astronomical instruments and 
mountings therefor, but not including instruments for 
radio-astronomy: 
9005.10.00.00 - Binoculars 7.2 
9005.80 - Other instruments: 
9005.80.00.10 - - Astronomical instruments 4.2 
9005.80.00.90 - - Other 6.9 
9005.90 - Parts and accessories (including mountings): 
9005.90.00.10 - - For articles of subheading No. 9005.80.00.10 4.2 
9005.90.00.90 - - Other 6.9 
90.06 Photographic (other than cinematographic) cameras; 
photographic flashlight apparatus and flashbulbs other 
than discharge lamps of heading No. 85.39: 
9006.10 - Cameras of a kind used for preparing printing plates or 
cylinders: 
H.S. Code 
Number Description Import Duty

814 CAP. 337.] IMPORT DUTIES 
9006.10.10.00 - - Pattern generating apparatus of a kind used for producing 
masks or reticles from photoresist coated substrates 7.2 
9006.10.90.00 - - Other 7.2 
9006.20.00.00 - Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms 7.2 
9006.30.00.00 - Cameras specially designed for underwater use, for aerial 
survey or for medical or surgical examination of internal 
organs; comparison cameras for forensic or criminological 
purposes 7.2 
9006.40.00.00 - Instant print cameras 7.2 
- Other cameras: 
9006.51.00.00 - - With a through-the-lens viewfinder (single lens reflex 
(SLR)), for roll film of a width not exceeding 35 mm 7.2 
9006.52.00.00 - - Other, for roll film of a width less than 35 mm 7.2 
9006.53 - - Other, for roll film of a width of 35 mm: 
9006.53.10.00 - - - Disposable cameras 7.2 
9006.53.90.00 - - - Other 7.2 
9006.59.00.00 - - Other 7.2 
- Photographic flashlight apparatus and flashbulbs: 
9006.61.00.00 - - Discharge lamp ("electronic") flashlight apparatus 5.3 
9006.62.00.00 - - Flashbulbs, flashcubes and the like 5.3 
9006.69.00.00 - - Other 5.3 
- Parts and accessories: 
9006.91 - - For cameras: 
9006.91.10.00 - - - Of apparatus of subheading 9006.10.10.00 7.2 
9006.91.90.00 - - - Other 7.2 
9006.99.00.00 - - Other 5.3 
90.07 Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus: 
- Cameras: 
9007.11.00.00 - - For film of less than 16 mm width or for double 8 mm film 6.2 
9007.19.00.00 - - Other 6.2 
9007.20.00.00 - Projectors 6.5 
- Parts and accessories: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 815 
9007.91.00.00 - - For cameras 6.2 
9007.92.00.00 - - For projectors 6.5 
90.08 Image projectors, other than cinematographic; 
photographic (other than cinematographic) enlargers and 
reducers: 
9008.10.00.00 - Slide projectors 6.3 
9008.20.00.00 - Microfilm, microfiche or other microform readers, whether 
or not capable of producing copies 6.3 
9008.30.00.00. - Other image projectors 6.3 
9008.40.00.00 - Photographic (other than cinematographic) enlargers and 
reducers 6.3 
9008.90.00.00 - Parts and accessories 6.3 
90.09 Photo-copying apparatus incorporating an optical system 
or of the contact type and thermo-copying apparatus: 
- Electrostatic photo-copying apparatus: 
9009.11.00.00 - - Operating by reproducing the original image directly onto 
the copy (direct process) 7.2 
9009.12.00.00 - - Operating by reproducing the original image via an 
intermediate onto the copy (indirect process) 7.2 
- Other photo-copying apparatus: 
9009.21.00.00 - - Incorporating an optical system 7.2 
9009.22.00.00 - - Of the contact type 4.9 
9009.30.00.00 - Thermo-copying apparatus 4.4 
9009.90.00.00 - Parts and accessories 4.9 
90.10 Apparatus and equipment for photographic (including 
cinematographic) laboratories (including apparatus for the 
projection or drawing of circuit patterns on sensitised semiconductor 
materials), not specified or included elsewhere in 
this Chapter; negatoscopes; projection screens: 
9010.10.00.00 - Apparatus and equipment for automatically developing 
photographic (including cinematographic film or paper in 
rolls) or for automatically exposing developed film to rolls 
of photographic paper 4.9 
- Apparatus for the projection or drawing of circuit patterns 
on sensitized semiconductor materials: 
H.S. Code 
Number Description Import Duty

816 CAP. 337.] IMPORT DUTIES 
9010.41.00.00 - - Direct write-on-wafer apparatus 4.9 
9010.42.00.00 - - Step and repeat aligners 4.9 
9010.49.00.00 - - Other 4.9 
9010.50 - Other apparatus and equipment for photographic (including 
cinematographic) laboratories; negatoscopes: 
9010.50.10.00 - - Apparatus for the projection of circuit patterns on sensitized 
flat panel display substrates 4.9 
9010.50.90.00 - - Other 4.9 
9010.60.00.00 - Projection screens 4.9 
9010.90 - Parts and accessories: 
9010.90.10.00 - - Of apparatus of subheading 9010.41.00.00, 9010.42.00.00, 
9010.49.00.00 or 9010.50.10.00 4.9 
9010.90.90.00 - - Other 4.9 
90.11 Compound optical microscopes, including those for 
microphotography, microcinematography or microprojection: 
9011.10 - Stereoscopic microscopes: 
9011.10.10.00 - - Fitted with equipment specifically designed for the handling 
and transport of semiconductor wafers or reticles 0 
9011.10.90.00 - - Other 0 
9011.20 - Other microscopes, for microphotography, 
microcinematography or microprojection: 
9011.20.10.00 - - Photomicrographic microscopes fitted with equipment 
specifically designed for the handling and transport of 
semiconductor wafers or reticles 10 
9011.20.90.00 - - Other 10 
9011.80.00.00 - Other microscopes 10 
9011.90 - Parts and accessories: 
9011.90.10.00 - - Of apparatus of subheading 9011.10.10.00 or 9011.20.10.00 0 
9011.90.90.00 - - Other 0 
90.12 Microscopes other than optical microscopes; diffraction 
apparatus: 
9012.10 - Microscopes other than optical microscopes and diffraction 
apparatus: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 817 
9012.10.10.00 - - Electron microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor 
wafers or reticles 5.8 
9012.10.90.00 - - Other 5.8 
9012.90 - Parts and accessories: 
9012.90.10.00 - - Of apparatus of subheading 9012.10.10.00 5.8 
9012.90.90.00 - - Other 5.8 
90.13 Liquid crystal devices not constituting articles provided for 
more specifically in other headings; lasers, other than laser 
diodes; other optical appliances and instruments, not 
specified or included elsewhere in this Chapter: 
9013.10.00.00 - Telescopic sights for fitting to arms; periscopes; telescopes 
designed to form parts of machines, appliances, instruments 
or apparatus of this Chapter or Section XVI 6.5 
9013.20.00.00 - Lasers, other than laser diodes 6.5 
9013.80 - Other devices, appliances and instruments: 
- - Liquid crystal devices: 
9013.80.20.00 - - - Active matrix liquid crystal devices 6.5 
9013.80.30.00 - - - Other 6.5 
9013.80.90.00 - - Other 6.5 
9013.90 - Parts and accessories: 
9013.90.10.00 - - For liquid crystal devices (LCD) 6.5 
9013.90.90.00 - - Other 6.5 
90.14 Direction finding compasses; other navigational 
instruments and appliances: 
9014.10 - Direction finding compasses: 
9014.10.10.00 - - For use in civil aircraft 0 
9014.10.90.00 - - Other 2.7 
9014.20 - Instruments and appliances for aeronautical or space 
navigation (other than compasses): 
- - For use in civil aircraft: 
9014.20.13.00 - - - Inertial navigation systems 0 
9014.20.18.00 - - - Other 0 
9014.20.90.00 - - Other 7.2 
H.S. Code 
Number Description Import Duty

818 CAP. 337.] IMPORT DUTIES 
9014.80.00.00 - Other instruments and appliances 3.7 
9014.90 - Parts and accessories: 
9014.90.10.00 - - Of instruments of subheading 9014.10 and 9014.20 for use 
in civil aircraft 0 
9014.90.90.00 - - Other 5.6 
90.15 Surveying (including photogrammetrical surveying), 
hydrographic, oceanographic, hydrological, meteorological 
or geophysical instruments and appliances, excluding 
compasses; rangefinders: 
9015.10 - Rangefinders: 
9015.10.10.00 - - Electronic 3.7 
9015.10.90.00 - - Other 2.7 
9015.20 - Theodolites and tachymeters: 
9015.20.10.00 - - Electronic 3.7 
9015.20.90.00 - - Other 2.7 
9015.30 - Levels: 
9015.30.10.00 - - Electronic 3.7 
9015.30.90.00 - - Other 2.7 
9015.40 - Photogrammetrical surveying instruments and appliances: 
9015.40.10.00 - - Electronic 3.7 
9015.40.90.00 - - Other 2.7 
9015.80 - Other instruments and appliances: 
- - Electronic: 
9015.80.11.00 - - - Meteorological, hydrological and geophysical instruments 
and apparatus 3.7 
9015.80.19.00 - - - Other 2.7 
- - Other: 
9015.80.91.00 - - - Instruments and appliances used in geodesy, topography, 
surveying or levelling; hydrographic instruments 2.7 
9015.80.93.00 - - - Meteorological, hydrological and geophysical instruments 
and apparatus 2.7 
9015.80.99.00 - - - Other 2.7 
9015.90.00.00 - Parts and accessories 2.7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 819 
90.16 Balances of a sensitivity of 5cg or better, with or without 
weights: 
9016.00.10.00 - Balances 3.7 
9016.00.90.00 - Parts and accessories 3.7 
90.17 Drawing, marking-out or mathematical calculating 
instruments (for example, drafting machines, pantographs, 
protractors, drawing sets, slide rules, disc calculators); 
instruments for measuring length, for use in the hand (for 
example, measuring rods and tapes, micrometers, 
callipers), not specified or included elsewhere in this 
Chapter: 
9017.10 - Drafting tables and machines, whether or not automatic: 
9017.10.10.00 - - Plotters 5.3 
9017.10.90.00 - - Other 5.3 
9017.20 - Other drawing, marking-out or mathematical calculating 
instruments: 
9017.20.05.00 - - Plotters 5.3 
- - Other drawing instruments: 
9017.20.11.00 - - - Drawing sets 5.3 
9017.20.19.00 - - - Other 5.3 
- - Marking-out instruments: 
9017.20.31.00 - - - Pattern generating apparatus of a kind used for producing 
masks or reticles from photoresist coated substrates 5.3 
9017.20.39.00 - - - Other 5.3 
9017.20.90.00 - - Mathematical calculating instruments (including slide 
rules, disc calculators and the like) 5.3 
9017.30 - Micrometers, callipers and gauges: 
9017.30.10.00 - - Micrometers and callipers 5.8 
9017.30.90.00 - - Other (excluding gauges without adjustable devices of 
subheading 9031.80.51.00) 5.8 
9017.80 - Other instruments: 
9017.80.10.00 - - Measuring rods and tapes and divided scales 5.8 
9017.80.90.00 - - Other 5.8 
9017.90 - Parts and accessories: 
9017.90.10.00 - - For apparatus of subheading 9017.20.31.00 5.3 
9017.90.90.00 - - Other 5.3 
H.S. Code 
Number Description Import Duty

820 CAP. 337.] IMPORT DUTIES 
90.18 Instruments and appliances used in medical, surgical, 
dental or veterinary sciences, including scintigraphic 
apparatus, other electro-medical apparatus and sighttesting 
instruments: 
- Electro-diagnostic apparatus (including apparatus for 
functional exploratory examination or for checking 
physiological parameters): 
9018.11.00.00 - - Electro-cardiographs 0 
9018.12.00.00 - - Ultrasonic scanning apparatus 0 
9018.13.00.00 - - Magnetic resonance imaging apparatus 0 
9018.14.00.00 - - Scintigraphic apparatus 0 
9018.19 - - Other: 
9018.19.10.00 - - - Monitoring apparatus for simultaneous monitoring of two 
or more parameters 0 
9018.19.90.00 - - - Other 0 
9018.20.00.00 - Ultra-violet or infra-red ray apparatus 0 
- Syringes, needles, catheters, cannulae and the like: 
9018.31 - - Syringes, with or without needles: 
9018.31.10.00 - - - Of plastics 0 
9018.31.90.00 - - - Other 0 
9018.32 - - Tubular metal needles and needles for sutures: 
9018.32.10.00 - - - Tubular metal needles 0 
9018.32.90.00 - - - Needles for sutures 0 
9018.39.00.00 - - Other 0 
- Other instruments and appliances, used in dental sciences: 
9018.41.00.00 - - Dental drill engines, whether or not combined on a single 
base with other dental equipment 0 
9018.49 - - Other: 
9018.49.10.00 - - - Burrs, discs, drills and brushes, for use in dental drills 0 
9018.49.90.00 - - - Other 0 
9018.50 - Other ophthalmic instruments and appliances: 
9018.50.10.00 - - Non-optical 0 
9018.50.90.00 - - Optical 0 
9018.90 - Other instruments and appliances: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 821 
9018.90.10.00 - - Instruments and apparatus for measuring blood pressure 0 
9018.90.20.00 - - Endoscopes 0 
9018.90.30.00 - - Renal dialysis equipment (artificial kidneys, kidney 
machines and dialysers) 0 
- - Diathermic apparatus: 
9018.90.41.00 - - - Ultrasonic 0 
9018.90.49.00 - - - Other 0 
9018.90.50.00 - - Transfusion apparatus 0 
9018.90.60.00 - - Anaesthetic apparatus and instruments 0 
9018.90.70.00 - - Ultrasonic lithotripsy instruments 0 
9018.90.75.00 - - Apparatus for nerve stimulation 0 
9018.90.85.00 - - Other 0 
90.19 Mechano-therapy appliances; massage apparatus; 
psychological aptitude testing apparatus; ozone therapy, 
oxygen therapy, aerosol therapy, artificial respiration or 
other therapeutic respiration apparatus: 
9019.10 - Mechano-therapy appliances; massage apparatus, 
psychological aptitude-testing apparatus: 
- - Electrical vibratory-massage apparatus: 
9019.10.10.10 - - - Being medical apparatus not of the household type 0 
9019.10.10.90 - - - Other 4.6 
- - Other: 
9019.10.90.10 - - - Being medical apparatus not of the household type 0 
9019.10.90.90 - - - Other 4.6 
9019.20 - Ozone therapy, oxygen therapy, aerosol therapy, artificial 
respiration or other therapeutic respiration apparatus: 
9019.20.00.10 - - Being medical apparatus not of the household type 0 
9019.20.00.90 - - Other 4.6 
90.20 Other breathing appliances and gas masks, (excluding 
protective masks), having neither mechanical parts nor 
replaceable filters: 
9020.00.10.00 - Breathing appliances and gas masks (excluding parts 
thereof), for use in civil aircraft 0 
- Other: 
H.S. Code 
Number Description Import Duty

822 CAP. 337.] IMPORT DUTIES 
9020.00.90.10 - - Being medical apparatus not of the household type 1.7 
9020.00.90.90 - - Other 4.6 
90.21 Orthopaedic appliances, including crutches, surgical belts 
and trusses; splints and other fracture appliances; artificial 
parts of the body; hearing aids and other appliances which 
are worn or carried, or implanted in the body, to 
compensate for a defect or disability: 
- Artificial joints and other orthopaedic or fracture appliances: 
9021.11.00.00 - - Artificial joints 0 
9021.19 - - Other: 
9021.19.10.00 - - - Orthopaedic appliances 0 
9021.19.90.00 - - - Splints and other fracture appliances 0 
- Artificial teeth and dental fittings: 
9021.21 - - Artificial teeth: 
9021.21.10.00 - - - Of plastics 0 
9021.21.90.00 - - - Of other materials 0 
9021.29.00.00 - - Other 0 
9021.30 - Other artificial parts of the body: 
9021.30.10.00 - - Ocular prostheses 0 
9021.30.90.00 - - Other 0 
9021.40.00.00 - Hearing aids, excluding parts and accessories 0 
9021.50.00.00 - Pacemakers for stimulating heart muscles, excluding parts 
and accessories 0 
9021.90 - Other: 
9021.90.10.00 - - Parts and accessories of hearing aids 0 
9021.90.90.00 - - Other 0 
90.22 Apparatus based on the use of X-rays or of alpha, beta or 
gamma radiations, whether or not for medical, surgical, 
dental or veterinary uses, including radiography or radiotherapy 
apparatus, X-ray tubes and other X-ray generator, 
high tension generators, control panels and desks, screens, 
examination or treatment tables, chairs and the like: 
- Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including 
radiography or radiotherapy apparatus: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 823 
9022.12.00.00 - - Computed tomography apparatus 0 
9022.13.00.00 - - Other, for dental uses 0 
9022.14.00.00 - - Other, for medical, surgical or veterinary uses 0 
9022.19.00.00 - - For other uses 0 
- Apparatus based on the use of alpha, beta or gamma 
radiations, whether or not for medical, surgical, dental or 
veterinary uses, including radiography or radiotherapy 
apparatus: 
9022.21.00.00 - - For medical, surgical, dental or veterinary uses 0 
9022.29.00.00 - - For other uses 2.1 
9022.30.00.00 - X-ray tubes 2.1 
9022.90 - Other, including parts and accessories: 
9022.90.10.00 - - X-ray fluorescent screens X-ray intensifying screens; antiscatter 
shields and grids 2.1 
9022.90.90.00 - - Other 2.1 
90.23 Instruments, apparatus and models, designed for 
demonstrational purposes (for example, in education or 
exhibitions), unsuitable for other purposes: 
9023.00.10.00 - Of a type used for teaching physics, chemistry or technical 
subjects 3.8 
9023.00.80.00 - Other 3.8 
90.24 Machines and appliances for testing the hardness, strength, 
compressibility, elasticity or other mechanical properties of 
materials (for example, metals, wood, textiles, paper, 
plastics): 
9024.10 - Machines and appliances for testing metals: 
9024.10.10.00 - - Electronic 3.2 
- - Other: 
9024.10.91.00 - - - Universal or for tensile tests 2.1 
9024.10.93.00 - - - For hardness tests 2.1 
9024.10.99.00 - - - Other 2.1 
9024.80 - Other machines and appliances: 
9024.80.10.00 - - Electronic 3.2 
- - Other: 
H.S. Code 
Number Description Import Duty

824 CAP. 337.] IMPORT DUTIES 
9024.80.91.00 - - - For testing textiles, paper or paperboard 2.1 
9024.80.99.00 - - - Other 2.1 
9024.90.00.00 - Parts and accessories 2.1 
90.25 Hydrometers and similar floating instruments, 
thermometers, pyrometers, barometers, hygrometers and 
psychrometers, recording or not, and any combination of 
these instruments: 
- Thermometers and pyrometers, not combined with other 
instruments: 
9025.11 - - Liquid-filled, for direct reading: 
9025.11.10.00 - - - For use in civil aircraft 0 
- - - Other: 
9025.11.91.00 - - - - Clinical or veterinary thermometers 0 
9025.11.99.00 - - - - Other 6.9 
9025.19 - - Other: 
9025.19.10.00 - - - For use in civil aircraft 0 
- - - Other: 
9025.19.91.00 - - - - Electronic 7.2 
9025.19.99.00 - - - - Other 4.2 
9025.80 - Other instruments: 
9025.80.15.00 - - For use in civil aircraft 0 
- - Other: 
9025.80.20.00 - - - Barometers, not combined with other instruments 4 
- - - Other: 
9025.80.91.00 - - - - Electronic 7.2 
9025.80.99.00 - - - - Other 4.6 
9025.90 - Parts and accessories: 
9025.90.10.00 - - For use in civil aircraft 0 
9025.90.90.00 - - Other 7 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 825 
90.26 Instruments and apparatus for measuring or checking the 
flow, level, pressure or other variables of liquids or gases 
(for example, flow meters, level gauges, manometers, heat 
meters), excluding instruments and apparatus of heading 
No. 90.14, 90.15, 90.28 or 90.32: 
9026.10 - For measuring or checking the flow or level of liquids: 
9026.10.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Electronic: 
9026.10.51.00 - - - - Flow meters 7.2 
9026.10.59.00 - - - - Other 7.2 
- - - Other: 
9026.10.91.00 - - - - Flow meters 5.8 
9026.10.99.00 - - - - Other 5.8 
9026.20 - For measuring or checking pressure: 
9026.20.10.00 - - For use in civil aircraft 0 
- - Other: 
9026.20.30.00 - - - Electronic 7.2 
- - - Other: 
9206.20.50.00 - - - - Spiral or metal diaphram type pressure gauges 5 
9026.20.90.00 - - - - Other 5 
9026.80 - Other instruments or apparatus: 
9026.80.10.00 - - For use in civil aircraft 0 
- - Other: 
9026.80.91.00 - - - Electronic 0 
9026.80.99.00 - - - Other 0 
9026.90 - Parts and accessories: 
9026.90.10.00 - - For use in civil aircraft 0 
9026.90.90.00 - - Other 0 
H.S. Code 
Number Description Import Duty

826 CAP. 337.] IMPORT DUTIES 
90.27 Instruments and apparatus for physical or chemical 
analysis (for example, polarimeters, refractometers, 
spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for measuring or checking 
viscosity, porosity, expansion, surface tension or the like; 
instruments and apparatus for measuring or checking 
quantities of heat, sound or light (including exposure 
meters); microtomes: 
9027.10 - Gas or smoke analysis apparatus: 
9027.10.10.00 - - Electronic 2.5 
9027.10.90.00 - - Other 2.5 
9027.20.00.00 - Chromatographs and electrophoresis instruments 0 
9027.30.00.00 - Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR) 7.2 
9027.40.00.00 - Exposure meters 7.2 
9027.50.00.00 - Other instruments and apparatus using optical radiations 
(UV, visible, IR) 0 
9027.80 - Other instruments and apparatus: 
- - Electronic: 
9027.80.11.00 - - - pH meters, rH meters and other apparatus for measuring 
conductivity 0 
9027.80.13.00 - - - Apparatus for performing measurements of the physical 
properties of semiconductor materials or associated 
insulating and conducting layers during the semiconductor 
wafer production process or the LCD production process 0 
9027.80.17.00 - - - Other 0 
- - Other: 
9027.80.91.00 - - - Viscometers, porosimeters and expansion meters 0 
9027.80.93.00 - - - Apparatus for performing measurements of the physical 
properties of semiconductor materials or associated 
insulating and conducting layers during the semiconductor 
wafer production process or the LCD production process 0 
9027.80.97.00 - - - Other 0 
9027.90 - Microtomes; parts and accessories: 
9027.90.10.00 - - Microtomes 2.5 
- - Parts and accessories: 
9027.90.50.00 - - - Of apparatus of subheadings 9027.20 to 9027.80 0 
9027.90.80.00 - - - Of microtomes or of gas or smoke analysis apparatus 2.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 827 
90.28 Gas, liquid or electricity supply or production meters, 
including calibrating meters therefor: 
9028.10.00.00 - Gas meters 5 
9028.20.00.00 - Liquid meters 5 
9028.30 - Electricity meters: 
- - For alternating current: 
9028.30.11.00 - - - For single-phase 2.1 
9028.30.19.00 - - - For multi-phase 2.1 
9028.30.90.00 - - Other 2.1 
9028.90 - Parts and accessories: 
9028.90.10.00 - - For electricity meters 5.1 
9028.90.90.00 - - Other 5.1 
90.29 Revolution counters, production counters, taximeters, 
mileometers, pedometers and the like; speed indicators and 
tachometers, other than those of heading No. 90.15; 
stroboscopes: 
9029.10 - Revolution counters, production counters, taximeters, 
mileometers, pedometers and the like: 
9029.10.10.00 - - Electric or electronic revolution counters, for use in civil 
aircraft 0 
9029.10.90.00 - - Other 5.2 
9029.20 - Speed indicators and tachometers; stroboscopes: 
- - Speed indicators and tachometers: 
9029.20.10.00 - - - For use in civil aircraft 0 
- - - Other: 
9029.20.31.00 - - - - Speed indicators for vehicles 6.3 
9029.20.39.00 - - - - Other 6.3 
9029.20.90.00 - - Stroboscopes 5.6 
9029.90 - Parts and accessories: 
9029.90.10.00 - - Of revolution counters, speed indicators and tachometers, 
for use in civil aircraft 0 
9029.90.90.00 - - Other 7.2 
H.S. Code 
Number Description Import Duty

828 CAP. 337.] IMPORT DUTIES 
90.30 Oscilloscopes, spectrum analysers and other instruments 
and apparatus for measuring or checking electrical 
quantities, excluding meters of heading No. 90.28; 
instruments and apparatus for measuring or detecting 
alpha, beta, gamma, X-ray, cosmic or other ionising 
radiations: 
9030.10 - Instruments and apparatus for measuring or detecting 
ionising radiations: 
9030.10.10.00 - - For use in civil aircraft 0 
9030.10.90.00 - - Other 10.6 
9030.20 - Cathode-ray oscilloscopes and cathode-ray oscillographs: 
9030.20.10.00 - - For use on civil aircraft 0 
9030.20.90.00 - - Other 11 
- Other instruments and apparatus, for measuring or 
checking voltage, current, resistance or power, without a 
recording device: 
9030.31 - - Multimeters: 
9030.31.10.00 - - - For use in civil aircraft 0 
9030.31.90.00 - - - Other 10.6 
9030.39 - - Other: 
9030.39.10.00 - - - For use in civil aircraft 0 
- - - Other: 
9030.39.30.00 - - - - Electronic 11 
- - - - Other: 
9030.39.91.00 - - - - - Voltmeters 4.6 
9030.39.99.00 - - - - - Other 4.6 
9030.40 - Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, 
psophometers): 
9030.40.10.00 - - For use in civil aircraft 0 
9030.40.90.00 - - Other 11 
- Other instruments and apparatus: 
9030.82.00.00 - - For measuring or checking semiconductor wafers or devices 11 
9030.83 - - Other, with a recording device: 
9030.83.10.00 - - - For use in civil aircraft 0 
9030.83.90.00 - - - Other 11 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 829 
9030.89 - - Other: 
9030.89.10.00 - - - For use in civil aircraft 0 
- - - Other: 
9030.89.92.00 - - - - Electronic 11 
9030.89.99.00 - - - - Other 4.6 
9030.90 - Parts and accessories: 
9030.90.10.00 - - For use in civil aircraft 0 
- - Other: 
9030.90.20.00 - - - For apparatus of subheading 9030.82.00.00 0 
9030.90.80.00 - - - Other 2.5 
90.31 Measuring or checking instruments, appliances and 
machines, not specified or included elsewhere in this 
Chapter; profile projectors: 
9031.10.00.00 - Machines for balancing mechanical parts 7.2 
9031.20.00.00 - Test benches 7.2 
9031.30.00.00 - Profile projectors 5.8 
- Other optical instruments and appliances: 
9031.41.00.00 - - For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing 
semiconductor devices 5.8 
9031.49.00.00 - - Other 5.8 
9031.80 - Other instruments, appliances and machines: 
9031.80.10.00 - - For use in civil aircraft 0 
- - Other: 
- - - Electronic: 
- - - - For measuring or checking geometrical quantities: 
9031.80.32.00 - - - - - For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in 
manufacturing semiconductor devices 7.2 
9031.80.34.00 - - - - - Other 7.2 
9031.80.39.00 - - - - Other 7.2 
- - - Other: 
9031.80.91.00 - - - - For measuring or checking geometrical quantities 5.8 
9031.80.99.00 - - - - Other 5.8 
H.S. Code 
Number Description Import Duty

830 CAP. 337.] IMPORT DUTIES 
9031.90 - Parts and accessories: 
9031.90.10.00 - - Of instruments, appliances and machines of subheading 
9031.80, for use in civil aircraft 0 
9031.90.20.00 - - - For apparatus of subheading 9031.41.00.00 or for optical 
instruments and appliances for measuring surface 
particulate contamination on semiconductor wafers of 
subheading 9031.49.00.00 7.2 
9031.90.30.00 - - - For apparatus of subheading 9031.80.32.00 7.2 
9031.90.80.00 - - - Other 7.2 
90.32 Automatic regulating or controlling instruments and 
apparatus: 
9032.10 - Thermostats: 
9032.10.10.00 - - For use in civil aircraft 0 
- - Other: 
9032.10.30.00 - - - Electronic 7.2 
- - - Other: 
9032.10.91.00 - - - - With electrical triggering device 5 
9032.10.99.00 - - - - Other 5 
9032.20 - Manostats: 
9032.20.10.00 - - For use in civil aircraft 0 
9032.20.90.00 - - Other 5.8 
- Other instruments and apparatus: 
9032.81 - - Hydraulic or pneumatic: 
9032.81.10.00 - - - For use in civil aircraft 0 
9032.81.90.00 - - - Other 5.8 
9032.89 - - Other: 
9032.89.10.00 - - - For use in civil aircraft 0 
9032.89.90.00 - - - Other 2.8 
9032.90 - Parts and accessories: 
9032.90.10.00 - - For use in civil aircraft 0 
9032.90.90.00 - - Other 2.8 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 831 
90.33 00.00.00 Parts and accessories (not specified or included elsewhere 
in this Chapter) for machines, appliances, instruments or 
apparatus of Chapter 90 3.7 
H.S. Code 
Number Description Import Duty

832 CAP. 337.] IMPORT DUTIES 
CHAPTER 91 
CLOCKS AND WATCHES AND PARTS THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) Clock or watch glasses or weights (classified according to their constituent material); 
(b) Watch chains (heading No.71.13 or 71.17, as the case may be); 
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar 
goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal 
(generally heading No.71.15); clock or watch springs are, however, to be classified as clock 
or watch parts (heading No.91.14); 
(d) Bearing balls (heading No.73.26 or 84.82, as the case may be); 
(e) Articles of heading No.84.12 constructed to work without an escapement; 
(f) Ball bearings (heading No.84.82); or 
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or 
clock movements or into articles suitable for use solely or principally as parts of such 
movements (Chapter 85). 
2. Heading No. 91.01 covers only watches with case wholly of precious metal or of metal clad with 
precious metal, or of the same materials combined with natural or cultured pearls, or precious or 
semi precious stones (natural, synthetic or reconstructed) of headings Nos.71.01 to 71.04. 
Watches with case of base metal inlaid with precious metal fall in heading No.91.02. 
3. For the purposes of this Chapter, the expression "watch movements" means devices regulated by 
a balance wheel and hairspring, quartz crystal or by any other system capable of determining 
intervals of time, with a display or a system to which a mechanical display can be incorporated. 
Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or 
diameter. 
4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or 
watches and in other articles (for example, precision instruments) are to be classified in this 
Chapter. 
H.S. Code 
Number Description Import Duty 
91.01 Wrist-watches, pocket-watches and other watches, 
including stop-watches, with case of precious metal or of 
metal clad with precious metal: 
- Wrist-watches, electrically operated, whether or not 
incorporating a stop-watch facility: 
9101.11.00.00 - - With mechanical display only 5.1 
9101.12.00.00 - - With opto-electronic display only 5.1 
9101.19.00.00 - - Other 5.1 
- Other wrist-watches, whether or not incorporating a stopwatch 
facility: 
9101.21.00.00 - - With automatic winding 5.1 
9101.29.00.00 - - Other 5.1

IMPORT DUTIES [CAP. 337. 833 
- Other: 
9101.91.00.00 - - Electrically operated 5.1 
9101.99.00.00 - - Other 5.1 
91.02 Wrist-watches, pocket-watches and other watches, 
including stop-watches, other than those of heading No. 
91.01: 
- Wrist-watches, electrically operated, whether or not 
incorporating a stop-watch facility: 
9102.11.00.00 - - With mechanical display only 5.1 
9102.12.00.00 - - With opto-electronic display only 5.1 
9102.19.00.00 - - Other 5.1 
- Other wrist-watches, whether or not incorporating a stopwatch 
facility: 
9102.21.00.00 - - With automatic winding 5.1 
9102.29.00.00 - - Other 5.1 
- Other: 
9102.91.00.00 - - Electrically operated 5.1 
9102.99.00.00 - - Other 5.1 
91.03 Clocks with watch movements, excluding clocks of heading 
No. 91.04: 
9103.10.00.00 - Electrically operated 6.2 
9103.90.00.00 - Other 5.8 
91.04 Instrument panel clocks and clocks of a similar type for 
vehicles, aircraft, spacecraft or vessels: 
9104.00.10.00 - For use in civil aircraft 0 
9104.00.90.00 - Other 5.8 
91.05 Other clocks: 
- Alarm clocks: 
9105.11.00.00 - - Electrically operated 6.2 
9105.19.00.00 - - Other 5.8 
- Wall clocks: 
H.S. Code 
Number Description Import Duty

834 CAP. 337.] IMPORT DUTIES 
9105.21.00.00 - - Electrically operated 6.2 
9105.29.00.00 - - Other 5.8 
- Other: 
9105.91.00.00 - - Electrically operated 6.2 
9105.99 - - Other: 
9105.99.10.00 - - - Table-top or mantelpiece clocks 5.8 
9105.99.90.00 - - - Other 5.8 
91.06 Time of day recording apparatus and apparatus for 
measuring, recording or otherwise indicating intervals of 
time, with clock or watch movement or with synchronous 
motor (for example, time-registers, time-recorders): 
9106.10.00.00 - Time-registers; time-recorders 6.3 
9106.20.00.00 - Parking meters 6.3 
9106.90 - Other: 
9106.90.10.00 - - Process-timers, stop-clocks and the like 6.3 
9106.90.90.00 - - Other 6.3 
91.07 00.00.00 Time switches with clock or watch movement or with 
synchronous motor 6.2 
91.08 Watch movements, complete and assembled: 
- Electrically operated: 
9108.11.00.00 - - With mechanical display only or with a device to which a 
mechanical display can be incorporated 6.2 
9108.12.00.00 - - With opto-electronic display only 6.2 
9108.19.00.00 - - Other 6.2 
9108.20.00.00 - With automatic winding 6.2 
- Other: 
9108.91.00.00 - - Measuring 33.8 mm or less 6.2 
9108.99.00.00 - - Other 6.2 
91.09 Clock movements, complete and assembled: 
- Electrically operated: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 835 
9109.11.00.00 - - Of alarm clocks 6.2 
9109.19 - - Other: 
9109.19.10.00 - - - Of a width or diameter not exceeding 50 mm, for use in 
civil aircraft 0 
9109.19.90.00 - - - Other 6.2 
9109.90 - Other: 
9109.90.10.00 - - Of a width or diameter not exceeding 50 mm, for use in civil 
aircraft 0 
9109.90.90.00 - - Other 6.2 
91.10 Complete watch or clock movements, unassembled or 
partly assembled (movement sets); incomplete watch or 
clock movements, assembled; rough watch or clock 
movements: 
- Of watches: 
9110.11 - - Complete movements, unassembled or partly assembled 
(movement sets): 
9110.11.10.00 - - - With balance-wheel and hairspring 6.2 
9110.11.90.00 - - - Other 6.2 
9110.12.00.00 - - Incomplete movements, assembled 5.1 
9110.19.00.00 - - Rough movements 7.5 
9110.90.00.00 - Other 5.1 
91.11 Watch cases and parts thereof: 
9111.10.00.00 - Cases of precious metal or of metal clad with precious metal 4.6 
9111.20 - Cases of base metal, whether or not gold- or silver-plated: 
9111.20.10.00 - - Gold- or silver-plated 4.6 
9111.20.90.00 - - Other 4.6 
9111.80.00.00 - Other cases 4.6 
9111.90.00.00 - Parts 4.6 
91.12 Clock cases and cases of a similar type for other goods of 
this Chapter, and parts thereof: 
9112.10.00.00 - Cases of metal 5.1 
9112.80.00.00 - Other cases 5.1 
H.S. Code 
Number Description Import Duty

836 CAP. 337.] IMPORT DUTIES 
9112.90.00.00 - Parts 5.1 
91.13 Watch straps, watch bands and watch bracelets, and parts 
thereof: 
9113.10 - Of precious metal or of metal clad with precious metal: 
9113.10.10.00 - - Of precious metal 3.5 
9113.10.90.00 - - Of metal clad with precious metal 5.8 
9113.20.00.00 - Of base metal, whether or not gold- or silver-plated 5.8 
9113.90 - Other: 
9113.90.10.00 - - Of leather or of composition leather 7 
9113.90.30.00 - - Of plastic materials 8.4 
9113.90.90.00 - - Other 6.4 
91.14 Other clock or watch parts: 
9114.10.00.00 - Springs, including hair-springs 5.6 
9114.20.00.00 - Jewels 4.1 
9114.30.00.00 - Dials 5.1 
9114.40.00.00 - Plates and bridges 5.1 
9114.90.00.00 - Other 5.1 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 837 
CHAPTER 92 
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES 
NOTES 
1. This Chapter does not cover: 
(a) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or 
similar goods of plastics (Chapter 39); 
(b) microphones, amplifiers, loud speakers, head phones, switches, stroboscopes or other 
accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not 
incorporated in or housed in the same cabinet as instruments of this Chapter; 
(c) toy instruments or apparatus (heading No. 95.03); 
(d) brushes for cleaning musical instruments (heading No. 96.03); or 
(e) collectors' pieces or antiques (heading No. 97.05 or 97.06). 
2. Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 
or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use 
therewith, are to be classified in the same heading as the relative instruments. 
Cards, discs and rolls of heading No. 92.09 presented with an instrument are to be treated as 
separate articles and not as forming a part of such instrument. 
H.S. Code 
Number Description Import Duty 
92.01 Pianos, including automatic pianos; harpsichords and 
other keyboard stringed instruments: 
9201.10 - Upright pianos: 
9201.10.10.00 - - New 5.8 
9201.10.90.00 - - Used 5.8 
9201.20.00.00 - Grand pianos 6.2 
9201.90.00.00 - Other 4.9 
92.02 Other string musical instruments (for example, guitars, 
violins, harps): 
9202.10 - Played with a bow: 
9202.10.10.00 - - Violins 6.3 
9202.10.90.00 - - Other 6.3 
9202.90 - Other: 
9202.90.10.00 - - Harps 4.9 
9202.90.30.00 - - Guitars 6.3 
9202.90.90.00 - - Other 6.3

838 CAP. 337.] IMPORT DUTIES 
92.03 Keyboard pipe organs; harmoniums and similar keyboard 
instruments with free metal reeds: 
9203.00.10.00 - Keyboard pipe organs 5.3 
9203.00.90.00 - Other 5.3 
92.04 Accordions and similar instruments; mouth organs: 
9204.10.00.00 - Accordions and similar instruments 7.5 
9204.20.00.00 - Mouth organs 7.5 
92.05 Other wind musical instruments (for example, clarinets, 
trumpets, bagpipes): 
9205.10.00.00 - Brass-wind instruments 4.9 
9205.90.00.00 - Other 4.9 
92.06 00.00.00 Percussion musical instruments (for example, drums, 
xylophones, cymbals, castanets, maracas) 6.3 
92.07 Musical instruments, the sound of which is produced, or 
must be amplified, electrically (for example, organs, 
guitars, accordions): 
9207.10 - Keyboard instruments, other than accordions: 
9207.10.10.00 - - Organs 6 
9207.10.30.00 - - Digital pianos 6 
9207.10.50.00 - - Synthesizers 6 
9207.10.80.00 - - Other 6 
9207.90 - Other: 
9207.90.10.00 - - Guitars 6 
9207.90.90.00 - - Other 6 
92.08 Musical boxes, fairground organs, mechanical street 
organs, mechanical singing birds, musical saws and other 
musical instruments not falling within any other heading of 
this Chapter; decoy calls of all kinds; whistles, call horns 
and other mouth-blown sound signalling instruments: 
9208.10.00.00 - Musical boxes 4.4 
9208.90.00.00 - Other 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 839 
92.09 Parts (for example, mechanisms for musical boxes) and 
accessories (for example, cards, discs and rolls for 
mechanical instruments) of musical instruments; 
metronomes, tuning forks and pitch pipes of all kinds: 
9209.10.00.00 - Metronomes, tuning forks and pitch pipes 5 
9209.20.00.00 - Mechanisms for musical boxes 3.2 
9209.30.00.00 - Musical instrument strings 4.9 
- Other: 
9209.91.00.00 - - Parts and accessories for pianos 5 
9209.92.00.00 - - Parts and accessories for the musical instruments of 
heading No. 92.02 5 
9209.93.00.00 - - Parts and accessories for the musical instruments of 
heading No. 92.03 5 
9209.94.00.00 - - Parts and accessories for the musical instruments of heading 
No. 92.07 5 
9209.99 - - Other: 
9209.99.30.00 - - - Parts and accessories for the musical instruments of 
heading No. 92.05 5 
9209.99.70.00 - - - Other 5 
H.S. Code 
Number Description Import Duty

840 CAP. 337.] IMPORT DUTIES 
SECTION XIX 
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

IMPORT DUTIES [CAP. 337. 841 
CHAPTER 93 
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); 
(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or 
similar goods of plastics (Chapter 39); 
(c) armoured fighting vehicles (heading No.87.10); 
(d) telescopic sights and other optical devices suitable for use with arms, unless mounted on a 
firearm or presented with the firearm on which they are designed to be mounted (Chapter 
90); 
(e) bows, arrows, fencing foils or toys (Chapter 95); or 
(f) collectors' pieces or antiques (heading No.97.05 or 97.06) 
2. In heading No.93.06, the reference to "parts thereof" does not include radio or radar apparatus of 
heading No.85.26. 
H.S. Code 
Number Description Import Duty 
93.01 00.00.00 Military weapons, other than revolvers, pistols and arms of 
heading No. 93.07 0 
93.02 Revolvers and pistols, other than those of heading No. 93.03 
or 93.04: 
9302.00.10.00 - 9 mm calibre and higher 5.1 
9302.00.90.00 - Other 6.7 
93.03 Other firearms and similar devices which operate by the 
firing of an explosive charge (for example, sporting 
shotguns and rifles, muzzle-loading fire-arms, Very pistols 
and other devices designed to project only signal flares, 
pistols and revolvers for firing blank ammunition, captivebolt 
humane killers, line-throwing guns): 
9303.10.00.00 - Muzzle-loading firearms 6.3 
9303.20 - Other sporting, hunting or target-shooting shotguns, 
including combination shotgun-rifles: 
9033.20.10.00 - - Single-barrelled, smooth bore 6.3 
9033.20.95.00 - Other 6.3 
9303.30.00.00 - Other sporting, hunting or target-shooting rifles 6.3 
9303.90.00.00 - Other 5.3

842 CAP. 337.] IMPORT DUTIES 
93.04 00.00.00 Other arms (for example, spring, air or gas guns and 
pistols, truncheons), excluding those of heading No. 93.07 6 
93.05 Parts and accessories of articles of heading Nos. 93.01 to 
93.04: 
9305.10.00.00 - Of revolvers or pistols 5.1 
- Of shotguns or rifles of heading No. 93.03: 
9305.21.00.00 - - Shotgun barrels 4.9 
9305.29 - - Other: 
9305.29.10.00 - - - Rifled barrels 4.9 
9305.29.30.00 - - - Roughly shaped gun stock blocks 3.8 
9035.29.95.00 - - - Other 4.9 
9305.90 - Other: 
9305.90.10.00 - - For military weapons falling within heading No. 93.01 0 
9305.90.90.00 - - Other 4.9 
93.06 Bombs, grenades, torpedoes, mines, missiles, and similar 
munitions of war and parts thereof; cartridges and other 
ammunition and projectiles and parts thereof, including 
shot and cartridge wads: 
9306.10.00.00 - Cartridges for riveting or similar tools or for captive-bolt 
humane killers and parts thereof 5.6 
- Shotgun cartridges and parts thereof; air-gun pellets: 
9306.21.00.00 - - Cartridges 6 
9306.29 - - Other: 
9306.29.40.00 - - - - Cases 5.6 
9306.29.70.00 - - - - Other 5.6 
9306.30 - Other cartridges and parts thereof: 
9306.30.10.00 - - For revolvers and pistols falling within heading No. 93.02 
and for sub-machine-guns falling within heading No. 93.01 4.6 
- - Other: 
9306.30.30.00 - - - For military weapons 2.5 
- - - Other: 
9306.30.91.00 - - - - Centrefire cartridges 6 
9306.30.93.00 - - - - Rimfire cartridges 6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 843 
9306.30.98.00 - - - - Other 6 
9306.90 - Other: 
9306.90.10.00 - - For military purposes 3.5 
9306.90.90.00 - - Other 5.6 
93.07 00.00.00 Swords, cutlasses, bayonets, lances and similar arms and 
parts thereof and scabbards and sheaths therefor 3.2 
H.S. Code 
Number Description Import Duty

844 CAP. 337.] IMPORT DUTIES 
SECTION XX 
MICELLANEOUS MANUFACTURED ARTICLES 

IMPORT DUTIES [CAP. 337. 845 
CHAPTER 94 
FURNITURE; BEDDING; MATTRESSES, MATTRESS SUPPORTS, CUSHIONS 
AND SIMILAR STUFFED FURNISHINGS; 
LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; 
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; 
PREFABRICATED BUILDINGS 
NOTES 
1. This Chapter does not cover: 
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; 
(b) Mirrors designed for placing on the floor or ground (for example, cheval glasses (swingmirrors) 
of heading No.70.09); 
(c) Articles of Chapter 71; 
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or 
similar goods of plastics (Chapter 39), or safes of heading No.83.03; 
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 
84.18; furniture specially designed for sewing machines (heading No.84.52); 
(f) Lamps or lighting fittings of Chapter 85; 
(g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), 
of headings Nos. 85.19 to 85.21 (heading No. 85.22) or of headings Nos. 85.25 to 85.28 
(heading No. 85.29); 
(h) Articles of heading No.87.14; 
(ij) Dentists' chairs incorporating dental appliances of heading No.90.18 or dentists' spittoons 
(heading No. 90.18); 
(k) Articles of Chapter 91 (for example, clocks and clock cases); or 
(l) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables and other 
furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks 
or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05). 
2. The articles (other than parts) referred to in headings Nos.94.01 to 94.03 are to be classified in 
those headings only if they are designed for placing on the floor or ground. 
The following are, however, to be classified in the above mentioned headings even if they are 
designed to be hung, to be fixed to the wall or to stand one on the other: 
(a) Cupboards, bookcases, other shelved furniture and other unit furniture; 
(b) Seats and beds; 
3. (a) In headings Nos. 94.01 to 94.03 references to parts of goods do not include references to 
sheets or slabs (whether or not cut to shape but not combined with other parts) of glass 
(including mirrors), marble or other stone or of any other material referred to in Chapter 68 
or 69 . 
(b) Goods described in heading No. 94.04, presented separately, are not to be classified in 
heading No. 94.01, 94.02 or 94.03 as parts of goods. 
4. For the purposes of heading No.94.06, the expression "prefabricated buildings" means buildings 
which are finished in the factory or put up as elements, presented together, to be assembled on 
site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or 
similar buildings. 
H.S. Code 
Number Description Import Duty 
94.01 Seats (other than those of heading No. 94.02), whether or 
not convertible into beds, and parts thereof: 
9401.10 - Seats of a kind used for aircraft:

846 CAP. 337.] IMPORT DUTIES 
9401.10.10.00 - - Not leather covered, for the use in civil aircraft 0 
9401.10.90.00 - - Other 4.4 
9401.20.00.00 - Seats of a kind used for motor vehicles 5.6 
9401.30 - Swivel seats with variable height adjustment: 
9401.30.10.00 - - Upholstered, with backrest and fitted with castors or glides 5.6 
9401.30.90.00 - - Other 5.6 
9401.40.00.00 - Seats other than garden seats or camping equipment, 
convertible into beds 5.6 
9401.50.00.00 - Seats of cane, osier, bamboo or similar materials 5.6 
- Other seats, with wooden frames: 
9401.61.00.00 - -Upholstered 5.6 
9401.69.00.00 - - Other 5.6 
- Other seats, with metal frames: 
9401.71.00.00 - - Upholstered 5.6 
9401.79 - - Other: 
9401.79.00.10 - - - Step stools 5.6 
9401.79.00.90 - - - Other 5.6 
9401.80.00.00 - Other seats 0 
9401.90 - Parts: 
9401.90.10.00 - - Of seats of a kind used for aircraft 4.4 
- - Other: 
- - - Of wood: 
- - - - Plywood seats and backs: 
9401.90.30.11 - - - - - For chairs and armchairs 5.6 
9401.90.30.19 - - - - - Other 5.6 
9401.90.30.90 - - - - Other 5.6 
9401.90.80.00 - - - Other 5.6 
94.02 Medical, surgical, dental or veterinary furniture (for 
example, operating tables, examination tables, hospital 
beds with mechanical fittings, dentists’ chairs); barbers’ 
chairs and similar chairs, having rotating as well as both 
reclining and elevating movements; parts of the foregoing 
articles: 
9402.10 - Dentists’, barbers’ or similar chairs and parts thereof: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 847 
9402.10.00.10 - - Dentists’ chairs and parts thereof 4.9 
9402.10.00.90 - - Other 4.9 
9402.90.00.00 - Other 4.9 
94.03 Other furniture and parts thereof: 
9403.10 - Metal furniture of a kind used in offices: 
9403.10.10.00 - - Drawing tables (other than those of heading No. 90.17) 5.6 
- - Other: 
- - - Not exceeding 80 cm in height: 
9403.10.51.00 - - - - Desks 5.6 
9403.10.59.00 - - - - Other 5.6 
- - - Exceeding 80 cm in height: 
9403.10.91.00 - - - - Cupboards with doors, shutters or flaps 5.6 
9403.10.93.00 - - - - Filing, card-index and other cabinets 5.6 
9403.10.99.00 - - - - Other 5.6 
9403.20 - Other metal furniture: 
9403.20.10.00 - - For use in civil aircraft 0 
- - Other: 
9403.20.91.00 - - - Beds 5.6 
- - - Other: 
9403.20.99.10 - - - - Special furniture for printing works 5.6 
9403.20.99.90 - - - - Other 5.6 
9403.30 - Wooden furniture of a kind used in offices: 
- - Not exceeding 80 cm in height: 
9403.30.11.00 - - - Desks 5.6 
9403.30.19.00 - - - Other 5.6 
- - Exceeding 80 cm in height: 
9403.30.91.00 - - - Cupboards with doors, shutters of flaps; filing, card-index 
and other cabinets 5.6 
9403.30.99.00 - - - Other 5.6 
9403.40 - Wooden furniture of a kind used in the kitchen: 
9403.40.10.00 - - Fitted kitchen units 5.6 
9403.40.90.00 - - Other 5.6 
H.S. Code 
Number Description Import Duty

848 CAP. 337.] IMPORT DUTIES 
9403.50.00.00 - Wooden furniture of a kind used in the bedroom 5.6 
9403.60 - Other wooden furniture: 
9403.60.10.00 - - Wooden furniture of a kind used in the dining room and the 
living room 5.6 
9403.60.30.00 - - Wooden furniture of a kind used in shops 5.6 
- - Other wooden furniture: 
9403.60.90.10 - - - Special furniture used for printing works 5.6 
9403.60.90.90 - - - Other 5.6 
9403.70 - Furniture of plastics: 
9403.70.10.00 - - For use in civil aircraft 0 
- - Other: 
9403.70.90.10 - - - Special furniture for printing works 5.6 
9403.70.90.90 - - - Other 5.6 
9403.80 - Furniture of other materials, including cane, osier, bamboo 
or similar materials: 
9403.80.00.10 - - Special furniture for printing works 5.6 
9403.80.00.90 - - Other 5.6 
9403.90 - Parts: 
- - Of metal: 
9403.90.10.10 - - - For special furniture for printing works 5.6 
9403.90.10.90 - - - Other 5.6 
- - Of wood: 
9403.90.30.10 - - - For special furniture for printing works 5.6 
9403.90.30.90 - - - Other 5.6 
- - Of other materials: 
- - - Of cane, osier, bamboo or similar materials: 
9403.90.90.11 - - - - For special furniture for printing works 5.6 
9403.90.90.19 - - - - Other 5.6 
- - - Other: 
9403.90.90.91 - - - - For special furniture for printing works 5.6 
9403.90.90.99 - - - - Other 5.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 849 
94.04 Mattress supports; articles of bedding and similar 
furnishing (for example, mattresses, quilts, eiderdowns, 
cushions, pouffes and pillows) fitted with springs or stuffed 
or internally fitted with any material or of cellular rubber 
or plastics, whether or not covered: 
9404.10.00.00 - Mattress supports 7 
- Mattresses: 
9404.21 - - Of cellular rubber or plastics, whether or not covered: 
- - - Of rubber: 
9404.21.10.10 - - - - Of a width not exceeding 110 cm 6.5 
9404.21.10.90 - - - - Other 6.5 
- - - Of plastic: 
9404.21.90.10 - - - - Of a width not exceeding 110 cm 6.5 
9404.21.90.90 - - - - Other 6.5 
9404.29 - - Of other materials: 
- - - Spring interior: 
9404.29.10.10 - - - - Of a width not exceeding 110 cm 7 
9404.29.10.90 - - - - Other 7 
- - - Other: 
9404.29.90.10 - - - - Of a width not exceeding 110 cm 7 
9404.29.90.90 - - - - Other 7 
9404.30.00.00 - Sleeping bags 7 
9404.90 - Other: 
9404.90.10.00 - - Filled with feathers or down 7 
- - Other: 
9404.90.90.10 - - - Quilts 7 
9404.90.90.90 - - - Other 7 
94.05 Lamps and lighting fittings including search-lights and 
spotlights and parts thereof, not elsewhere specified or 
included; illuminated signs, illuminated name-plates and 
the like, having a permanently fixed light source, and parts 
thereof not elsewhere specified or included: 
9405.10 - Chandeliers and other electric ceiling or wall lighting 
fittings, excluding those of a kind used for lighting public 
open spaces or thoroughfares: 
H.S. Code 
Number Description Import Duty

850 CAP. 337.] IMPORT DUTIES 
9405.10.10.00 - - Of base metal or of plastics, for use in civil aircraft 0 
- - Other: 
- - - Of plastics: 
9405.10.21.00 - - - - Of a kind used with filament lamps 8.4 
9405.10.29.00 - - - - Other 8.4 
9405.10.30.00 - - - Of ceramic materials 9 
9405.10.50.00 - - - Of glass 6.2 
- - - Of other materials: 
9405.10.91.00 - - - - Of a kind used with filament lamps 5 
- - - - Other: 
9405.10.99.10 - - - - - Fluorescent lighting fittings 5 
9405.10.99.90 - - - - - Other 5 
9405.20 - Electric table, desk, bedside or floor-standing lamps: 
- - Of plastics: 
9405.20.11.00 - - - Of a kind used for filament lamps 8.4 
9405.20.19.00 - - - Other 8.4 
9405.20.30.00 - - Of ceramic materials 9 
9405.20.50.00 - - Of glass 6.2 
- - Of other materials: 
9405.20.91.00 - - - Of a kind used for filament lamps 4.9 
9405.20.99.00 - - - Other 4.9 
9405.30.00.00 - Lighting sets of a kind used for Christmas trees 6.2 
9405.40 - Other electrical lamps and lighting fittings: 
9405.40.10.00 - - Searchlights and spotlights 6.5 
- - Other: 
- - - Of plastics: 
9405.40.31.00 - - - - Of a kind used for filament lamps 8.4 
9405.40.35.00 - - - - Of a kind used for tubular fluorescent lamps 8.4 
9405.40.39.00 - - - - Other 8.4 
- - - Of other materials: 
9405.40.91.00 - - - - Of a kind used for filament lamps 4.9 
9405.40.95.00 - - - - Of a kind used for tubular fluorescent lamps 4.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 851 
9405.40.99.00 - - - - Other 4.9 
9405.50.00.00 - Non-electrical lamps and lighting fittings 4.9 
9405.60 - Illuminated signs, illuminated name-plates and the like: 
9405.60.10.00 - - Illuminated signs, illuminated name-plates and the like, of 
base metal or of plastics, for use in civil aircraft 0 
- - Other: 
9405.60.91.00 - - - Of plastics 8.4 
9405.60.99.00 - - - Of other materials 5.1 
- Parts: 
9405.91 - - Of glass: 
- - - Articles for electrical lighting fittings (excluding 
searchlights and spotlights): 
9405.91.11.00 - - - - Facetted glass, plates, balls, pear-shaped drops, flowershaped 
pieces, pendants and similar articles for 
trimming chandeliers 10 
9405.91.19.00 - - - - Other (for example, diffusers, ceiling lights, bowls, 
cups, lampshades, globes, tulip-shaped pieces) 9 
9405.91.90.00 - - - Other 6.2 
9405.92 - - Of plastics: 
9405.92.10.00 - - - Parts of the articles of subheading 9405.10 or 9405.60, for 
use in civil aircraft 0 
9405.92.90.00 - - - Other 8.4 
9405.99 - - Other: 
9405.99.10.00 - - - Parts of the articles of subheading 9405.10 or 9405.60, of 
base metal, for use in civil aircraft 0 
9405.99.90.00 - - - Other 4.9 
94.06 Prefabricated buildings: 
9406.00.10.00 - Of wood 6 
- Of iron or steel: 
9406.00.31.00 - - Greenhouses 6 
9406.00.39.00 - - Other 6 
- Of other materials: 
9406.00.90.10 - - Of aluminium 6 
9406.00.90.90 - - Other 6 
H.S. Code 
Number Description Import Duty

852 CAP. 337.] IMPORT DUTIES 
CHAPTER 95 
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF 
NOTES 
1. This Chapter does not cover: 
(a) Christmas tree candles (heading No.34.06); 
(b) Fireworks or other pyrotechnic articles of heading No.36.04; 
(c) Yarns, monofilaments, cords or gut or the like for fishing cut to length but not made up into 
fishing lines, of Chapter 39, heading No.42.06 or Section XI; 
(d) Sports bags or other containers of heading No.42.02, 43.03 or 43.04; 
(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62; 
(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; 
(g) Sports footwear (other than skating boots with ice or roller skates attached), of Chapter 64, 
or sports headgear of Chapter 65; 
(h) Walking sticks, whips, riding crops or the like (heading No.66.02), or parts thereof (heading 
No. 66.03); 
(ij) Unmounted glass eyes for dolls or other toys, of heading No.70.18; 
(k) Parts of general use, as defined in Note to Section XV, of base metal (Section XV), or 
similar goods of plastics (Chapter 39); 
(l) Bells, gongs or the like of heading No. 83.06; 
(m) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for 
liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric 
transformers (heading No.85.04) or radio remote control apparatus (heading No.85.26); 
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; 
(o) Children's bicycles (heading No. 87.12); 
(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 
44 for such articles made of wood); 
(q) Spectacles, goggles and the like, for sports or outdoor games (heading No. 90.04); 
(r) Decoy calls and whistles (heading No.92.08); 
(s) Arms or other articles of Chapter 93; 
(t) Electric garlands of all kinds (heading No.94.05); or 
(u) Racket strings, tents or other camping goods, or gloves (classified according to their 
constituent material). 
2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious 
stones (natural, synthetic or reconstructed), precious metals or metal clad with precious metals 
constitute only minor constituents. 
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with 
articles of this Chapter are to be classified with those articles. 
H.S. Code 
Number Description Import Duty 
95.01 Wheeled toys designed to be ridden by children (for 
example, tricycles, scooters, pedal cars); dolls’ carriages: 
9501.00.10.00 - Dolls’ carriages 10.5 
9501.00.90.00 - Other 10.5 
95.02 Dolls representing only human beings: 
9502.10 - Doll, whether or not dressed:

IMPORT DUTIES [CAP. 337. 853 
9502.10.10.00 - - Of plastics 8 
9502.10.90.00 - - Of other materials 8 
- Parts and accessories: 
9502.91.00.00 - - Garments and accessories therefor, footwear and headgear 6.9 
9502.99.00.00 - - Other 6.9 
95.03 Other toys, reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of all kinds: 
9503.10 - Electric trains, including tracks, signals and other 
accessories therefor: 
9503.10.10.00 - - Reduced size ("scale") models 8 
9503.10.90.00 - - Other 8 
9503.20 - Reduced-size ("scale") model assembly kits, whether or not 
working models, excluding those of subheading No. 
9503.10.10.00: 
9503.20.10.00 - - Of plastics 8 
9503.20.90.00 - - Of other materials 8 
9503.30 - Other construction sets and constructional toys: 
9503.30.10.00 - - Of wood 8.7 
9503.30.30.00 - - Of plastics 8 
9503.30.90.00 - - Of other materials 8 
- Toys representing animals or non-human creatures: 
9503.41.00.00 - - Stuffed 8 
9503.49 - - Other: 
9503.49.10.00 - - - Of wood 8.7 
9503.49.30.00 - - - Of plastics 8 
9503.49.90.00 - - - Of other materials 8 
9503.50.00.00 - Toy musical instruments and apparatus 8 
9503.60 - Puzzles: 
9503.60.10.00 - - Of wood 8.7 
9503.60.90.00 - - Other 8 
9503.70.00.00 - Other toys, put up in sets or outfits 8 
9503.80 - Other toys and models, incorporating a motor: 
9503.80.10.00 - - Of plastics 8 
H.S. Code 
Number Description Import Duty

854 CAP. 337.] IMPORT DUTIES 
9503.80.90.00 - - Of other materials 8 
9503.90 - Other: 
9503.90.10.00 - - Toy weapons 8 
- - Other: 
- - - Of plastics: 
9503.90.32.00 - - - - Not mechanically operated 8 
9503.90.34.00 - - - - Other 8 
9503.90.35.00 - - - Of rubber 8 
9503.90.37.00 - - - Of textile materials 8 
- - - Of metal: 
9503.90.51.00 - - - - Die-cast miniature models 8 
9503.90.55.00 - - - - Other 8 
9503.90.99.00 - - - Of other materials 8 
95.04 Articles for funfair, table or parlour games, including 
pintables, billiards, special tables for casino games and 
automatic bowling alley equipment: 
9504.10.00.00 - Video games of a kind used with a television receiver 5.6 
9504.20 - Articles and accessories for billiards: 
9504.20.10.00 - - Billiard tables (with or without legs) 5.6 
9504.20.90.00 - - Other 5.6 
9504.30 - Other games, coin- or disc-operated, other than bowling 
alley equipment: 
9504.30.10.00 - - Games with screen 5.6 
- - Other games: 
9504.30.30.00 - - - Flipper 5.6 
9504.30.50.00 - - - Other 5.6 
9504.30.90.00 - - Parts 5.6 
9504.40.00.00 - Playing cards 5 
9504.90 - Other: 
9504.90.10.00 - - Electric car racing sets, having the character of competitive 
games 5.6 
9504.90.90.00 - - Other 5.6 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 855 
95.05 Festive, carnival or other entertainment articles, including 
conjuring tricks and novelty jokes: 
9505.10 - Articles for Christmas festivities: 
9505.10.10.00 - - Of glass 6.2 
9505.10.90.00 - - Of other materials 6.2 
9505.90.00.00 - Other 6.2 
95.06 Articles and equipment for general physical exercise, 
gymnastics, athletics, other sports (including table-tennis) 
or outdoor games, not specified or included elsewhere in 
this Chapter; swimming pools and paddling pools: 
- Snow-skis and other snow-ski equipment: 
9506.11 - - Skis: 
9506.11.10.00 - - - Cross-country skis 6 
- - - Downhill skis: 
9506.11.21.00 - - - - Monoskis and snowboards 6 
9506.11.29.00 - - - - Other 6 
9506.11.80.00 - - - Other skis 6 
9506.12.00.00 - - Ski-fastenings (ski-bindings) 6 
9506.19.00.00 - - Other 6 
- Water-skis, surf-boards, sailboards and other water-sport 
equipment: 
9506.21.00.00 - - Sailboards 6 
9506.29.00.00 - - Other 6 
- Golf-clubs and other golf equipment: 
9506.31.00.00 - - Clubs, complete 6 
9506.32.00.00 - - Balls 6 
9506.39 - - Other: 
9506.39.10.00 - - - Parts of golf clubs 6 
9506.39.90.00 - - - Other 6 
9506.40 - Articles and equipment for table-tennis: 
9506.40.10.00 - - Bats, balls and nets 5 
9506.40.90.00 - - Other 5.6 
- Tennis, badminton or similar rackets, whether or not strung: 
H.S. Code 
Number Description Import Duty

856 CAP. 337.] IMPORT DUTIES 
9506.51.00.00 - - Lawn-tennis rackets, whether or not strung 7.3 
9506.59.00.00 - - Other 6 
- Balls, other than golf balls and table-tennis balls: 
9506.61.00.00 - - Lawn-tennis balls 6 
9506.62 - - Inflatable: 
9506.62.10.00 - - - Of leather 6 
9506.62.90.00 - - - Other 6 
9506.69 - - Other: 
9506.69.10.00 - - - Cricket and polo balls 0 
9506.69.90.00 - - - Other 6 
9506.70 - Ice skates and roller skates, including skating boots with 
skates attached: 
9506.70.10.00 - - Ice skates 6 
9506.70.30.00 - - Roller skates 6 
9506.70.90.00 - - Parts and accessories 6 
- Other: 
- - Articles and equipment for general physical exercise, 
gymnastics or athletics: 
9506.91.10.00 - - - Exercising apparatus with adjustable mechanisms 6 
9506.91.90.00 - - - Other 6 
9506.99 - - Other: 
9506.99.10.00 - - - Cricket and polo equipment, other than balls 0 
9506.99.90.00 - - - Other 6 
95.07 Fishing rods, fish-hooks and other line fishing tackle; fish 
landing nets, butterfly nets and similar nets; decoy "birds" 
other than (other than those of heading No. 92.08 or 97.05) 
and similar hunting or shooting requisites: 
9507.10.00.00 - Fishing rods 6.9 
9507.20 - Fish-hooks, whether or not snelled: 
9507.20.10.00 - - Fish-hooks, not snelled 1.7 
9507.20.90.00 - - Other 3.7 
9507.30.00.00 - Fishing reels 6.9 
9507.90.00.00 - Other 6.9 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 857 
95.08 00.00.00 Roundabouts, swings, shooting galleries and other 
fairground amusements; travelling circuses, travelling 
menageries and travelling theatres 1.7 
H.S. Code 
Number Description Import Duty

858 CAP. 337.] IMPORT DUTIES 
CHAPTER 96 
MISCELLANEOUS MANUFACTURED ARTICLES 
NOTES 
1. This Chapter does not cover: 
(a) Pencils for cosmetic or toilet uses (Chapter 33); 
(b) Articles of Chapter 66 (for example, parts of umbrellas, walking sticks); 
(c) Imitation jewellery (heading No.71.17); 
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar 
goods of plastics (Chapter 39); 
(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding 
materials; heading No. 96.01 or 96.02 applies, however, to separately presented handles or 
other parts of such articles; 
(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.02), mathematical drawing 
pens (heading No.90.17), brushes of a kind specialised for use in dentistry or for medical, 
surgical or veterinary purposes (heading No.90.18)); 
(g) Articles of Chapter 91 (for example, clock or watch cases); 
(h) Musical instruments or parts or accessories thereof (Chapter 92); 
(ij) Articles of Chapter 93 (arms and parts thereof); 
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); 
(l) Articles of Chapter 95 (toys, games, sports requisites); or 
(m)Works of art, collectors' pieces or antiques (Chapter 97). 
2. In heading No.96.02, the expression "vegetable or mineral carving material" means: 
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for 
example, corozo and dom); 
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral 
substitutes for jet. 
3. In heading No.96.03 the expression "prepared knots and tufts for broom or brush making" applies 
only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready 
for incorporation without division in brooms or brushes, or which require only such further minor 
processes as trimming to shape at the top, to render them ready for such incorporation. 
4. Articles of this Chapter, other than those of headings Nos.96.01 to 96.06 or 96.15, remain 
classified in this Chapter whether or not composed wholly or partly of precious metal or metal clad 
with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, 
synthetic or reconstructed). However, headings Nos.96.01 to 96.06 and 96.15 include articles in 
which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or 
reconstructed), precious metal or metal clad with precious metal constitute only minor 
constituents. 
H.S. Code 
Number Description Import Duty 
96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, 
mother-of-pearl and other animal carving material, and 
articles of these materials (including articles obtained by 
moulding): 
9601.10.00.00 - Working ivory and articles of ivory 5.6 
9601.90 - Other: 
9601.90.10.00 - - Worked coral (natural or agglomerated), and articles of coral 0

IMPORT DUTIES [CAP. 337. 859 
9601.90.90.00 - - Other 0 
96.02 00.00.00 Worked vegetable or mineral carving material and articles 
of these materials; moulded or carved articles of wax, of 
stearin, of natural gums or natural resins or of modelling 
pastes, and other moulded or carved articles, not elsewhere 
specified or included; worked, unhardened gelatin (except 
gelatin of heading No. 35.03) articles of unhardened gelatin 4.4 
96.03 Brooms, brushes (including brushes constituting parts of 
machines, appliances or vehicles), hand-operated 
mechanical floor sweepers, not motorised, mops and 
feather dusters; prepared knots and tufts for broom or 
brush making; paint pads and rollers; squeegees (other 
than roller squeegees): 
9603.10.00.00 - Brooms and brushes, consisting of twigs or other vegetable 
materials bound together , with or without handles 5.8 
- Tooth brushes, shaving brushes, hair brushes, nail brushes, 
eyelash brushes and other toilet brushes for use on the 
person, including such brushes constituting parts of 
appliances: 
9603.21.00.00 - - Tooth brushes, including dental plate brushes 6.2 
9603.29 - - Other: 
9603.29.30.00 - - - Hairbrushes 7.7 
9603.29.80.00 - - - Other 7.7 
9603.30 - Artists’ brushes, writing brushes and similar brushes for the 
application of cosmetics: 
9603.30.10.00 - - Artists’ and writing brushes 7.7 
9603.30.90.00 - - Brushes for the application of cosmetics 7.7 
9603.40 - Paint, distemper, varnish or similar brushes (other than 
brushes of subheading No. 9603.30); paint pads and 
rollers: 
9603.40.10.00 - - Paint, distemper, varnish or similar brushes 7.7 
9603.40.90.00 - - Paint pads and rollers 7.7 
9603.50.00.00 - Other brushes constituting parts of machines, appliances or 
vehicles 4.9 
9603.90 - Other: 
9603.90.10.00 - - Hand-operated mechanical floor sweepers, not motorised 2.7 
- - Other: 
H.S. Code 
Number Description Import Duty

860 CAP. 337.] IMPORT DUTIES 
9603.90.91.00 - - - Road-sweeping brushes; house-hold type brooms and 
brushes, including shoe brushes and clothes brushes; 
brushes for grooming animals 7.7 
9603.90.99.00 - - - Other 7.7 
96.04 00.00.00 Hand sieves and hand riddles 5.3 
96.05 00.00.00 Travel sets for personal toilet, sewing or shoe or clothes 
cleaning 8 
96.06 Buttons , press-fasteners , snap-fasteners and press-studs, 
button moulds and other parts of these articles; button 
blanks: 
9606.10.00.00 - Press-fasteners, snap-fasteners and press-studs and parts 
therefor 7.2 
- Buttons: 
9606.21.00.00 - - Of plastics, not covered with textile material 7.2 
9606.22.00.00 - - Of base metal, not covered with textile material 7.2 
9606.29.00.00 - - Other 7.2 
9606.30.00.00 - Button moulds and other parts of buttons; button blanks 2.7 
96.07 Slide fasteners and parts thereof: 
- Slide fasteners: 
9607.11.00.00 - - Fitted with chain scoops of base metal 11.5 
9607.19.00.00 - - Other 14 
9607.20 - Parts: 
9607.20.10.00 - - Of base metal, including narrow strips mounted with chain 
scoops of base metal 11.5 
9607.20.90.00 - - Other 14 
96.08 Ball point pens; felt tipped and other porous-tipped pens 
and markers; fountain pens, stylograph pens and other 
pens; duplicating stylos; propelling or sliding pencils; penholders, 
pencil holders and similar holders; parts 
(including caps and clips) of the foregoing articles, other 
than those of heading No. 96.09: 
9608.10 - Ball point pens: 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 861 
9608.10.10.00 - - With liquid ink (rolling ball pens) 7.2 
- - Other: 
9608.10.30.00 - - - With body or cap of precious metal or rolled precious metal 7.2 
- - - Other: 
9608.10.91.00 - - - - With replaceable refill 7.2 
9608.10.99.00 - - - - Other 7.2 
9608.20.00.00 - Felt tipped and other porous-tipped pens and markers 7.2 
- Fountain pen, stylograph pens and other pens: 
9608.31.00.00 - - Indian ink drawing pens 7.2 
9608.39 - - Other: 
9608.39.10.00 - - - With body or cap of precious metal or rolled precious metal 7.2 
9608.39.90.00 - - - Other 7.2 
9608.40.00.00 - Propelling sliding pencils 6 
9608.50.00.00 - Sets of articles from two or more of the foregoing 
subheadings 7.2 
9608.60 - Refills for ball point pens, comprising the ball point and inkreservoir: 
9608.60.10.00 - - With liquid ink (for rolling-ball pens) 4.9 
9608.60.90.00 - - Other 4.9 
- Other: 
9608.91.00.00 - - Pens nibs and nib points 4.6 
9608.99 - - Other: 
9608.99.10.00 - - - Pen-holders, pencil-holders and similar holders 6 
- - - Other: 
9508.99.92.00 - - - - Of metal 4.9 
9508.99.98.00 - - - - Other 4.9 
96.09 Pencils (other than pencils of heading No. 96.08), crayons, 
pencil leads, pastels, drawing charcoals, writing or drawing 
chalks and tailors’ chalks: 
9609.10 - Pencils and crayons, with leads encased in a rigid sheath: 
9609.10.10.00 - - With "leads" of graphite 5.6 
9609.10.90.00 - - Other 5.6 
9609.20.00.00 - Pencil lead, black or coloured 4.9 
H.S. Code 
Number Description Import Duty

862 CAP. 337.] IMPORT DUTIES 
9609.90 - Other: 
9609.90.10.00 - - Pastels and drawing charcoals 4.9 
9609.90.90.00 - - Other 3.8 
96.10 00.00.00 Slates and boards, with writing or drawing surfaces, 
whether or not framed 5.6 
96.11 00.00.00 Date, sealing or numbering stamps, and the like (including 
devices for printing or embossing labels), designed for 
operating in the hand; hand -operated composing sticks 
and hand printing sets incorporating such composing sticks 4.6 
96.12 Typewriter or similar ribbons, inked or otherwise prepared 
for giving impressions, whether or not on spools or in 
cartridges; ink-pads, whether or not inked, with or without 
boxes: 
9612.10 - Ribbons: 
9612.10.10.00 - - Of plastics 5.3 
9612.10.20.00 - - Of man-made fibres, measuring less than 30 mm in width, 
permanently put in plastic or metal cartridges of a kind used 
in automatic typewriters , automatic data-processing 
equipment and other machines 5.3 
9612.10.80.00 - - Other 5.3 
9612.20.00.00 - Inkpads 5.3 
96.13 Cigarette lighters and other lighters, whether or not 
mechanical or electrical, and parts thereof other than flints 
and wicks: 
9613.10.00.00 - Pocket lighters, gas fuelled, non-refillable 6.5 
9613.20 - Pocket lighters, gas fuelled, refillable: 
9613.20.10.00 - - With electrical ignition system 6.5 
9613.20.90.00 - - With other ignition system 6.5 
9613.30.00.00 - Table lighters 6.5 
9613.80.00.00 - Other lighters 6.5 
9613.90.00.00 - Parts 6.5 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 863 
96.14 Smoking pipes (including pipe bowls) and cigar or cigarette 
holders, and parts thereof: 
9614.20 - Pipes and pipe bowls: 
9614.20.20.00 - - Roughly shaped blocks of wood or root, for the 
manufacture of pipes 2.5 
9614.20.80.00 - - Other 6.2 
9614.90.00.00 - Other 6.2 
96.15 Combs, hair-slides and the like; hairpins, curling pins, 
curling grips, hair-curlers and the like, other than those of 
heading No. 85.16, and parts thereof: 
- Combs, hair-slides and the like: 
9615.11.00.00 - - Of hard rubber or plastics 5.8 
9615.19.00.00 - - Other 5.8 
9615.90.00.00 - Other 5.8 
96.16 Scent sprays and similar toilet sprays, and mounts and 
heads therefor; powder-puffs and pads for the application 
of cosmetics or toilet preparation: 
9616.10 - Scent sprays and similar toilet sprays, and mounts and 
heads therefor: 
9616.10.10.00 - - Toilet sprays 6.2 
9616.10.90.00 - - Mounts and heads 6.2 
9616.20.00.00 - Powder-puffs and pads for the application of cosmetics or 
toilet preparations 6.2 
96.17 Vacuum flasks and other vacuum vessels, complete with 
cases,; parts thereof other than glass inners: 
- Vacuum flasks and other vacuum vessels, complete with 
cases, having a capacity: 
9617.00.11.00 - - Not exceeding 0.75 litre 13 
9617.00.19.00 - - Exceeding 0.75 litre 13 
9617.00.90.00 - Parts (other than glass inners) 13 
96.18 00.00.00 Tailors’ dummies and other lay figures; automata and 
other animated displays used for shop window dressing 4.9 
H.S. Code 
Number Description Import Duty

864 CAP. 337.] IMPORT DUTIES 
SECTION XXI 
WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

IMPORT DUTIES [CAP. 337. 865 
CHAPTER 97 
WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES 
NOTES 
1. This Chapter does not cover: 
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current 
or new issue in the country to which they are destined (Chapter 49); 
(b) Theatrical scenery, studio back cloths or the like, of painted canvas (heading No. 59.07) 
except if they may be classified in heading No.97.06; or 
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings Nos. 71.01 to 
71.03). 
2. For the purposes of heading No. 97.02, the expression "original engravings, prints and 
lithographs" means impressions produced directly in black and white or in colour, of one or of 
several plates wholly executed by hand by the artist, irrespective of the process or of the material 
employed by him, but not including any mechanical or photomechanical process. 
3. Heading No.97.03 does not apply to mass-produced reproductions or works of conventional 
craftsmanship of a commercial character, even if these articles are designed or created by artists. 
4. (a) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and 
not in any Chapter of this Schedule. 
(b) Heading No.97.06 does not apply to articles of the preceding headings of this Chapter. 
5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, 
prints or lithographs are to be classified with those articles, provided they are of a kind and of a 
value normal to those articles. Frames which are not of a kind or of a value normal to the articles 
referred to in this Note are to be classified separately. 
ADDITIONAL NOTES 
1. For the purpose of Heading Nos. 97.01, 97.02 and 97.03, the Customs Authorities may refer the 
goods to the Director of Museums who may request the production of a certificate of authenticity 
in respect of such goods issued by an institution recognised by him or a local or foreign 
association of dealers in such goods and which is recognised by him. 
2. For the purpose of Heading No. 97.06, the fact that such antiques are of an age exceeding one 
hundred years has to be certified by the Director of Museums. The Director of Museums may 
request the production of a certificate of authenticity. 
H.S. Code 
Number Description Import Duty 
97.01 Paintings, drawings and pastels, executed entirely by hand, 
other than drawings of heading No. 49.06 and other than 
hand-painted or hand-decorated manufactured articles; 
collages and similar decorative plaques: 
9701.10.00.00 - Paintings, drawings and pastels 0 
9701.90.00.00 - Other 0 
97.02 00.00.00 Original engravings, prints and lithographs 0

866 CAP. 337.] IMPORT DUTIES 
97.03 00.00.00 Original sculptures and statuary, in any material 0 
97.04 00.00.00 Postage or revenue stamps, stamp-postmarks, first-day 
covers, postal stationery (stamped paper), and the like, 
used, or if unused not of current or new issue in the country 
to which they are destined 0 
97.05 00.00.00 Collections and collectors’ pieces of zoological, botanical, 
mineralogical, anatomical, historical, archaeological , 
palaeontological, ethnographic or numismatic interest 0 
97.06 00.00.00 Antiques of an age exceeding one hundred years 0 
H.S. Code 
Number Description Import Duty

IMPORT DUTIES [CAP. 337. 867 
SECTION XXII 
SPECIAL CLASSIFICATION PROVISIONS

868 CAP. 337.] IMPORT DUTIES 
CHAPTER 98 
AGGREGATION OF GOODS FOR STATISTICAL PURPOSES 
H.S. Code 
Number Description Import Duty 
98.01 00.00.00 Household and personal effects, furniture and other 
domestic articles, (excluding firearms and weapons of all 
kinds), which in the opinion of the Comptroller of Customs 
have been in use within that household by the importing 
person or his family, and are imported by such person on 
removing his household from another country to Malta 
provided that such articles are imported within six months 
from the date of arrival in Malta of the person importing 
them to take up residence in Malta, or within such other 
period which the Comptroller of Customs may allow 0 
98.02 00.00.00 Samples of no commercial value 0 
98.03 00.00.00 Showcards 8.1 
98.04 00.00.00 Goods imported under the Diplomatic and Privileges Act 
by foreign missions and their accredited staff 0 
98.05 00.00.00 Statues and artistic decorations cast abroad from originals 
made by local artists 0

IMPORT DUTIES [CAP. 337. 869 
I. Re-imported Goods 
(a) Goods re-imported unaltered 
(b) Samples temporarily exported 
II. Goods of Specified Description or Goods Imported or Used in Specified 
Circumstances 
(a) Articles which are shown to the satisfaction of the Comptroller of Customs to 
have been awarded abroad to any person for distinction in art, literature, 
science or sport, or for public service, or otherwise as a record of meritorious 
achievement or conduct, and imported by or on behalf of that person. 
(b) (i) Artificial limbs and other surgical appliances of a similar nature, 
including spare parts and accessories for the relief of permanent 
bodily disablement, provided that, in the case of spare parts and 
accessories, the Comptroller of Customs is satisfied that they are 
imported for the purpose of making locally artificial limbs or such 
other appliances, and invalid chairs which the Comptroller of 
Customs is satisfied are for the exclusive use of a person 
suffering from some permanent physical defect or disability. 
(ii) Goods which are specifically designed for the education, employment 
or social advancement of a person suffering from some permanent 
physical or mental disability, provided that the Comptroller of 
Customs is satisfied that the said goods are imported for the exclusive 
use of such person. 
(c) Bonafide gifts of a non-commercial nature received occasionally by a person 
from another person residing abroad and being intended for the personal use 
of the consignee and his family, provided the gift is neither alcohol beverage 
nor tobacco or tobacco products and the total CIF value of the gifts on every 
single occasion does not exceed fifty liri. 
(d) Braille and any other article for the use of the blind imported through a 
recognised institute, if the Comptroller of Customs is satisfied that such 
articles are imported for the exclusive use of a blind person. 
(e) Food and drink for the use of mendicant religious orders and of private 
charitable institutions recognised as such by the Minister. 
(f) Hearing-aid apparatus designed for the use of the deaf and identifiable 
parts thereof. 
(g) Household and personal effects, furniture and other domestic articles, 
(excluding firearms and weapons of all kinds), which in the opinion of 
the Comptroller of Customs have been in use within that household by 
the importing person or his family, and are imported by such person on 
removing his household from another country to Malta provided that 
such articles are imported within six months from the date of arrival in 
SECOND SCHEDULE 
(Article 5) 
Reliefs from duty 
Amended by: 
XVI.1992.4; 
VIII.1994.3; 
XV.1995.8. 
Substituted by: 
XII.1997.77. 
Amended by: 
L.N. 149 of 2000. 
Substituted by: 
VIII. 2001.3.

870 CAP. 337.] IMPORT DUTIES 
Malta of the person importing them to take up residence in Malta, or 
within such other period which the Comptroller of Customs may allow. 
(h) One private motor-vehicle imported by a person (husband and wife 
counting as one person for the purposes hereof) who transfers his 
residence to Malta subject to such person satisfying the Comptroller of 
Customs that - 
(i) he is in possession of a permit of residence issued to him by the 
Government in terms of article 7(1) of the Immigration Act; and 
(ii) the motor-vehicle has been in his ownership for a continuous period of 
at least six months immediately before the issue of the said permit, 
provided that customs charges and/or fiscal charges to which such 
vehicle is normally liable have been paid either in the country of origin 
or in the country of departure and subject to the motor-vehicle being 
imported within six months of the date of the said permit or of such 
persons’ arrival in Malta to take up residence, whichever date is the 
later: 
Provided that, where any motor-vehicle imported as aforesaid free 
of duty is sold or disposed of by such person for use in Malta, such 
motor-vehicle shall be deemed to be taken out of bond at the time of 
such sale or disposal and duty shall be payable thereon by the person 
who becomes the owner thereof in accordance with the provisions of 
article 4 of this Act. 
(i) One private motor-vehicle imported by a Maltese migrant (husband and 
wife counting as one person for the purposes thereof) who returns to 
reside in Malta, subject to such migrant satisfying the Comptroller of 
Customs that - 
(i) he has been residing outside Malta for an aggregate of ten years during 
the period of fifteen years immediately preceding his arrival in Malta 
to take up residence; and 
(ii) the motor-vehicle has been in his ownership for a continuous period of 
at least six months immediately before his arrival in Malta to take up 
residence, provided that the customs charges and/or fiscal charges to 
which such vehicle is normally liable have been paid either in the 
country of origin or in the country of departure and subject to the 
motor-vehicle being imported within six months’ of such migrant’s 
arrival in Malta to take up residence: 
Provided that, where any motor-vehicle imported as aforesaid free 
of duty is sold or disposed of by such person for use in Malta, such 
motor-vehicle shall be deemed to be taken out of bond at the time of 
such sale or disposal and duty shall be payable thereon by the person 
who becomes the owner thereof in accordance with the provisions of 
article 4 of this Act. 
(j) Traveller’s luggage including: 
(i) Wearing apparel and personal effects, used, which the Comptroller of 
Customs is satisfied are intended for the traveller’s personal use, but 
excluding firearms and weapons of all kind. 
(ii) (a) 200 cigarettes OR 100 cigarillos OR 50 cigars OR 250 grams of 
smoking tobacco. 
(b) 1 litre of spirits OR 2 litres of intermediary products and sparkling 
wine.

IMPORT DUTIES [CAP. 337. 871 
(c) 2 litres of wine. 
(d) 50 grams perfume and 0.25 litre of toilet water: 
Provided that the allowance on tobacco products and alcoholic 
beverages at (a), (b) and (c) above may not be granted to persons under 
seventeen years of age or who have been out of Malta for less that 
twenty-four hours. 
(iii) Such goods bought for the traveller’s own use or as bona fide gifts, 
other than the goods mentioned in sub-paragraphs (i) and (ii) hereof, 
up to a value of fifty liri, so however that where the total value of such 
goods exceeds fifty linr, this provision shall not apply and the duty 
chargeable on such goods shall be deducted by five liri. 
(k) Samples of no commercial value. 
(l) Scientific instruments or apparatus, intended exclusively for 
educational purposes of pure scientific research, provided - 
(i) that such scientific instruments or apparatus are consigned to a public 
or private scientific or educational institution approved by the Minister 
responsible for education for the purpose of this provision and are used 
under the control and responsibility of such institution; and 
(ii) that instruments or apparatus of equivalent scientific value are not 
being manufactured in Malta. 
(m) Sound and video recordings of an educational, scientific or cultural 
character produced by the United Nations or any of its specialized 
agencies.

872 CAP. 337.] IMPORT DUTIES 
(Article 8) 
Rules and Notes on Customs Valuation 
Article 1 
1. The customs value of imported goods shall be the transaction value, that is 
the price actually paid or payable for the goods when sold for export to Malta 
adjusted in accordance with the provisions of Article 8, provided - 
(a) that there are no restrictions as to the disposition or use of the goods by 
the buyer other than restrictions which - 
(i) are imposed or required by law or by the public authorities in 
Malta; 
(ii) limit the geographical area in which the goods may be resold; or 
(iii) do not substantially affect the value of the goods; 
(b) that the sale or price is not subject to some condition or consideration 
for which a value cannot be determined with respect to the goods being 
valued; 
(c) that no part of the proceeds of any subsequent resale, disposal or use of 
the goods by the buyer will accrue directly or indirectly to the seller, 
unless an appropriate adjustment can be made in accordance with the 
provisions of Article 8; and 
(d) that the buyer and seller are not related, or where the buyer and seller 
are related, that the transaction value is acceptable for customs purposes 
under the provisions of paragraph 2 of this Article. 
2. (a) In determining whether the transaction value is acceptable for the 
purposes of paragraph 1, the fact that the buyer and the seller are related 
within the meaning of Article 15 shall not in itself be grounds for 
regarding the transaction value as unacceptable. In such case the 
circumstances surrounding the sale shall be examined and the 
transaction value shall be accepted provided that the relationship did not 
influence the price. If, in the light of information provided by the 
importer or otherwise, the customs administration has grounds for 
considering that the relationship influenced the price, it shall 
communicate its grounds to the importer and he shall be given a 
reasonable opportunity to respond. If the importer so requests, the 
communication of the grounds shall be in writing. 
(b) In a sale between related persons, the transaction value shall be accepted 
and the goods valued in accordance with the provisions of paragraph 1 
of this Article whenever the importer demonstrates that such value 
closely approximates to one of the following occurring at or about the 
same time - 
(i) the transaction value in sales to unrelated buyers of identical or 
similar goods for export to Malta; 
(ii) the customs value of identical or similar goods as determined 
under the provisions of Article 5; 
Substituted by: 
XIX.1999.10. 
THIRD SCHEDULE

IMPORT DUTIES [CAP. 337. 873 
(iii) the customs value of identical or similar goods as determined 
under the provisions of Article 6. 
In applying the foregoing tests, due account shall be taken of 
demonstrated differences in commercial levels, quantity levels, the 
elements enumerated in Article 8 and costs incurred by the seller in 
sales in which the seller and the buyer are not related that are not 
incurred by the seller in sales in which he and the buyer are related. 
(c) The tests set forth in paragraph 2(b) of this Article are to be used at the 
initiative of the importer and only for comparison purposes. Substitute 
values may not be established under the provisions of paragraph 2(b) of 
this Article. 
Article 2 
1. (a) If the customs value of the imported goods cannot be determined under 
the provisions of Article 1, the customs value shall be the transaction 
value of identical goods sold for export to Malta and imported at or 
about the same time as the goods being valued. 
(b) In applying this Article, the transaction value of identical goods in a sale 
at the same commercial level and in substantially the same quantity as 
the goods being valued shall be used to determine the customs value. 
Where no such sale is found, the transaction value of identical goods 
sold at a different commercial level and/or in different quantities, 
adjusted to take account of differences attributable to commercial level 
and/or to quantity, shall be used, provided that such adjustments can be 
made on the basis of demonstrated evidence which clearly establishes 
the reasonableness and accuracy of the adjustment, whether the 
adjustment leads to an increase or a decrease in the value. 
2. Where the costs and charges referred to in paragraph 2 of Article 8 are 
included in the transaction value, an adjustment shall be made to take account of 
significant differences in such costs and charges between the imported goods and the 
identical goods in question arising from differences in distances and modes of 
transport. 
3. If, in applying this Article, more than one transaction value of identical 
goods is found, the lowest such value shall be used to determine the customs value of 
the imported goods. 
Article 3 
1. (a) If the customs value of the imported goods cannot be determined under 
the provisions of Articles 1 and 2, the customs value shall be the 
transaction value of similar goods sold for export to the same country of 
importation and exported at or about the same time as the goods being 
valued. 
(b) In applying this Article, the transaction value of similar goods in a sale 
at the same commercial level and in substantially the same quantity as 
the goods being valued shall be used to determine the customs value. 
Where no such sale is found, the transaction value of similar goods sold 
at a different commercial level and/or in different quantities, adjusted to 
take account of differences attributable to commercial level and/or to 
quantity, shall be used, provided that such adjustments can be made on 
the basis of demonstrated evidence which clearly establishes the 
reasonableness and accuracy of the adjustment, whether the adjustment

874 CAP. 337.] IMPORT DUTIES 
leads to an increase or a decrease in the value. 
2. Where the costs and charges referred to in paragraph 2 of Article 8 are 
included in the transaction value, an adjustment shall be made to take account of 
significant differences in such costs and charges between the imported goods and the 
similar goods in question arising from differences in distances and modes of 
transport. 
3. If, in applying this Article, more than one transaction value of similar goods 
is found, the lowest such value shall be used to determine the customs value of the 
imported goods. 
Article 4 
If the Customs value of the imported goods cannot be determined under the 
provisions of Articles 1, 2 and 3, the customs value shall be determined under the 
provisions of Article 5 or, when the customs value cannot be determined under that 
Article, under the provisions of Article 6. 
Article 5 
1. (a) If the imported goods or identical or similar imported goods are sold in 
Malta in the condition as imported, the customs value of the imported 
goods under the provisions of this Article shall be based on the unit 
price at which the imported goods or identical or similar imported goods 
are so sold in the greatest aggregate quantity, at or about the time of the 
importation of the goods being valued, to persons who are not related to 
the persons from whom they buy such goods, subject to deductions for 
the following: 
(i) either the commissions usually paid or agreed to be paid or the 
additions usually made for profit and general expenses in 
connection with sales in such country of imported goods of the 
same class or kind; 
(ii) the usual costs of transport and insurance and associated costs 
incurred in Malta; 
(iii) where appropriate, the costs and charges referred to in paragraph 
2 of Article 8; and 
(iv) the customs duties and other national taxes payable in Malta by 
reason of the importation or sale of the goods. 
(b) If neither the imported goods nor identical nor similar imported goods 
are sold at or about the time of importation of the goods being valued, 
the customs value shall, subject otherwise to the provisions of paragraph 
1(a) of this Article, be based on the unit price at which the imported 
goods or identical or similar imported goods are sold in Malta in the 
condition as imported at the earliest date after the importation of the 
goods being valued but before the expiration of ninety days after such 
importation. 
2. If neither the imported goods nor identical nor similar imported goods are 
sold in Malta in the condition as imported, then, if the importer so requests, the 
customs value shall be based on the unit price at which the imported goods, after 
further processing, are sold in the greatest aggregate quantity to persons in Malta 
who are not related to the persons from whom they buy such goods, due allowance 
being made for the value added by such processing and the deductions provided for 
in paragraph 1 (a) of this Article.

IMPORT DUTIES [CAP. 337. 875 
Article 6 
1. The customs value of imported goods under the provisions of this Article 
shall be based on a computed value. Computed value shall consist of the sum of: 
(a) the cost or value of materials and fabrication or other processing 
employed in producing the imported goods; 
(b) an amount for profit and general expenses equal to that usually reflected 
in sales of goods of the same class or kind as the goods being valued 
which are made by producers in the country of exportation for export to 
Malta; 
(c) the cost or value of all other expenses listed under paragraph 2 of 
Article 8. 
2. No person not resident in Malta may be compelled to produce for 
examination, or to allow access to, any account or other record for the purposes of 
determining a computed value. However, information supplied by the producer of 
the goods for the purposes of determining the customs value under the provisions of 
this Article may be verified in another country by the authorities of Malta with the 
agreement of the producer and provided they give sufficient advance notice to the 
government of the country in question and the latter does not object to the 
investigation. 
Article 7 
1. If the customs value of the imported goods cannot be determined under the 
provisions of Articles 1 to 6, inclusive, the customs value shall be determined using 
reasonable means consistent with the principles and general provisions of the 
Agreement on Customs Valuation and of Article VII of the GATT 1994 and on the 
basis of data available in Malta. 
2. No customs value shall be determined under the provisions of this Article on 
the basis of: 
(a) the selling price in Malta of goods produced in such country; 
(b) a system which provides for the acceptance for customs purposes of the 
higher of two alternative values; 
(c) the price of goods on the domestic market of the country of exportation; 
(d) the cost of production other than computed values which have been 
determined for identical or similar goods in accordance with the 
provisions of Article 6; 
(e) the price of the goods for export to a country other than Malta; 
(f) arbitrary or fictitious values. 
3. If he so requests, the importer shall be informed in writing of the customs 
value determined under the provisions of this Article and the method used to 
determine such value. 
Article 8 
1. In determining the customs value under the provisions of Article 1, there 
shall be added to the price actually paid or payable for the imported goods: 
(a) the following, to the extent that they are incurred by the buyer but are 
not included in the price actually paid or payable for the goods - 
(i) commissions and brokerage, except buying commissions;

876 CAP. 337.] IMPORT DUTIES 
(ii) the cost of containers which are treated as being one for customs 
purposes with the goods in question; 
(iii) the cost of packing whether for labour or materials; 
(b) the value, apportioned as appropriate, of the following goods and 
services where supplied directly or indirectly by the buyer free of 
charge or at reduced cost for use in connection with the production and 
sale for export of the imported goods, to the extent that such value has 
not been included in the price actually paid or payable - 
(i) materials, components, parts and similar items incorporated in the 
imported goods; 
(ii) tools, dies, moulds and similar items used in the production of the 
imported goods; 
(iii) materials consumed in the production of the imported goods; 
(iv) engineering, development, artwork, design work, and plans and 
sketches undertaken elsewhere than in Malta and necessary for 
the production of the imported goods; 
(c) royalties and licence fees related to the goods being valued that the 
buyer must pay, either directly or indirectly, as a condition of sale of the 
goods being valued, to the extent that such royalties and fees are not 
included in the price actually paid or payable; 
(d) the value of any part of the proceeds of any subsequent resale, disposal 
or use of the imported goods that accrues directly or indirectly to the 
seller. 
2. The following shall also be included in the customs value: 
(a) the cost of transport of the imported goods to the port or place of 
importation; 
(b) loading, unloading and handling charges associated with the transport 
of the imported goods to the port or place of importation; and 
(c) the cost of insurance. 
3. Additions to the price actually paid or payable shall be made under this 
Article only on the basis of objective and quantifiable data. 
4. No additions shall be made to the price actually paid or payable in 
determining the customs value except as provided in this Article. 
Article 9 
Where the conversion of currency is necessary for the determination of the 
customs value, the rate of exchange to be used shall be that determined by the 
Central Bank of Malta and the relative provisions of article 12 of this Act shall 
apply. 
Article 10 
All information which is by nature confidential or which is provided on a 
confidential basis for the purposes of customs valuation shall be treated as strictly 
confidential by the authorities concerned who shall not disclose it without the 
specific permission of the person or government providing such information, except 
to the extent that it may be required to be disclosed in the context of judicial 
proceedings.

IMPORT DUTIES [CAP. 337. 877 
Article 11 
The notes at the Annex to this Schedule form an integral part of and are to be 
read and applied in conjunction with this Schedule. 
Article 12 
1. In this Schedule: 
(a) "customs value of imported goods" means the value of goods for the 
purposes of levying ad valorem duties of customs on imported goods; 
and 
(b) "produced" includes grown, manufactured and mined. 
2. (a) In this Schedule "identical goods" means goods which are the same in 
all respects, including physical characteristics, quality and reputation. 
Minor differences in appearance would not preclude goods otherwise 
conforming to the definition from being regarded as identical. 
(b) In this Schedule "similar goods" means goods which, although not alike 
in all respects, have like characteristics and like component materials 
which enable them to perform the same functions and to be 
commercially interchangeable. The quality of the goods, their reputation 
and the existence of a trademark are among the factors to be considered 
in determining whether goods are similar. 
(c) The terms "identical goods" and "similar goods" do not include, as the 
case may be, goods which incorporate or reflect engineering, 
development, artwork, design work, and plans and sketches for which no 
adjustment has been made under paragraph 1 (b)(iv) of Article 8 because 
such elements were undertaken in Malta. 
(d) Goods shall not be regarded as "identical goods" or "similar goods" 
unless they were produced in the same country as the goods being 
valued. 
(e) Goods produced by a different person shall be taken into account only 
when there are no identical goods or similar goods, as the case may be, 
produced by the same person as the goods being valued. 
3. In this Schedule "goods of the same class or kind" means goods which fall 
within a group or range of goods produced by a particular industry or industry 
sector, and includes identical or similar goods. 
4. For the purposes of this Schedule, persons shall be deemed to be related only 
if - 
(a) they are officers or directors of one another’s businesses; 
(b) they are legally recognised partners in business; 
(c) they are employer and employee; 
(d) any person directly or indirectly owns, controls or holds 5 per cent or 
more of the outstanding voting stock or shares of both of them; 
(e) one of them directly or indirectly controls the other; 
(f) both of them are directly or indirectly controlled by a third person; 
(g) together they directly or indirectly control a third person; or 
(h) they are members of the same family. 
Persons who are associated in business with one another in that one is the

878 CAP. 337.] IMPORT DUTIES 
sole agent, sole distributor or sole concessionaire, however described, of the other 
shall be deemed to be related for the purposes of this Schedule if they fall within the 
criteria of paragraph 4 of this Article. 
Article 13 
Upon written request, the importer shall have the right to an explanation in 
writing from the customs administration of Malta as to how the customs value of his 
imported goods was determined. 
Article 14 
Nothing in this Schedule shall be construed as restricting or calling into 
question the rights of customs administrations to satisfy themselves as to the truth or 
accuracy of any statement, document or declaration presented for customs valuation 
purposes. 
ANNEX 
INTERPRETATIVE NOTES 
General Note 
Sequential Application of Valuation Methods 
1. Articles 1 to 7, inclusive, define how the customs value of imported goods is 
to be determined under the provisions of this Schedule. The methods of valuation are 
set out in a sequential order of application. The primary method for customs 
valuation is defined in Article 1 and imported goods are to be valued in accordance 
with the provisions of this Article whenever the conditions prescribed therein are 
fulfilled. 
2. Where the customs value cannot be determined under the provisions of 
Article 1, it is to be determined by proceeding sequentially through the succeeding 
Articles to the first such Article under which the customs value can be determined. 
Except as provided in Article 4, it is only when the customs value cannot be 
determined under the provisions of a particular Article that the provisions of the next 
Article in the sequence can be used. 
3. If the importer does not request that the order of Articles 5 and 6 be 
reversed, the normal order of the sequence is to be followed. If the importer does so 
request but it then proves impossible to determine the customs value under the 
provisions of Article 6, the customs value is to be determined under the provisions of 
Article 5, if it can be so determined. 
4. Where the customs value cannot be determined under the provisions of 
Articles 1 to 6, inclusive, it is to be determined under the provisions of Article 7. 
Use of Generally Accepted Accounting Principles 
1. "Generally accepted accounting principles" refers to the recognized 
consensus or substantial authoritative support within a country at a particular time as 
to which economic resources and obligations should be recorded as assets and 
liabilities, which changes in assets and liabilities should be recorded, how the assets 
and liabilities and changes in them should be measured, what information should be 
disclosed and how it should be disclosed, and which financial statements should be 
prepared. These standards may be broad guidelines of general application as well as 
detailed practices and procedures. 
2. For the purposes of this Schedule, the customs administration shall utilize 
information prepared in a manner consistent with generally accepted accounting

IMPORT DUTIES [CAP. 337. 879 
principles in the country which is appropriate for the Article in question. For 
example, the determination of usual profit and general expenses under the provisions 
of Article 5 would be carried out utilizing information prepared in a manner 
consistent with generally accepted accounting principles of Malta. On the other 
hand, the determination of usual profit and general expenses under the provisions of 
Article 6 would be carried out utilizing information prepared in a manner consistent 
with generally accepted accounting principles of the country of production. As a 
further example, the determination of an element provided for in paragraph 1(b)(ii) 
of Article 8 undertaken in Malta would be carried out utilizing information in a 
manner consistent with the generally accepted accounting principles of that country. 
Note to Article 1 
Price Actually Paid or Payable 
1. The price actually paid or payable is the total payment made or to be made 
by the buyer to or for the benefit of the seller for the imported goods. The payment 
need not necessarily take the form of a transfer of money. Payment may be made by 
way of letters of credit or negotiable instruments. Payment may be made directly or 
indirectly. An example of an indirect payment would be the settlement by the buyer, 
whether in whole or in part, of a debt owed by the seller. 
2. Activities undertaken by the buyer on his own account, other than those for 
which an adjustment is provided in Article 8, are not considered to be an indirect 
payment to the seller, even though they might be regarded as of benefit to the seller. 
The costs of such activities shall not, therefore, be added to the price actually paid or 
payable in determining the customs value. 
3. The customs value shall not include the following charges or costs, provided 
that they are distinguished from the price actually paid or payable for the imported 
goods: 
(a) charges for construction, erection, assembly, maintenance or technical 
assistance, undertaken after importation on imported goods such as 
industrial plant, machinery or equipment; 
(b) the cost of transport after importation; 
(c) duties and taxes of the country of importation. 
The price actually paid or payable refers to the price for the imported goods. 
Thus the flow of dividends or other payments from the buyer to the seller that do not 
relate to the imported goods are not part of the customs value. 
Paragraph 1(a)(iii) 
Among restrictions which would not render a price actually paid or payable 
unacceptable are restrictions which do not substantially affect the value of the goods. 
An example of such restrictions would be the case where a seller requires a buyer of 
automobiles not to sell or exhibit them prior to a fixed date which represents the 
beginning of a model year. 
Paragraph 1(b) 
1. If the sale or price is subject to some condition or consideration for which a 
value cannot be determined with respect to the goods being valued, the transaction 
value shall not be acceptable for customs purposes. Some examples of this include: 
(a) the seller establishes the price of the imported goods on condition that 
the buyer will also buy other goods in specified quantities; 
(b) the price of the imported goods is dependent upon the price or prices at

880 CAP. 337.] IMPORT DUTIES 
which the buyer of the imported goods sells other goods to the seller of 
the imported goods; 
(c) the price is established on the basis of a form of payment extraneous to 
the imported goods, such as where the imported goods are semi-finished 
goods which have been provided by the seller on condition that he will 
receive a specified quantity of the finished goods. 
2. However, conditions or considerations relating to the production or 
marketing of the imported goods shall not result in rejection of the transaction value. 
For example, the fact that the buyer furnishes the seller with engineering and plans 
undertaken in Malta shall not result in rejection of the transaction value for the 
purposes of Article I. Likewise, if the buyer undertakes on his own account, even 
though by agreement with the seller, activities relating to the marketing of the 
imported goods, the value of these activities is not part of the customs value nor 
shall such activities result in rejection of the transaction value. 
Paragraph 2 
1. Paragraphs 2(a) and 2(b) provide different means of establishing the 
acceptability of a transaction value. 
2. Paragraph 2(a) provides that where the buyer and the seller are related, the 
circumstances surrounding the sale shall be examined and the transaction value shall 
be accepted as the customs value provided that the relationship did not influence the 
price. It is not intended that there should be an examination of the circumstances in 
all cases where the buyer and the seller are related. Such examination will only be 
required where there are doubts about the acceptability of the price. Where the 
customs administration have no doubts about the acceptability of the price, it should 
be accepted without requesting further information from the importer. For example, 
the customs administration may have previously examined the relationship, or it may 
already have detailed information concerning the buyer and the seller, and may 
already be satisfied from such examination or information that the relationship did 
not influence the price. 
3. Where the customs administration is unable to accept the transaction value 
without further inquiry, it should give the importer an opportunity to supply such 
further detailed information as may be necessary to enable it to examine the 
circumstances surrounding the sale. In this context, the customs administration 
should be prepared to examine relevant aspects of the transaction, including the way 
in which the buyer and seller organize their commercial relations and the way in 
which the price in question was arrived at, in order to determine whether the 
relationship influenced the price. 
Where it can be shown that the buyer and seller, although related under the 
provisions of Article 15, buy from and sell to each other as if they were not related, 
this would demonstrate that the price had not been influenced by the relationship. As 
an example of this, if the price had been settled in a manner consistent with the 
normal pricing practices of the industry in question or with the way the seller settles 
prices for sales to buyers who are not related to him, this would demonstrate that the 
price had not been influenced by the relationship. As a further example, where it is 
shown that the price is adequate to ensure recovery of all costs plus a profit which is 
representative of the firm’s overall profit realized over a representative period of 
time (e.g. on an annual basis) in sales of goods of the same class or kind, this would 
demonstrate that the price had not been influenced. 
4. Paragraph 2(b) provides an opportunity for the importer to demonstrate that 
the transaction value closely approximates to a "test" value previously accepted by

IMPORT DUTIES [CAP. 337. 881 
the customs administration and is therefore acceptable under the provisions of 
Article 1. Where a test under paragraph 2(b) is met, it is not necessary to examine 
the question of influence under paragraph 2(a). If the customs administration has 
already sufficient information to be satisfied, without further detailed inquiries, that 
one of the tests provided in paragraph 2(b) has been met, there is no reason for it to 
require the importer to demonstrate that the test can be met. In paragraph 2(b) the 
term "unrelated buyers" means buyers who are not related to the seller in any 
particular case. 
Paragraph 2(b) 
A number of factors must be taken into consideration in determining whether 
one value "closely approximates" to another value. These factors include the nature 
of the imported goods, the nature of the industry itself, the season in which the goods 
are imported, and, whether the difference in values is commercially significant. 
Since these factors may vary from case to case, it would be impossible to apply a 
uniform standard such as a fixed percentage, in each case. For example, a small 
difference in value in a case involving one type of goods could be unacceptable 
while a large difference in a case involving another type of goods might be 
acceptable in determining whether the transaction value closely approximates to the 
"test" values set forth in paragraph 2(b) of Article 1. 
Note to Article 2 
1. In applying Article 2, the customs administration shall, wherever possible, 
use a sale of identical goods at the same commercial level and in substantially the 
same quantities as the goods being valued. Where no such sale is found, a sale of 
identical goods that takes place under any one of the following three conditions may 
be used:
(a) a sale at the same commercial level but in different quantities; 
(b) a sale at a different commercial level but in substantially the same 
quantities; or 
(c) a sale at a different commercial level and in different quantities. 
Having found a sale under any one of these three conditions adjustments will 
then be made, as the case may be, for: 
a. quantity factors only; 
b. commercial level factors only; or 
c. both commercial level and quantity factors. 
3. The expression "and/or" allows the flexibility to use the sales and make the 
necessary adjustments in any one of the three conditions described above. 
4. For the purposes of Article 2, the transaction value of identical imported 
goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2 of 
this Article, which has already been accepted under Article 1. 
5. A condition for adjustment because of different commercial levels or 
different quantities is that such adjustment, whether it leads to an increase or a 
decrease in the value, be made only on the basis of demonstrated evidence that 
clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid 
price lists containing prices referring to different levels or different quantities. 
As an example of this, if the imported goods being valued consist of a 
shipment of 10 units and the only identical imported goods for which a transaction 
value exists involved a sale of 500 units, and it is recognized that the seller grants

882 CAP. 337.] IMPORT DUTIES 
quantity discounts, the required adjustment may be accomplished by resorting to the 
seller’s price list and using that price applicable to a sale of 10 units. This does not 
require that a sale had to have been made in quantities of 10 as long as the price list 
has been established as being bona fide through sales at other quantities. In the 
absence of such an objective measure, however, the determination of a customs 
value under the provisions of Article 2 is not appropriate. 
Note to Article 3 
1. In applying Article 3, the customs administration shall, wherever possible, 
use a sale of similar goods at the same commercial level and in substantially the 
same quantities as the goods being valued. Where no such sale is found, a sale of 
similar goods that takes place under any one of the following three conditions may 
be used:
(a) a sale at the same commercial level but in different quantities; 
(b) a sale at a different commercial level but in substantially the same 
quantities; or 
(c) a sale at a different commercial level and in different quantities. 
2. Having found a sale under any one of these three conditions adjustments will 
then be made, as the case may be, for: 
(a) quantity factors only; 
(b) commercial level factors only; or 
(c) both commercial level and quantity factors. 
3. The expression "and/or" allows the flexibility to use the sales and make the 
necessary adjustments in any one of the three conditions described above. 
4. For the purpose of Article 3, the transaction value of similar imported goods 
means a customs value, adjusted as provided for in paragraphs 1(b) and 2 of this 
Article, which has already been accepted under Article 1. 
5. A condition for adjustment because of different commercial levels or 
different quantities is that such adjustment, whether it leads to an increase or a 
decrease in the value, be made only on the basis of demonstrated evidence that 
clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid 
price lists containing prices referring to different levels or different quantities. 
As an example of this, if the imported goods being valued consist of a 
shipment of 10 units and the only similar imported goods for which a transaction 
value exists involved a sale of 500 units, and it is recognized that the seller grants 
quantity discounts, the required adjustment may be accomplished by resorting to the 
seller’s price list and using that price applicable to a sale of 10 units. This does not 
require that a sale had to have been made in quantities of 10 as long as the price list 
has been established as being bona fide through sales at other quantities. In the 
absence of such an objective measure, however, the determination of a customs 
value under the provisions of Article 3 is not appropriate. 
Note to Article 5 
1. The term "unit price at which ... goods are sold in the greatest aggregate 
quantity" means the price at which the greatest number of units is sold in sales to 
persons who are not related to the persons from whom they buy such goods at the 
first commercial level after importation at which such sales take place. 
2. As an example of this, goods are sold from a price list which grants 
favourable unit prices for purchases made in larger quantities.

IMPORT DUTIES [CAP. 337. 883 
Sale quantity Unit price Number of sales Total quantity sold at each price 
1-10 units 100 10 sales of 5 units 
5 sales of 3 units 65 
11-25 units 95 5 sales of 11 units 55 
over 25 units 90 1 sale of 30 units 
1 sale of 50 units 80 
The greatest number of units sold at a price is 80; therefore, the unit price in 
the greatest aggregate quantity is 90. 
3. As another example of this, two sales occur. In the first sale 500 units are 
sold at a price of 95 currency units each. In the second sale 400 units are sold at a 
price of 90 currency units each. In this example, the greatest number of units sold at 
a particular price is 500; therefore, the unit price in the greatest aggregate quantity is 
95.
4. A third example would be the following situation where various quantities 
are sold at various prices. 
(a) Sales 
Sale quantity Unit price 
40 units 100 
30 units 90 
15 units 100 
50 units 95 
25 units 105 
35 units 90 
5 units 100 
(b) Totals 
Total quantity sold Unit price 
65 90 
50 95 
60 100 
25 105 
In this example, the greatest number of units sold at a particular price is 65; 
therefore, the unit price in the greatest aggregate quantity is 90. 
5. Any sale in the importing country, as described in paragraph 1 above, to a 
person who supplies directly or indirectly free of charge or at a reduced cost for use 
in connection with the production and sale for export of the imported goods any of 
the elements specified in paragraph 1(b) of Article 8, should not be taken into 
account in establishing the unit price for the purposes of Article 5. 
6. It should be noted that "profit and general expenses" referred to in paragraph 
1 of Article 5 should be taken as a whole. The figure for the purposes of this 
deduction should be determined on the basis of information supplied by or on behalf 
of the importer unless his figures are inconsistent with those obtained in sales in 
Malta of imported goods of the same class or kind. Where the importer’s figures are 
inconsistent with such figures, the amount for profit and general expenses may be 
based upon relevant information other than that supplied by or on behalf of the 
importer. 
7. The "general expenses" include the direct and indirect costs of marketing the 
goods in question.

884 CAP. 337.] IMPORT DUTIES 
8. Local taxes payable by reason of the sale of the goods for which a deduction 
is not made under the provisions of paragraph 1(a)(iv) of Article 5 shall be deducted 
under the provisions of paragraph 1(a)(i) of Article 5. 
9. In determining either the commissions or the usual profits and general 
expenses under the provisions of paragraph 1 of Article 5, the question whether 
certain goods are "of the same class or kind" as other goods must be determined on a 
case-by-case basis by reference to the circumstances involved. Sales in Malta of the 
narrowest group or range of imported goods of the same class or kind, which 
includes the goods being valued, for which the necessary information can be 
provided, should be examined. For the purposes of Article 5, "goods of the same 
class or kind" includes goods imported from the same country as the goods being 
valued as well as goods imported from other countries. 
10. For the purposes of paragraph 1(b) of Article 5, the "earliest date" shall be 
the date by which sales of the imported goods or of identical or similar imported 
goods are made in sufficient quantity to establish the unit price. 
11. Where the method in paragraph 2 of Article 5 is used, deductions made for 
the value added by further processing shall be based on objective and quantifiable 
data relating to the cost of such work. Accepted industry formulas, recipes, methods 
of construction, and other industry practices would form the basis of the 
calculations. 
12. It is recognized that the method of valuation provided for in paragraph 2 of 
Article 5 would normally not be applicable when, as a result of the further 
processing, the imported goods lose their identity. However, there can be instances 
where, although the identity of the imported goods is lost, the value added by the 
processing can be determined accurately without unreasonable difficulty. On the 
other hand, there can also be instances where the imported goods maintain their 
identity but form such a minor element in the goods sold in Malta that the use of this 
valuation method would be unjustified. In view of the above, each situation of this 
type must be considered on a case-by-case basis. 
Note to Article 6 
1. As a general rule, customs value is determined under this Schedule on the 
basis of information readily available in Malta. In order to determine a computed 
value, however, it may be necessary to examine the costs of producing the goods 
being valued and other information which has to be obtained from outside Malta. 
Furthermore, in most cases the producer of the goods will be outside the jurisdiction 
of the authorities of Malta. The use of the computed value method will generally be 
limited to those cases where the buyer and seller are related, and the producer is 
prepared to supply to the authorities of Malta the necessary costings and to provide 
facilities for any subsequent verification which may be necessary. 
2. The "cost or value" referred to in paragraph 1(a) of Article 6 is to be 
determined on the basis of information relating to the production of the goods being 
valued supplied by or on behalf of the producer. It is to be based upon the 
commercial accounts of the producer, provided that such accounts are consistent 
with the generally accepted accounting principles applied in the country where the 
goods are produced. 
3. The "cost or value" shall include the cost of elements specified in paragraphs 
1(a)(ii) and (iii) of Article 8. It shall also include the value, apportioned as 
appropriate under the provisions of the relevant note to Article 8, of any element 
specified in paragraph 1(b) of Article 8 which has been supplied directly or 
indirectly by the buyer for use in connection with the production of the imported

IMPORT DUTIES [CAP. 337. 885 
goods. The value of the elements specified in paragraph 1(b)(iv) of Article 8 which 
are undertaken in Malta shall be included only to the extent that such elements are 
charged to the producer. It is to be understood that no cost or value of the elements 
referred to in this paragraph shall be counted twice in determining the computed 
value. 
4. The "amount for profit and general expenses" referred to in paragraph 1(b) 
of Article 6 is to be determined on the basis of information supplied by or on behalf 
of the producer unless his figures are inconsistent with those usually reflected in 
sales of goods of the same class or kind as the goods being valued which are made by 
producers in the country of exportation for export to Malta. 
5. It should be noted in this context that the "amount for profit and general 
expenses" has to be taken as a whole. It follows that if, in any particular case, the 
producer’s profit figure is low and his general expenses are high, his profit and 
general expenses taken together may nevertheless be consistent with that usually 
reflected in sales of goods of the same class or kind. Such a situation might occur, 
for example, if a product were being launched in Malta and the producer accepted a 
nil or low profit to offset high general expenses associated with the launch. Where 
the producer can demonstrate that he is taking a low profit on his sales of the 
imported goods because of particular commercial circumstances, his actual profit 
figures should be taken into account provided that he has valid commercial reasons 
to justify them and his pricing policy reflects usual pricing policies in the branch of 
industry concerned. Such a situation might occur, for example, where producers 
have been forced to lower prices temporarily because of an unforeseeable drop in 
demand, or where they sell goods to complement a range of goods being produced in 
Malta and accept a low profit to maintain competitivity. Where the producer’s own 
figures for profit and general expenses are not consistent with those usually reflected 
in sales of goods of the same class or kind as the goods being valued which are made 
by producers in the country of exportation for export to Malta, the amount for profit 
and general expenses may be based upon relevant information other than that 
supplied by or on behalf of the producer of the goods. 
6. Where information other than that supplied by or on behalf of the producer is 
used for the purposes of determining a computed value, the authorities of the 
importing country shall inform the importer, if the latter so requests, of the source of 
such information, the data used and the calculations based upon such data, subject to 
the provisions of Article 10. 
7. The "general expenses" referred to in paragraph 1(b) of Article 6 covers the 
direct and indirect costs of producing and selling the goods for export which are not 
included under paragraph 1(a) of Article 6. 
8. Whether certain goods are "of the same class or kind" as other goods must be 
determined on a case-by-case basis with reference to the circumstances involved. In 
determining the usual profits and general expenses under the provisions of Article 6, 
sales for export to Malta of the narrowest group or range of goods, which includes 
the goods being valued, for which the necessary information can be provided, should 
be examined. For the purposes of Article 6, "goods of the same class or kind" must 
be from the same country as the goods being valued. 
Note to Article 7 
1. Customs values determined under the provisions of Article 7 should, to the 
greatest extent possible, be based on previously determined customs values. 
2. The methods of valuation to be employed under Article 7 should be those 
laid down in Articles 1 to 6, inclusive, but a reasonable flexibility in the application

886 CAP. 337.] IMPORT DUTIES 
of such methods would be in conformity with the aims and provisions of Article 7. 
3. Some examples of reasonable flexibility are as follows: 
a. Identical goods - the requirement that the identical goods should be 
exported at or about the same time as the goods being valued could be 
flexibly interpreted; identical imported goods produced in a country 
other than the country of exportation of the goods being valued could be 
the basis for customs valuation; customs values of identical imported 
goods already determined under the provisions of Articles 5 and 6 could 
be used. 
b. Similar goods - the requirement that the similar goods should be 
exported at or about the same time as the goods being valued could be 
flexibly interpreted; similar imported goods produced in a country other 
than the country of exportation of the goods being valued could be the 
basis for customs valuation; customs values of similar imported goods 
already determined under the provisions of Articles 5 and 6 could be 
used. 
c. Deductive method - the requirement that the goods shall have been sold 
in the "condition as imported" in paragraph 1(a) of Article 5 could be 
flexibly interpreted; the "ninety days" requirement could be 
administered flexibly. 
Note to Article 8 
Paragraph 1(a)(i) 
The term "buying commissions" means fees paid by an importer to his agent 
for the service of representing him abroad in the purchase of the goods being valued. 
Paragraph 1(b)(ii) 
1. There are two factors involved in the apportionment of the elements 
specified in paragraph 1(b)(ii) of Article 8 to the imported goods - the value of the 
element itself and the way in which that value is to be apportioned to the imported 
goods. The apportionment of these elements should be made in a reasonable manner 
appropriate to the circumstances and in accordance with generally accepted 
accounting principles. 
2. Concerning the value of the element, if the importer acquires the element 
from a seller not related to him at a given cost, the value of the element is that cost. 
If the element was produced by the importer or by a person related to him, its value 
would be the cost of producing it. If the element had been previously used by the 
importer, regardless of whether it had been acquired or produced by such importer, 
the original cost of acquisition or production would have to be adjusted downward to 
reflect its use in order to arrive at the value of the element. 
3. Once a value has been determined for the element, it is necessary to 
apportion that value to the imported goods. Various possibilities exist. For example, 
the value might be apportioned to the first shipment if the importer wishes to pay 
duty on the entire value at one time. As another example, the importer may request 
that the value be apportioned over the number of units produced up to the time of the 
first shipment. As a further example, he may request that the value be apportioned 
over the entire anticipated production where contracts or firm commitments exist for 
that production. The method of apportionment used will depend upon the 
documentation provided by the importer. 
4. As an illustration of the above, an importer provides the producer with a

IMPORT DUTIES [CAP. 337. 887 
mould to be used in the production of the imported goods and contracts with him to 
buy 10,000 units. By the time of arrival of the first shipment of 1,000 units, the 
producer has already produced 4,000 units. The importer may request the customs 
administration to apportion the value of the mould over 1,000 units, 4,000 units or 
10,000 units. 
Paragraph 1(b)(iv) 
1. Additions for the elements specified in paragraph 1 (b)(iv) of Article 8 
should be based on objective and quantifiable data. In order to minimize the burden 
for both the importer and customs administration in determining the values to be 
added, data readily available in the buyer’s commercial record system should be 
used in so far as possible. 
2. For those elements supplied by the buyer which were purchased or leased by 
the buyer, the addition would be the cost of the purchase or the lease. No addition 
shall be made for those elements available in the public domain, other than the cost 
of obtaining copies of them. 
3. The ease with which it may be possible to calculate the values to be added 
will depend on a particular firm’s structure and management practice, as well as its 
accounting methods. 
4. For example, it is possible that a firm which imports a variety of products 
from several countries maintains the records of its design centre outside Malta in 
such a way as to show accurately the costs attributable to a given product. In such 
cases, a direct adjustment may appropriately be made under the provisions of Article 
8. 
5. In another case, a firm may carry the cost of the design centre outside Malta 
as a general overhead expense without allocation to specific products. In this 
instance, an appropriate adjustment could be made under the provisions of Article 8 
with respect to the imported goods by apportioning total design centre costs over 
total production benefiting from the design centre and adding such apportioned cost 
on a unit basis to imports. 
6. Variations in the above circumstances will, of course, require different 
factors to be considered in determining the proper method of allocation. 
7. In cases where the production of the element in question involves a number 
of countries and over a period of time, the adjustment should be limited to the value 
actually added to that element outside Malta. 
Paragraph 1(c) 
1. The royalties and licence fees referred to in paragraph 1(c) of Article 8 may 
include, among other things, payments in respect to patents, trade marks and 
copyrights. However, the charges for the right to reproduce the imported goods in 
Malta shall not be added to the price actually paid or payable for the imported goods 
in determining the customs value. 
2. Payments made by the buyer for the right to distribute or resell the imported 
goods shall not be added to the price actually paid or payable for the imported goods 
if such payments are not a condition of the sale for export to Malta of the imported 
goods. 
Paragraph 3 
Where objective and quantifiable data do not exist with regard to the 
additions required to be made under the provisions of Article 8, the transaction value

888 CAP. 337.] IMPORT DUTIES 
cannot be determined under the provisions of Article 1. As an illustration of this, a 
royalty is paid on the basis of the price in a sale in the importing country of a litre of 
a particular product that was imported by the kilogram and made up into a solution 
after importation. If the royalty is based partially on the imported goods and partially 
on other factors which have nothing to do with the imported goods (such as when the 
imported goods are mixed with domestic ingredients and are no longer separately 
identifiable, or when the royalty cannot be distinguished from special financial 
arrangements between the buyer and the seller), it would be inappropriate to attempt 
to make an addition for the royalty. However, if the amount of this royalty is based 
only on the imported goods and can be readily quantified, an addition to the price 
actually paid or payable can be made. 
Note to Article 12 
Paragraph 4 
For the purposes of this Article, the term "persons" includes legal person, 
where appropriate. 
Paragraph 4(e) 
For the purposes of this Schedule, one person shall be deemed to control 
another when the former is legally or operationally in a position to exercise restraint 
or direction over the latter. 
Added by: 
VIII. 2001.4. 
Substituted by: 
II. 2002.31. 
FOURTH SCHEDULE 
(Article 36A) 
CUSTOMS CODE Articles 
of Code 
TITLE I GENERAL PROVISIONS 1-19 
Chapter 1 SCOPE AND BASIC DEFINITIONS 1-4 
Chapter 2 SUNDRY GENERAL PROVISIONS RELATING IN 
PARTICULAR TO THE RIGHTS AND OBLIGATIONS OF 
PERSONS WITH REGARD TO CUSTOMS RULES 
5-19 
Section 1 Right of representation 5 
Section 2 Decisions relating to the application of customs rules 6-10 
Section 3 Information 11-19

IMPORT DUTIES [CAP. 337. 889 
TITLE II Factors on the basis of which import duties or export duties and 
the other measures prescribed in respect of trade in goods are 
applied 
20-36 
Chapter 1 Customs Tariff and tariff classification of goods 20-21 
Chapter 2 Origin of goods 22-27 
Section 1 Non-preferential origin of goods 22-26 
Section 2 Preferential origin of goods 27 
Chapter 3 Value of goods for customs purposes 28-36 
TITLE III Provisions applicable to goods brought into malta until they are 
assigned a customs-approved treatment or use 
37-57 
Chapter 1 ENTRY OF GOODS INTO MALTA 37-39 
Chapter 2 PRESENTATION OF GOODS TO CUSTOMS 40-42 
Chapter 3 SUMMARY DECLARATION AND UNLOADING OF 
GOODS PRESENTED TO CUSTOMS 
43-47 
Chapter 4 OBLIGATION TO ASSIGN GOODS PRESENTED TO 
CUSTOMS A CUSTOMS APPROVED TREATMENT OR 
USE 
48-49 
Chapter 5 TEMPORARY STORAGE OF GOODS 50-53 
Chapter 6 PROVISIONS APPLICABLE TO NON-MALTESE GOODS 
WHICH HAVE MOVED UNDER A TRANSIT 
PROCEDURE 
54-55 
Chapter 7 OTHER PROVISIONS 56-57 
TITLE IV CUSTOMS-APPROVED TREATMENT OR USE 58-182 
Chapter 1 GENERAL 58 
Chapter 2 CUSTOMS PROCEDURES 59-165 
Section 1 Placing of goods under a customs procedure 59-78 
A. Declaration in writing 62-76 
I. Normal procedure 62-75 
II. Simplified procedure 76 
B. Other declarations 77 
C. Post -clearance examination of declarations 78 
Section 2 Release for free circulation 79-83

890 CAP. 337.] IMPORT DUTIES 
Section 3 Suspensive arrangements and customs procedures with 
economic impact 
84-160 
A. Provisions common to several procedures 84-90 
B. External transit 91-97 
I. General provisions 91-92 
II. Specific provisions relating to external Community 
transit 
93-97 
C. Customs Warehouse 98-113 
D. Inward processing 114-129 
I. General 114-115 
II. Grant of the authorization 116-117 
III. Operation of the procedure 118-122 
IV. Processing operation outside Malta 123 
V. Special provisions relating to the drawback system 124-128 
VI. Other provision 129 
E. Processing under customs control 130-136 
F. Temporary admission (importation) 137-144 
G. Outward processing 145-160 
I. General 145-146 
II. Grant of the authorization 147-148 
III. Operation of the procedure 149-153 
IV. Outward processing with use of the standard exchange 
system 
154-159 
V. Other provisions 160 
Section 4 Esportation 161-162 
Section 5 Internal transit 163-165 
Chapter 3 OTHER TYPES OF CUSTOMS-APPROVED TREATMENT 
OR USE 
166-182 
Section 1 Free zones and free warehouse 166-181 
A. General 166- 
168A 
B. Placing of goods in free zones and free warehouse 169-170 
C. Operation of free zones and free warehouse 171-176

IMPORT DUTIES [CAP. 337. 891 
TITLE I 
GENERAL PROVISIONS 
CHAPTER 1 
SCOPE AND BASIC DEFINITIONS 
Article 1 
Customs rules shall consist of this Code and the provisions of regulations made 
under article 36A(2) of the Import Duties Act to implement them. The Code shall 
apply, without prejudice to special provisions laid down in other fields to trade between 
Malta and other countries. 
D. Removal of goods from free zones or free warehouses 177-181 
Section 2 Re-exportation, destruction and abondonment 182 
TITLE V GOODS LEAVING MALTA 183 
TITLE VI PRIVILEDGED OPERATIONS 184-188 
Chapter 1 RELIEFS FROM CUSTOMS DUTY 184 
Chapter 2 RETURNED GOODS 185-187 
Chapter 3 PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS 
TAKEN FROM THE SEA 
188 
TITLE VII CUSTOMS DEBT 189-242 
Chapter 1 SECURITY TO COVER A CUSTOMS DEBT 189-200 
Chapter 2 INCURRENCE OF CUSTOMS DEBT 201-216 
Chapter 3 RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT 217-232 
Section 1 Entry in the accounts and communication of the amount of duty 
to the debtor 
217-221 
Section 2 Time limit and procedures for payment of the amount of duty 222-232 
Chapter 4 EXTINCTION OF CUSTOMS DEBT 233-234 
Chapter 5 REPYMENT AND REMISSION OF DUTY 235-242 
TITLE VIII APPEALS 243-246

892 CAP. 337.] IMPORT DUTIES 
Article 2 
Customs rules shall apply uniformly throughout the customs territory of Malta. 
Article 3 
The term "Malta" and the term "customs territory of Malta" shall comprise the 
land territory of Malta, its territorial waters and the airspace above it. 
Article 4 
For the purposes of this Code, the following definitions shall apply: 
(1) ''Person" means: 
- a natural person, 
- a legal person, 
- where the possibility is provided for under the articles in force, an 
association of persons recognized as having the capacity to perform legal acts but 
lacking the legal status of a legal person. 
(2) ''Persons established in Malta'''' means: 
- in the case of a natural person, any person who is normally resident here, 
- in the case of a legal person or an association of persons, any person that 
has in Malta its registered office, central headquarters or a permanent business 
establishment. 
(3) ''Customs authorities" means the authorities responsible inter alia for 
applying customs rules. 
(4) ''Customs office'' means any office at which all or some of the formalities 
laid down by customs rules may be completed. 
(5) ''Decision'' means any official act by the customs authorities pertaining to 
customs rules giving a ruling on a particular case, such act having legal effects on one 
or more specific or identifiable persons; this term covers inter alia binding information 
within the meaning of Article 12. 
(6) ''Customs status'' means the status of goods as Maltese or non-Maltese 
goods.
(7) ''Maltese goods" means goods: 
- wholly obtained in Malta under the conditions referred to in Article 23 
and not incorporating goods imported from countries or territories not forming 
part of the customs territory of Malta, 
- imported from countries or territories not forming part of the customs

IMPORT DUTIES [CAP. 337. 893 
territory of Malta which have been released for free circulation, 
- obtained or produced in the customs territory of Malta, either from goods 
referred to in the second indent alone or from goods referred to in first and second 
indents. 
(8) ''Non-Maltese goods" means goods other than those referred to in 
subparagraph 7. 
Without prejudice to Articles 163 and 164, Maltese goods shall lose their status 
as such when they are actually removed from the customs territory of Malta. 
(9) ''Customs debt" means the obligation on a person to pay the amount of the 
import duties (customs debt on importation) or export duties (customs debt on 
exportation) which apply to specific goods under the provisions in force in Malta. 
(10) ''Import duties" means customs duties and charges having an effect 
equivalent to customs duties payable on the importation of goods, 
(11) ''Export duties" means: 
- customs duties and charges having an effect equivalent to customs duties 
payable on the exportation of goods. 
(12) ''Debtor" means any person liable for payment of a customs debt. 
(13) ''Supervision by the customs authorities" means action taken in general by 
those authorities with a view to ensuring that customs rules and, where appropriate, 
other provisions applicable to goods subject to customs supervision are observed. 
(14) ''Control by the customs authorities" means the performance of specific 
acts such as examining goods, verifying the existence and authenticity of documents, 
examining the accounts of undertakings and other records, inspecting means of 
transport, inspecting luggage and other goods carried by or on persons and carrying out 
official inquiries and other similar acts with a view to ensuring that customs rules and, 
where appropriate, other provisions applicable to goods subject to customs supervision 
are observed. 
(15) ''Customs-approved treatment or use of goods" means: 
(a) the placing of goods under a customs procedure; 
(b) their entry into a free zone or free warehouse; 
(c) their re-exportation from Malta; 
(d) their destruction; 
(e) their abandonment to the Government. 
(16) ''Customs procedure" means: 

894 CAP. 337.] IMPORT DUTIES 
(a) release for free circulation; 
(b) transit; 
(c) customs warehousing; 
(d) inward processing; 
(e) processing under customs control; 
(f) temporary admission; 
(g) outward processing; 
(h) exportation. 
(17)''Customs declaration" means the act whereby a person indicates in the 
prescribed form and manner a wish to place goods under a given customs procedure. 
(18) ''Declarant" means the person making the customs declaration in his own 
name or the person in whose name a customs declaration is made. 
(19) ''Presentation of goods to customs" means the notification to the customs 
authorities, in the manner laid down, of the arrival of goods at the customs office or at 
any other place designated or approved by the customs authorities. 
(20) ''Release of goods" means the act whereby the customs authorities make 
goods available for the purposes stipulated by the customs procedure under which they 
are placed. 
(21) ''Holder of the procedure" means the person on whose behalf the customs 
declaration was made or the person to whom the rights and obligations of the 
abovementioned person in respect of a customs procedure have been transferred. 
(22) ''Holder of the authorization" means the person to whom an authorization 
has been granted. 
(23) ''Provisions in force" means provisions applicable in Malta. 
(24) ''Comptroller'' means the Comptroller of Customs, and includes any other 
person having an express or implied authority to act for the said Comptroller in carrying 
out the provisions of this Code. 
(25)''the Community'' means the European Community established by the Treaty 
establishing the European Economic Community done at Rome on 25 March, 1957, as 
amended by the Single European Act of 1986 and the Treaty on European Union done 
at Maastricht on 7 February, 1992 and Amsterdam Treaty done in Amsterdam on 16 
and 17 June, 1997, and whose members are Belgium, Denmark, the Federal Republic of 
Germany, Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Austria, 
Portugal, Finland, Sweden and the United Kingdom of Great Britain and Northern 
Ireland, and other States which may become members thereof and to which an 
agreement between the European Community and Malta applies, and for the purposes

IMPORT DUTIES [CAP. 337. 895 
of any agreement between the European Community and Malta, such other countries to 
which that agreement applies. 
(26) ''Minister'' means Minister responsible for Customs. 
CHAPTER 2 
SUNDRY GENERAL PROVISIONS RELATING IN PARTICULAR TO THE RIGHTS 
AND OBLIGATIONS OF PERSONS WITH REGARD TO CUSTOMS ARTICLES 
Section 1 
Right of representation 
Article 5* 
1. Under the conditions set out in Article 64 (2)and subject to the provisions 
adopted within the framework of Article 243(2)(b), any person may appoint a 
representative in his dealings with the customs authorities to perform the acts and 
formalities laid down by customs articles. 
2. Such representation may be: 
- direct, in which case the representative shall act in the name of and on 
behalf of another person, or 
- indirect, in which case the representatives shall act in his own name but 
on behalf of another person. 
The Comptroller may restrict the right to make customs declarations: 
- by direct representation, or 
- by indirect representation, 
so that the representative must be a customs agent carrying on his business in 
Malta.
3. Save in the cases referred to in Article 64 (2) (b)and (3), a representative 
must be established in Malta. 
4. A representative must state that he is acting on behalf of the person 
represented, specify whether the representation is direct or indirect and be empowered 
to act as a representative. 
A person who fails to state that he is acting in the name of or on behalf of another 
person or who states that he is acting in the name of or on behalf of another person 
without being empowered to do so shall be deemed to be acting in his own name and on 
his own behalf. 
*Not yet in force.

896 CAP. 337.] IMPORT DUTIES 
5. The Comptroller may require any person stating that he is acting in the 
name of or on behalf of another person to produce evidence of his powers to act as a 
representative. 
Section 2 
Decisions relating to the application of customs articles 
Article 6 
1. Where a person requests that the customs authorities take a decision 
relating to the application of customs articles that person shall supply all the 
information and documents required by those authorities in order to take a decision. 
2. Such decision shall be taken and notified to the applicant at the earliest 
opportunity. 
Where a request for a decision is made in writing, the decision shall be made 
within a period laid down in accordance with the existing provisions, starting on the 
date on which the said request is received by the Comptroller. Such a decision must be 
notified in writing to the applicant. 
However, that period may be exceeded where the Comptroller is unable to 
comply with it. In that case, the said Comptroller shall so inform the applicant before 
the expiry of the abovementioned period, stating the grounds which justify exceeding it 
and indicating the further period of time which he considers necessary in order to give a 
ruling on the request. 
3. Decisions adopted by the Comptroller in writing which either reject 
requests or are detrimental to the persons to whom they are addressed shall set out the 
grounds on which they are based. They shall refer to the right of appeal provided for in 
Article 243. 
4. Provision may be made for the first sentence of paragraph 3 to apply 
likewise to other decisions. 
Article 7 
Save in the cases provided for in the second subparagraph of Article 244, 
decisions adopted shall be immediately enforceable by the Comptroller. 
Article 8 
1. A decision favourable to the person concerned shall be annulled if it was 
issued on the basis of incorrect or incomplete information and: 
- the applicant knew or should reasonably have known that the information 
was incorrect or incomplete, and 
- such decision could not have been taken on the basis of correct or 
complete information.

IMPORT DUTIES [CAP. 337. 897 
2. The persons to whom the decision was addressed shall be notified of its 
annulment. 
3. Annulment shall take effect from the date on which the annulled decision 
was taken. 
Article 9 
1. A decision favourable to the person concerned, shall be revoked or 
amended where, in cases other than those referred to in Article 8, one or more of the 
conditions laid down for its issue were not or are no longer fulfilled. 
2. A decision favourable to the person concerned may be revoked where the 
person to whom it is addressed fails to fulfil an obligation imposed on him under that 
decision. 
3. The person to whom the decision is addressed shall be notified of its 
revocation or amendment. 
4. The revocation or amendment of the decision shall take effect from the 
date of notification. However, in exceptional cases where the legitimate interests of the 
person to whom the decision is addressed so require, the Comptroller may defer the 
date when revocation or amendment takes effect. 
Article 10 
Articles 8 and 9 shall be without prejudice to national rules which stipulate that 
decisions are invalid or become null and void for reasons unconnected with customs 
legislation. 
Section 3 
Information 
Article 11 
1. Any person may request information concerning the application of 
customs legislation from the customs authorities. 
Such a request may be refused where it does not relate to an import or export 
operation actually envisaged. 
2. The information shall be supplied to the applicant free of charge. 
3. However, where special costs are incurred by the customs authorities, in 
particular as a result of analyses or expert reports on goods, or the return of the goods to 
the applicant, he may be charged the relevant amount. 
Article 12 
1. The Comptroller of Customs shall issue Binding Tariff Information or 
Binding Origin Information on written request submitted by the applicant on the

898 CAP. 337.] IMPORT DUTIES 
appropriate form. A separate application form shall be used for each product for which 
a Binding Tariff Information or a Binding Origin Information is requested. 
2. The information shall be communicated in writing to the applicant as soon 
as possible but not later than three months from the date of the application. 
3. Binding Tariff Information or Binding Origin Information shall be binding 
on the Customs authorities with regard to the holder of the information only in respect 
of the tariff classification or determination of the origin of goods. 
4. Binding Tariff Information or Binding Origin Information shall be binding 
on the Customs authorities only for goods on which Customs formalities are completed 
after the date on which the information was supplied by them. In matters of origin, the 
formalities in question shall be those relating to the application of Articles 22 and 27. 
The information thus supplied will not impose any obligations on the Customs 
authorities with respect to customs formalities completed before the said date. 
5. The holder of such information must prove that: 
- for tariff purposes the goods imported correspond to those described in 
the Binding Tariff Information in every respect. 
- for origin purposes the goods concerned and the circumstances 
determining the acquisition of origin correspond in every respect to the goods and 
the circumstances described in the Binding Origin Information. 
6. Binding Information shall be valid for a period of six years in the case of 
tariffs and three years in the case of origin from the date of issue. By way of derogation 
from Article 8, it shall be annulled where it is based on inaccurate or incomplete 
information from the applicant. 
7. Binding Information shall cease to be valid: 
- in the case of tariff information: 
(a) where a regulation is adopted and the information no longer 
conforms to the law laid down thereby; 
(b) where it is no longer compatible with the interpretation of the 
Harmonised Commodity Description and Coding System (HS) or by reason of a 
classification opinion or an amendment to the Explanatory Notes to the HS 
adopted by the World Customs Organisation established in 1952 under the name 
''the Customs Cooperation Council''. 
In cases (a) and (b) the date on which Binding Tariff Classification Information 
ceases to be valid shall be the date of publication of the said measures; 
(c) where the holder is notified of its withdrawal, revocation and 
amendment because of further details that have been obtained and which affect 
such Binding Pre-entry Classification Information. 
- in the case of origin information:

IMPORT DUTIES [CAP. 337. 899 
(a) where a regulation is adopted or an agreement is concluded by 
Malta and the information no longer conforms to the law thereby laid down; 
(b) where it is no longer compatible with the Agreement on Rules of 
Origin established in the World Trade Organisation (WTO) or with the 
explanatory notes or an origin opinion adopted for the interpretation of that 
Agreement. 
In cases (a) and (b) the date on which Binding Origin Information ceases 
to be valid shall be the date of publication of the said measures. 
(c) where it is revoked or amended in accordance with Article 9, 
provided that the holder has been informed in advance. 
8. The holder of Binding Tariff Information which ceases to be valid 
pursuant to paragraph 7 items (a) and (b) may still use that information for a period of 
six months from the date of the publication or notification provided that he concluded a 
binding contract for the purchase of the goods in question, on the basis of the Binding 
Tariff Information issued before that tariff classification measure was adopted. The 
Customs authorities may extend the period of six months whenever it is felt that it is 
necessary and just to enable the holder to complete binding contracts entered into on the 
basis of the Binding Information. 
9. The classification or determination of origin in a Binding information may 
be applied, on the conditions laid down in paragraph 8, only for the purpose of 
completing import or export documents. 
10. Binding Information is provided free of charge. However, where costs are 
incurred by the Department of Customs in analysis or obtaining expert advice, these 
costs shall be charged to the applicant.
Article 13 
The Comptroller may, in accordance with the conditions laid down by the 
provisions in force, carry out all the controls he deems necessary to ensure that customs 
legislation is correctly applied. 
Article 14 
For the purposes of applying customs legislation, any person directly or 
indirectly involved in the operations concerned for the purposes of trade in goods shall 
provide the Comptroller with all the requisite documents and information, irrespective 
of the medium used, and all the requisite assistance at his request and by any time limit 
prescribed. 
Article 15 
All information which is by nature confidential or which is provided on a 
confidential basis shall be covered by the obligation of professional secrecy. It shall not 
be disclosed by the Comptroller without the express permission of the person or 
authority providing it; the communication of information shall be permitted where the

900 CAP. 337.] IMPORT DUTIES 
Comptroller may be obliged or authorized to do so pursuant to the provisions in force, 
particularly in respect of data protection, or in connection with legal proceedings. 
Article 16 
The persons concerned shall keep the documents referred to in Article 14 for the 
purposes of control by the Comptroller, for the period laid down in the provisions in 
force and for at least six calendar years, irrespective of the medium used. That period 
shall run from the end of the year in which: 
(a) in the case of goods released for free circulation in circumstances 
other than those referred to in (b) or goods declared for export, from the end of 
the year in which the declarations for release for free circulation or export are 
accepted; 
(b) in the case of goods released for free circulation at a reduced or 
zero rate of import duty on account of their end-use, from the end of the year in 
which they cease to be subject to customs supervision; 
(c) in the case of goods placed under another customs procedure, from 
the end of the year in which the customs procedure concerned is completed; 
(d) in the case of goods placed in a free zone or free warehouse, from 
the end of the year on which they leave the undertaking concerned. 
Without prejudice to the provisions of Article 221 (3), second sentence, where a 
check carried out by the customs authorities in respect of a customs debt shows that the 
relevant entry in the accounts has to be corrected, the documents shall be kept beyond 
the time limit provided for in the first paragraph for a period sufficient to permit the 
correction to be made and checked. 
Article 17 
Where a period, date or time limit is laid down pursuant to customs legislation 
for the purpose of applying legislation, such period shall not be extended and such date 
or time limit shall not be deferred unless specific provision is made in the legislation 
concerned. 
Article 18 
The value of the Maltese Lira to be applied within the framework of customs 
legislation shall be the opening rate of exchange for Friday of every week. This rate 
shall apply during a continuous period of seven days beginning on the next following 
Monday, but when Friday’s opening rate of exchange differs from a subsequent rate by 
three per centum or more the later rate shall apply for the remainder of that period: 
Provided that if at any time the Central Bank does not issue a rate of 
exchange on any day when such rate is normally issued, the Comptroller may suspend 
the assessment of the value of the goods until such rate is so issued. 
Without prejudice to the provisions of the proviso to the preceding subsection,

IMPORT DUTIES [CAP. 337. 901 
where the rate of exchange is not issued by the Central Bank of Malta on a Friday, the 
assessments of values for the period of seven days beginning on the next following 
Monday shall be determined on the rate of exchange first fixed by the Central Bank of 
Malta after that Friday, and where on the Monday immediately following the Friday on 
which the Central Bank of Malta has not issued such rate, a rate of exchange is still not 
issued, the Comptroller may continue to assess the value of the goods in accordance 
with the rate applicable for the previous week or suspend the assessment of the value of 
the goods until a rate is so issued. 
Provided that when the said rate of exchange differs from a subsequent 
rate by three per centum or more, the later rate shall apply for the remainder of the 
period. 
Article 19 
The Minister shall determine in which cases and under which conditions the 
application of customs legislation may be simplified. 
TITLE II 
FACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES AND 
THE OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS ARE 
APPLIED 
CHAPTER 1 
CUSTOMS TARIFF AND TARIFF CLASSIFICATION OF GOODS 
Article 20 
1. Duties legally owed where a customs debt is incurred shall be based on the 
Customs Tariff of Malta that comprises: 
a. the harmonized system nomenclature; 
b. the national subdivisions to that nomenclature; 
c. the notes, articles and other provisions contained in the Customs 
Tariff of Malta. 
2. The other measures prescribed by national provisions governing specific 
fields relating to trade in goods shall, where appropriate, be applied according to the 
tariff classification of those goods. 
3. The notes, articles and other provisions contained in the Customs Tariff 
shall form an integral part thereof, and the said Tariff shall be read, construed and 
applied in accordance with the notes, articles and provisions aforesaid. 
4. There shall be levied and collected by the Comptroller of Customs on 
account of the Government the import duties shown in the ''Import Duty'' Column of the 
Customs Tariff upon all goods chargeable with such duties and enumerated in the first 
column of the said Tariff, which are grown, produced or manufactured in countries,

902 CAP. 337.] IMPORT DUTIES 
other than those in the Community and which shall be imported into Malta or taken out 
of bond for use or consumption in Malta. 
5. The import duties shown in the ''Import Duty'' Column shall not apply to 
goods which are grown, produced or manufactured in the Community and which shall 
be imported into Malta or taken out of bond for use or consumption in Malta provided 
that such goods satisfy the articles of origin as in force from time to time in accordance 
with any agreement between the Government of Malta and the Community; 
6. Notwithstanding anything contained in subsection (4) and (5) of this 
article, the Comptroller of Customs may, with the concurrence of the importer, apply a 
flat rate of ten per cent import duty on goods of a non-commercial nature received by 
individual persons in consignments where the value of such goods does not exceed fifty 
Maltese liri, and on goods of a non-commercial nature imported by travellers in their 
luggage where the value of such goods does not exceed hundred Maltese liri, in either 
case being goods other than spirits, tobacco or tobacco products. 
7. In the computation and collection of import duty, the Comptroller may 
round up or down the value of the goods and the amount of duty chargeable thereon to 
the nearest Maltese lira. 
Article 21 
1. The favourable tariff treatment from which certain goods may benefit by 
reason of their nature or end-use shall be subject to conditions laid down by the 
Minister. Where an authorization is required Articles 86 and 87 shall apply. 
2. For the purposes of paragraph 1, the expression ''favourable tariff 
treatment'' means a reduction in or suspension of an import duty as referred to in Article 
4 (10), even within the framework of a tariff quota. 
CHAPTER 2 
ORIGIN OF GOODS 
Section 1 
Non-preferential origin 
Article 22 
Articles 23 to 26 define the non-preferential origin of goods for the purposes of: 
(a) applying the Customs Tariff of Malta with the exception of the 
measures referred to in Article 20 (5); 
(b) applying measures other than tariff measures established by 
national provisions governing specific fields relating to trade in goods; 
(c) the preparation and issue of certificates of origin.

IMPORT DUTIES [CAP. 337. 903 
Article 23 
1. Goods originating in a country shall be those wholly obtained or produced 
in that country. 
2. The expression ''goods wholly obtained in a country'' means: 
(a) mineral products extracted within that country; 
(b) vegetable products harvested therein; 
(c) live animals born and raised therein; 
(d) products derived from live animals raised therein; 
(e) products of hunting or fishing carried on therein; 
(f) products of sea-fishing and other products taken from the sea 
outside a country’s territorial sea by vessels registered or recorded in the country 
concerned and flying the flag of that country; 
(g) goods obtained or produced on board factory ships from the 
products referred to in subparagraph (f) originating in that country, provided that 
such factory ships are registered or recorded in that country and fly its flag; 
(h) products taken from the seabed or subsoil beneath the seabed 
outside the territorial sea provided that that country has exclusive rights to 
exploit that seabed or subsoil; 
(i) waste and scrap products derived from manufacturing operations 
and used articles, if they were collected therein and are fit only for the recovery 
of raw materials; 
(j) goods which are produced therein exclusively from goods referred 
to in subparagraphs (a) to (i) or from their derivatives, at any stage of production. 
3. For the purposes of paragraph 2 the expression ''country'' covers that 
country’s territorial sea. 
Article 24 
Goods whose production involved more than one country shall be deemed to 
originate in the country where they underwent their last, substantial, economically 
justified processing or working in an undertaking equipped for that purpose and 
resulting in the manufacture of a new product or representing an important stage of 
manufacture. 
Article 25 
Any processing or working in respect of which it is established, or in respect of 
which the facts as ascertained justify the presumption, that its sole object was to 
circumvent the provisions applicable to goods from specific countries shall under no

904 CAP. 337.] IMPORT DUTIES 
circumstances be deemed to confer on the goods thus produced the origin of the country 
where it is carried out within the meaning of Article 24. 
Article 26 
1. Customs legislation or other national legislation governing specific fields 
may provide that a document must be produced as proof of the origin of goods. 
2. Notwithstanding the production of that document, the Comptroller may, in 
the event of serious doubts, require any additional proof to ensure that the indication of 
origin does comply with the articles laid down by the relevant legislation. 
Section 2 
Preferential origin of goods 
Article 27 
The articles on preferential origin shall lay down the conditions governing 
acquisition of origin which goods must fulfil in order to benefit from the measures 
referred to in Article 20(5). 
Those articles shall be determined in those agreements or in accordance with 
national procedure. 
CHAPTER 3 
VALUE OF GOODS FOR CUSTOMS PURPOSES 
Article 28 
The provisions of this Chapter shall determine the customs value for the 
purposes of applying the Customs Tariff of Malta and non-tariff measures laid down by 
national provisions governing specific fields relating to trade in goods. 
Article 29 
1. The customs value of imported goods shall be the transaction value, that is 
the price actually paid or payable for the goods when sold for export to Malta adjusted 
in accordance with the provisions of Article 32 and 33, provided: 
(a) that there are no restrictions as to the disposition or use of the 
goods by the buyer other than restrictions which: 
(i) are imposed or required by law or by the public authorities 
in Malta;
(ii) limit the geographical area in which the goods may be 
resold; 
or

IMPORT DUTIES [CAP. 337. 905 
(iii) do not substantially affect the value of the goods; 
(b) that the sale or price is not subject to some condition or 
consideration for which a value cannot be determined with respect to the goods 
being valued; 
(c) that no part of the proceeds of any subsequent resale, disposal or 
use of the goods by the buyer will accrue directly or indirectly to the seller, 
unless an appropriate adjustment can be made in accordance with the provisions 
of Article 32; and 
(d) that the buyer and seller are not related, or where the buyer and 
seller are related, that the transaction value is acceptable for customs purposes 
under the provisions of paragraph 2 of this Article. 
2. (a) In determining whether the transaction value is acceptable for the 
purposes of paragraph 1, the fact that the buyer and the seller are related shall not in 
itself be grounds for regarding the transaction value as unacceptable. In such case the 
circumstances surrounding the sale shall be examined and the transaction value shall be 
accepted provided that the relationship did not influence the price. If, in the light of 
information provided by the importer or otherwise, the customs administration has 
grounds for considering that the relationship influenced the price, it shall communicate 
its grounds to the importer and he shall be given a reasonable opportunity to respond. If 
the importer so requests, the communication of the grounds shall be in writing. 
(b) In a sale between related persons, the transaction value shall be accepted 
and the goods valued in accordance with the provisions of paragraph 1 of this Article 
whenever the importer demonstrates that such value closely approximates to one of the 
following occurring at or about the same time: 
(i) the transaction value in sales to unrelated buyers of 
identical or similar goods for export to Malta; 
(ii) the customs value of identical or similar goods as 
determined under the provisions of Article 30(2) (c); 
(iii) the customs value of identical or similar goods as 
determined under the provisions of Article 30(2) (d); 
In applying the foregoing tests, due account shall be taken of demonstrated 
differences in commercial levels, quantity levels, the elements enumerated in Article 32 
and costs incurred by the seller in sales in which the seller and the buyer are not related 
that are not incurred by the seller in sales in which he and the buyer are related. 
(c) The tests set forth in paragraph 2(b) of this Article are to be used at the 
initiative of the importer and only for comparison purposes. Substitute values may not 
be established under the provisions of paragraph 2(b) of this Article. 
3. (a) The price actually paid or payable is the total payment made or to 
be made by the buyer to or for the benefit of the seller for the imported goods and 
includes all payments made or to be made as a condition of sale of the imported goods

906 CAP. 337.] IMPORT DUTIES 
by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the 
seller. The payment need not necessarily take the form of a transfer of money. Payment 
may be made by way of letters of credit or negotiable instrument and may be made 
directly or indirectly. 
(b) Activities, including marketing activities, undertaken by the buyer 
on his own account, other than those for which an adjustment is provided in 
Article 32, are not considered to be an indirect payment to the seller, even 
though they might be regarded as of benefit to the seller or have been undertaken 
by agreement with the seller, and their cost shall not be added to the price 
actually paid or payable in determining the customs value of imported goods. 
Article 30 
1. Where the customs value cannot be determined under Article 29, it is to be 
determined by proceeding sequentially through subparagraphs (a), (b), (c) and (d) of 
paragraph 2 to the first subparagraph under which it can be determined; it is only when 
such value cannot be determined under a particular subparagraph that the provisions of 
the next subparagraph in a sequence established by virtue of this paragraph can be 
applied. 
2. The customs value as determined under this Article shall be: 
(a) the transaction value of identical goods sold for export to Malta 
and exported at or about the same time as the goods being valued; 
(b) the transaction value of similar goods sold for export to Malta and 
exported at or about the same time as the goods being valued; 
(c) the value based on the unit price at which the imported goods for 
identical or similar imported goods are sold within Malta in the greatest 
aggregate quantity to persons not related to the sellers; 
(d) the computed value, consisting of the sum of: 
- the cost or value of materials and fabrication or other processing 
employed in producing the imported goods, 
- an amount for profit and general expenses equal to that usually reflected 
in sales of goods of the same class or kind as the goods being valued which are 
made by producers in the country of exportation for export to Malta, 
- the cost or value of the items referred to in Article 32(2). 
3. Any further conditions and rules for the application of paragraph 2 above 
shall be determined by the Minister. 
Article 31 
1. Where the customs value of the imported goods cannot be determined 
under the provisions of Articles 29 to 30, inclusive, the customs value shall be 
determined using reasonable means consistent with the principles and general

IMPORT DUTIES [CAP. 337. 907 
provisions of the Agreement on Customs Valuation and of Article VII of the GATT 
1994 and on the basis of data available in Malta. 
2. No customs value shall be determined under the provisions of this Article 
on the basis of: 
(a) the selling price in Malta of goods produced in such country; 
(b) a system which provides for the acceptance for customs purposes 
of the higher of two alternative values; 
(c) the price of goods on the domestic market of the country of 
exportation; 
(d) the cost of production other than computed values which have 
been determined for identical or similar goods in accordance with the provisions 
of Article 30 (2)(d); 
(e) the price of the goods for export to a country other than Malta; 
(f) arbitrary or fictitious values. 
Article 32 
1. In determining the customs value under the provisions of Article 29, there 
shall be added to the price actually paid or payable for the imported goods: 
(a) the following, to the extent that they are incurred by the buyer but 
are not included in the price actually paid or payable for the goods: 
(i) commissions and brokerage, except buying commissions; 
(ii) the cost of containers which are treated as being one for 
customs purposes with the goods in question; 
(iii) the cost of packing whether for labour or materials; 
(b) the value, apportioned as appropriate, of the following goods and 
services where supplied directly or indirectly by the buyer free of charge or at 
reduced cost for use in connection with the production and sale for export of the 
imported goods, to the extent that such value has not been included in the price 
actually paid or payable: 
(i) materials, components, parts and similar items 
incorporated in the imported goods; 
(ii) tools, dies, moulds and similar items used in the 
production of the imported goods; 
(iii) materials consumed in the production of the imported 
goods;

908 CAP. 337.] IMPORT DUTIES 
(iv) engineering, development, artwork, design work, and 
plans and sketches undertaken elsewhere than in Malta and necessary for 
the production of the imported goods; 
(c) royalties and licence fees related to the goods being valued that the 
buyer must pay, either directly or indirectly, as a condition of sale of the goods 
being valued, to the extent that such royalties and fees are not included in the 
price actually paid or payable; 
(d) the value of any part of the proceeds of any subsequent resale, 
disposal or use of the imported goods that accrues directly or indirectly to the 
seller. 
2. The following shall also be included in the customs value: 
(a) the cost of transport of the imported goods to the port or place of 
importation; 
(b) loading, unloading and handling charges associated with the 
transport of the imported goods to the port or place of importation; and 
(c) the cost of insurance. 
3. Additions to the price actually paid or payable shall be made under this 
Article only on the basis of objective and quantifiable data. 
4. No additions shall be made to the price actually paid or payable in 
determining the customs value except as provided in this Article. 
5. In this Chapter, the term ''buying commissions'' means fees paid by an 
importer to his agent for the service of representing him in the purchase of the goods 
being valued. 
6. Notwithstanding paragraph 1 (c): 
(a) charges for the right to reproduce the imported goods in Malta 
shall not be added to the price actually paid or payable for the imported goods in 
determining the customs value; and 
(b) payments made by the buyer for the right to distribute or resell the 
imported goods shall not be added to the price actually paid or payable for the 
imported goods if such payments are not a condition of the sale for export to 
Malta of the goods. 
Article 33 
Provided that they are shown separately from the price actually paid or payable, 
the following shall not be included in the customs value: 
(a) charges for the transport of goods after their arrival at the place of 
introduction into Malta; 

IMPORT DUTIES [CAP. 337. 909 
(b) charges for construction, erection, assembly, maintenance or 
technical assistance, undertaken after importation of imported goods such as 
industrial plant, machinery or equipment; 
(c) charges for interest under a financing arrangement entered into by 
the buyer and relating to the purchase of imported goods, irrespective of whether 
the finance is provided by the seller or another person, provided that the 
financing arrangement has been made in writing and where required, the buyer 
can demonstrate that: 
- such goods are actually sold at the price declared as the price actually 
paid or payable, and 
- the claimed rate of interest does not exceed the level for such transactions 
prevailing in the country where, and at the time when, the finance was provided; 
(d) charges for the right to reproduce imported goods in Malta; 
(e) buying commissions; 
(f) import duties or other charges payable in Malta by reason of the 
importation or sale of the goods. 
Article 34 
Specific rules may be laid down by the Comptroller to determine the customs 
value of carrier media for use in data processing equipment and bearing data or 
instructions. 
Article 35 
Where the conversion of currency is necessary for the determination of the 
customs value, the rate of exchange to be used shall be that determined by the Central 
Bank of Malta in accordance with Article 18. 
Article 36 
1. The provisions of this chapter shall be without prejudice to the specific 
provisions regarding the determination of the value for customs purposes of goods 
released for free circulation after being assigned a different customs-approved 
treatment or use. 
2. By way of derogation from Articles 29, 30 and 31, the customs value of 
perishable goods usually delivered on consignment may, at the request of the declarant, 
be determined under simplified rules drawn up by the Comptroller.

910 CAP. 337.] IMPORT DUTIES 
TITLE III 
PROVISIONS APPLICABLE TO GOODS BROUGHT INTO MALTA UNTIL THEY 
ARE ASSIGNED CUSTOMS-APPROVED TREATMENT OR USE 
CHAPTER 1 
ENTRY OF GOODS INTO MALTA 
Article 37 
1. Goods brought into Malta shall, from the time of their entry, be subject to 
customs supervision. They may be subject to control by the customs authority in 
accordance with the provisions in force. 
2. They shall remain under such supervision for as long as necessary to 
determine their customs status, if appropriate, and in the case of non-Maltese goods and 
without prejudice to Article 82(1), until their customs status is changed, they enter a 
free zone or free warehouse or they are re-exported or destroyed in accordance with 
Article 182. 
Article 38 
1. Goods brought into Malta shall be conveyed by the person bringing them 
into Malta without delay, by the route specified by the Comptroller and in accordance 
with his instructions, if any: 
(a) to the customs office designated by the Comptroller or to any other 
place designated or approved by him; or, 
(b) to a free zone, if the goods are to be brought into that free zone 
direct. 
2. Any person who assumes responsibility for the carriage of goods after they 
have been brought into Malta, inter alia as a result of transhipment, shall become 
responsible for compliance with the obligation laid down in paragraph 1. 
3. Goods which, although still outside Malta, may be subject to the control of 
the customs authorities of Malta under the provisions in force, as a result of inter alia an 
agreement concluded between Malta and another country, shall be treated in the same 
way as goods brought into Malta. 
4. Paragraph 1(a) shall not preclude implementation of any provisions in 
force with respect to tourist traffic, frontier traffic, postal traffic or traffic of negligible 
economic importance, on condition that customs supervision and customs control 
possibilities are not thereby jeopardized. 
5. Paragraph 1 shall not apply to goods on board vessels or aircraft crossing 
the territorial sea or airspace of Malta without having as their destination a port or 
airport situated in Malta.

IMPORT DUTIES [CAP. 337. 911 
Article 39 
1. Where, by reason of unforeseeable circumstances or force majeure, the 
obligation laid down in Article 38(1) cannot be complied with, the person bound by that 
obligation or any other person acting in his place shall inform the Comptroller of the 
situation without delay.Where the unforeseeable circumstances or force majeure do not 
result in total loss of the goods, the Comptroller shall also be informed of their precise 
location. 
2. Where, by reason of unforeseeable circumstances or force majeure, a 
vessel or aircraft covered by Article 38 (5) is forced to put into port or land temporarily 
in Malta and the obligation laid down in Article 38 (1) cannot be complied with, the 
person bringing the vessel or aircraft into Malta or any other person acting in his place 
shall inform the Comptroller of the situation without delay. 
3. The Comptroller shall determine the measures to be taken in order to 
permit customs supervision of the goods referred to in paragraph 1 as well as those on 
board a vessel or aircraft in the circumstances specified in paragraph 2 and to ensure, 
where appropriate, that they are subsequently conveyed to a customs office or other 
place designated or approved by the Comptroller. 
CHAPTER 2 
PRESENTATION OF GOODS TO CUSTOMS 
Article 40 
Goods which, pursuant to Article 38(1)(a), arrive at the customs office or other 
place designated or approved by the Comptroller shall be presented to customs by the 
person who brought the goods into Malta or, if appropriate, by the person who assumes 
responsibility for carriage of the goods following such entry. 
Article 41 
Article 40 shall not preclude the implementation of articles in force relating to 
goods: 
(a) carried by travellers; 
(b) placed under a customs procedure but not presented to customs. 
Article 42 
Goods may, once they have been presented to customs, and with the permission 
of the Comptroller, be examined or samples may be taken, in order that they may be 
assigned a customs-approved treatment or use. Such permission shall be granted, on 
request, to the person authorized to assign the goods such treatment or use.

912 CAP. 337.] IMPORT DUTIES 
CHAPTER 3 
SUMMARY DECLARATION AND UNLOADING OF GOODS PRESENTED TO 
CUSTOMS 
Article 43 
Subject to Article 45, goods presented to customs within the meaning of Article 
40 shall be covered by a summary declaration. 
The summary declaration shall be lodged once the goods have been presented to 
customs. The Comptroller may, however, allow a period for lodging the declaration 
which shall not extend beyond the first working day following the day on which the 
goods are presented to customs. 
Article 44 
1. The summary declaration shall be made on a form corresponding to the 
model prescribed by the Comptroller. However, the Comptroller may permit the use, as 
a summary declaration, of any commercial or official document which contains the 
particulars necessary for identification of the goods. 
2. The summary declaration shall be lodged by: 
(a) the person who brought the goods into Malta or by any person who 
assumes responsibility for carriage of the goods following such entry; or 
(b) the person in whose name the persons referred to in subparagraph 
(a) acted. 
Article 45 
Without prejudice to the provisions governing goods imported by travellers and 
consignments by letter and parcel post, the Comptroller may waive the lodging of a 
summary declaration on condition that this does not jeopardize customs supervision of 
the goods, where, prior to the expiry of the period referred to in Article 43, the 
formalities necessary for the goods to be assigned a customs-approved treatment or use 
are carried out. 
Article 46 
1. Goods shall be unloaded or transhipped from the means of transport 
carrying them solely with the permission of the Comptroller in places designated or 
approved by him. 
However, such permission shall not be required in the event of the imminent 
danger necessitating the immediate unloading of all or part of the goods. In that case, 
the Comptroller shall be informed accordingly forthwith. 
2. For the purpose of inspecting goods and the means of transport carrying 
them, the Comptroller may at any time require goods to be unloaded and unpacked.

IMPORT DUTIES [CAP. 337. 913 
Article 47 
Goods shall not be removed from their original position without the permission 
of the Comptroller. 
CHAPTER 4 
OBLIGATION TO ASSIGN GOODS PRESENTED TO CUSTOMS A CUSTOMSAPPROVED 
TREATMENT OR USE 
Article 48 
Non-Maltese goods presented to customs shall be assigned a customs-approved 
treatment or use authorized for such non-Maltese goods. 
Article 49 
1. Where goods are covered by a summary declaration, the formalities 
necessary for them to be assigned a customs-approved treatment or use must be carried 
out within: 
(a) 45 days from the date on which the summary declaration is lodged 
in the case of goods carried by sea; 
(b) 20 days from the date on which the summary declaration is lodged 
in the case of goods carried otherwise than by sea. 
2. Where circumstances so warrant, the Comptroller may set a shorter period 
or authorize an extension of the periods referred to in paragraph 1. Such extension shall 
not, however, exceed the genuine requirements which are justified by the 
circumstances. 
CHAPTER 5 
TEMPORARY STORAGE OF GOODS 
Article 50 
Until such time as they are assigned a customs-approved treatment or use, goods 
presented to customs shall, following such presentation, have the status of goods in 
temporary storage. Such goods shall hereinafter be described as ''goods in temporary 
storage''. 
Article 51 
1. Goods in temporary storage shall be stored only in places approved by the 
Comptroller under the conditions laid down by him. 
2. The Comptroller may require the person holding the goods to provide 
security with a view to ensuring payment of any customs debt which may arise under 
Articles 203 or 204.

914 CAP. 337.] IMPORT DUTIES 
Article 52 
Without prejudice to the provisions of Article 42, goods in temporary storage 
shall be subject only to such forms of handling as are designed to ensure their 
preservation in an unaltered state without modifying their appearance or technical 
characteristics. 
Article 53 
1. The Comptroller shall without delay take all measures necessary, 
including the sale of the goods, to regularize the situation of goods in respect of which 
the formalities necessary for them to be assigned a customs-approved treatment or use 
are not initiated within the periods determined in accordance with Article 49. 
2. The Comptroller may, at the risk and expense of the person holding them, 
have the goods in question transferred to a special place, which is under customs 
supervision, until the situation of the goods is regularized. 
CHAPTER 6 
PROVISIONS APPLICABLE TO NON-MALTESE GOODS WHICH HAVE MOVED 
UNDER A TRANSIT PROCEDURE 
Article 54 
Article 38, with the exception of paragraph 1(a) thereof, and Articles 39 to 53 
shall not apply when goods already placed under a transit procedure are brought into 
Malta. 
Article 55 
Once non-Maltese goods which have moved under a transit procedure reach their 
destination in Malta have been presented to customs in accordance with the articles 
governing transit, Article 42 to 53 shall apply. 
CHAPTER 7 
OTHER PROVISIONS 
Article 56 
Where the circumstances so require, the Comptroller may have goods presented 
to customs destroyed. The Comptroller shall inform the holder of the goods 
accordingly. The costs of destroying the goods shall be borne by the holder. 
Article 57 
Where the Comptroller finds that goods have been brought unauthorized into 
Malta or have been withheld from customs surveillance, he shall take any measures 
necessary, including sale of the goods, in order to regularize their situation.

IMPORT DUTIES [CAP. 337. 915 
TITLE IV 
CUSTOMS-APPROVED TREATMENT OR USE 
CHAPTER 1 
GENERAL 
Article 58 
1. Save as otherwise provided, goods may at any time, under the conditions 
laid down, be assigned any customs-approved treatment or use irrespective of their 
nature or quantity, or their country of origin, consignment or destination. 
2. Paragraph 1 shall not preclude the imposition of prohibitions or 
restrictions justified on grounds of public morality, public policy or public security, the 
protection of health and life of humans, animals or plants, the protection of national 
treasures possessing artistic, historic or archaeological value or the protection of 
industrial and commercial property. 
CHAPTER 2 
CUSTOMS PROCEDURES 
Section 1 
Placing of goods under a customs procedure 
Article 59 
1. All goods intended to be placed under a customs procedure shall be 
covered by a declaration for that customs procedure. 
2. Maltese goods declared for an export, outward processing, transit or 
customs warehousing procedure shall be subject to customs supervision from the time 
of acceptance of the customs declaration until such time as they leave Malta or are 
destroyed or the customs declaration is invalidated. 
Article 60 
Insofar as customs legislation lays down no articles on the matter, the 
Comptroller shall determine the competence of the various customs offices, account 
being taken, where applicable, of the nature of the goods and the customs procedure 
under which they are to be placed. 
Article 61 
The customs declaration shall be made: 
(a) in writing; or 
(b) using a data-processing technique where provided for by

916 CAP. 337.] IMPORT DUTIES 
provisions laid down in accordance with customs legislation or where authorized 
by the Comptroller; or 
(c) by means of a normal declaration or any other act whereby the 
holder of the goods expresses his wish to place them under a customs procedure, 
where such a possibility is provided for by customs legislation. 
A. Declarations in writing 
I. Normal procedure 
Article 62 
1. Declarations in writing shall be made on a form corresponding to the 
official specimen prescribed for that purpose. They shall be signed and contain all the 
particulars necessary for implementation of the provisions governing the customs 
procedure for which the goods are declared. 
2. The declaration shall be accompanied by all the documents required for 
implementation of the provisions governing the customs procedure for which the goods 
are declared. 
Article 63 
Declarations which comply with the conditions laid down in Article 62 shall be 
accepted by the Comptroller immediately, provided that the goods to which they refer 
are presented to customs. 
Article 64 
1. Subject to Article 5, a customs declaration may be made by any person 
who is able to present the goods in question or to have them presented to the competent 
customs authority, together with all the documents which are required to be produced 
for the application of the articles governing the customs procedure in respect of which 
the goods were declared. 
2. However, 
(a) where acceptance of a customs declaration imposes particular 
obligations on a specific person, the declaration must be made by that person or 
on his behalf; 
(b) the declarant must be established in Malta. 
However, the condition regarding establishment in Malta shall not apply to 
persons who: 
- make a declaration for transit or temporary importation; 
- declare goods on an occasional basis, provided that the Comptroller 
considers this to be justified.

IMPORT DUTIES [CAP. 337. 917 
3. Paragraph 2(b) shall not preclude the application by the Comptroller of 
bilateral agreements concluded with other countries, or customary practices having 
similar effect, under which nationals of such countries may make customs declarations 
in Malta, subject to reciprocity. 
Article 65 
The declarant shall, at his request, be authorized to amend one or more of the 
particulars of the declaration after it has been accepted by customs. The amendment 
shall not have the effect of rendering the declaration applicable to goods other than 
those it originally covered. 
However, no amendment shall be permitted where authorization is requested 
after the customs authorities: 
(a) have informed the declarant that they intend to examine the goods; 
or, 
(b) have established that the particulars in question are incorrect; or, 
(c) have released the goods. 
Article 66 
1. The Comptroller shall, at the request of the declarant, invalidate a 
declaration already accepted where the declarant furnishes proof that goods were 
declared in error for the customs procedure covered by that declaration or that, as a 
result of special circumstances, the placing of the goods under the customs procedure 
for which they were declared is no longer justified. 
Nevertheless, where the customs authorities have informed the declarant of their 
intention to examine the goods, a request for invalidation of the declaration shall not be 
accepted until after the examination has taken place. 
2. The declaration shall not be invalidated after the goods have been released, 
except in cases defined by the Minister. 
3. Invalidation of the declaration shall be without prejudice to the application 
of the penal provisions in force. 
Article 67 
Save as otherwise expressly provided, the date to be used for the purposes of all 
the provisions governing the customs procedure for which the goods are declared shall 
be the date of acceptance of the declaration by the Comptroller. 
Article 68 
For the verification of declarations which they have accepted, the customs 
authorities may: 
(a) examine the documents covering the declaration and the

918 CAP. 337.] IMPORT DUTIES 
documents accompanying it. The Comptroller may require the declarant to 
present other documents for the purpose of verifying the accuracy of the 
particulars contained in the declaration; 
(b) examine the goods and take samples for analysis or for detailed 
examination. 
Article 69 
1. Transport of the goods to the places where they are to be examined and 
samples are to be taken, and all the handling necessitated by such examination or taking 
of samples, shall be carried out by or under the responsibility of the declarant. The costs 
incurred shall be borne by the declarant. 
2. The declarant shall be entitled to be present when the goods are examined 
and when samples are taken. Where they deem it appropriate, the customs authorities 
shall require the declarant to be present or represented when the goods are examined or 
samples are taken in order to provide them with the assistance necessary to facilitate 
such examination or taking of samples. 
3. Provided that samples are taken in accordance with the provisions in force, 
the Comptroller shall not be liable for payment of any compensation in respect thereof 
but shall bear the costs of their analysis or examination. 
Article 70 
1. Where only part of the goods covered by a declaration are examined, the 
results of the partial examination shall be taken to apply to all the goods covered by that 
declaration. 
However, the declarant may request a further examination of the goods if he 
considers that the results of the partial examination are not valid as regards the 
remainder of the goods declared. 
2. For the purposes of paragraph 1, where a declaration form covers two or 
more items, the particulars relating to each item shall be deemed to constitute a separate 
declaration. 
Article 71 
1. The results of verifying the declaration shall be used for the purposes of 
applying the provisions governing the customs procedure under which the goods are 
placed.
2. Where the declaration is not verified, the provisions referred to in 
paragraph 1 shall be applied on the basis of the particulars contained in the declaration. 
Article 72 
1. The customs authorities shall take the measures necessary to identify the 
goods where identification is required in order to ensure compliance with the conditions 
governing the customs procedure for which the said goods have been declared.

IMPORT DUTIES [CAP. 337. 919 
2. Means of identification affixed to the goods or means of transport shall be 
removed or destroyed only by the customs authorities or with their permission unless, 
as a result of unforeseeable circumstances or force majeure, their removal or 
destruction is essential to ensure the protection of the goods or means of transport. 
Article 73 
1. Without prejudice to Article 74, where the conditions for placing the 
goods under the procedure in question are fulfilled and provided the goods are not 
subject to any prohibitive or restrictive measures, the Comptroller shall release the 
goods as soon as the particulars in the declaration have been verified or accepted 
without verification. The same shall apply where such verification cannot be completed 
within a reasonable period of time and the goods are no longer required to be present 
for verification purposes. 
2. All the goods covered by the same declaration shall be released at the 
same time. 
For the purposes of this paragraph, where a declaration form covers two or more 
items, the particulars relating to each item shall be deemed to constitute a separate 
declaration. 
Article 74 
1. Where acceptance of a customs declaration gives rise to a customs debt, 
the goods covered by the declaration shall not be released unless the customs debt has 
been paid or secured. However, without prejudice to paragraph 2, this provision shall 
not apply to the temporary importation procedure with partial relief from import duties. 
2. Where, pursuant to the provisions governing the customs procedure for 
which the goods are declared, the Comptroller requires the provision of a security, the 
said goods shall not be released for the customs procedure in question until such 
security is provided. 
Article 75 
Any necessary measures, including confiscation and sale, shall be taken to deal 
with goods which: 
(a) cannot be released because: 
- it has not been possible to undertake or continue examination of the goods 
within the period prescribed by the Comptroller for reasons attributable to the 
declarant; or, 
- the documents which must be produced before the goods can be placed 
under the customs procedure requested have not been produced; or, 
- payments or security which should have been made or provided in respect 
of import duties or export duties, as the case may be, have not been made or 
provided within the period prescribed; or

920 CAP. 337.] IMPORT DUTIES 
- they are subject to bans or restrictions; 
(b) are not removed within a reasonable period after their release. 
II. Simplified procedure 
Article 76 
1. In order to simplify completion of formalities and procedures as far as 
possible while ensuring that operations are conducted in a proper manner, the 
Comptroller shall, under conditions laid down by the Minister, grant permission for: 
(a) the declaration referred to in Article 62 to omit certain of the 
particulars referred to in paragraph 1 of that Article for some of the documents 
referred to in paragraph 2 of that Article not to be attached thereto; 
(b) a commercial or administrative document, accompanied by request 
for the goods to be placed under the customs procedure in question, to be lodged 
in place of the declaration referred to in Article 62; 
(c) the goods to be entered for the procedure in question by means of 
an entry in the records; in this case, the Comptroller may waive the requirement 
that the declarant presents the goods to customs. 
The simplified declaration, commercial or administrative document or entry in 
the records must contain at least the particulars necessary for identification of the 
goods. Where the goods are entered in the records, the date of such entry must be 
included. 
2. Except in cases to be determined by the Comptroller, the declarant shall 
furnish a supplementary declaration which may be of a general, periodic or 
recapitulative nature. 
3. Supplementary declarations and the simplified declarations referred to in 
subparagraphs 1(a), (b) and (c), shall be deemed to constitute a single, indivisible 
instrument taking effect on the date of acceptance of the simplified declarations; in the 
cases referred to in subparagraph 1(c), entry in the records shall have the same legal 
force as acceptance of the declaration referred to in Article 62. 
4. Special simplified procedures for the transit procedure shall be laid down 
by the Comptroller. 
B. Other declarations 
Article 77 
1. Where the customs declaration is made by means of a data-processing 
technique within the meaning of Article 61(b), or by an oral declaration or any other act 
within the meaning of Article 61(c), Articles 62 to 76 shall apply mutatis mutandis 
without prejudice to the principles set out therein. 
2. Where the customs declaration is made by means of a data-processing

IMPORT DUTIES [CAP. 337. 921 
technique, the Comptroller may allow accompanying documents referred to in Article 
62(2) not to be lodged with the declaration. In this case the documents shall be kept at 
the Comptroller’s disposal. 
C. Post-clearance examination of declarations 
Article 78 
1. The customs authorities may, on their own initiative or at the request of the 
declarant, amend the declaration after release of the goods. 
2. The customs authorities may, after releasing the goods and in order to 
satisfy themselves as to the accuracy of the particulars contained in the declaration, 
inspect the commercial documents and data relating to the import or export operations 
in respect of the goods concerned or to subsequent commercial operations involving 
those goods. Such inspections may be carried out at the premises of the declarant, of 
any other person directly or indirectly involved in the said operations in a business 
capacity or of any other person in possession of the said document and data for business 
purposes. Those authorities may also examine the goods where it is still possible for 
them to be produced. 
3. Where revision of the declaration or post-clearance examination indicates 
that the provisions governing the customs procedure concerned have been applied on 
the basis of incorrect or incomplete information, the customs authorities shall, in 
accordance with any provisions laid down, take the measures necessary to regularize 
the situation, taking account of the new information available to them. 
4. When it is deemed necessary that officials from other Government 
Departments participate in post clearance inspections the provisions in this section shall 
apply also to those officials. 
Section 2 
Release for free circulation 
Article 79 
Release for free circulation shall confer on non-Maltese goods the customs status 
of Maltese goods. 
It shall entail application of commercial policy measures, completion of the other 
formalities laid down in respect of the importation of goods and the charging of any 
duties legally due. 
Article 80 
1. By way of derogation from Article 67, provided that the import duty 
chargeable on the goods is one of the duties referred to in Article 4 (10) and that the rate 
of duty is reduced after the date of acceptance of the declaration for release for free 
circulation but before the goods are released, the declarant may request application of 
the more favourable rate.

922 CAP. 337.] IMPORT DUTIES 
2. Paragraph 1 shall not apply where it has not been possible to release the 
goods for reasons attributable to the declarant alone. 
Article 81 
Where a consignment is made up of goods falling within different tariff 
classifications, and dealing with each of those goods in accordance with its tariff 
classification for the purpose of drawing up the declaration would entail a burden of 
work and expense disproportionate to the import duties chargeable, the Comptroller 
may, at the request of the declarant, agree that import duties be charged on the whole 
consignment on the basis of the tariff classification of the goods which are subject to 
the highest rate of import duty. 
Article 82 
1. Where goods are released for free circulation at a reduced or zero rate of 
duty on account of their end-use, they shall remain under customs supervision. Customs 
supervision shall end when the conditions laid down for granting such a reduced or zero 
rate of duty cease to apply, where the goods are exported or destroyed or where the use 
of the goods for purposes other than those laid down for the application of the reduced 
or zero rate of duty is permitted subject to payment of the duties due. 
2. Articles 88 and 90 shall apply mutatis mutandis to the goods referred to in 
paragraph 1. 
Article 83 
Goods released for free circulation shall lose their customs status as Maltese 
goods where: 
(a) the declaration for release for free circulation is invalidated after 
release, or 
(b) the imported duties payable on those goods are repaid or remitted: 
- under the inward processing procedure in the form of the drawback 
system; 
or 
- in respect of defective goods or goods which fail to comply with the terms 
of the contract, pursuant to Article 238; or 
- in situations of the type referred to in Article 239 where repayment or 
remission is conditional upon the goods being exported or re-exported or being 
assigned an equivalent customs-approved treatment or use.

IMPORT DUTIES [CAP. 337. 923 
Section 3 
SUSPENSIVE ARRANGEMENTS AND CUSTOMS PROCEDURES WITH 
ECONOMIC IMPACT 
A. Provisions common to several procedures 
Article 84 
1. In Articles 85 to 90: 
(a) In the case of non-Maltese goods the term ''procedure'' applies to 
the following arrangements: 
- external transit 
- customs warehousing; 
- inward processing in the form of a system of suspension; 
- processing under customs control; 
- temporary importation; 
(b) Where the term ''customs procedure with economic impact'' is 
used, it applies to the following arrangements: 
- customs warehousing; 
- inward processing; 
- processing under customs control; 
- temporary importation 
- outward processing; 
2. ''Import goods'' means goods placed under a ''suspensive procedure'' and 
goods which, under the inward processing procedure in the form of the drawback 
system, have undergone the formalities for release for free circulation and the 
formalities provided for in Article 125. 
3. ''Goods in the unaltered state'' means import goods which, under the 
inward processing procedure or the procedures for processing under customs control, 
have undergone no form of processing. 
4. ''Suspensive arrangement'' means an arrangement applied to the 
production, processing, holding and movement of products, while import duty and 
other import charges are suspended. 
5. ''Commercial policy measures'' includes tariff or non-tariff measures other 
than import duties and other import/export charges applicable to customs procedures.

924 CAP. 337.] IMPORT DUTIES 
Article 85 
Unless otherwise provided, the use of any customs procedure with economic 
impact shall be conditional upon authorisation being issued by the Comptroller. 
Article 86 
Without prejudice to the additional special conditions governing the procedure in 
question, the authorisation referred to in Article 85 and that referred to in Article 100 
(1) shall be granted only: 
- to persons who offer every guarantee necessary for the proper conduct of 
operations; 
- where the Comptroller can supervise and monitor the procedure without 
having to introduce administrative arrangements disproportionate to the economic 
needs involved. 
Article 87 
1. The conditions under which the procedure in question is used shall be set 
out in the authorisation. 
2. The holder of the authorisation shall notify the Comptroller of all factors 
arising after the authorisation was granted which may influence its continuation or 
content. 
Article 87A 
Any products or goods obtained from goods placed under a suspensive 
arrangement shall be considered as being placed under the same arrangement. 
Article 88 
The Comptroller or the Minister, as the case may be, may make the placing of 
goods under a suspensive arrangement conditional upon the provision of security in 
order to ensure that any customs duties and other import/export charges which may be 
incurred in respect of those goods will be paid. 
Special provisions concerning the provision of security may be laid down in the 
context of a specific suspensive arrangement. 
Article 89 
1. A suspensive arrangement with economic impact shall be discharged when 
a new customs-approved treatment or use is assigned either to the goods placed under 
that arrangement or to compensating or processed products placed under it. 
2. The Comptroller shall take all the measures necessary to regularise the 
position of goods in respect of which a procedure has not been discharged under the 
conditions prescribed.

IMPORT DUTIES [CAP. 337. 925 
Article 90 
The rights and obligations of the holder of a customs procedure with economic 
impact may, on the conditions laid down by the Comptroller, be transferred 
successively to other persons who fulfil any conditions laid down in order to benefit 
from the procedure in question. 
B. External transit 
I. General provisions 
Article 91 
1. The external transit procedure shall allow the movement from one point to 
another within the customs territory of Malta of: 
(a) non-Maltese goods, without such goods being subject to import 
duties and other charges or to commercial policy measures; 
(b) Maltese goods, in cases and on conditions determined by the 
Comptroller, in order to prevent products covered by or benefiting from export 
measures from either evading or benefiting unjustifiably from such measures. 
2. Movement as referred to in paragraph 1 shall take place: 
(a) under the external transit procedure; or 
(b) under cover of a TIR carnet (TIR Convention) provided that such 
movement: 
(1) began or is to end outside Malta; or 
(2) relates to consignments of goods which must be unloaded 
in Malta and which are conveyed with goods to be unloaded in another 
country; 
(3) is effected between two points in Malta through the 
territory of another country. 
(c) under cover of an ATA carnet used as a transit document; 
(d) by post (including parcel post). 
3. The external transit procedure shall apply without prejudice to the specific 
provisions applicable to the movement of goods placed under a customs procedure with 
economic impact. 
Article 92 
1. The external transit procedure shall end when the goods and the 
corresponding documents are produced at the customs office of destination in 
accordance with the provisions of the procedure in question.

926 CAP. 337.] IMPORT DUTIES 
2. The Comptroller shall discharge the procedure when he is in a 
position to establish on the basis of the data available that the procedure has ended 
correctly. 
II. Specific provisions relating to external transit 
Article 93 
The external transit procedure shall apply to goods passing through the territory 
of another country only if: 
(a) provision is made to that effect under an international agreement; 
or 
(b) carriage through that country is effected under cover of a single 
transport document drawn up in Malta; in such case the operation of that 
procedure shall be suspended in the territory of the other country. 
Article 94 
1. The principal shall provide a guarantee in order to ensure payment of any 
customs debt or other charges which may be incurred in respect of the goods. 
2. The guarantee shall be either: 
(a) an individual guarantee covering a single transit operation; or 
(b) a comprehensive guarantee covering a number of transit operations 
where the principal has been authorised to use such a guarantee by the 
Comptroller. 
3. The authorisation referred to in paragraph 2(b) shall be granted only to 
persons who:
(a) are established in Malta; 
(b) are regular users of transit procedures or who are known to the 
customs authorities to have the capacity to fulfil their obligations in relation to 
these procedures, and 
(c) have not committed serious or repeated offences against customs 
or tax laws. 
4. Persons who satisfy the Comptroller that they meet higher standards of 
reliability may be authorised to use a comprehensive guarantee for a reduced amount or 
have a guarantee waiver. The additional criteria for this authorisation shall include: 
(a) the correct use of the transit procedures during a given period; 
(b) cooperation with the customs authorities, and 
(c) in respect of the guarantee waiver, a good financial standing which

IMPORT DUTIES [CAP. 337. 927 
is sufficient to fulfil the commitments of the said persons. 
The detailed rules for authorisations granted under this paragraph shall be 
determined by the Comptroller. 
5. The guarantee waiver authorised in accordance with paragraph 4 shall not 
apply to external transit operations involving goods which, as determined by the 
Comptroller, are considered to present increased risks. 
6. In line with the principles underlying paragraph 4, recourse to the 
comprehensive guarantee may, in the case of external transit, be temporarily prohibited 
by the Comptroller as an exceptional measure in special circumstances. 
7. In line with the principles underlying paragraph 4, recourse to the 
comprehensive guarantee may, in the case of external transit, be temporarily prohibited 
by the Comptroller in respect of goods which, under the comprehensive guarantee, have 
been identified as being subject to large-scale fraud. 
Article 95 
Except in cases to be determined where necessary by the Comptroller, no 
guarantee need be furnished for: 
(a) journeys by air; 
(b) carriage by pipeline. 
Article 96 
1. The principal shall be the person responsible under the external transit 
procedure. He shall be responsible for: 
(a) production of the goods intact at the customs office of destination 
by the prescribed time limit and with due observance of the measures adopted by 
the customs authorities to ensure identification; 
(b) observance of the provisions relating to the transit procedure. 
2. Notwithstanding the principal’s obligations under paragraph 1, a carrier or 
recipient of goods who accepts goods knowing that they are moving under transit shall 
also be responsible for production of the goods intact at the customs office of 
destination by the prescribed time limit and with due observance of the measures 
adopted by the customs authorities to ensure identification. 
Article 97 
1. The detailed rules for the operation of the procedure and the exemptions 
shall be determined by the Comptroller. 
2. Provided that the implementation of measures applying to goods is 
guaranteed, the Minister shall have the right, by bi-lateral or multilateral arrangement, 
to establish with other countries simplified procedures consistent with criteria to be set

928 CAP. 337.] IMPORT DUTIES 
according to the circumstances and applying to certain types of goods traffic or specific 
undertakings. 
C. Customs Warehouses 
Article 98 
1. The customs warehousing procedure shall allow the storage in a customs 
warehouse of: 
(a) non-Maltese goods, without such goods being subject to import 
duties or commercial policy measures; 
(b) Maltese goods, where Maltese legislation governing specific fields 
provides that their being placed in a customs warehouse shall attract the 
application of measures normally attaching to the export of such goods. 
2. ''Customs warehouse'' means any place approved by the Minister and 
under the supervision of the Comptroller where goods may be stored under the 
conditions laid down by the Minister. 
3. Cases in which the goods referred to in paragraph 1 may be placed under 
the customs warehousing procedure without being stored in a customs warehouse shall 
be determined in accordance with the procedure established by the Comptroller. 
Article 99 
A customs warehouse may be either a public warehouse or a private warehouse. 
''Public warehouse" means a customs warehouse available for use by any person 
for the warehousing of goods; 
''Private warehouse" means a customs warehouse reserved for the warehousing 
of goods by the warehousekeeper. 
The warehousekeeper is the person authorised to operate the customs warehouse. 
The depositer shall be the person bound by the declaration placing the goods 
under the customs warehousing procedure or to whom the rights and obligations of 
such a person have been transferred. 
Article 100 
1. Operation of a customs warehouse shall be subject to the issue of an 
authorisation by the Minister, unless the Customs authorities operate the customs 
warehouse themselves. 
2. Any person wishing to operate a customs warehouse must make a request 
in writing containing the information required for granting the authorisation, in 
particular demonstrating that an economic need for warehousing exists. The 
authorisation shall lay down the conditions for operating the customs warehouse.

IMPORT DUTIES [CAP. 337. 929 
3. The authorisation shall be issued only to persons established in Malta. 
Article 101 
The warehousekeeper shall be responsible for: 
(a) ensuring that while the goods are in the customs warehouse they 
are not removed from customs supervision; 
(b) fulfilling the obligations that arise from the storage of goods 
covered by the customs warehousing procedure; and 
(c) complying with the particular conditions specified in the 
authorisation. 
Article 102 
1. By way of derogation from Article 101, where the authorisation concerns a 
public warehouse, it may provide that the responsibilities referred to in Article 101(a) 
and/or (b) devolve exclusively upon the depositor. 
2. The depositor shall at all times be responsible for fulfilling the obligations 
arising from the placing of goods under the customs warehousing procedure. 
Article 103 
The rights and obligations of a warehousekeeper may, with the agreement of the 
Comptroller, be transferred to another person. 
Article 104 
Without prejudice to Article 88, the Comptroller may demand that the 
warehousekeeper provide a guarantee in connection with the responsibilities specified 
in Article 101. 
Article 105 
A person designated by the Comptroller shall keep stock records of all the goods 
placed under the customs warehousing procedure in a form approved by the said 
Comptroller. Stock records are not necessary where a public warehouse is operated by 
the Comptroller. 
Subject to the application of Article 86 the Comptroller may dispense with stock 
records where the responsibilities referred to in Article 101(a) and/or (b) lie exclusively 
with the depositor and the goods are placed under that procedure on the basis of a 
written declaration forming part of the normal procedure or an administrative document 
in accordance with Article 76 (1)(b). 
Article 106 
1. Where an economic need exists and customs supervision is not adversely 
affected thereby, the Comptroller may allow:

930 CAP. 337.] IMPORT DUTIES 
(a) Maltese goods other than those referred to in Article 98(1)(b) to be 
stored on the premises of a customs warehouse; 
(b) non-Maltese goods to be processed on the premises of a customs 
warehouse under the inward processing procedure, subject to the conditions 
provided for by that procedure. The formalities which may be dispensed with in 
a customs warehouse shall be determined in accordance with the procedure 
established by the Comptroller; 
(c) non-Maltese goods to be processed on the premises of a customs 
warehouse under the procedure for processing under customs control, subject to 
the conditions provided for by that procedure. The formalities which may be 
dispensed with in a customs warehouse shall be determined in accordance with 
the procedure established by the Comptroller. 
2. In the cases referred to in paragraph 1, the goods shall not be subject to the 
customs warehousing procedure. 
3. The Comptroller may require the goods referred to in paragraph 1 to be 
entered in the stock records provided for in Article 105. 
Article 107 
Goods placed under the customs warehousing procedure shall be entered in the 
stock records provided for in Article 105 as soon as they are brought into the customs 
warehouse. 
Article 108 
There shall be no limit to the length of time goods may remain under the customs 
warehousing procedure. 
However, in exceptional cases, the Comptroller may set a time limit by which the 
depositor must assign the goods a new customs-approved treatment or use. 
Article 109 
1. Import goods may undergo the usual forms of handling intended to 
preserve them, improve their appearance or marketable quality or prepare them for 
distribution or resale. 
2. The forms of handling provided for in the first paragraph must be 
authorised in advance by the Comptroller, who shall lay down the conditions under 
which they may take place. 
3. The lists of the forms of handling referred to in paragraph 1 are provided 
for in Annex B to the Customs Code, and may be amended by the Minister. 
Article 110 
1. Where circumstances so warrant, goods placed under the customs 
warehousing procedure may be temporarily removed from the customs warehouse.

IMPORT DUTIES [CAP. 337. 931 
Such removal must be authorised in advance by the Comptroller, who shall stipulate the 
conditions on which it may take place. 
2. While they are outside the customs warehouse the goods may undergo the 
forms of handling referred to in Article 109 on the conditions set out therein. 
Article 111 
The Comptroller may allow goods placed under the customs warehousing 
procedure to be transferred from one customs warehouse to another. 
Article 112 
1. Where a customs debt is incurred in respect of import goods and the 
customs value of such goods is based on a price actually paid or payable which includes 
the cost of warehousing and of preserving goods while they remain in the warehouse, 
such costs need not be included in the customs value if they are shown separately from 
the price actually paid or payable for the goods. 
2. Where the said goods have undergone the usual forms of handling within 
the meaning of Article 109, the nature of the goods, the customs value and the quantity 
to be taken into account in determining the amount of import duties shall, at the request 
of the declarant, be those which would be taken into account for the goods, at the time 
referred to in Article 214, if they had not undergone such handling. However, 
derogations from this provision may be adopted by the Comptroller. 
3. Where import goods are released for free circulation in accordance with 
Article 76(1)(c), the nature of the goods, the customs value and the quantity to be taken 
into account for the purposes of Article 214 shall be those applicable to goods at the 
time when they are placed under the customs warehousing procedure. 
The first subparagraph shall apply provided that the rules of assessment relating 
to those goods were ascertained or accepted at the time when the goods were placed 
under the customs-warehousing procedure, unless the declarant requests their 
application at the time when the customs debt is incurred. 
Article 113 
The provisions of the first subparagraph of Article 112 (3)are without prejudice 
to a post-clearance examination within the meaning of Article 78. 
D. Inward Processing 
I. General 
Article 114 
1. Without prejudice to Article 115, the inward processing procedure shall 
allow the following goods to be used in Malta in one or more processing operations: 
(a) Non-Maltese goods intended for re-export from Malta in the form 
of compensating products, without such goods being subject to import duties or

932 CAP. 337.] IMPORT DUTIES 
commercial policy measures; 
(b) Goods released for free circulation with repayment or remission of 
the import duties chargeable on such goods if they are exported from Malta in 
the form of compensating products. 
2. The following expressions shall have the following meanings: 
(i) "suspension system": the inward processing relief 
arrangements as provided for in paragraph 1(a); 
(ii) "drawback system": the inward processing relief 
arrangements as provided for in paragraph 1(b); 
(iii) "processing operations": 
- the manufacturing of goods including erecting and assembling them or 
fitting them to other goods; 
- the processing of goods; 
- the repair of goods, including restoring them and putting them in order; 
and
- the use of certain goods which are not to be found in the compensating 
products, but which allow or facilitate the production of those products, even if 
they are entirely or partially used up in the process. 
(iv) "compensating products": all products resulting from 
processing operations; 
(v) "equivalent goods'': Maltese goods which are used instead 
of the import goods for the manufacture of compensating products; 
(vi) "rate of yield": the quantity or percentage of compensating 
products obtained from the processing of a given quantity of import goods. 
Article 115 
1. Where the conditions laid down in paragraph 2 of this Article are fulfilled, 
and subject to paragraph 4 hereof, the Comptroller shall allow: 
(a) compensating products to be obtained from equivalent goods; 
(b) compensating products obtained from equivalent goods to be 
exported from Malta before importation of the import goods. 
2. Equivalent goods must be of the same quality and have the same 
characteristics as the import goods. However, in specific cases as may be determined by 
the Comptroller, equivalent goods may be allowed to be at a more advanced stage of 
manufacture than the import goods.

IMPORT DUTIES [CAP. 337. 933 
3. Where paragraph 1 of this Article applies, the import goods shall be 
regarded for customs purposes as equivalent goods and the latter as import goods. 
4. Measures aimed at prohibiting, imposing certain conditions for or 
facilitating recourse to paragraph 1 may be adopted by the Comptroller. 
5. Where subparagraph 1(b) of this Article is applied and the compensating 
products would be liable to export duties if they were not being exported or re-exported 
under an inward processing operation, the holder of the authorization shall provide a 
security to ensure payment of the duties should the import goods not be imported within 
the period prescribed. 
II. Grant of the authorisation 
Article 116 
The application for the Comptroller’s authorisation to use the inward processing 
procedure shall be made by the person who carries out the processing operations or who 
arranges for them to be carried out. 
Article 117 
The authorisation shall be granted only: 
(a) to persons established in Malta. However, the authorisation may be 
granted to persons established outside Malta in respect of imports of a noncommercial 
nature; 
(b) where, without prejudice to the use of the goods referred to in the 
last indent of Article 114(2)(iii) under ''processing operations'', 
(i) the import goods can be identified in the compensating 
products or, 
(ii) in the case referred to in Article 115, where compliance 
with the conditions laid down in respect of equivalent goods can be 
verified; 
(c) where the inward processing procedure can help create the most 
favourable conditions for the export or re-export of compensating products, 
provided that the essential interests of Maltese producers are not adversely 
affected. The cases in which the economic conditions are deemed to have been 
fulfilled may be determined by the Comptroller. 
III. Operation of the procedure 
Article 118 
1. The Comptroller shall specify the period within which the compensating 
products must be exported or re-exported or assigned another customs-approved 
treatment or use. That period shall take account of the time required to carry out the 
processing operations and dispose of the compensating products.

934 CAP. 337.] IMPORT DUTIES 
2. The period shall run from the date on which the non-Maltese goods are 
placed under the inward processing procedure. The Comptroller may grant an extension 
on submission of a duly substantiated request by the holder of the authorization. 
For reasons of simplification, it may be decided that a period which commences 
in the course of a calendar month or quarter shall end on the last day of a subsequent 
calendar month or quarter respectively. 
3. Where Article 115(1)(b)applies, the Comptroller shall specify the period 
within which the non-Maltese goods must be declared for the procedure. That period 
shall run from the date of acceptance of the export declaration relating to the 
compensating products obtained from the corresponding equivalent goods. 
4. Specific time limits may be laid down as approved by the Comptroller for 
certain processing operations or for certain import goods. 
Article 119 
1. The Comptroller shall set either the rate of yield of the operation, or where 
appropriate, the method of determining such rate. The rate of yield shall be determined 
on the basis of the actual circumstances in which the processing operation is, or is to be, 
carried out. 
2. Where circumstances so warrant and, in particular, in the case of 
processing operation customarily carried out under clearly defined technical conditions 
involving goods of substantially uniform characteristics and resulting in the production 
of compensating products of uniform quality, standard rates of yield may be set as 
determined by the Comptroller on the basis of actual data previously ascertained. 
Article 120 
The cases in which and the conditions under which goods in the unaltered state 
or compensating products shall be considered to have been released for free circulation 
may be determined by the Comptroller. 
Article 121 
Subject to Article 122, where a customs debt is incurred, the amount of such debt 
shall be determined on the basis of the taxation elements appropriate to the import 
goods at the time of acceptance of the declaration of placing of these goods under the 
inward processing procedure. 
Article 122 
By way of derogation from Article 121, compensating products: 
(a) shall be subject to import duties calculated in accordance with the 
rules applicable to the customs procedure in question or to free zones or free 
warehouses where they have been placed under a suspensive arrangement or in a 
free zone or free warehouse; 
However, 

IMPORT DUTIES [CAP. 337. 935 
- the person concerned may request that duty be assessed in accordance 
with Article 121; 
- in cases where the compensating products have been assigned a customsapproved 
treatment or use referred to above other than processing under customs 
control, the amount of the import duty levied shall be at least equal to the amount 
calculated in accordance with Article 121; 
(b) the Comptroller may subject compensating products to the articles 
governing assessment of duty laid down under the procedure for processing 
under customs control - which procedure is provided for in Article 130 - where 
the import goods could have been placed under that procedure; 
(c) shall enjoy favourable tariff treatment owing to the special use for 
which they are intended, where provision is made for such treatment in the case 
of identical imported goods; 
(d) shall be admitted free of import duty where such duty-free 
provision is made in the case of identical goods imported in accordance with 
Article 184. 
IV. Processing operations outside Malta 
Article 123 
1. Some or all of the compensating products or goods in the unaltered state 
may be temporarily exported for the purpose of further processing outside Malta if the 
Comptroller so authorizes, in accordance with the conditions laid down in the outward 
processing provisions, as provided for in the outward processing provisions. 
2 Where a customs debt becomes due in respect of products re-imported 
after processing outside Malta, the following shall be charged: 
(a) import duties on the compensating products or goods in the 
unaltered state referred to in paragraph 1 of this Article, calculated in accordance 
with Articles 121 and 122; and 
(b) import duties on products re-imported after processing outside 
Malta, the amount of which shall be calculated in accordance with the provisions 
relating to the outward processing procedure, on the same conditions as would 
have applied had the products exported under the latter procedure been released 
for free circulation before such export took place. 
V. Special provisions relating to the drawback system 
Article 124 
1. The drawback system may be used for all goods. It shall not, however, be 
usable where, at the time the declaration of release for free circulation is accepted: 
- the import goods are subject to quantitative import restrictions,

936 CAP. 337.] IMPORT DUTIES 
- a tariff measure within quotas is applied to the import goods, 
- an export refund or tax has been set for the compensating products. 
2. Moreover, no reimbursement of import duties under the drawback system 
shall be possible if, at the time the export declaration for the compensating products is 
accepted, these products are subject to an export refund or tax which has been set for 
them. 
3. Derogations from paragraph 1 and 2 may be laid down by the Comptroller. 
Article 125 
1. The declaration of release for free circulation shall indicate that the 
drawback system is being used and shall provide particulars of the authorization. 
2. At the request of the Comptroller, the said authorization shall be attached 
to the declaration of release for free circulation. 
Article 126 
Under the drawback system, Article 115(1)(b), (3) and (5), Article 118(3), 
Articles 120, 121 and 129 shall not apply. 
Article 127 
Temporary exportation of compensating products carried out as provided for in 
Article 123 (1)shall not be considered to be exportation within the meaning of Article 
128 except where such products are not re-imported into Malta within the period 
prescribed in the authorisation. 
Article 128 
1. The holder of the authorization may ask for the import duty to be repaid or 
remitted where he can establish to the satisfaction of the Comptroller that import goods 
released for free circulation under the drawback system in the form of compensating 
products or goods in the unaltered state have been either: 
- exported; or 
- placed, with a view to being subsequently re-exported, under the transit 
procedure, the customs warehousing procedure, the temporary importation 
procedure or the inward processing procedure (suspensive arrangement), or in a 
free zone or free warehouse, 
provided that all conditions for use of the procedure have also been fulfilled. 
2. For the purposes of being assigned a customs-approved treatment or use 
referred to in the second indent of paragraph 1, compensating products or goods in the 
unaltered state shall be considered to be non-Maltese goods. 
3. The period within which the application for repayment must be made shall

IMPORT DUTIES [CAP. 337. 937 
be determined by the Comptroller. 
4. Without prejudice to point (a) of Article 122, where compensating 
products or goods in the unaltered state placed under a customs procedure or in a free 
zone or free warehouse in accordance with paragraph 1 are released for free circulation, 
the amount of import duties repaid or remitted shall be considered to constitute the 
amount of the customs debt. 
VI. Other Provisions 
Article 129 
The inward processing procedure, applying the suspension system shall also 
apply in order that the compensating products may qualify for exemption from the 
export duties to which identical products obtained from Maltese goods instead of 
import goods would be liable. 
E. Processing under customs control 
Article 130 
The procedure for processing under customs control shall allow non-Maltese 
goods to be used in Malta in operations which alter their nature or state, without their 
being subject to import duties or commercial policy measures, and shall allow the 
products resulting from such operations to be released for free circulation at the rate of 
import duty appropriate to them. Such products shall be termed processed products. 
Article 131 
Annex A to the Customs Code lists the cases in which the procedure for 
processing under customs control may be used. 
Article 132 
The application for the Comptroller’s authorisation for processing under customs 
control shall be made by the person who carries out the processing or arranges for it to 
be carried out. 
Article 133 
Authorization shall be granted only: 
(a) to persons established in Malta; 
(b) where the import goods can be identified in the processed 
products; 
(c) where the goods cannot be economically restored after processing 
to their description or state as it was when they were placed under the procedure; 
(d) where use of the procedure cannot result in circumvention of the 
effect of the articles concerning origin and quantitative restrictions applicable to

938 CAP. 337.] IMPORT DUTIES 
the imported goods; 
(e) where the necessary conditions for the procedure to help create or 
maintain a processing activity in Malta without adversely affecting the essential 
interests of Maltese producers of similar goods are fulfilled. The cases in which 
the economic conditions are deemed to have been fulfilled may be determined by 
the Comptroller. 
Article 134 
Article 118 (1), (2)and (4) and Article 119 shall apply mutatis mutandis. 
Article 135 
Where a customs debt becomes due in respect of goods in the unaltered state or 
of products that are at an intermediate stage of processing as compared with that 
provided for in the authorization, the amount of that debt shall be determined on the 
basis of the items of charge elements appropriate to the import goods at the time of 
acceptance of the declaration relating to the placing of the goods under the procedure 
for processing under customs control.
Article 136 
Where the import goods qualified for favourable tariff treatment when they were 
placed under the procedure for processing under customs control, and such favourable 
tariff treatment is applicable to products identical to the processed products released for 
free circulation, the import duties to which the processed products are subject shall be 
calculated by applying the rate of duty applicable under that treatment. 
F. Temporary importation 
Article 137 
The temporary importation procedure shall allow the use in Malta, with total or 
partial relief from import duties and without their being subject to commercial policy 
measures, of non-Maltese goods intended for re-export without having undergone any 
change except normal depreciation due to the use made of them. 
Article 138 
Authorization for temporary importation shall be granted by the Comptroller at 
the request of the person who uses the goods or arranges for them to be used. 
Article 139 
The Comptroller shall refuse to authorize use of the temporary importation 
procedure where it is impossible to ensure that the import goods can be identified. 
However, the Comptroller may authorize use of the temporary importation 
procedure without ensuring that the goods can be identified where, in view of the nature 
of the goods or of the operations to be carried out, the absence of identification 
measures is not liable to give rise to any abuse of the procedure.

IMPORT DUTIES [CAP. 337. 939 
Article 140 
1. The Comptroller shall determine the period within which import goods 
must have been re-exported or assigned a new customs-approved treatment or use. Such 
period must be long enough for the objective of authorized use to be achieved. 
2. Without prejudice to the special periods laid down in accordance with 
Article 141, the maximum period during which goods may remain under the temporary 
importation procedure shall be 24 months. The Comptroller may, however, determine 
shorter periods with the agreement of the person concerned. 
3. However, where exceptional circumstances so warrant, the Comptroller 
may, at the request of the person concerned and within reasonable limits, extend the 
periods referred to in paragraphs 1 and 2 in order to permit the authorized use. 
Article 141 
The case and the special conditions under which the temporary importation 
procedure may be used with total relief from import duties shall be determined by the 
Comptroller. 
Article 142 
1. Use of the temporary importation procedure with partial relief from import 
duties shall be granted in respect of goods which are not covered by the provisions 
adopted in accordance with Article 141 or which are covered by such provisions but do 
not fulfil the conditions laid down therein for the grant of temporary importation with 
total relief. 
2. The list of goods in respect of which the temporary importation procedure 
with partial relief from import duties may not be used shall be drawn up by the 
Comptroller. 
Article 143 
1. The amount of import duties payable in respect of goods placed under the 
temporary importation procedure with partial relief from import duties shall be set at 
3%, for every month or fraction of a month during which the goods have been placed 
under the temporary importation procedure with partial relief, of the amount of duties 
which would have been payable on the said goods had they been released for free 
circulation on the date on which they were placed under the temporary importation 
procedure. 
2. The amount of import duties to be charged shall not exceed that which 
would have been charged if the goods concerned had been released for free circulation 
on the date on which they were placed under the temporary importation procedure, 
leaving out of account any interest which may be applicable. 
3. Transfer of the rights and obligations deriving from the temporary 
importation procedure pursuant to Article 90 shall not mean that the same relief 
arrangements must be applied to each of the periods of use to be taken into

940 CAP. 337.] IMPORT DUTIES 
consideration. 
4. Where the transfer referred to in paragraph 3 is made with partial relief for 
both persons authorized to use the procedure during the same month, the holder of the 
initial authorization shall be liable to pay the amount of import duties due for the whole 
of that month. 
Article 144 
1. Where a customs debt is incurred in respect of import goods, the amount 
of such debt shall be determined on the basis of the taxation elements appropriate to 
those goods at the time of acceptance of the declaration of their placing under the 
temporary importation procedure. However, where the provisions of Article 141 so 
provide, the amount of the debt shall be determined on the basis of the taxation 
elements appropriate to the goods in question at the time referred to in Article 214. 
2. Where, for a reason other than the placing of goods under the temporary 
importation procedure with partial relief from import duties, customs debt is incurred in 
respect of goods placed under the said procedure, the amount of that duty shall be equal 
to the difference between the amount of debt calculated pursuant to paragraph 1 and 
that payable pursuant to Article 143. 
G. Outward Processing 
I. General 
Article 145 
1. The outward processing procedure shall, without prejudice to the 
provisions governing specific fields relating to the standard exchange system laid down 
in Articles 154 to 159 or to Article 123, allow Maltese goods to be exported temporarily 
from Malta in order to undergo processing operations and the products resulting from 
these operations to be released for free circulation with total or partial relief from 
import duties. 
2. Temporary exportation of Maltese goods shall entail the application of 
export duties, commercial policy measures and other formalities for the exit of Maltese 
goods from Malta. 
3. In these Articles, unless the context otherwise requires: 
"temporary export goods" means goods placed under the outward processing 
procedure; 
"processing operations" means the operations referred to in Article 114(2)(iii), 
first, second and third indents; 
"compensating products" means all products resulting from processing 
operations; 
"rate of yield" means the quantity or percentage of compensating products 
obtained from the processing of a given quantity of temporary export goods.

IMPORT DUTIES [CAP. 337. 941 
Article 146 
1. The outward processing procedure shall not be open to Maltese goods: 
- whose export gives rise to repayment or remission of import duties, 
- which, prior to export, were released for free circulation with total relief 
from import duties by virtue of end use, for as long as the conditions for granting 
such relief continue to apply. 
2. However, derogations from the second indent of paragraph 1 may be 
determined by the Comptroller. 
II. Grant of the authorisation 
Article 147 
1. The application for the Comptroller’s authorisation for the use of the 
Outward Processing Procedure shall be made by the person who arranges for the 
processing operations to be carried out. 
2. Without prejudice to Article 147(1), authorization to use the outward 
processing procedure may also be granted by the Comptroller to another person other 
than that referred to in Paragraph 1 in respect of goods of Maltese origin within the 
meaning of Title II, Chapter 2, Section 1, where the processing operation consists in 
incorporating those goods into goods obtained outside Malta and imported as 
compensating products, provided that use of the procedure helps to promote the sale of 
export goods without adversely affecting the essential interests of Maltese producers of 
products identical or similar to the imported compensating products. 
The cases in which and the arrangements under which the preceding 
subparagraph shall apply shall be determined by the Comptroller. 
Article 148 
Authorisation shall be granted only: 
(a) to persons established in Malta; 
(b) (i) where it is considered that it will be possible to establish 
that the compensating products have resulted from processing of the temporary 
export goods. 
(ii) the cases in which derogations from subparagraph b(i) may 
apply and the conditions under which such derogations shall apply shall be 
determined by the Comptroller; 
(c) where authorization to use the outward processing procedure is not 
liable to seriously harm the essential interests of Maltese producers (economic 
conditions).

942 CAP. 337.] IMPORT DUTIES 
III. Operation of the procedure 
Article 149 
1. The Comptroller shall specify the period within which the compensating 
products must be imported into Malta. He may extend that period on submissions of a 
duly substantiated request by the holder of the authorization. 
2. The Comptroller shall set either the rate of yield of the operation or, where 
necessary, the method of determining that rate. 
Article 150 
1. The total or partial relief from import duties provided for in Article 151 (1) 
shall be granted only where the compensating products are declared for release for free 
circulation in the name of or on behalf of; 
(a) the holder of the authorization, 
or 
(b) any other person established in Malta provided that person has 
obtained the consent of the holder of the authorization and the conditions of the 
authorization are fulfilled. 
2. The total or partial relief from import duties provided for in Article 151 
shall not be granted where one of the conditions or obligations relating to the outward 
processing procedure is not fulfilled, unless it is established that the failures have no 
significant effect on the correct operation of the said procedure. 
Article 151 
1. The total or partial relief from import duties provided for in Article 145 
shall be effected by deducting from the amount of the import duties applicable to the 
compensating products released for free circulation the amount of the import duties that 
would be applicable on the same date to the temporary export goods if they were 
imported into Malta from the country in which they underwent the processing operation 
or last processing operation. 
2. The amount to be deducted pursuant to paragraph (1) of this Article shall 
be calculated on the basis of the quantity and nature of the goods in question on the date 
of acceptance of the declaration placing them under the outward processing procedure 
and on the basis of the other items of charge applicable to them on the date of 
acceptance of the declaration relating to the release for free circulation of the 
compensating products. 
3. The value of the temporary export goods shall be that taken into account 
for those goods in determining the customs value of the compensating products in 
accordance with Article 32 (1)(b)(i) or, if the value cannot be determined in that way, 
the difference between the customs value of the compensating products and the 
processing costs determined by reasonable means.

IMPORT DUTIES [CAP. 337. 943 
4. However 
- loading, transport and insurance costs incurred in moving the temporary 
export goods from Malta to the processors premises shall not be taken into 
account in calculating the amount to be deducted; 
- where, prior to being placed under the outward processing procedure, the 
temporary export goods were released for free circulation at a reduced rate by 
virtue of their end use, and for as long as the conditions for granting the reduced 
rate continue to apply, the amount to be deducted shall be the amount of import 
duties actually levied when the goods were released for free circulation. 
5. Where temporary export goods could qualify on their release for free 
circulation for a reduced or zero rate of duty by virtue of their end use, that rate shall be 
taken into account provided that the goods underwent operations consistent with such 
an end-use in the country where the processing operation or last such operation took 
place. 
Article 152 
1. Where the purpose of the processing operations is the repair of the 
temporary export goods, they shall be released for free circulation with total relief from 
import duties where it is established to the satisfaction of the Comptroller that the 
goods were repaired free of charge, either because of a contractual or statutory 
obligation arising from a guarantee or because of a manufacturing defect. 
2. Paragraph (1) of this Article shall not apply where account was taken of 
the defect at the time when the goods in question were first released for free circulation. 
Article 153 
Where the purpose of the processing operation is the repair of temporary export 
goods and such repair is carried out in return for payment, the partial relief from import 
duties provided for in Article 145 shall be granted by establishing the amount of the 
duties applicable on the basis of the taxation elements pertaining to the compensating 
products on the date of acceptance of the declaration of release for free circulation of 
those products and taking into account as the customs value an amount equal to the 
repair costs, provided that those costs represent the only consideration provided by the 
holder of the authorization and are not influenced by any links between that holder and 
the operator. 
By way of derogation from Article 151, the Comptroller may determine the cases 
in and specific conditions under which goods may be released for free circulation 
following an outward-processing operation, with the cost of the processing operation 
being taken as the basis for assessment for the purpose of applying the Maltese 
Customs Tariff. 
IV Outward processing with use of the standard exchange system

944 CAP. 337.] IMPORT DUTIES 
Article 154 
1. Under the conditions laid down in this Part IV which are applicable in 
addition to the preceding provisions, the standard exchange system shall permit an 
imported product, hereinafter referred to as a ''replacement product'', to replace a 
compensating product. 
2. The Comptroller shall allow the standard exchange system to be used 
where the processing operation involves the repair of Maltese goods. 
3. Without prejudice to Article 159, the provisions applicable to 
compensating products shall also apply to replacement products. 
4. The Comptroller shall, under the conditions he lays down, permit 
replacement products to be imported before the temporary export goods are exported 
(prior importation of a replacement). 
In the event of prior importation of a replacement, security shall be provided to 
cover the amount of the import duties.
Article 155 
1. Replacement products shall have the same tariff classification, be of the 
same commercial quality and possess the same technical characteristics as the 
temporary export goods had the latter undergone the repair in question. 
2. (i) Where the temporary export goods have been used before export, 
the replacement products must also have been used and may not be new products. 
(ii) However, the Comptroller may grant derogations from this article 
if the replacement product has been supplied free of charge either because of a 
contractual or statutory obligation arising from a guarantee or because of a 
manufacturing defect. 
Article 156 
Standard exchange shall be authorized only where it is possible to verify that the 
conditions laid down in Article 155 are fulfilled. 
Article 157 
1. In the case of the prior importation, the export goods shall be temporarily 
exported within the period of two months from the date of acceptance by the 
Comptroller of the declaration relating to the release of the replacement products for 
free circulation. 
2. However, where exceptional circumstances so warrant, the Comptroller 
may, at the request of the person concerned, extend within reasonable limits the period 
referred to in paragraph (1) of this Article.

IMPORT DUTIES [CAP. 337. 945 
Article 158 
In the case of prior importation and where Article 151 is applied, the amount to 
be deducted shall be determined on the basis of the items of charge applicable to the 
temporary export goods at the date of acceptance of the declaration placing them under 
the procedure. 
Article 159 
Article 147(2) and Article 148(b) shall not apply in the context of standard 
exchange. 
V. Other Provision 
Article 160 
The procedures provided for within the framework of outward processing shall 
also be applicable for the purposes of implementing non-tariff common commercial 
policy measures. 
Section 4 
Export 
Article 161 
1. The export procedure shall allow Maltese goods to leave Malta. 
Exportation shall entail the application of exit formalities including commercial 
policy measures and, where appropriate, export duties. 
2. With the exception of goods placed under the outward processing 
procedure or a transit procedure pursuant to Article 163, and without prejudice to 
Article 164, all Maltese goods intended for export shall be placed under the export 
procedure. 
3. The case in which and the conditions under which goods leaving Malta are 
not subject to an export declaration shall be determined by the Comptroller. 
4. The export declaration must be lodged at the Customs Economic 
Procedures Unit. Derogations shall be determined by the Comptroller. 
Article 162 
Release for export shall be granted on condition that the goods in question leave 
Malta in the same condition as when the export declaration was accepted.

946 CAP. 337.] IMPORT DUTIES 
Section 5 
Internal transit 
Article 163 
1. The internal transit procedure shall, under the conditions laid down in 
paragraphs 2 to 4, allow the movement of Maltese goods from one point to another in 
Malta passing through the territory of another country without any change in their 
customs status. 
This provision shall be without prejudice to the application of Article 91(1)(b). 
2. The movement referred to in paragraph 1 may take place either: 
(a) under the internal transit procedure, provided that such a 
possibility is provided for in an international agreement; 
(b) under cover of a TIR carnet (TIR Convention); 
(c) under cover of an ATA carnet used as a transit document; 
(d) by post (including parcel post). 
3. In the case referred to in paragraph 2(a), Articles 92, 94, 95, 96 and 97 
shall apply mutatis mutandis. 
4. In the cases referred to in paragraph 2(b) to (d) goods shall keep their 
customs status only if that status is established under the conditions and in the form 
prescribed by the provisions adopted by the Comptroller. 
Article 164 
The conditions under which Maltese goods may move, without being subject to 
a customs procedure, from one point to another within the customs territory of Malta 
and temporarily out of that territory without alteration of their customs status shall be 
determined by the Comptroller. 
Article 165 
The internal transit procedure shall also apply where there is express provision 
for its application. 
CHAPTER 3 
OTHER TYPES OF CUSTOMS-APPROVED TREATMENT OR USE 
Section 1 
Free zones and free warehouses 
A. General

IMPORT DUTIES [CAP. 337. 947 
Article 166 
Free zones and free warehouses shall be parts of Malta or premises situated in 
that territory and separated from the rest of it in which: 
(a) Non-Maltese goods are considered, for the purpose of import 
duties and commercial policy import measures, as not being in Malta, provided 
they are not released for free circulation or placed under another customs 
procedure or used or consumed under conditions other than those provided for in 
customs regulations; 
(b) Maltese goods for which such provision is made under national 
legislation governing specific fields qualify, by virtue of being placed in a free 
zone or free warehouse, for measures normally attaching to the export of goods. 
Article 167 
1. The Minister may designate parts of Malta as free zones or authorize the 
establishment of free warehouses. 
2. The Minister shall determine the area covered by each zone. Premises 
which are to be designated as free warehouses must be approved by the Minister. 
3. Free zones with the exception of those designated in accordance with 
Article 168A, shall be enclosed. The Minister shall define the entry and exit points of 
each free zone or free warehouse. 
4. The construction of any building in a free zone shall require the prior 
approval of the Comptroller. 
Article 168 
1. The perimeter and the entry and exit points of free zones, except the free 
zones designated in accordance with Article 168A, and of free warehouses shall be 
subject to supervision by the customs authorities. 
2. Persons and means of transport entering or leaving a free zone or free 
warehouse may be subjected to a customs check. 
3. Access to a free zone or free warehouse may be denied to persons who do 
not provide every guarantee necessary for compliance with the rules provided for in 
customs legislation. 
4. The customs authorities may check goods entering, leaving or remaining 
in a free zone or free warehouse. To enable such checks to be carried out, a copy of the 
transport document, which shall accompany goods entering or leaving, shall be handed 
to, or kept at the disposal of, the customs authority by any person designated for this 
purpose by the Comptroller. 
Where such checks are required, the goods shall be made available to the 
customs authorities.

948 CAP. 337.] IMPORT DUTIES 
Article 168A 
1. The Minister may designate free zones in which customs checks and 
formalities shall be carried out and the provisions concerning customs debt applied in 
accordance with the requirements of the customs warehouse procedure. Articles 170, 
176 and 180 shall not apply to the free zones thus designated. 
2. References to free zones in Articles 37, 38 and 205 shall not apply to free 
zones referred to in paragraph 1. 
B. Placing of goods in free zones or free warehouses 
Article 169 
Both Maltese and non-Maltese goods may be placed in a free zone or free 
warehouse. 
However, the Comptroller may require that goods which present a danger or are 
likely to spoil other goods or which, for other reasons, require special facilities be 
placed in premises specially equipped to receive them. 
Article 170 
1. Without prejudice to Article 168(4), goods entering a free zone or free 
warehouse need not be presented to the customs authorities, nor need a customs 
declaration be lodged. 
2. Goods shall be presented to the customs authorities and undergo the 
prescribed customs formalities only where: 
(a) they have been placed under a customs procedure which is 
discharged when they enter a free zone or free warehouse; however, where the 
customs procedure in question permits exemption from the obligation to present 
goods, such presentation shall not be required; 
(b) they have been placed in a free zone or free warehouse on the 
authority of a decision to grant repayment or remission of import duties; 
(c) they qualify for the measures referred to in Article 166 (b). 
3. The Comptroller may require goods subject to export duties or to other 
export provisions to be notified to the customs department. 
4. At the request of the party concerned, the Comptroller shall certify the 
Maltese or non-Maltese status of goods placed in a free zone or free warehouse. 
C. Operation of free zones and free warehouses 
Article 171 
1. There shall be no limit to the length of time goods may remain in free 
zones or free warehouses.

IMPORT DUTIES [CAP. 337. 949 
2. For certain goods referred to in Article 166(b) specific time limits may be 
imposed by the Comptroller. 
Article 172 
1. Any industrial, commercial or service activity shall, under the conditions 
laid down in Customs legislation, be authorized in a free zone or free warehouse. The 
carrying on of such activities shall be notified in advance to the Comptroller. 
2. The Comptroller may impose certain prohibitions or restrictions on the 
activities referred to in paragraph 1, having regard to the nature of the goods concerned 
or the requirements of customs supervision. 
3. The Comptroller may prohibit persons who do not provide the necessary 
guarantees of compliance with the provisions laid down in Customs legislation from 
carrying on an activity in a free zone or free warehouse. 
Article 173 
Non-Maltese goods placed in a free zone or free warehouse may, while they 
remain in a free zone or free warehouse: 
(a) be released for free circulation under the conditions laid down by 
that procedure and by Article 178; 
(b) undergo the usual forms of handling referred to in Article 109 (1), 
without authorization; 
(c) be placed under the inward processing procedure under the 
conditions laid down by that procedure. 
However, processing operations shall be subject to economic conditions if these 
conditions in a specific economic sector in Malta are affected. 
(d) be placed under the procedure for processing under customs 
control under the conditions laid down by that procedure; 
(e) be placed under the temporary importation procedure under the 
conditions laid down by that procedure; 
(f) be abandoned to the Government in accordance with Article 182; 
(g) be destroyed, provided that the person concerned supplies the 
Comptroller with all the information the Comptroller judges necessary. 
Article 174 
Where goods are placed under one of the procedures referred to in (c), (d) or (e) 
of Article 173, the Comptroller may, in so far as is necessary to take account of the 
operating and customs supervision conditions of the free zones or free warehouses, 
adapt the control arrangements laid down.

950 CAP. 337.] IMPORT DUTIES 
Article 175 
1. Where Article 173 and 174 are not applied, non-Maltese goods and the 
Maltese goods referred to in Article 166 (b) shall not be consumed or used in free zones 
or in free warehouses. 
2. Without prejudice to the provisions applicable to supplies or stores, where 
the procedure concerned so provides, paragraph 1 shall not preclude the use or 
consumption of goods the release for free circulation or temporary importation of 
which would not entail application of import duties or commercial policy measures. In 
that event, no declaration of release for free circulation or temporary importation shall 
be required. 
Such declaration shall, however, be required if such goods are to be charged 
against a quota. 
Article 176 
1. All persons carrying on an activity involving the storage, working or 
processing, or sale or purchase, of goods in a free zone or free warehouse shall keep 
stock records in a form approved by the Comptroller. 
Goods shall be entered in the stock records as soon as they are brought into the 
premises of such person. The stock records must enable the customs authorities to 
identify the goods, and must record their movements. 
2. Where goods are transhipped within a free zone, the documents relating to 
the operation shall be kept at the disposal of the customs authorities. The short-term 
storage of goods in connection with such transhipment shall be considered to be an 
integral part of the operation. 
D. Removal of goods from free zones or free warehouses 
Article 177 
Without prejudice to special provisions adopted under customs legislation 
governing specific fields, goods leaving a free zone or free warehouse may be: 
- exported or re-exported from Malta, or 
- brought into another part of Malta. 
The provisions of Title III, with the exception of Articles 48 to 53 where Maltese 
goods are concerned, shall apply to goods brought into other parts of that territory 
except in the case of goods which leave that zone by sea or air without being placed 
under a transit or other customs procedure. 
Article 178 
Where a customs debt is incurred in respect of non-Maltese goods and the 
customs value of such goods is based on a price actually paid or payable which includes 
the cost of warehousing or of preserving goods while they remain in the free zone or

IMPORT DUTIES [CAP. 337. 951 
free warehouse, such costs shall not be included in the customs value if they are shown 
separately from the price actually paid or payable for the goods. 
Article 179 
Where the goods referred to in Article 178 have undergone, in free zone or free 
warehouse, one of the usual forms of handling within the meaning of Article 109 (1), 
the nature of the goods, the customs value and the quantity to be taken into 
consideration in determining the amount of import duties shall, at the request of the 
declarant and provided that such handling was covered by an authorization granted in 
accordance with paragraph 2 of that Article, be those which would be taken into 
account in respect of those goods, at the time referred to in Article 214, if they had not 
undergone such handling. However, derogations from this provision may be adopted by 
the Comptroller. 
Article 180 
1. Where goods are brought into or returned to Malta or placed under a 
customs procedure, the certificate referred to in Article 170(4) may be used as proof of 
the Maltese or non-Maltese status of such goods. 
2. Where it is not proved by the certificate or other means that the goods have 
Maltese or non-Maltese status, the goods shall be considered to be: 
- Maltese goods, for the purposes of applying export duties and export 
licences or export measures laid down under the commercial policy; 
- non-Maltese goods in all other cases. 
Article 181 
The customs authorities shall satisfy themselves that the rules governing 
exportation or re-exportation are respected where goods are exported or re-exported 
from a free zone or free warehouse. 
Section 2 
Re-exportation, destruction and abandonment 
Article 182 
1. Non-Maltese goods may be: 
- re-exported; 
- destroyed; 
- abandoned to the Government where national legislation makes provision 
to that effect. 
2. Re-exportation shall, where appropriate, involve application of the 
formalities laid down for goods leaving, including commercial policy measures. 

952 CAP. 337.] IMPORT DUTIES 
Cases in which non-Maltese goods may be placed under a suspensive 
arrangement with a view to non-application of commercial policy measures on 
exportation may be determined by the Comptroller. 
3. Save in cases determined by the Comptroller, re-exportation or destruction 
shall be the subject of prior notification of the Comptroller. The Comptroller shall 
prohibit re-exportation should the formalities or measures referred to in the first 
subparagraph of paragraph 2 so provide. Where goods placed under an economic 
customs procedure are intended for re-exportation, a customs declaration within the 
meaning of Articles 59 to 78 shall be lodged. In such cases, Article 161(3) and (4) shall 
apply. 
Abandonment shall be put into effect in accordance with national provisions. 
4. Destruction or abandonment shall not entail any expense for the 
Government. 
5. Any waste or scrap resulting from destruction shall be assigned a customsapproved 
treatment or use prescribed for non-Maltese goods. 
It shall remain under customs supervision until the time laid down in Article 
37(2). 
TITLE V 
GOODS LEAVING MALTA 
Article 183 
Goods leaving Malta shall be subject to customs supervision. They may be the 
subject of checks by the customs authorities in accordance with the provisions in force. 
They shall leave the said territory using, where appropriate, the route determined by the 
customs authorities and in accordance with the procedures laid down by those 
authorities. 
TITLE VI 
PRIVILEGED OPERATIONS 
CHAPTER 1 
RELIEFS FROM CUSTOMS DUTY 
Article 184 
The Minister shall determine the cases in which, on account of special 
circumstances, relief from import duties or export duties shall be granted where goods 
are released for free circulation or exported.

IMPORT DUTIES [CAP. 337. 953 
CHAPTER 2 
RETURNED GOODS 
Article 185 
1. Maltese goods which, having been exported, are returned to and released 
for free circulation within a period of three years shall, at the request of the person 
concerned, be granted relief from import duties. 
However: 
- the three-year period may be exceeded in order to take account of special 
circumstances; 
- where, prior to their exportation, the returned goods had been released for 
free circulation at reduced or zero import duty because of their use for a particular 
purpose. Exemption from duty under paragraph 1 shall be granted only if they are 
to be re-imported for the same purpose. 
Where the purpose for which the goods in question are to be imported is no 
longer the same, the amount of import duties chargeable upon them shall be reduced by 
any amount levied on the goods when they were first released for free circulation. 
Should the latter amount exceed that levied on the entry for free circulation of returned 
goods, no refund shall be granted. 
2. The relief from import duties provided for in paragraph 1 shall not be 
granted in the case of: 
(a) goods exported under the outward processing procedure unless 
those goods remain in the state in which they were exported; 
(b) goods which have been the subject of a national measure involving 
their exportation to other countries. The circumstances in which and the 
conditions under which this requirement may be waived shall be determined by 
the Comptroller. 
Article 186 
The relief from import duties provided for in Article 185 shall be granted only if 
goods are reimported in the state in which they were exported. The circumstances in 
which and the conditions under which this requirement may be waived shall be 
determined by the Comptroller. 
Article 187 
Articles 185 and 186 shall apply mutatis mutandis to compensating products 
originally exported or re-exported subsequent to an inward processing procedure. 
The amount of import duty legally owed shall be determined on the basis of the 
rules applicable under the inward processing procedure, the date of re-export being 
regarded as the date of release for free circulation.

954 CAP. 337.] IMPORT DUTIES 
CHAPTER 3 
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE SEA 
Article 188 
Without prejudice to Article 23(2)(f), the following shall be exempt from import 
duties when they are released for free circulation: 
(a) products of sea-fishing and other products taken from the 
territorial sea of another country by vessels registered or recorded in Malta and 
flying the Maltese flag; 
(b) products obtained from products referred to in (a) on board 
factory-ships fulfilling the conditions laid down in that subparagraph. 
TITLE VII 
CUSTOMS DEBT 
CHAPTER 1 
SECURITY TO COVER CUSTOMS DEBT 
Article 189 
1. Where, in accordance with customs rules, the Comptroller requires 
security to be provided in order to ensure payment of a customs debt, such security 
shall be provided by the person who is liable or who may become liable for that debt. 
2. The Comptroller shall require only one security to be provided in respect 
of one customs debt. 
3. The Comptroller may authorize the security to be provided by a person 
other than the person from whom it is required. 
4. Where the person who has incurred or who may incur a customs debt is a 
government department, no security shall be required. 
5. The Comptroller may waive the requirement for provision of security 
where the amount to be secured does not exceed LM200. 
Article 190 
1. Where customs legislation provides that the provision of security is 
optional, such security shall be required at the discretion of the Comptroller in so far as 
he considers that a customs debt which has been or may be incurred is not certain to be 
paid within the prescribed period. 
Where the security referred to in the preceding subparagraph is not required, the 
Comptroller may nevertheless require from the person referred to in Article 189(1)an 
undertaking to comply with the obligations which that person is legally obliged to

IMPORT DUTIES [CAP. 337. 955 
fulfil. 
2. The security referred to in the first subparagraph of paragraph 1 shall be 
required: 
- at the time of application of the rules requiring such security to be 
provided, or 
- at any subsequent time when the Comptroller finds that the customs debt 
which has been or may be incurred is not certain to be paid within the prescribed 
period. 
Article 191 
At the request of the person referred to in Article 189(1) or (3), the Comptroller 
shall allow comprehensive security to be provided to cover two or more operations in 
respect of which a customs debt has been or may be incurred. 
Article 192 
1. Where customs legislation makes it compulsory for security to be 
provided, and subject to the specific provisions laid down for transit, the Comptroller 
shall fix the amount of such security at a level equal to: 
- the precise amount of the customs debt or debts in question where that 
amount can be established with certainty at the time when the security is required, 
- in other cases the maximum amount, as estimated by the Comptroller, of 
the customs debt or debts which have been or may be incurred. 
Where comprehensive security is provided for customs debts which vary 
in amount over time, the amount of such security shall be set at a level enabling 
the customs debts in question to be covered at all times. 
2. Where customs legislation provides that the provision of security is 
optional and the Comptroller requires security to be provided, the amount of the 
security shall be fixed by the Comptroller so as not to exceed the level provided for in 
paragraph 1. 
Article 193 
Security may be provided by either: 
- a cash deposit, or 
- a guarantor. 
Article 194 
1. The following shall be deemed equivalent to a cash deposit: 
- submission of a cheque the payment of which is guaranteed by the

956 CAP. 337.] IMPORT DUTIES 
institution on which it is drawn in any manner acceptable to the Comptroller, 
- submission of any other instrument recognized by the Comptroller as a 
means of payment. 
2. Security in the form of a cash deposit or payment deemed equivalent to a 
cash deposit shall be given in accordance with the provisions in force in Malta. 
Article 195 
The guarantor shall undertake in writing to pay jointly and severally with the 
debtor the secured amount of a customs debt which falls to be paid. 
The guarantor must be a third person established in Malta and approved by the 
Comptroller. 
The Comptroller may refuse to approve the guarantor or type of security 
proposed where the latter do not appear certain to ensure payment of the customs debt 
within the prescribed period. 
Article 196 
The person required to provide security shall be free to choose between the types 
of security laid down in Article 193. 
However, the Comptroller may refuse to accept the type of security proposed 
where it is incompatible with the proper functioning of the customs procedure 
concerned. The same shall apply as regards the security proposed. The Comptroller 
may require that the type of security chosen be maintained for a specific period. 
Article 197 
The Comptroller may accept types of security other than those referred to in 
Article 193 where they provide equivalent assurance that the customs debt will be paid. 
The Comptroller shall refuse the security proposed by the debtor where he does 
not consider that such security is certain to ensure payment of the customs debt. 
Article 198 
Where the Comptroller establishes that the security provided does not ensure, or 
is no longer certain or sufficient to ensure, payment of the customs debt within the 
prescribed period, he shall require the person referred to in Article 189(1), at his option, 
to provide additional security or to replace the original security with a new security. 
Article 199 
1. The security shall not be released until such time as the customs debt in 
respect of which it was given is extinguished or can no longer arise. 
Once the customs debt is extinguished or can no longer arise, the security shall 
be released forthwith.

IMPORT DUTIES [CAP. 337. 957 
2. Once the customs debt has been extinguished in part or may arise only in 
respect of part of the amount which has been secured, part of the security shall be 
released accordingly at the request of the person concerned, unless the amount involved 
does not justify such action. 
Article 200 
Provisions derogating from those contained in this chapter shall, where 
necessary, be adopted by the customs authorities in order to take account of 
international conventions. 
CHAPTER 2 
INCURRENCE OF A CUSTOMS DEBT 
Article 201 
1. A customs debt on importation shall be incurred through: 
(a) the release for free circulation of goods liable to import duties, or 
(b) the placing of such goods under the temporary importation 
procedure with partial relief from import duties. 
2. A customs debt shall be incurred at the time of acceptance of the customs 
declaration in question. 
3. The debtor shall be the declarant. In the event of indirect representation, 
the person on whose behalf the customs declaration is made shall also be a debtor. 
Where a customs declaration in respect of one of the procedures referred to in 
paragraph 1 is drawn up on the basis of information which leads to all or part of the 
duties legally owed not being collected, the persons who provided the information 
required to draw up the declaration and who knew, or who ought reasonably to have 
known that such information was false, may also be considered debtors in accordance 
with the Maltese provisions in force. 
Article 202 
1. A customs debt on importation shall be incurred through: 
(a) the unlawful introduction into Malta of goods liable to import 
duties, or 
(b) the unlawful introduction of such goods located in a free zone or 
free warehouse. 
For the purpose of this Article, unlawful introduction means any introduction in 
violation of the provisions of Articles 38 to 41 and the second indent of Article 177. 
2. The customs debt shall be due when the goods are unlawfully introduced.

958 CAP. 337.] IMPORT DUTIES 
3. The debtors shall be: 
- the person who introduced such goods unlawfully, 
- any persons who participated in the unlawful introduction of the goods 
and who were aware or should reasonably have been aware that such introduction 
was unlawful, and 
- any persons who acquired or held the goods in question and who were 
aware or should reasonably have been aware at the time of acquiring or receiving 
the goods that they had been introduced unlawfully. 
Article 203 
1. A customs debt on importation shall also be incurred through: 
- the unlawful removal from customs supervision of goods liable to import 
duties. 
2. The customs debt shall be due at the moment when the goods are removed 
from customs supervision. 
3. The debtors shall be: 
- the person who removed the goods from customs supervision, 
- any persons who participated in such removal and who were aware or 
should reasonably have been aware that the goods were being removed from 
customs supervision, 
- any persons who acquired or held the goods in question and who were 
aware or should reasonably have been aware at the time of acquiring or receiving 
the goods that they had been removed from customs supervision, and 
- where appropriate, the person required to fulfil the obligations arising 
from temporary storage of the goods or from the use of the customs procedure 
under which those goods are placed. 
Article 204 
1. A customs debt on importation shall also be incurred through: 
(a) non-fulfilment of one of the obligations arising, in respect of goods 
liable to import duties, from their temporary storage or from the use of the 
customs procedure under which they are placed, or 
(b) non-compliance with a condition governing the placing of the 
goods under that procedure or the granting of a reduced or zero rate of import 
duty by virtue of the end-use of the goods, in cases other than those referred to in 
Article 203 unless it is established that those failures have no significant effect 
on the correct operation of the temporary storage or customs procedure in 
question.

IMPORT DUTIES [CAP. 337. 959 
2. The customs debt shall be due either at the moment when the obligation 
whose non-fulfilment gives rise to the customs debt ceased to be met or at the moment 
when the goods are placed under the customs procedure concerned where it is 
established subsequently that a condition governing the placing of the goods under the 
said procedure or the granting of a reduced or zero rate of import duty by virtue of the 
end-use of the goods was not in fact fulfilled. 
3. The debtor shall also be the person who is required, according to the 
circumstances, either to fulfil the obligations arising, in respect of goods liable to 
import duties, from their temporary storage or from the use of the customs procedure 
under which they have been placed, or to comply with the conditions governing the 
placing of the goods under that procedure. 
Article 205 
1. A customs debt on importation shall be incurred through: 
- the consumption or use, in a free zone or a free warehouse, of goods liable 
to import duties, under conditions other than those laid down by the legislation in 
force. 
Where goods disappear and where their disappearance cannot be explained to the 
satisfaction of the Comptroller, the Comptroller may regard the goods as having been 
consumed or used in the free zone or the free warehouse. 
2. The debt shall be due at the moment when the goods are or are first used 
under conditions other than those laid down by the legislation in force. 
3. The debtor shall be the person who consumed or used the goods and any 
persons who participated in such consumption or use and who were aware or should 
reasonably have been aware that the goods were being consumed or used under 
conditions other than those laid down by the legislation in force. 
Where the Comptroller regards goods which have disappeared as having been 
consumed or used in the free zone or the free warehouse and it is not possible to apply 
the preceding paragraph, the person liable for payment of the customs debt shall be the 
last person known to the Comptroller to have been in possession of the goods. 
Article 206 
1. By way of derogation from Articles 202 and 204(1)(a), no customs debt on 
importation shall be deemed to be incurred in respect of specific goods where the 
person concerned proves that the non-fulfilment of the obligations which arise from: 
- the provisions of Articles 38 to 41 and the second indent of Article 177, 
or 
- keeping the goods in question in temporary storage, or 
- the use of the customs procedure under which the goods have been 
placed, 

960 CAP. 337.] IMPORT DUTIES 
results from the total destruction or irretrievable loss of the said goods as a result 
of the actual nature of the goods or unforeseeable circumstances (excluding theft)or 
force majeure, or as a consequence of authorization by the Comptroller. 
For the purposes of this paragraph, goods shall be irretrievably lost when they 
are rendered unusable by any person. 
2. Nor shall a customs debt on importation be deemed to be incurred in 
respect of goods released for free circulation at a reduced or zero rate of import duty by 
virtue of their end-use, where such goods are exported or re-exported with the 
permission of the Comptroller. 
Article 207 
Where, in accordance with Article 206(1), no customs debt is deemed to be 
incurred in respect of goods released for free circulation at a reduced or zero rate of 
import duty on account of their end-use, any scrap or waste resulting from such 
destruction shall be deemed to be non-Maltese goods. 
Article 208 
Where in accordance with Article 203 or 204 a customs debt is incurred in 
respect of goods released for free circulation at a reduced rate of import duty on account 
of their end-use, the amount paid when the goods were released for free circulation 
shall be deducted from the amount of the customs debt. 
This provision shall apply mutatis mutandis where a customs debt is incurred in 
respect of scrap and waste resulting from the destruction of such goods. 
Article 209 
1. A customs debt on exportation shall be incurred through: 
- the exportation from Malta, under cover of a customs declaration, of 
goods liable to export duties. 
2. The customs debt shall be incurred at the time when such customs 
declaration is accepted. 
3. The debtor shall be the declarant. In the event of indirect representation, 
the person on whose behalf the declaration is made shall also be a debtor. 
Article 210 
1. A customs debt on exportation shall also be incurred through: 
- the removal from Malta of goods liable to export duties without a customs 
declaration. 
2. The customs debt shall be due at the time when the said goods actually 
leave Malta.

IMPORT DUTIES [CAP. 337. 961 
3. The debtor shall be: 
- the person who removed the goods, and 
- any persons who participated in such removal and who were aware or 
should reasonably have been aware that a customs declaration had not been but 
should have been lodged. 
Article 211 
1. A customs debt on exportation shall also be incurred through: 
- failure to comply with the conditions under which the goods were allowed 
to leave Malta with total or partial relief from export duties. 
2. The debt shall be incurred at the time when the goods reach a destination 
other than that for which they were allowed to leave Malta with total or partial relief 
from export duties or, should the Comptroller be unable to determine that time, the 
expiry of the time limit set for the production of evidence that the conditions entitling 
the goods to such relief have been fulfilled. 
3. The debtor shall be the declarant. In the event of indirect representation, 
the person on whose behalf the declaration is made shall also be a debtor. 
Article 212 
The customs debt referred to in Articles 201 to 205 and 209 to 211 shall be 
incurred even if it relates to goods subject to measures of prohibition or restriction on 
importation or exportation of any kind whatsoever. 
However, no customs debt shall be incurred on the unlawful introduction into 
Malta of counterfeit currency or of narcotic drugs and psychotropic substances which 
do not enter into the economic circuit strictly supervised by the competent authorities 
with a view to their use for medical and scientific purposes.For the purposes of 
criminal law as applicable to customs offences, the customs debt shall nevertheless be 
deemed to have been incurred and the provisions of Articles 60 to 79 of the Customs 
Ordinance (Cap. 37) shall apply for the purpose of taking criminal proceedings. 
Article 212A 
Where customs legislation provides for favourable tariff treatment of goods by 
reason of their nature or end-use or for relief or total or partial exemption from import 
duties pursuant to Articles 21, 82, 145 or 184 to 187, such favourable tariff treatment, 
relief or exemption shall also apply in cases where a customs debt is incurred pursuant 
to Articles 202 to 205, 210 or 211, on condition that the behaviour of the person 
concerned involves neither fraudulent dealing nor obvious negligence and he produces 
evidence that the other conditions for the application of favourable treatment, relief or 
exemption have been satisfied. 
Article 213 
Where several persons are liable for payment of one customs debt, they shall be

962 CAP. 337.] IMPORT DUTIES 
jointly and severally liable for such debt. 
Article 214 
1. Save as otherwise expressly provided by this Code and without prejudice 
to paragraph 2, the amount of the import duty or export duty applicable to goods shall 
be determined on the basis of the rules of assessment appropriate to those goods at the 
time when the customs debt in respect of them is due. 
2. Where it is not possible to determine precisely when the customs debt is 
due, the time to be taken into account in determining the rules of assessment 
appropriate to the goods concerned shall be the time when the Comptroller concludes 
that the goods are in a situation in which a customs debt is due. 
However, where the information available to the Comptroller enables him to 
establish that the customs debt was due prior to the time when he reached that 
conclusion, the amount of the import duty or export duty payable on the goods in 
question shall be determined on the basis of the rules of assessment appropriate to the 
goods at the earliest time when existence of the customs debt arising from the situation 
may be established from the information available. 
3. Compensatory interest shall be applied according to law in order to 
prevent the wrongful acquisition of a financial advantage through deferment of the date 
on which the customs debt was incurred or entered in the accounts. 
Article 215 
A customs debt shall be incurred: 
- at the place where the events from which it arises occur, 
- if it is not possible to determine that place, at the place where the 
Comptroller concludes that the goods are in a situation in which a customs debt is 
incurred. 
- if the goods have been entered for a customs procedure which has not 
been discharged, and the place cannot be determined pursuant to the first or 
second indent within a period of time determined, if appropriate, in accordance 
with the Comptroller’s instructions, at the place where the goods were either 
placed under the procedure concerned or were introduced into the Maltese 
customs territory under that procedure. 
Article 216 
Where the information available to the Comptroller enables him to establish that 
the customs debt was already incurred when the goods were in another place at an 
earlier date, the customs debt shall be deemed to have been incurred at the place which 
may be established as the location of the goods at the earliest time when existence of 
the customs debt may be established.

IMPORT DUTIES [CAP. 337. 963 
CHAPTER 3 
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT 
Section 1 
Entry in the accounts and communication of the amount of duty to the debtor 
Article 217 
1. Each and every amount of import duty or export duty resulting from a 
customs debt, hereinafter called ''amount of duty'', shall be calculated by the 
Comptroller as soon as he has the necessary particulars, and entered by the Comptroller 
in the accounting records or on any other equivalent medium (entry in the accounts). 
The first subparagraph shall not apply: 
(a) where a provisional anti-dumping or countervailing duty has been 
introduced; 
(b) where the amount of duty legally due exceeds that determined on 
the basis of binding information; 
The Comptroller may write off amounts of duty which, under Article 221(3), 
could not be communicated to the debtor after the end of the time allowed. 
2. The Minister shall determine the practical procedures for the entry in the 
accounts of the amounts of duty. Those procedures may differ according to whether or 
not, in view of the circumstances in which the customs debt was incurred, the 
Comptroller is satisfied that the said amounts will be paid. 
Article 218 
1. Where a customs debt is incurred as a result of the acceptance of the 
declaration of goods for a customs procedure other than temporary importation with 
partial relief from import duties or any other act having the same legal effect as such 
acceptance the amount corresponding to such customs debt shall be entered in the 
accounts as soon as it has been calculated and, at the latest, on the second day following 
that on which the goods were released. 
However, provided that payment has been secured, the total amount of duty 
relating to all the goods released to one and the same person during a period fixed by 
the Comptroller, which may not exceed 31 days, may be covered by a single entry in 
the accounts at the end of the period. Such entry in the accounts shall take place within 
five days of the expiry of the period in question. 
2. Where it is provided that goods may be released subject to meeting certain 
conditions laid down by national legislation which govern either determination of the 
amount of the debt or its collection, entry in the accounts shall take place no later than 
two days following the day on which the amount of the debt or the obligation to pay the 
duties resulting from that debt is determined or fixed.

964 CAP. 337.] IMPORT DUTIES 
3. Where a customs debt is incurred under conditions other than those 
referred to in paragraph 1, the relevant amount of duty shall be entered in the accounts 
within two days of the date on which the Comptroller is in a position to: 
(a) calculate the amount of duty in question, and 
(b) determine the debtor. 
Article 219 
1. The time limits for entry in the accounts laid down in Article 218 may be 
extended: 
(a) for reasons relating to administrative organization, or 
(b) where special circumstances prevent the Comptroller from complying with 
the said time limits. 
Such extended time limit shall not exceed 14 days. 
2. The time limits laid down in paragraph 1 shall not apply in unforeseeable 
circumstances or in cases of force majeure. 
Article 220 
1. Where the amount of duty resulting from a customs debt has not been 
entered in the accounts in accordance with Articles 218 and 219 or has been entered in 
the accounts at a level lower than the amount legally due, the amount of duty to be 
recovered or which remains to be recovered shall be entered in the accounts within two 
days of the date on which the Comptroller becomes aware of the situation and is in a 
position to calculate the amount legally owed and to determine the debtor (subsequent 
entry in the accounts). That time limit may be extended in accordance with Article 219. 
2. Except in the cases referred to in the second and third subparagraphs of 
Article 217(1), subsequent entry in the accounts shall not occur where: 
(a) the original decision not to enter duty in the accounts or to enter it 
in the accounts at a figure less than the amount of duty legally owed was taken 
on the basis of general provisions invalidated at a later date by a court decision; 
(b) the amount of duty legally owed was not entered in the accounts as 
a result of an error on the part of the customs authorities which could not 
reasonably have been detected by the person liable for payment, the latter for his 
part having acted in good faith and complied with all the provisions laid down by 
the legislation in force as regards the customs declaration. 
Where the preferential status of the goods is established on the basis of a system 
of administrative cooperation involving the authorities of another country, the issue of a 
certificate by those authorities, should it prove to be incorrect, shall constitute an error 
which could not reasonably have been detected within the meaning of the first 
subparagraph.

IMPORT DUTIES [CAP. 337. 965 
The issue of an incorrect certificate shall not, however, constitute an error where 
the certificate is based on an incorrect account of the facts provided by the exporter, 
except where, in particular, it is evident that the issuing authorities were aware or 
should have been aware that the goods did not satisfy the conditions laid down for 
entitlement for the preferential treatment. 
The person liable may plead good faith when he can demonstrate that, during the 
period of the trading operations concerned, he has taken due care to ensure that all the 
conditions for the preferential treatment have been fulfilled. 
The person liable may not, however, plead good faith if he has received official 
prior information from the customs authorities that there are grounds for doubt 
concerning the proper application of the preferential arrangements by the beneficiary 
country. 
Article 221 
1. As soon as it has been entered in the accounts, the amount of duty shall be 
communicated to the debtor in accordance with appropriate procedures. 
2. Where the amount of duty payable has been entered, for guidance, in the 
customs declaration, the Comptroller may specify that it shall not be communicated in 
accordance with paragraph 1 unless the amount of duty indicated does not correspond 
to the amount determined by the Comptroller. 
Without prejudice to the application of the second subparagraph of Article of 
Article 218(1), where use is made of the possibility provided for in the preceding 
subparagraph, release of the goods by the customs authorities shall be equivalent to 
communication to the debtor of the amount of duty entered in the accounts. 
3. Communication to the debtor shall not take place after the expiry of a 
period of six years from the date on which the customs debt was due. This period shall 
be suspended from the time an appeal within the meaning of Article 243 is lodged, for 
the duration of the appeal proceedings. 
4. Where the customs debt is the result of an act which, at the time it was 
committed, was liable to give rise to criminal court proceedings, the amount may, under 
the conditions set out in the provisions in force, be communicated to the debtor after the 
expiry of the six-year period referred to in paragraph 3. 
Section 2 
Time limit and procedures for payment of the amount of duty 
Article 222 
1. Amounts of duty communicated in accordance with Article 221 shall be 
paid by debtors within the following periods: 
(a) if the person is not entitled to any of the payment facilities laid 
down in Articles 224 to 229, payment shall be made within the period

966 CAP. 337.] IMPORT DUTIES 
prescribed. 
Without prejudice to the second paragraph of Article 244, that period shall not 
exceed ten days following communication to the debtor of the amount of duty owed and 
in the case of aggregation of entries in the accounts under the conditions laid down in 
the second paragraph of Article 218(1), it shall be so fixed as not to enable the debtor to 
obtain a longer period for payment than if he had been granted deferred payment. 
An extension shall be granted automatically where it is established that the 
person concerned received the communication too late to enable him to make payment 
within the period prescribed. 
Extension of the period may also be granted by the Comptroller at the request of 
the debtor where the amount of duty to be paid results from action for post-clearance 
recovery. Without prejudice to Article 229(a), such extensions shall not exceed the time 
necessary for the debtor to take the appropriate steps to discharge his obligation; 
(b) if the person is entitled to any of the payment facilities laid down 
in Articles 224 to 229, payment shall be made no later than the expiry of the 
period or periods specified in relation to those facilities. 
2. The cases and conditions in which the debtor’s obligation to pay duty shall 
be suspended may also be provided for by the Comptroller: 
- Where an application for remission of duty is made in accordance with 
Article 236, 238 or 239, or 
- where goods are seized with a view to subsequent confiscation in 
accordance with the second indent of point (c) or with point (d) of Article 233, or 
- where the customs debt was incurred under Article 203 and there is more 
than one debtor. 
Article 223 
Payment shall be made in cash or by any other means with similar discharging 
effect in accordance with the provisions in force. It may also be made by adjustment of 
credit balance where the provisions in force so allow. 
Article 224 
Provided the amount of duty payable by the person concerned relates to goods 
declared for a customs procedure which entails the obligation to pay such duty, the 
Comptroller may, at that person’s request, grant deferment of payment of that amount 
under the conditions laid down in Articles 225, 226 and 227. 
Article 225 
The granting of deferment of payment shall be conditional on the provision of 
security by the applicant. 
In addition, the granting of deferment of payment may give rise to the charging

IMPORT DUTIES [CAP. 337. 967 
of incidental expenses for the opening of files or for services rendered. 
Article 226 
The Comptroller shall decide which of the following procedures must be used 
when granting deferment of payment: 
a. separately in respect of each amount of duty entered in the 
accounts under the conditions laid down in the first subparagraph of Article 
218(1) or in Article 220(1); 
or 
b. globally in respect of all amounts of duty entered in the accounts 
under the conditions laid down in the first subparagraph of Article 218(1) during 
a period fixed by the Comptroller not exceeding 31 days; or 
c. globally in respect of all amounts of duty forming a single entry in 
accordance with the second paragraph of Article 218(1). 
Article 227 
1. The period for which payment is deferred shall be 30 days. It shall be 
calculated as follows: 
(a) where payment is deferred in accordance with Article 226(a), the 
period shall be calculated from the day following date on which the amount of 
duty is entered in the accounts by the Comptroller. 
Where Article 219 is applied, the period of 30 days calculated in accordance with 
the first subparagraph shall be reduced by the number of days corresponding to the 
period in excess of two days used to enter the amount in the accounts; 
(b) where payment is deferred in accordance with Article 226(b), the 
period shall be calculated from the day following the date on which the 
aggregation period expires. It shall be reduced by the number of days 
corresponding to half the number of days in the aggregation period; 
(c) where payment is deferred in accordance with Article 226(c), the 
period shall be calculated from the day following the expiry date of the period 
during which the goods in question were released. It shall be reduced by the 
number of days corresponding to half the number of days in the period 
concerned. 
2. Where the number of days in the periods referred to in paragraph 1(b) and 
(c) s an odd number, the number of days to be deducted from the 30-day period 
pursuant to paragraph 1(b) and (c) shall be equal to half the next lowest even number. 
3. To simplify matters, where the periods referred to in paragraph 1 (b) and 
(c) are a calendar week or a calendar month, the Comptroller may provide that the 
amount of duty in respect of which payment has been deferred shall be paid: 

968 CAP. 337.] IMPORT DUTIES 
(a) if the period is a calendar week, on the Friday of the fourth week 
following that calendar week; 
(b) if the period is a calendar month, by the sixteenth day of the month 
following that calendar month.
Article 228 
1. Deferment of payment shall not be granted in respect of amounts of duty 
which, although relating to goods entered for a customs procedure which entails the 
obligation to pay such duty, are entered in the accounts in accordance with the 
provisions in force concerning acceptance of incomplete declarations, because the 
declarant has not, by the time of expiry of the period set, provided the information 
necessary for the definitive valuation of the goods for customs purposes or has not 
supplied the particulars or the document missing when the incomplete declaration was 
accepted. 
2. However, deferment of payment may be granted in the cases referred to in 
paragraph 1 where the amount of duty to be recovered is entered in the accounts before 
the expiry of a period of 30 days from the date on which the amount originally charged 
was entered in the accounts or, if it was not entered in the accounts, from the date on 
which the declaration relating to the goods in question was accepted.The duration of 
the deferment of payment granted in such circumstances shall not extend beyond the 
date of expiry of the period which, pursuant to Article 227, was granted in respect of 
the amount of duty originally fixed, or which would have been granted had the amount 
of duty legally due been entered in the accounts when the goods in question were 
declared. 
Article 229 
The Comptroller may grant the debtor payment facilities other than deferred 
payment. 
The granting of such payment facilities shall: 
(a) be conditional on the provision of security. However, such security 
need not be required where to require it would, because of the situation of the 
debtor, create serious economic or social difficulties; 
(b) result in credit interest being charged according to law over and 
above the amount of duty. 
The Comptroller may refrain from claiming credit interest where to claim it 
would, because of the situation of the debtor, create serious economic or social 
difficulties. 
Article 230 
Whatever the payment facilities granted to the debtor, the latter may in any case 
pay all or part of the amount of duty without awaiting expiry of the period he has been 
granted for payment.

IMPORT DUTIES [CAP. 337. 969 
Article 231 
An amount of duty owed may be paid by a third person instead of the debtor. 
Article 232 
1. Where the amount of duty due has not been paid within the prescribed 
period: 
(a) the Comptroller shall avail himself of all options open to him 
under the legislation in force, including enforcement, to secure payment of that 
amount. 
Special provisions may be adopted in respect of guarantors within the framework 
of the transit procedure; 
(b) interest on arrears shall be charged according to law over and 
above the amount of duty. 
2. The Comptroller may waive collection of interest on arrears: 
(a) where, because of the situation of the debtor, it would be likely to 
create serious economic or social difficulties; 
(b) where the amount does not exceed a level fixed by the 
Comptroller, or 
(c) if the duty is paid within five days of the expiry of the period 
prescribed for payment. 
3. The Comptroller may fix: 
(a) minimum periods for calculation of interest; 
(b) minimum amounts payable as interest on arrears. 
CHAPTER 4 
EXTINCTION OF CUSTOMS DEBT 
Article 233 
Without prejudice to the provisions in force relating to the time-barring of a 
customs debt and non-recovery of such a debt in the event of the legally established 
insolvency of the debtor, a customs debt shall be extinguished: 
(a) by payment of the amount of duty; 
(b) by remission of the amount of duty; 
(c) where, in respect of goods declared for a customs procedure 
entailing the obligation to pay duties: 

970 CAP. 337.] IMPORT DUTIES 
- the customs declaration is invalidated in accordance with Article 66, 
- the goods, before their release, are either seized and simultaneously or 
subsequently confiscated, destroyed on the instructions of the Comptroller, 
destroyed or abandoned in accordance with Article 182, or destroyed or 
irretrievably lost as a result of their actual nature or of unforeseeable 
circumstances (excluding theft) or force majeure; 
(d) where goods in respect of which a customs debt is incurred in 
accordance with Article 202 are seized upon their unlawful introduction and are 
simultaneously or subsequently confiscated. 
Article 234 
In the event of seizure and confiscation, the customs debt shall, nonetheless for 
the purposes of the criminal law applicable to customs offences, be deemed not to have 
been extinguished and the provisions of the Import Duties Act (Cap. 337) and the 
Customs Ordinance (Cap. 37)shall apply for determining penalties or for taking 
criminal proceedings. 
CHAPTER 5 
REPAYMENT AND REMISSION OF DUTY 
Article 235 
The following definitions shall apply: 
(a) ''repayment'' means the total or partial refund of import duties or 
export duties which have been paid; 
(b) ''remission'' means either a decision to waive all or part of the 
amount of a customs debt or a decision to render void an entry in the accounts of 
all or part of an amount of import or export duty which has not been paid. 
Article 236 
1. Import duties or export duties shall be repaid in so far as it is established 
that when they were paid the amount of such duties was not legally owed or that the 
amount has been entered in the accounts contrary to Article 220(2). 
Import duties or export duties shall be remitted in so far as it is established that 
when they were entered in the accounts the amount of such duties was not legally owed 
or that the amount has been entered in the accounts contrary to Article 220(2). 
No repayment or remission shall be granted when the facts which led to the 
payment or entry in the accounts of an amount which was not legally owed are the 
result of deliberate action by the person concerned. 
2. Import duties or export duties shall be repaid or remitted upon submission 
of an application to the Comptroller within a period of two years from the date on 
which the amount of those duties was communicated to the debtor.

IMPORT DUTIES [CAP. 337. 971 
That period shall be extended if the person concerned provides evidence that he 
was prevented from submitting his application within the said period as a result of 
unforeseeable circumstances (excluding theft) or force majeure. 
Where the Comptroller himself discovers within this period that one or other of 
the situations described in the first and second subparagraphs of paragraph 1 exists, he 
shall repay or remit on his own initiative. 
Article 237 
Import duties or export duties shall be repaid where a customs declaration is 
invalidated and the duties have been paid. Repayment shall be granted upon submission 
of an application by the person concerned within the periods laid down for submission 
of the application for invalidation of the customs declaration. 
Article 238 
1. Import duties shall be repaid or remitted in so far as it is established that 
the amount of such duties entered in the accounts relates to goods placed under the 
customs procedure in question and rejected by the importer because at the point in time 
referred to in Article 67 they are defective or do not comply with the terms of the 
contract on the basis of which they were imported. 
Defective goods, within the meaning of the first subparagraph, shall be deemed 
to include goods damaged before their release. 
2. Repayment or remission of import duties shall be granted on condition 
that: 
(a) the goods have not been used, except for such initial use as may 
have been necessary to establish that they were defective or did not comply with 
the terms of the contract; 
(b) the goods are exported. 
At the request of the person concerned, the Comptroller shall permit the goods to 
be destroyed or to be placed, for the purposes of their re-exportation, under the external 
transit procedure or the customs warehousing procedure or in a free zone or free 
warehouse, instead of being exported. 
For the purposes of being assigned one of the customs-approved treatments or 
uses provided for in the preceding subparagraph, the goods shall be deemed to be non- 
Maltese goods. 
3. Import duties shall not be repaid or remitted in respect of goods which, 
before being declared to customs declaration, were imported temporarily for testing, 
unless it is established that the fact that the goods were defective or did not comply with 
the terms of the contract could not normally have been detected in the course of such 
tests. 
4. Import duties shall be repaid or remitted for the reasons set out in

972 CAP. 337.] IMPORT DUTIES 
paragraph 1 upon submission of an application to the Comptroller within twelve 
months from the date on which the amount of those duties was communicated to the 
debtor.
However, the Comptroller may permit this period to be exceeded in duly 
justified exceptional cases. 
Article 239 
1. Import duties or export duties may be repaid or remitted in situations other 
than those referred to in Articles 236, 237, and 238: 
- to be determined by the Minister; 
- resulting from circumstances in which no deception or obvious 
negligence may be attributed to the person concerned. The situations in which this 
provision may be applied and the procedures to be followed to that end shall be 
defined by the Minister. Repayment or remission may be made subject to special 
conditions. 
2. Duties shall be repaid or remitted for the reasons set out in paragraph 1 
upon submission of an application to the Comptroller within 12 months from the date 
on which the amount of the duties was communicated to the debtor. 
However, the Comptroller may permit this period to be exceeded in duly 
justified exceptional cases. 
Article 240 
Import or export duties shall be repaid or remitted under the conditions laid 
down in this chapter only if the amount to be repaid or remitted exceeds an amount 
fixed by the Minister. 
However, the Comptroller may also grant an application for repayment or 
remission in respect of a lower amount. 
Article 241 
Repayment by the Comptroller of amounts of import duties or export duties or of 
credit interest or interest on arrears collected on payment of such duties shall not give 
rise to the payment of interest by the Comptroller. However, interest shall be paid: 
- where a decision to grant a request for repayment is not implemented 
within three months of the date of adoption of that decision, 
- where national provisions so stipulate. 
The amount of such interest shall be according to law. 
Article 242 
Where a customs debt has been remitted or the corresponding amount of duty

IMPORT DUTIES [CAP. 337. 973 
repaid in error, the original debt shall again become payable. Any interest paid under 
Article 241 must be reimbursed. 
TITLE VIII 
APPEALS 
Article 243 
1. Any person shall have the right to appeal against decisions taken by the 
customs authorities which relate to the application of customs legislation, and which 
concern him directly and individually. 
Any person who has applied to the customs authorities for a decision relating to 
the application of customs legislation and has not obtained a ruling on that request 
within the period referred to in Article 6(2) shall also be entitled to exercise the right of 
appeal.
2. The right of appeal may be exercised: 
(a) initially, before the customs authorities designated for that 
purpose; 
(b) subsequently, before an independent body, which may be a judicial 
authority or an equivalent specialized body, according to the provisions in force 
in Malta. 
Article 244 
The lodging of an appeal shall not cause implementation of the disputed decision 
to be suspended. 
The customs authorities shall, however, suspend implementation of such 
decision in whole or in part where they have good reason to believe that the disputed 
decision is inconsistent with customs legislation or that irreparable damage is to be 
feared for the person concerned. 
Where the disputed decision has the effect of causing import duties or export 
duties to be charged, suspension of implementation of that decision shall be subject to 
the existence or lodging of a security. However, such security need not be required 
where such a requirement would be likely, owing to the debtor’s circumstances, to 
cause serious economic or social difficulties. 
Article 245 
The provisions for the implementation of the appeals procedure shall be 
determined by the Minister. 
Article 246 
This title shall not apply to appeals lodged with a view to the annulment or 
revision of a decision taken by the customs authorities on the basis of criminal law.

974 CAP. 337.] IMPORT DUTIES 
ANNEX A TO THE CUSTOMS CODE 
GOODS FOR WHICH PROCESSING UNDER CUSTOMS CONTROL IS 
AUTHORISED (ARTICLE 131) AND ECONOMIC CONDITIONS IN THE 
FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER CUSTOMS 
CONTROL 
PART A 
''MCT'' means Maltese Customs Tariff. 
The economic conditions shall be deemed to be fulfilled for the following types 
of goods and operations: 
Column 1 Column 2 
Order 
No 
Goods Processing 
1 Goods of any kind Processing into samples presented as such or put up into sets 
2 Goods of any kind Reduction to waste and scrap or destruction 
3 Goods of any kind Denaturing 
4 Goods of any kind Recovery of parts or components 
5 Goods of any kind Separation and/ or destruction of damaged parts 
6 Goods of any kind Processing to correct the effects of damage to the goods 
7 Goods of any kind Usual forms of handling permitted in customs warehouses or 
free zones 
8 Goods of any kind Processing into products of a kind to be incorporated in or 
used for civil aircraft for which an airworthiness certificate is 
issued by a company authorised for such operations by the 
aviation authorities or the aviation authorities of another 
country 
9 Goods which have 
to go operations to 
ensure their 
compliance with 
technical 
requirements for 
their release for free 
circulation. 
Any form of processing 
10 Goods of any kind 
not subject to an 
agricultural or 
commercial policy 
measure, or 
provisional or 
definitive 
antidumping, or 
provisional or 
definitive 
countervailing duty 
Any form of processing, where the import duty advantage by 
using the arrangements does not exceed the value of 
Lm20,000 per applicant and per calendar year

IMPORT DUTIES [CAP. 337. 975 
11 Any electronic type 
of components, 
parts, assemblies 
(including 
subassemblies), or 
materials (whether 
or not electronic), 
which are vital to 
the electronic 
working 
performance of the 
processed product 
Processing into information technology products of MCT 
codes 8471 10 10 00 to 8471 90 00 00, 8473 10 11 00, 8473 
21 10 00 to 8473 40 11 00, 8473 50 10 00, 8473 50 90 00 and 
8541 10 00 10 to 8542 90 00 00 
12 Solid fractions of 
palm oil falling 
within MCT code 
1511 90 19 00 or 
Fluid fractions of 
palm oil falling 
within MCT code 
1511 90 91 00 or 
Coconut oil falling 
within MCT code 
1513 11 10 00 or 
Fluid fractions of 
coconut oil falling 
within MCT code 
ex 1513 19 30 00 or 
Palm kernel oil 
falling within MCT 
code 1513 21 11 00 
or Fluid fractions of 
palm kernel oil 
falling within MCT 
code ex 1513 29 30 
00 or Babassu oil 
falling within MCT 
code 1513 21 19 00 
Processing into: 
- mixtures of fatty acids falling within MCT codes 3823 
11 00, 3823 12 00 00, ex 3823 19 10 00, ex 3823 19 30 
00 and ex 3823 19 90 00 
- fatty acids falling within MCT codes 2915 70 15 00, 
2915 70 25 00, ex 2915 90 10 00, ex 2915 90 80 00, ex 
2916 15 00 00 and ex 2916 19 80 00 
- mixture of methyl esters of fatty acids falling within 
MCT code ex 3824 90 95 00 
- methyl esters of fatty acids falling within MCT codes 
ex 2915 70 20 00, ex 2915 70 80 00, ex 2915 90 80 00, 
ex 2916 15 00 00 and ex 2916 19 80 00 
- mixture of fatty alcohols falling within MCT code 
3823 70 00 00 
- fatty alcohols falling within MCT codes 2905 16 80 
00, 2905 17 00 00, 2905 19 00 10 and 2905 10 00 90 
- glycerol falling within MCT code 1520 00 00 00 
13 Castor oil falling 
within MCT code 
1515 30 90 00 
Processing into: 
- hydrogenated castor oil (''opal-wax'') of MCT code 
1516 20 10 00 
- 12-hydrostearic acid (purity less than 90%) of MCT 
code ex 3823 19 10 00 
- 12-hydrostearic acid (purity 90% or more) of MCT 
code ex 2918 19 99 00 
- glycerol of MCT code 2905 45 00 00 
Column 1 Column 2 
Order 
No 
Goods Processing

976 CAP. 337.] IMPORT DUTIES 
14 Tobaccos falling 
within Chapter 24 
of the Maltese 
Customs Tariff 
Processing into ''homogenised'' or ''reconstituted'' tobacco 
falling within MCT code 2403 91 00 and/or tobacco powder 
falling within MCT code 2403 99 90 
15 Raw or 
unmanufactured 
tobacco falling 
within MCT code 
2401 10 
Raw or 
unmanufactured 
tobacco partly 
stemmed/stripped 
falling within MCT 
code ex 2401 20 
Processing into partly or wholly stemmed/stripped tobaccos 
falling within MCT code 2401 20 and into tobacco refuse 
falling within MCT code 2401 30 00 
16 Products falling 
within MCT codes: 
2707 10, 2707 20, 
2707 30, 2707 50, 
2707 91 00 00, 
2707 99 30 00, 
2707 99 91 00, 
2707 99 99 00 and 
2710 00 
Processing into products falling within MCT codes: 2710 
00 71 00 or 2710 00 72 00 
17 Crude oils falling 
within MCT code 
2707 99 11 00 
Processing into products falling within MCT codes 2707 
10 90 00, 2707 20 90 00, 2707 30 90 00, 2707 50 90 00, 2707 
99 30 00, 2707 99 99 00, 2902 20 90 00, 2902 30 90 00, 2902 
41 00 00, 2902 42 00 00, 2902 43 00 00, 2902 44 90 00 
18 Gas oils with a 
sulphur content 
exceeding 0,2% by 
weight falling 
within MCT code 
2710 00 68 00 
Kerosene falling 
within MCT code 
2710 00 55 00 
White spirit falling 
within MCT code 
2710 00 21 00 
Mixture of the goods in column 1 or a mixture of one and/ or 
other of the goods in column 1 with gas oil with a sulphur 
content not exceeding 0,2% by weight falling within MCT 
code 2710 00 66 00 or 2710 00 67 00 to obtain a gas oil with 
a sulphur content not exceeding 0,2% by weight falling 
within MCT code 2710 00 66 00 or 2710 00 67 00 
19 PVC material 
falling within MCT 
code 3921 90 60 00 
Processing into filmscreens falling within MCT code 9010 
60 00 00 
Column 1 Column 2 
Order 
No 
Goods Processing

IMPORT DUTIES [CAP. 337. 977 
PART B 
The economic conditions shall be examined for the following types of goods and 
operations, which are not covered by Part A: 
ANNEX B TO THE CUSTOMS CODE 
LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 109 OF THE 
CUSTOMS CODE 
Unless otherwise specified, none of the following forms of handling may give 
rise to a different eight-digit code in the Maltese Customs Tariff. 
Usual forms of handling listed below shall not be granted if, in the opinion of the 
customs authorities, the operation is likely to increase the risk of fraud: 
1. ventilation, spreading-out, drying, removal of dust, simple cleaning 
operations, repair of packing, elementary repairs of damage incurred during transport or 
storage in so far as it concerns simple operations, application and removal of protective 
coating for transport; 
2. reconstruction of the goods after transport; 
20 Skating boots 
without skates 
attached of MCT 
code 6402 19 00 00 
Skating boots 
without skates 
attached of MCT 
code 6403 19 00 
Processing into: 
ice skates of MCT code 9506 70 10 00 
roller skates of MCT code 9506 70 30 00 
21 Motor chassis fitted 
with cabs, of MCT 
code 8704 21 31 
Processing into fire engines fitted with integral fire fighting 
and/ or life saving equipment, of MCT code 8705 30 00 00 
Column 1 Column 2 
Goods Processing 
(i) All goods subject to a(n) 
agricultural measure or provisional or 
definitive antidumping, or provisional or 
definitive countervailing, duty 
Any form of processing 
(ii) All other goods not covered by 
Part A and (i) above 
Any form of processing 
Column 1 Column 2 
Order 
No 
Goods Processing

978 CAP. 337.] IMPORT DUTIES 
3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing 
of the goods; 
4. removal of damaged or contaminated components; 
5. conservation, by means of pasteurisation, sterilisation, irradiation or the 
addition of preservatives; 
6. treatment against parasites; 
7. anti-rust treatment; 
8. treatment: 
- by simple raising of the temperature, without further treatment or 
distillation process, or 
- by simple lowering of the temperature; 
even if this results in a different eight-digit code in the Maltese Customs 
Tariff; 
9. electrostatic treatment, uncreasing or ironing of textiles; 
10. treatment consisting in: 
- semming and/ or pitting of fruits, cutting up and breaking down of dried 
fruits or vegetables, rehydration of fruits, or 
- dehydration of fruits even if this results in a different eight-digit code in 
the Maltese Customs Tariff; 
11. desalination, cleaning and butting of hides; 
12. addition of goods or addition or replacement of accessory components as 
long as this addition or replacement is relatively limited or is intended to ensure 
compliance with technical standards and does not change the nature or improve the 
performances of the original goods, even if this results in a different eight-digit code in 
the Maltese Customs Tariff for the added or replacement goods; 
13. dilution or concentration of fluids, without further treatment or distillation 
process, even if this results in a different eight-digit code in the Maltese Customs 
Tariff;
14. mixing between them of the same kind of goods, with a different quality, 
in order to obtain a constant quality or a quality which is requested by the customer, 
without changing the nature of the goods; 
15. dividing or size cutting out of goods if only simple operations are 
involved; 
16. packing, unpacking, change of packing, decanting and simple transfer into

IMPORT DUTIES [CAP. 337. 979 
containers, even if this results in a different eight-digit code in the Maltese Customs 
Tariff, affixing, removal and altering of marks, seals, labels, price tags or other similar 
distinguishing signs; 
17. testing, adjusting, regulating and putting into working order of machines, 
apparatus and vehicles, in particular in order to control the compliance with technical 
standards, if only simple operations are involved; 
18. dulling of pipe fittings to prepare the goods for certain markets.

