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Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

View history reference

Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

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 (4010), 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 (4016);
  • (b) Articles of leather or of composition leather (4205) or of furskin (4303), 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 or belting, of textile material (5910.00.00) or other articles of textile material for technical uses (5911);
  • (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of 7102 to 7104, or articles wholly of such stones of 7116, except unmounted worked sapphires and diamonds for styli (8522);
  • (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • (h) Drill pipe (7304);
  • (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 or other articles of Chapter 91;
  • (o) Interchangeable tools of 8207 or brushes of a kind used as parts of machines (9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or 6804 or 6909);
  • (p) Articles of Chapter 95; or
  • (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of 9620.
  • 2. - Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
  • (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than 8409, 8431, 8448, 8466, 8473, 8487, 8503.00.00, 8522, 8529, 8538 and 8548) 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 8479 or 8543) are to be classified with the machines of that kind or in 8409, 8431, 8448, 8466, 8473, 8503.00.00, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517, and parts which are suitable for use solely or principally with the goods of 8524 are to be classified in 8529;
  • (c) All other parts are to be classified in 8409, 8431, 8448, 8466, 8473, 8503.00.00, 8522, 8529 or 8538 as appropriate or, failing that, in 8487 or 8548.
  • 3. - Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
  • 4. - Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
  • 5. - For the purposes of these Notes, " machine " means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
  • 6.-
  • (A) Throughout this Schedule, " electrical and electronic waste and scrap " means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:
  • (i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
  • (ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations.
  • (B) Mixed consignments of " electrical and electronic waste and scrap " and other waste and scrap are to be classified in 8549.
  • (C) This Section does not cover municipal waste, as defined in Note 4 to Chapter 38.
    • Additional Notes.
  • 1. - In this Section, " computer control " means a controlling unit that incorporates at least one electronic microcircuit that is part of the microcircuitry of the controlling unit, being microcircuitry that enables the unit:
  • (a) to store and process, or manipulate, data;
  • (b) when programmed, to automatically control the operation of the appliance, machine or apparatus independently of human control;
  • (c) to wholly or substantially control the operation and movement of the appliance, machine or apparatus by the use of a numeric-servo closed loop; and
  • (d) to be re-programmable in respect of the unit's control of the appliance, machine or apparatus.
  • 2. - For the purposes of Note 2(a) to this Section, " respective headings " does not include headings in which goods are classifiable as parts.
  • 3. - For the purposes of Note 2(b) to this Section, " with the machines of that kind " means in the same heading as those machines unless there is a separate heading for parts of or for those machines (not being 8487 or 8548).
  • 4. - " Accessories " in 8448, 8466, 8473 or 8522 does not apply to goods which are otherwise described in any of the headings of Chapters 84 and 85.
    •  View history note
    84 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 (7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (7019 or 7020);
  • (d) Articles of 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
  • (e) Vacuum cleaners of 8508;
  • (f) Electro-mechanical domestic appliances of 8509; digital cameras of 8525;
  • (g) Radiators for the articles of Section XVII; or
  • (h) Hand-operated mechanical floor sweepers, not motorised (9603).
  • 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of 8401 to 8424, or 8486 and at the same time to a description in one or more of 8425 to 8480 is to be classified under the appropriate heading of the former group or under 8486, as the case may be, and not the latter group.
  • (A) 8419 does not, however, cover:
  • (i) Germination plant, incubators or brooders (8436);
  • (ii) Grain dampening machines (8437);
  • (iii) Diffusing apparatus for sugar juice extraction (8438);
  • (iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (8451); or
  • (v) Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
  • (B) 8422 does not cover:
  • (i) Sewing machines for closing bags or similar containers (8452); or
  • (ii) Office machinery of 8472.
  • C) 8424 does not cover:
  • (i) Ink-jet printing machines (8443); or
  • (ii) Water-jet cutting machines (8456).
  • 3. - A machine-tool for working any material which answers to a description in 8456 and at the same time to a description in 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in 8456.
  • 4. - 8457 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:
  • (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
  • (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.- For the purposes of 8462, a " slitting line " for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A " cut-to-length line " for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear.
  • 6. -
  • (A) For the purposes of 8471, " automatic data processing machines " means machines capable of:
  • (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
  • (ii) Being freely programmed in accordance with the requirements of the user;
  • (iii) Performing arithmetical computations specified by the user; and
  • (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
  • (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.
  • (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:
  • (i) It is of a kind solely or principally used in an automatic data processing system;
  • (ii) It is connectable to the central processing unit either directly or through one or more other units; and
  • (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
    •  
    Separately presented units of an automatic data processing machine are to be classified in 8471.
     
    However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(ii) and (C)(iii) above, are in all cases to be classified as units of 8471.
  • (D) 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 6(C) above:
  • (i) Printers, copying machines, facsimile machines, whether or not combined;
  • (ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
  • (iii) Loud speakers and microphones;
  • (iv) Television cameras, digital cameras and video camera recorders;
  • (v) Monitors and projectors, not incorporating television reception apparatus.
  • (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
  • 7. - 8482 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 7326.
  • 8. - A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in 8479. 8479 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.
  • 9. - For the purposes of 8470, " pocket-size " applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
  • 10.- For the purposes of 8485, " additive manufacturing " (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).
  • Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in 8485 are to be classified in that heading and in no other heading of this Schedule.
  • 11. -
  • (A) Notes 12(a) and (b) to Chapter 85 also apply with respect to " semiconductor devices " and " electronic integrated circuits " , respectively, as used in this Note and in 8486. However, for the purposes of this Note and of 8486, " semiconductor devices " also covers photosensitive semiconductor devices and light emitting diodes (LED).
  • (B) For the purposes of this Note and of 8486, " manufacture of flat panel displays " covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. " Flat panel display " does not cover cathode-ray tube technology.
  • (C) 8486 also includes machines and apparatus solely or principally of a kind used for:
  • (i) the manufacture or repair of masks and reticles;
  • (ii) assembling semiconductor devices or electronic integrated circuits; or
  • (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
  • (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in 8486 are to be classified in that heading and in no other heading of this Schedule.
    • Subheading Notes.
  • 1. - For the purposes of 8465.20, " machining centres " applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
  • 2. - For the purposes of 8471.49.00, " systems " means automatic data processing machines whose units satisfy the conditions laid down in Note 6(C) 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).
  • 3. - For the purposes of 8481.20, " valves for oleohydraulic or pneumatic transmissions " means valves which are used specifically in the transmission of " fluid power " in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). 8481.20 takes precedence over all other subheadings of 8481.
  • 4. - 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.
    • Additional Notes.
  • 1. - In this Chapter, the power of an internal combustion piston engine shall be taken to be the net output, expressed in kilowatts, that the engine is capable of delivering continuously at a stated crankshaft speed under standard operating conditions.
  • 2. - For the purposes of this Chapter, " operating weight " means the combined weight of the machine, the driver and a tank full of fuel.
  • 3. - 8422 does not cover machines which collate and load, or merely load or unload, packs or units of goods (in one or more tiers or layers) onto pallets, slipsheets or the like (8428).
  • 4. - 8486.10.10, 8486.20.10, 8486.30.10 and 8486.40.10 do not apply to water-jet cutting machines (8486.10.90, 8486.20.90, 8486.30.90 or 8486.40.9).


    • 8401 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION:  
    8401.10.00 -Nuclear reactors 5%
    DCS:4%
    CA:Free
    DCT:5%
    8401.20.00 -Machinery and apparatus for isotopic separation, and parts thereof Free
    8401.30.00 -Fuel elements (cartridges), non-irradiated 5%
    DCS:4%
    CA:Free
    DCT:5%
    8401.40.00 -Parts of nuclear reactors 5%
    DCS:4%
    CA:Free
    DCT:5%
    8402 STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER-HEATED WATER BOILERS:  
    8402.1 -Steam or other vapour generating boilers:  
    8402.11.00 --Watertube boilers with a steam production exceeding 45 t per hour 5%
    CA:Free
    8402.12.00 --Watertube boilers with a steam production not exceeding 45 t per hour 5%
    CA:Free
    8402.19.00 --Other vapour generating boilers, including hybrid boilers 5%
    CA:Free
    8402.20.00 -Super-heated water boilers 5%
    CA:Free
    8402.90.00 -Parts 5%
    CA:Free
    8403 CENTRAL HEATING BOILERS OTHER THAN THOSE OF 8402:  
    8403.10.00 -Boilers 5%
    8403.90.00 -Parts 5%
    8404 AUXILIARY PLANT FOR USE WITH BOILERS OF 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS:  
    8404.10.00 -Auxiliary plant for use with boilers of 8402 or 8403 5%
    CA:Free
    8404.20.00 -Condensers for steam or other vapour power units Free
    8404.90.00 -Parts 5%
    CA:Free
    8405 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 -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 5%
    DCS:4%
    CA:Free
    DCT:5%
    8405.90.00 -Parts 5%
    DCS:4%
    CA:Free
    DCT:5%
    8406 STEAM TURBINES AND OTHER VAPOUR TURBINES:  
    8406.10.00 -Turbines for marine propulsion Free
    8406.8 -Other turbines:  
    8406.81.00 --Of an output exceeding 40 MW Free
    8406.82.00 --Of an output not exceeding 40 MW Free
    8406.90.00 -Parts Free
    8407 SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUSTION PISTON ENGINES:  
    8407.10.00 -Aircraft engines Free
    8407.2 -Marine propulsion engines:  
    8407.21.00 --Outboard motors Free
    8407.29.00 --Other Free
    8407.3 -Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:  
    8407.31.00 --Of a cylinder capacity not exceeding 50 cm 3 Free
    8407.32.00 --Of a cylinder capacity exceeding 50 cm 3 but not exceeding 250 cm 3 Free
    8407.33 --Of a cylinder capacity exceeding 250 cm 3 but not exceeding 1 000 cm 3 :  
    8407.33.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8407.33.90 ---Other Free
    8407.34 --Of a cylinder capacity exceeding 1 000 cm 3 :  
    8407.34.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2010 5%
    CA:Free
    8407.34.20 ---Engines, NSA, of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705 5%
    DCS:4%
    DCT:5%
    8407.34.90 ---Other Free
    8407.90 -Other engines:  
    8407.90.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8407.90.20 ---Engines, NSA, of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705 Free
    8407.90.30 ---Engines, NSA, having a power not exceeding 3.6 kW 5%
    8407.90.90 ---Other Free
    8408 COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES):  
    8408.10.00 -Marine propulsion engines Free
    8408.20 -Engines of a kind used for the propulsion of vehicles of Chapter 87:  
    8408.20.10 ---For use in the assembly or manufacture of passenger motor vehicles 5%
    CA:Free
      From 1 January 1997 22.5%
    FI:17.5%
    DC:17.5%
    CA:15%
      From 1 January 1998 20%
    FI:15%
    DC:15%
    CA:12.5%
      From 1 January 1999 17.5%
    FI:12.5%
    DC:12.5%
    CA:10%
      From 1 January 2000 15%
    FI:10%
    DC:10%
    CA:7.5%
      From 1 January 2005 10%
    FI:5%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8408.20.20 ---Engines, NSA, of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705 5%
    DCS:4%
    DCT:5%
    8408.20.90 ---Other Free
    8408.90.00 -Other engines Free
    8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF 8407 OR 8408:  
    8409.10.00 -For aircraft engines Free
    8409.9 -Other:  
    8409.91 --Suitable for use solely or principally with spark-ignition internal combustion piston engines:  
    8409.91.10 ---Parts, as follows:
    (a) carburettors, and parts thereof, not being suitable for use with motorcycles;
    (b) piston pins;
    (c) piston rings;
    (d) valves;
    (e) of engines of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705;
    (f) of a kind used with engines having a power not exceeding 4.5 kW of 8407.31.00    		 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8409.91.90 ---Other Free
    8409.99 --Other:  
    8409.99.10 ---Parts, as follows:
    (a) piston pins;
    (b) piston rings;
    (c) valves;
    (d) for engines of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705, but not including fuel injection equipment and parts thereof unless for use in the assembly or manufacture of those vehicles    		 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8409.99.90 ---Other Free
    8410 HYDRAULIC TURBINES, WATER WHEELS, AND REGULATORS THEREFOR:  
    8410.1 -Hydraulic turbines and water wheels:  
    8410.11.00 --Of a power not exceeding 1 000 kW 5%
    8410.12.00 --Of a power exceeding 1 000 kW but not exceeding 10 000 kW 5%
    8410.13.00 --Of a power exceeding 10 000 kW Free
    8410.90.00 -Parts, including regulators 5%
    8411 TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES:  
    8411.1 -Turbo-jets:  
    8411.11.00 --Of a thrust not exceeding 25 kN Free
    8411.12.00 --Of a thrust exceeding 25 kN Free
    8411.2 -Turbo-propellers:  
    8411.21.00 --Of a power not exceeding 1 100 kW Free
    8411.22.00 --Of a power exceeding 1 100 kW Free
    8411.8 -Other gas turbines:  
    8411.81.00 --Of a power not exceeding 5 000 kW Free
    8411.82.00 --Of a power exceeding 5 000 kW Free
    8411.9 -Parts:  
    8411.91.00 --Of turbo-jets or turbo-propellers Free
    8411.99.00 --Other Free
    8412 OTHER ENGINES AND MOTORS:  
    8412.10.00 -Reaction engines other than turbo-jets Free
    8412.2 -Hydraulic power engines and motors:  
    8412.21.00 --Linear acting (cylinders) 5%
    8412.29.00 --Other 5%
    8412.3 -Pneumatic power engines and motors:  
    8412.31.00 --Linear acting (cylinders) 5%
    8412.39 --Other:  
    8412.39.10 ---Goods, as follows:
    (a) actuators for the mechanical operation of control valves;
    (b) engines operated by an external source of compressed gas and having a maximum gas consumption rate not exceeding 0.07 m 3 /minute    		 5%
    8412.39.90 ---Other Free
    8412.80.00 -Other Free
    8412.90 -Parts:  
    8412.90.10 ---For engines of 8412.10.00, 8412.39.90 or 8412.80.00 Free
    8412.90.90 ---Other 5%
    8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS:  
    8413.1 -Pumps fitted or designed to be fitted with a measuring device:  
    8413.11.00 --Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages Free
    8413.19.00 --Other 5%
    8413.20.00 -Hand pumps, other than those of 8413.11.00 or 8413.19.00 5%
    8413.30 -Fuel, lubricating or cooling medium pumps for internal combustion piston engines:  
    8413.30.10 ---Pumps, as follows:
    (a) fuel pumps, used solely or principally with compression-ignition engines;
    (b) oil or petrol pumps for use in the assembly or manufacture of engines for:
    (i) vehicles, having a power exceeding 7.46 kW, of 8701.10.00, 8701.91.11, 8701.91.19, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10; or
    (ii) vehicles of 8701.30.00, 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers; or
    (iii) vehicles of 8709.19.00    		 Free
    8413.30.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8413.40.00 -Concrete pumps 5%
    8413.50 -Other reciprocating positive displacement pumps:  
    8413.50.10 ---Specially designed for use in the mining or metallurgical industries, other than pulp pumps for use in conjunction with ore dressing machines 5%
    DCS:4%
    DCT:5%
    8413.50.90 ---Other 5%
    8413.60 -Other rotary positive displacement pumps:  
    8413.60.10 ---Specially designed for use in the mining or metallurgical industries, other than pulp pumps for use in conjunction with ore dressing machines 5%
    DCS:4%
    DCT:5%
    8413.60.90 ---Other 5%
    8413.70 -Other centrifugal pumps:  
    8413.70.10 ---Specially designed for use in the mining or metallurgical industries, other than pulp pumps for use in conjunction with ore dressing machines 5%
    DCS:4%
    DCT:5%
    8413.70.90 ---Other 5%
    8413.8 -Other pumps; liquid elevators:  
    8413.81 --Pumps:  
    8413.81.10 ---Specially designed for use in the mining or metallurgical industries, other than pulp pumps for use in conjunction with ore dressing machines 5%
    DCS:4%
    DCT:5%
    8413.81.90 ---Other 5%
    8413.82.00 --Liquid elevators 5%
    8413.9 -Parts:  
    8413.91 --Of pumps:  
    8413.91.10 ---Specially designed for use in the mining or metallurgical industries, other than pulp pumps for use in conjunction with ore dressing machines 5%
    DCS:4%
    DCT:5%
    8413.91.20 ---Of pumps of 8413.30.10 Free
    8413.91.90 ---Other 5%
    8413.92.00 --Of liquid elevators 5%
    8414 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS; GAS-TIGHT BIOLOGICAL SAFETY CABINETS, WHETHER OR NOT FITTED WITH FILTERS:  
    8414.10 -Vacuum pumps:
    8414.10.10 ---Vacuum pumps of a kind used solely or principally for the manufacture of semiconductors or flat panel displays Free
      From 1 July 2018 3.75%
      From 1 July 2019 Free
    8414.10.90 ---Other 5%
    8414.20.00 -Hand- or foot-operated air pumps Free
    8414.30.00 -Compressors of a kind used in refrigerating equipment 5%
    8414.40 -Air compressors mounted on a wheeled chassis for towing:  
    8414.40.10 ---Reciprocating or rotary, having a capacity not exceeding 3 m 3 of free air delivered per minute Free
    8414.40.20 ---Reciprocating or rotary, having a capacity exceeding 3 m 3 but not exceeding 25 m 3 of free air delivered per minute Free
    8414.40.90 ---Other Free
    8414.5 -Fans:  
    8414.51.00 --Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W 5%
    8414.59 --Other:  
    8414.59.10 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1997 14%
    DC:9%
    DCS:10%
      From 1 January 1998 12%
    DC:7%
    DCS:10%
      From 1 January 1999 10%
    DC:5%
      From 1 January 2010 5%
    8414.59.20 ---Of a kind used solely or principally for cooling microprocessors, telecommunication apparatus, automatic data processing machines or units of automatic data processing machines Free
      From 1 July 2018 2.5%
      From 1 July 2019 Free
    8414.59.90 ---Other 5%
    DCS:4%
    DCT:5%
    8414.60.00 -Hoods having a maximum horizontal side not exceeding 120 cm 5%
    8414.70 -Gas-tight biological safety cabinets:
    8414.70.10 ---With hoods having a maximum horizontal side not exceeding 120 cm 5%
    8414.70.20 ---Fitted with filters, other than goods with a stainless steel housing, and with inlet and outlet tube bores with inside diameters exceeding 1.3 cm Free
    8414.70.90 ---Other Free
    8414.80 -Other:  
    8414.80.1 ---Reciprocating or rotary air compressors or pumps, having a capacity not exceeding 3 m 3 of free air delivered per minute:  
    8414.80.11 ----Aquarium aerators Free
    8414.80.19 ----Other 5%
    8414.80.20 ---Reciprocating or rotary air compressors or pumps, having a capacity exceeding 3 m 3 but not exceeding 25 m 3 of free air delivered per minute 5%
    DCS:4%
    DCT:5%
    8414.80.30 ---Electro-mechanical tools for working in the hand, with self-contained electric motor, NSA 5%
    8414.80.90 ---Other Free
    8414.90 -Parts:  
    8414.90.10 ---Of goods of 8414.20.00, 8414.40.90, 8414.70.90 or 8414.80.90 Free
    8414.90.20 ---Of goods of 8414.40.20 or 8414.80.20 5%
    DCS:4%
    DCT:5%
    8414.90.90 ---Other 5%
    8415 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 -Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or " split-system " 5%
    8415.20.00 -Of a kind used for persons, in motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8415.8 -Other:  
    8415.81.00 --Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 5%
    8415.82.00 --Other, incorporating a refrigerating unit 5%
    8415.83.00 --Not incorporating a refrigerating unit 5%
    8415.90.00 -Parts 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8416 FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, INCLUDING THEIR MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES:  
    8416.10.00 -Furnace burners for liquid fuel 5%
    CA:Free
    8416.20.00 -Other furnace burners, including combination burners 5%
    CA:Free
    8416.30.00 -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 5%
    DCS:4%
    DCT:5%
    8416.90.00 -Parts 5%
    CA:Free
    8417 INDUSTRIAL OR LABORATORY FURNACES AND OVENS, INCLUDING INCINERATORS, NON-ELECTRIC:  
    8417.10.00 -Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 5%
    DCS:4%
    DCT:5%
    8417.20.00 -Bakery ovens, including biscuit ovens 5%
    DCS:4%
    DCT:5%
    8417.80.00 -Other 5%
    DCS:4%
    DCT:5%
    8417.90.00 -Parts 5%
    DCS:4%
    DCT:5%
    8418 REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF 8415:  
    8418.10.00 -Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof Free
    8418.2 -Refrigerators, household type:  
    8418.21.00 --Compression-type 5%
    8418.29.00 --Other 5%
    8418.30.00 -Freezers of the chest type, not exceeding 800 L capacity Free
    8418.40.00 -Freezers of the upright type, not exceeding 900 L capacity Free
    8418.50.00 -Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment 5%
    8418.6 -Other refrigerating or freezing equipment; heat pumps:  
    8418.61.00 --Heat pumps other than air conditioning machines of 8415 5%
    8418.69.00 --Other 5%
    8418.9 -Parts:  
    8418.91.00 --Furniture designed to receive refrigerating or freezing equipment 5%
    8418.99.00 --Other 5%
    8419 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC:  
    8419.1 -Instantaneous or storage water heaters, non-electric:  
    8419.11.00 --Instantaneous gas water heaters 5%
    8419.12.00 --Solar water heaters Free
    8419.19.00 --Other 5%
    8419.20.00 -Medical, surgical or laboratory sterilisers 5%
    DCS:4%
    DCT:5%
    8419.3 -Dryers:
    8419.33.00 --Lyophilisation apparatus, freeze drying units and spray dryers Free
    8419.34.00 --Other, for agricultural products 5%
    DCS:4%
    DCT:5%
    8419.35.00 --Other, for wood, paper pulp, paper or paperboard Free
    8419.39 --Other:  
    8419.39.10 ---Electro-mechanical tools for working in the hand, with self-contained electric motor 5%
    8419.39.90 ---Other 5%
    DCS:4%
    DCT:5%
    8419.40.00 -Distilling or rectifying plant 5%
    DCS:4%
    DCT:5%
    8419.50 -Heat exchange units:  
    8419.50.20 ---Of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less Free
    8419.50.30 ---Of a kind used as components in passenger motor vehicles, NSA 5%
    8419.50.90 ---Other 5%
    DCS:4%
    DCT:5%
    8419.60.00 -Machinery for liquefying air or other gases Free
    8419.8 -Other machinery, plant and equipment:  
    8419.81 --For making hot drinks or for cooking or heating food:  
    8419.81.10 ---Hot drink dispensing machines 5%
    8419.81.90 ---Other 5%
    DCS:4%
    DCT:5%
    8419.89 --Other:  
    8419.89.20 ---Electro-mechanical tools for working in the hand, with self-contained electric motor Free
    8419.89.90 ---Other 5%
    DCS:4%
    DCT:5%
    8419.90.00 -Parts 5%
    8420 CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR:  
    8420.10.00 -Calendering or other rolling machines Free
    8420.9 -Parts:  
    8420.91.00 --Cylinders 5%
    DCS:4%
    DCT:5%
    8420.99.00 --Other Free
    8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS FOR LIQUIDS OR GASES:  
    8421.1 -Centrifuges, including centrifugal dryers:  
    8421.11.00 --Cream separators Free
    8421.12.00 --Clothes-dryers Free
    8421.19.00 --Other 5%
         
         
    8421.2 -Filtering or purifying machinery and apparatus for liquids:  
    8421.21 --For filtering or purifying water:  
    8421.21.10 ---Filtering machinery and apparatus for use with swimming pools 5%
    8421.21.90 ---Other 5%
    DCS:4%
    DCT:5%
    8421.22.00 --For filtering or purifying beverages other than water 5%
    DCS:4%
    DCT:5%
    8421.23.00 --Oil or petrol-filters for internal combustion engines 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8421.29 --Other:  
    8421.29.10 ---Liquid filtering or purifying machinery and apparatus made of fluoropolymers and with filter or purifier Free
    8421.29.90 ---Other 5%
    DCS:4%
    DCT:5%
    8421.3 -Filtering or purifying machinery and apparatus for gases:  
    8421.31.00 --Intake air filters for internal combustion engines 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8421.32.00 --Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines 5%
    DCS:4%
    DCT:5%
    8421.39 --Other:
    8421.39.10 ---Filtering or purifying machinery and apparatus for gases, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm Free
    8421.39.90 ---Other 5%
    DCS:4%
    DCT:5%
    8421.9 -Parts:  
    8421.91.00 --Of centrifuges, including centrifugal dryers 5%
    8421.99 --Other:
    8421.99.10 ---Of goods of 8421.29.10 or 8421.39.10 Free
    8421.99.90 ---Other 5%
    8422 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:  
    8422.1 -Dish washing machines:  
    8422.11.00 --Of the household type Free
    8422.19.00 --Other 5%
    DCS:4%
    DCT:5%
    8422.20.00 -Machinery for cleaning or drying bottles or other containers 5%
    DCS:4%
    DCT:5%
    8422.30 -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:  
    8422.30.10 ---Electro-mechanical tools for working in the hand, with self-contained electric motor 5%
    8422.30.90 ---Other 5%
    DCS:4%
    DCT:5%
    8422.40 -Other packing or wrapping machinery (including heat-shrink wrapping machinery):  
    8422.40.10 ---Electro-mechanical tools for working in the hand, with self-contained electric motor Free
    8422.40.90 ---Other Free
    8422.90.00 -Parts 5%
    8423 WEIGHING MACHINERY (EXCLUDING BALANCES OF A SENSITIVITY OF 5 cg OR BETTER), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OF ALL KINDS:  
    8423.10.00 -Personal weighing machines, including baby scales; household scales Free
    8423.20 -Scales for continuous weighing of goods on conveyors:
    8423.20.10 ---Using electronic means for gauging weights Free
    8423.20.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8423.30 -Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales:  
    8423.30.10 ---Using electronic means for gauging weights Free
    8423.30.90 ---Other 5%
    DCS:4%
    DCT:5%
    8423.8 -Other weighing machinery:  
    8423.81 --Having a maximum weighing capacity not exceeding 30 kg:
    8423.81.10 ---Using electronic means for gauging weights Free
    8423.81.90 ---Other 5%
    DCS:4%
    DCT:5%
    8423.82 --Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg:  
    8423.82.10 ---Using electronic means for gauging weights, excluding machines for weighing motor vehicles Free
    8423.82.90 ---Other 5%
    DCS:4%
    DCT:5%
    8423.89 --Other:  
    8423.89.10 ---Using electronic means for gauging weights Free
    8423.89.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8423.90 -Weighing machine weights of all kinds; parts of weighing machinery:  
    8423.90.10 ---Parts of machinery using electronic means for gauging weights Free
    8423.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8424 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:  
    8424.10.00 -Fire extinguishers, whether or not charged 5%
    8424.20.00 -Spray guns and similar appliances 5%
    DCS:4%
    DCT:5%
    8424.30 -Steam or sand blasting machines and similar jet projecting machines:  
    8424.30.10 ---Electro-mechanical tools for working in the hand, with self-contained electric motor 5%
    8424.30.90 ---Other 5%
    DCS:4%
    DCT:5%
    8424.4 -Agricultural or horticultural sprayers:  
    8424.41.00 --Portable sprayers 5%
    8424.49.00 --Other 5%
    8424.8 -Other appliances:  
    8424.82.00 --Agricultural or horticultural 5%
    8424.89 --Other:  
    8424.89.10 ---Devices for washing motor vehicle windscreens, headlamps or windows 5%
      From 1 January 2005 10%
    DC:5%
    8424.89.20 ---Mechanical appliances for projecting, dispersing or spraying of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Free
    8424.89.40 ---Electro-mechanical tools for working in the hand, with self-contained electric motor 5%
    8424.89.90 ---Other 5%
    DCS:4%
    DCT:5%
    8424.90 -Parts:  
    8424.90.10 ---Of goods of 8424.89.20 Free
    8424.90.20 ---Of goods of 8424.30.10 5%
    8424.90.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8425 PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS:  
    8425.1 -Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles:  
    8425.11.00 --Powered by electric motor 5%
    8425.19.00 --Other 5%
    8425.3 -Winches; capstans:  
    8425.31.00 --Powered by electric motor 5%
    8425.39.00 --Other 5%
    8425.4 -Jacks; hoists of a kind used for raising vehicles:  
    8425.41.00 --Built-in jacking systems of a type used in garages 5%
    8425.42.00 --Other jacks and hoists, hydraulic 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8425.49.00 --Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8426 SHIPS ' DERRICKS; CRANES, INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE:  
    8426.1 -Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:  
    8426.11.00 --Overhead travelling cranes on fixed support 5%
    8426.12.00 --Mobile lifting frames on tyres and straddle carriers 5%
    8426.19.00 --Other 5%
    8426.20.00 -Tower cranes 5%
    8426.30.00 -Portal or pedestal jib cranes 5%
    8426.4 -Other machinery, self-propelled:  
    8426.41.00 --On tyres 5%
    8426.49.00 --Other 5%
    8426.9 -Other machinery:  
    8426.91.00 --Designed for mounting on road vehicles 5%
    8426.99.00 --Other 5%
    8427 FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT:  
    8427.10.00 -Self-propelled trucks powered by an electric motor 5%
    8427.20.00 -Other self-propelled trucks 5%
    8427.90.00 -Other trucks 5%
    8428 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS):  
    8428.10.00 -Lifts and skip hoists 5%
    8428.20.00 -Pneumatic elevators and conveyors 5%
    8428.3 -Other continuous-action elevators and conveyors, for goods or materials:  
    8428.31.00 --Specially designed for underground use 5%
    8428.32.00 --Other, bucket type 5%
    8428.33.00 --Other, belt type 5%
    8428.39.00 --Other 5%
    8428.40.00 -Escalators and moving walkways Free
    8428.60.00 -Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars 5%
    8428.70.00 -Industrial robots 5%
    8428.90.00 -Other machinery 5%
    8429 SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS, LEVELLERS, SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES AND ROAD ROLLERS:  
    8429.1 -Bulldozers and angledozers:  
    8429.11.00 --Track laying Free
    8429.19.00 --Other Free
    8429.20.00 -Graders and levellers 5%
    8429.30.00 -Scrapers Free
    8429.40.00 -Tamping machines and road rollers 5%
    8429.5 -Mechanical shovels, excavators and shovel loaders:  
    8429.51 --Front-end shovel loaders:  
    8429.51.10 ---Goods, as follows:
    (a) track laying;
    (b) underground loaders having a payload capacity exceeding 16 t    		 Free
    8429.51.90 ---Other 5%
    8429.52 --Machinery with a 360 ° revolving superstructure:  
    8429.52.10 ---Goods, as follows:
    (a) electric walking draglines;
    (b) excavators of the track laying or wheeled type having an operating weight exceeding 12 t;
    (c) mechanical shovels having a shovel capacity exceeding 5 m 3    		 Free
    8429.52.90 ---Other 5%
    8429.59 --Other:  
    8429.59.10 ---Mechanical shovels having a shovel capacity exceeding 5 m 3 Free
    8429.59.90 ---Other 5%
    8430 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 -Pile-drivers and pile-extractors Free
    8430.20.00 -Snow-ploughs and snow-blowers Free
    8430.3 -Coal or rock cutters and tunnelling machinery:  
    8430.31.00 --Self-propelled Free
    8430.39.00 --Other Free
    8430.4 -Other boring or sinking machinery:  
    8430.41.00 --Self-propelled 5%
    CA:Free
    8430.49.00 --Other 5%
    CA:Free
    8430.50.00 -Other machinery, self-propelled 5%
    DCS:Free
    8430.6 -Other machinery, not self-propelled:  
    8430.61.00 --Tamping or compacting machinery Free
    8430.69 --Other:  
    8430.69.10 ---Scrapers Free
    8430.69.90 ---Other Free
    8431 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF 8425 TO 8430:  
    8431.10.00 -Of machinery of 8425 5%
    8431.20.00 -Of machinery of 8427 5%
    8431.3 -Of machinery of 8428:  
    8431.31.00 --Of lifts, skip hoists or escalators 5%
    8431.39.00 --Other 5%
    8431.4 -Of machinery of 8426, 8429 or 8430:  
    8431.41.00 --Buckets, shovels, grabs and grips 5%
    8431.42.00 --Bulldozer or angledozer blades 5%
    8431.43.00 --Parts for boring or sinking machinery of 8430.41.00 or 8430.49.00 5%
    DCS:4%
    CA:Free
    DCT:5%
    8431.49 --Other:  
    8431.49.10 ---Of machinery of 8430.3 Free
    8431.49.90 ---Other 5%
    8432 AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS:  
    8432.10.00 -Ploughs Free
    8432.2 -Harrows, scarifiers, cultivators, weeders and hoes:  
    8432.21.00 --Disc harrows Free
    8432.29.00 --Other Free
    8432.3 -Seeders, planters and transplanters:  
    8432.31.00 --No-till direct seeders, planters and transplanters Free
    8432.39.00 --Other Free
    8432.4 -Manure spreaders and fertiliser distributors:  
    8432.41.00 --Manure spreaders Free
    8432.42.00 --Fertiliser distributors Free
    8432.80.00 -Other machinery Free
    8432.90.00 -Parts Free
    8433 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 8437:  
    8433.1 -Mowers for lawns, parks or sports-grounds:  
    8433.11.00 --Powered, with the cutting device rotating in a horizontal plane 5%
    8433.19.00 --Other Free
    8433.20.00 -Other mowers, including cutter bars for tractor mounting 5%
    DCS:4%
    DCT:5%
    8433.30.00 -Other haymaking machinery Free
    8433.40 -Straw or fodder balers, including pick-up balers:  
    8433.40.10 ---Round bale hay balers Free
    8433.40.90 ---Other Free
    8433.5 -Other harvesting machinery; threshing machinery:  
    8433.51.00 --Combine harvester-threshers Free
    8433.52.00 --Other threshing machinery Free
    8433.53.00 --Root or tuber harvesting machines Free
    8433.59 --Other:  
    8433.59.10 ---Goods, as follows:
    (a) cotton picking machines;
    (b) green maize harvesters;
    (c) tree shakers    		 Free
    8433.59.90 ---Other 5%
    DCS:4%
    DCT:5%
    8433.60.00 -Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce 5%
    DCS:4%
    DCT:5%
    8433.90 -Parts:  
    8433.90.10 ---Of machines of 8433.51.00 Free
    8433.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8434 MILKING MACHINES AND DAIRY MACHINERY:  
    8434.10.00 -Milking machines 5%
    DCS:4%
    DCT:5%
    8434.20.00 -Dairy machinery 5%
    DCS:4%
    DCT:5%
    8434.90.00 -Parts 5%
    DCS:4%
    DCT:5%
    8435 PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES:  
    8435.10.00 -Machinery Free
    8435.90.00 -Parts Free
    8436 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS:  
    8436.10.00 -Machinery for preparing animal feeding stuffs 5%
    DCS:4%
    CA:Free
    DCT:5%
    8436.2 -Poultry-keeping machinery; poultry incubators and brooders:  
    8436.21.00 --Poultry incubators and brooders 5%
    DCS:4%
    CA:Free
    DCT:5%
    8436.29.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8436.80 -Other machinery:  
    8436.80.10 ---Goods, as follows:
    (a) tree fellers;
    (b) tree harvesters    		 Free
    8436.80.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8436.9 -Parts:  
    8436.91.00 --Of poultry-keeping machinery or poultry incubators and brooders 5%
    DCS:4%
    CA:Free
    DCT:5%
    8436.99.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8437 MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM-TYPE MACHINERY:  
    8437.10.00 -Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 5%
    DCS:4%
    DCT:5%
    8437.80.00 -Other machinery Free
    8437.90.00 -Parts Free
    8438 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 OR MICROBIAL FATS OR OILS:  
    8438.10 -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:  
    8438.10.10 ---For the manufacture of macaroni, spaghetti or similar products Free
    8438.10.90 ---Other 5%
    DCS:4%
    DCT:5%
    8438.20.00 -Machinery for the manufacture of confectionery, cocoa or chocolate 5%
    DCS:4%
    DCT:5%
    8438.30.00 -Machinery for sugar manufacture 5%
    DCS:4%
    DCT:5%
    8438.40.00 -Brewery machinery 5%
    DCS:4%
    DCT:5%
    8438.50.00 -Machinery for the preparation of meat or poultry 5%
    8438.60.00 -Machinery for the preparation of fruits, nuts or vegetables 5%
    8438.80.00 -Other machinery 5%
    8438.90 -Parts:  
    8438.90.10 ---Of machinery of 8438.10, 8438.20.00, 8438.30.00 or 8438.40.00 5%
    DCS:4%
    DCT:5%
    8438.90.90 ---Other 5%
    8439 MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD:  
    8439.10.00 -Machinery for making pulp of fibrous cellulosic material Free
    8439.20.00 -Machinery for making paper or paperboard Free
    8439.30.00 -Machinery for finishing paper or paperboard Free
    8439.9 -Parts:  
    8439.91.00 --Of machinery for making pulp of fibrous cellulosic material Free
    8439.99.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8440 BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES:  
    8440.10.00 -Machinery Free
    8440.90.00 -Parts Free
    8441 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS:  
    8441.10 -Cutting machines:  
    8441.10.10 ---Machines, as follows:
    (a) sheeters (machines for cutting out sheets);
    (b) slitters;
    (c) slitter-rewinders    		 Free
    8441.10.90 ---Other Free
    8441.20.00 -Machines for making bags, sacks or envelopes Free
    8441.30.00 -Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding Free
    8441.40.00 -Machines for moulding articles in paper pulp, paper or paperboard Free
    8441.80 -Other machinery:  
    8441.80.10 ---Rewinders 5%
    DCS:4%
    DCT:5%
    8441.80.90 ---Other Free
    8441.90 -Parts:  
    8441.90.10 ---Of machines of 8441.10.10 and 8441.80.10 5%
    DCS:4%
    DCT:5%
    8441.90.90 ---Other Free
    8442 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINES OF 8456 TO 8465) FOR PREPARING OR MAKING PLATES, CYLINDERS OR OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED):  
    8442.30.00 -Machinery, apparatus and equipment Free
    8442.40.00 -Parts of the foregoing machinery, apparatus or equipment Free
    8442.50.00 -Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) Free
    8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF 8442; OTHER PRINTERS, COPYING MACHINES AND FACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF:  
    8443.1 -Printing machinery used for printing by means of plates, cylinders and other printing components of 8442:  
    8443.11.00 --Offset printing machinery, reel-fed Free
    8443.12.00 --Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) Free
    8443.13.00 --Other offset printing machinery Free
    8443.14.00 --Letterpress printing machinery, reel-fed, excluding flexographic printing  
    8443.15.00 --Letterpress printing machinery, other than reel-fed, excluding flexographic printing Free
    8443.16.00 --Flexographic printing machinery Free
    8443.17.00 --Gravure printing machinery Free
    8443.19 --Other:  
    8443.19.10 ---Hot stamping machines 5%
    DCS:4%
    CA:Free
    DCT:5%
    8443.19.90 ---Other Free
    8443.3 -Other printers, copying machines and facsimile machines, whether or not combined:  
    8443.31.00 --Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network Free
    8443.32.00 --Other, capable of connecting to an automatic data processing machine or to a network Free
    8443.39.00 --Other Free
    8443.9 -Parts and accessories:  
    8443.91 --Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of 8442:  
    8443.91.10 ---Of machines of 8443.19.10 Free
    8443.91.90 ---Other Free
    8443.99.00 ---Other Free
    8444.00.00 MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIALS Free
    8445 MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT-WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF 8446 OR 8447:  
    8445.1 -Machines for preparing textile fibres:  
    8445.11.00 --Carding machines Free
    8445.12.00 --Combing machines Free
    8445.13.00 --Drawing or roving machines Free
    8445.19.00 --Other Free
    8445.20.00 -Textile spinning machines Free
    8445.30.00 -Textile doubling or twisting machines Free
    8445.40.00 -Textile winding (including weft-winding) or reeling machines Free
    8445.90.00 -Other Free
    8446 WEAVING MACHINES (LOOMS):  
    8446.10.00 -For weaving fabrics of a width not exceeding 30 cm Free
    8446.2 -For weaving fabrics of a width exceeding 30 cm, shuttle type:  
    8446.21.00 --Power looms Free
    8446.29.00 --Other Free
    8446.30.00 -For weaving fabrics of a width exceeding 30 cm, shuttleless type Free
    8447 KNITTING MACHINES, STITCH-BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING:  
    8447.1 -Circular knitting machines:  
    8447.11.00 --With cylinder diameter not exceeding 165 mm Free
    8447.12.00 --With cylinder diameter exceeding 165 mm Free
    8447.20.00 -Flat knitting machines; stitch-bonding machines Free
    8447.90.00 -Other Free
    8448 AUXILIARY MACHINERY FOR USE WITH MACHINES OF 8444.00.00, 8445, 8446 OR 8447 (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 8444.00.00, 8445, 8446 OR 8447 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD-FRAMES, HOSIERY NEEDLES):  
    8448.1 -Auxiliary machinery for machines of 8444.00.00, 8445, 8446 or 8447:  
    8448.11.00 --Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith Free
    8448.19.00 --Other Free
    8448.20.00 -Parts and accessories of machines of 8444.00.00 or of their auxiliary machinery Free
    8448.3 -Parts and accessories of machines of 8445 or of their auxiliary machinery:  
    8448.31.00 --Card clothing Free
    8448.32.00 --Of machines for preparing textile fibres, other than card clothing Free
    8448.33.00 --Spindles, spindle flyers, spinning rings and ring travellers Free
    8448.39.00 --Other Free
    8448.4 -Parts and accessories of weaving machines (looms) or of their auxiliary machinery:  
    8448.42.00 --Reeds for looms, healds and heald-frames Free
    8448.49.00 --Other Free
    8448.5 -Parts and accessories of machines of 8447 or of their auxiliary machinery:  
    8448.51.00 --Sinkers, needles and other articles used in forming stitches Free
    8448.59.00 --Other Free
    8449.00.00 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 Free
    8450 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING MACHINES WHICH BOTH WASH AND DRY:  
    8450.1 -Machines, each of a dry linen capacity not exceeding 10 kg:  
    8450.11.00 --Fully-automatic machines Free
    8450.12.00 --Other machines, with built-in centrifugal drier Free
    8450.19.00 --Other Free
    8450.20.00 -Machines, each of a dry linen capacity exceeding 10 kg Free
    8450.90.00 -Parts 5%
    8451 MACHINERY (OTHER THAN MACHINES OF 8450) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS:  
    8451.10.00 -Dry-cleaning machines Free
    8451.2 -Drying machines:  
    8451.21.00 --Each of a dry linen capacity not exceeding 10 kg Free
    8451.29.00 --Other 5%
    DCS:4%
    DCT:5%
    8451.30.00 -Ironing machines and presses (including fusing presses) Free
    8451.40.00 -Washing, bleaching or dyeing machines Free
    8451.50.00 -Machines for reeling, unreeling, folding, cutting or pinking textile fabrics Free
    8451.80.00 -Other machinery 5%
    DCS:Free
    8451.90.00 -Parts 5%
    8452 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES:  
    8452.10.00 -Sewing machines of the household type Free
    8452.2 -Other sewing machines:  
    8452.21.00 --Automatic units Free
    8452.29.00 --Other Free
    8452.30.00 -Sewing machine needles Free
    8452.90.00 -Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines Free
    8453 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 -Machinery for preparing, tanning or working hides, skins or leather Free
    8453.20.00 -Machinery for making or repairing footwear Free
    8453.80.00 -Other machinery Free
    8453.90.00 -Parts Free
    8454 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES:  
    8454.10.00 -Converters 5%
    DCS:4%
    CA:Free
    DCT:5%
    8454.20.00 -Ingot moulds and ladles Free
    8454.30.00 -Casting machines Free
    8454.90.00 -Parts 5%
    DCS:4%
    CA:Free
    DCT:5%
    8455 METAL-ROLLING MILLS AND ROLLS THEREFOR:  
    8455.10.00 -Tube mills Free
    8455.2 -Other rolling mills:  
    8455.21.00 --Hot or combination hot and cold Free
    8455.22.00 --Cold Free
    8455.30.00 -Rolls for rolling mills Free
    8455.90.00 -Other parts Free
    8456 MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRO-DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR PLASMA ARC PROCESSES; WATER-JET CUTTING MACHINES:  
    8456.1 -Operated by laser or other light or photon beam processes:  
    8456.11.00 --Operated by laser Free
    8456.12.00 --Operated by other light or photon beam processes Free
    8456.20.00 -Operated by ultrasonic processes Free
    8456.30.00 -Operated by electro-discharge processes Free
    8456.40.00 -Operated by plasma arc processes Free
    8456.50.00 -Water-jet cutting machines Free
    8456.90.00 -Other Free
    8457 MACHINING CENTRES, UNIT CONSTRUCTION MACHINES (SINGLE STATION) AND MULTI-STATION TRANSFER MACHINES, FOR WORKING METAL:  
    8457.10.00 -Machining centres Free
    8457.20.00 -Unit construction machines (single station) Free
    8457.30.00 -Multi-station transfer machines Free
    8458 LATHES (INCLUDING TURNING CENTRES) FOR REMOVING METAL:  
    8458.1 -Horizontal lathes:  
    8458.11.00 --Numerically controlled Free
    8458.19.00 --Other Free
    8458.9 -Other lathes:  
    8458.91.00 --Numerically controlled Free
    8458.99.00 --Other Free
    8459 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 8458:  
    8459.10.00 -Way-type unit head machines Free
    8459.2 -Other drilling machines:  
    8459.21.00 --Numerically controlled Free
    8459.29 --Other:  
    8459.29.10 ---Power operated Free
    8459.29.90 ---Other 5%
    8459.3 -Other boring-milling machines:  
    8459.31.00 --Numerically controlled Free
    8459.39.00 --Other Free
    8459.4 -Other boring machines:  
    8459.41.00 --Numerically controlled Free
    8459.49.00 --Other Free
    8459.5 -Milling machines, knee-type:  
    8459.51.00 --Numerically controlled Free
    8459.59.00 --Other Free
    8459.6 -Other milling machines:  
    8459.61.00 --Numerically controlled Free
    8459.69.00 --Other Free
    8459.70.00 -Other threading or tapping machines Free
    8460 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 8461:  
    8460.1 -Flat-surface grinding machines:  
    8460.12.00 --Numerically controlled Free
    8460.19.00 --Other Free
    8460.2 -Other grinding machines:  
    8460.22.00 --Centreless grinding machines, numerically controlled Free
    8460.23.00 --Other cylindrical grinding machines, numerically controlled Free
    8460.24.00 --Other, numerically controlled Free
    8460.29.00 --Other Free
    8460.3 -Sharpening (tool or cutter grinding) machines:  
    8460.31.00 --Numerically controlled Free
    8460.39 --Other:  
    8460.39.10 ---Power operated Free
    8460.39.90 ---Other 5%
    8460.40 -Honing or lapping machines:  
    8460.40.10 ---Power operated Free
    8460.40.90 ---Other 5%
    8460.90.00 -Other Free
    8461 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:  
    8461.20.00 -Shaping or slotting machines Free
    8461.30.00 -Broaching machines Free
    8461.40.00 -Gear cutting, gear grinding or gear finishing machines Free
    8461.50.00 -Sawing or cutting-off machines Free
    8461.90.00 -Other Free
    8462 MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE FORGING (EXCLUDING ROLLING MILLS); MACHINE-TOOLS (INCLUDING PRESSES, SLITTING LINES AND CUT-TO-LENGTH LINES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING, NOTCHING OR NIBBLING (EXCLUDING DRAW-BENCHES); PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE:
    8462.1 -Hot forming machines for forging, die forging (including presses) and hot hammers:  
    8462.11 --Closed die forging machines:  
    8462.11.10 ---Power operated Free
    8462.11.90 ---Other Free
    8462.19 --Other:  
    8462.19.10 ---Power operated Free
    8462.19.90 ---Other Free
    8462.2 -Bending, folding, straightening or flattening machines (including press brakes) for flat products:  
    8462.22 --Profile forming machines:  
    8462.22.10 ---Numerically controlled or power operated Free
    8462.22.90 ---Other 5%
    8462.23.00 --Numerically controlled press brakes Free
    8462.24.00 --Numerically controlled panel benders Free
    8462.25.00 --Numerically controlled roll forming machines Free
    8462.26.00 --Other numerically controlled bending, folding, straightening or flattening machines Free
    8462.29 --Other:  
    8462.29.10 ---Power operated Free
    8462.29.90 ---Other 5%
    8462.3 -Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines:  
    8462.32 --Slitting lines and cut-to-length lines:  
    8462.32.10 ---Numerically controlled or power operated Free
    8462.32.90 ---Other Free
    8462.33.00 --Numerically controlled shearing machines Free
    8462.39 --Other:  
    8462.39.10 ---Power operated Free
    8462.39.90 ---Other Free
    8462.4 -Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machines:  
    8462.42.00 --Numerically controlled Free
    8462.49 --Other:  
    8462.49.10 ---Power operated Free
    8462.49.20 ---Nibbling machines Free
    8462.49.90 ---Other 5%
    8462.5 -Machines for working tube, pipe, hollow section and bar (excluding presses):  
    8462.51.00 --Numerically controlled Free
    8462.59 --Other:  
    8462.59.10 ---Power operated Free
    8462.59.90 ---Other 5%
    8462.6 -Cold metal working presses:  
    8462.61 --Hydraulic presses:  
    8462.61.10 ---Numerically controlled or power operated Free
    8462.61.90 ---Other 5%
    8462.62 --Mechanical presses:  
    8462.62.10 ---Numerically controlled or power operated Free
    8462.62.90 ---Other 5%
    8462.63 --Servo-presses:  
    8462.63.10 ---Numerically controlled or power operated Free
    8462.63.90 ---Other Free
    8462.69 --Other:  
    8462.69.10 ---Numerically controlled or power operated Free
    8462.69.90 ---Other 5%
    8462.90 -Other:  
    8462.90.10 ---Numerically controlled or power operated Free
    8462.90.90 ---Other 5%
    8463 OTHER MACHINE-TOOLS FOR WORKING METAL OR CERMETS, WITHOUT REMOVING MATERIAL:  
    8463.10.00 -Draw-benches for bars, tubes, profiles, wire or the like Free
    8463.20.00 -Thread rolling machines Free
    8463.30.00 -Machines for working wire Free
    8463.90.00 -Other Free
    8464 MACHINE-TOOLS FOR WORKING STONE, CERAMICS, CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS:  
    8464.10.00 -Sawing machines 5%
    8464.20.00 -Grinding or polishing machines Free
    8464.90.00 -Other 5%
    8465 MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING, GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS:  
    8465.10.00 -Machines which can carry out different types of machining operations without tool change between such operations Free
    8465.20 -Machining centres:  
    8465.20.70 ---Machining centres that perform 2 or more of the following:
    (a) bending;
    (b) assembling;
    (c) drilling;
    (d) morticing;
    (e) splitting;
    (f) slicing;
    (g) paring    		 Free
    8465.20.80 ---Machining centres that perform 2 or more of the following:
    (a) sawing;
    (b) planing;
    (c) milling;
    (d) moulding (by cutting);
    (e) grinding;
    (f) sanding;
    (g) polishing    		 5%
    8465.20.90 ---Other Free
    8465.9 -Other:  
    8465.91.00 --Sawing machines 5%
    8465.92.00 --Planing, milling or moulding (by cutting) machines Free
    8465.93.00 --Grinding, sanding or polishing machines Free
    8465.94.00 --Bending or assembling machines Free
    8465.95.00 --Drilling or morticing machines Free
    8465.96.00 --Splitting, slicing or paring machines Free
    8465.99.00 --Other 5%
    8466 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF 8456 TO 8465, INCLUDING WORK OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR THE MACHINES; TOOL HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN THE HAND:  
    8466.10.00 -Tool holders and self-opening dieheads Free
    8466.20.00 -Work holders Free
    8466.30.00 -Dividing heads and other special attachments for machines Free
    8466.9 -Other:  
    8466.91.00 --For machines of 8464 Free
    8466.92.00 --For machines of 8465 5%
    8466.93 --For machines of 8456 to 8461:  
    8466.93.10 ---For water-jet cutting machines 5%
    8466.93.90 ---Other Free
    8466.94.00 --For machines of 8462 or 8463 Free
    8467 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON-ELECTRIC MOTOR:  
    8467.1 -Pneumatic:  
    8467.11.00 --Rotary type (including combined rotary percussion) Free
    8467.19.00 --Other Free
    8467.2 -With self-contained electric motor:  
    8467.21.00 --Drills of all kinds Free
    8467.22.00 --Saws Free
    8467.29.00 --Other 5%
    8467.8 -Other tools:  
    8467.81.00 --Chain saws Free
    8467.89.00 --Other Free
    8467.9 -Parts:  
    8467.91.00 --Of chain saws 5%
    8467.92.00 --Of pneumatic tools Free
    8467.99 --Other:  
    8467.99.10 ---Of goods of 8467.21.00, 8467.22.00 or 8467.29.00 5%
    8467.99.90 ---Other Free
    8468 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF 8515; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES:  
    8468.10.00 -Hand-held blow pipes Free
    8468.20 -Other gas-operated machinery and apparatus:  
    8468.20.10 ---For working metal, incorporating a computer control Free
    8468.20.90 ---Other 5%
    DCS:4%
    DCT:5%
    8468.80.00 -Other machinery and apparatus 5%
    DCS:4%
    DCT:5%
    8468.90.00 -Parts 5%
    DCS:4%
    DCT:5%
    8469.00.00 (Repealed by No 78 of 2016)  
    8470 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:  
    8470.10.00 -Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions Free
    8470.2 -Other electronic calculating machines:  
    8470.21.00 --Incorporating a printing device Free
    8470.29.00 --Other Free
    8470.30.00 -Other calculating machines Free
    8470.50.00 -Cash registers Free
    8470.90.00 -Other Free
    8471 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:  
    8471.30.00 -Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display Free
    8471.4 -Other automatic data processing machines:  
    8471.41.00 --Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined Free
    8471.49.00 --Other, presented in the form of systems Free
    8471.50.00 -Processing units other than those of 8471.41.00 or 8471.49.00, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units Free
    8471.60.00 -Input or output units, whether or not containing storage units in the same housing Free
    8471.70.00 -Storage units Free
    8471.80.00 -Other units of automatic data processing machines Free
    8471.90.00 -Other Free
    8472 OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL DUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANKNOTE DISPENSERS, COIN-SORTING MACHINES, COIN-COUNTING OR WRAPPING MACHINES, PENCIL-SHARPENING MACHINES, PERFORATING OR STAPLING MACHINES):  
    8472.10.00 -Duplicating machines Free
    8472.30.00 -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 Free
    8472.90 -Other:  
    8472.90.10 ---Stapling machines Free
    8472.90.90 ---Other Free
    8473 PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF 8470 TO 8472:  
    8473.10.00 (Repealed by No 78 of 2016)  
    8473.2 -Parts and accessories of the machines of 8470:  
    8473.21.00 --Of the electronic calculating machines of 8470.10.00, 8470.21.00 or 8470.29.00 Free
    8473.29.00 --Other Free
    8473.30.00 -Parts and accessories of the machines of 8471 Free
    8473.40.00 -Parts and accessories of the machines of 8472 Free
    8473.50.00 -Parts and accessories equally suitable for use with the machines of two or more of 8470 to 8472 Free
    8474 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 -Sorting, screening, separating or washing machines 5%
    DCS:4%
    CA:Free
    DCT:5%
    8474.20.00 -Crushing or grinding machines 5%
    DCS:4%
    DCT:5%
    8474.3 -Mixing or kneading machines:  
    8474.31.00 --Concrete or mortar mixers 5%
    8474.32.00 --Machines for mixing mineral substances with bitumen Free
    8474.39.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8474.80.00 -Other machinery 5%
    DCS:4%
    CA:Free
    DCT:5%
    8474.90.00 -Parts 5%
    CA:Free
    8475 MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES FOR MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE:  
    8475.10.00 -Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes Free
    8475.2 -Machines for manufacturing or hot working glass or glassware:  
    8475.21.00 --Machines for making optical fibres and preforms thereof Free
    8475.29.00 --Other Free
    8475.90 -Parts:
    8475.90.10 ---Of machines of 8475.21.00 Free
    8475.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8476 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMP, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY-CHANGING MACHINES:  
    8476.2 -Automatic beverage-vending machines:  
    8476.21.00 --Incorporating heating or refrigerating devices Free
    8476.29.00 --Other 5%
    DCS:4%
    DCT:5%
    8476.8 -Other machines:  
    8476.81.00 --Incorporating heating or refrigerating devices Free
    8476.89 --Other:
    8476.89.10 ---Money-changing machines Free
    8476.89.90 ---Other 5%
    DCS:4%
    DCT:5%
    8476.90 -Parts:  
    8476.90.10 ---Of machines of 8476.89.10 Free
    8476.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8477 MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    8477.10.00 -Injection-moulding machines Free
    8477.20.00 -Extruders 5%
    DCS:4%
    DCT:5%
    8477.30.00 -Blow moulding machines Free
    8477.40.00 -Vacuum moulding machines and other thermoforming machines 5%
    DCS:4%
    DCT:5%
    8477.5 -Other machinery for moulding or otherwise forming:  
    8477.51.00 --For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes Free
    8477.59.00 --Other 5%
    DCS:4%
    DCT:5%
    8477.80.00 -Other machinery 5%
    DCS:4%
    DCT:5%
    8477.90.00 -Parts 5%
    DCS:4%
    DCT:5%
    8478 MACHINERY FOR PREPARING OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    8478.10.00 -Machinery Free
    8478.90.00 -Parts Free
    8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    8479.10.00 -Machinery for public works, building or the like 5%
    DCS:4%
    DCT:5%
    8479.20.00 (Repealed by No 91 of 2021)  
    8479.20 -Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils:
    8479.20.10 ---Machinery for the extraction or preparation of microbial fats or oils 5%
    8479.20.90 ---Other Free
    8479.30.00 -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 Free
    8479.40.00 -Rope or cable-making machines Free
    8479.50 -Industrial robots, not elsewhere specified or included:  
    8479.50.10 ---Of a kind used for treating metal Free
    8479.50.20 ---Of a kind used for mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring 5%
    DCS:4%
    DCT:5%
    8479.50.90 ---Other 5%
    8479.60.00 -Evaporative air coolers Free
    8479.7 -Passenger boarding bridges:  
    8479.71.00 --Of a kind used in airports Free
    8479.79.00 --Other 5%
    8479.8 -Other machines and mechanical appliances:  
    8479.81.00 --For treating metal, including electric wire coil-winders Free
    8479.82.00 --Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 5%
    DCS:4%
    DCT:5%
    8479.83 --Cold isostatic presses:
    8479.83.10 ---For treating metal, including electric wire coil-winders Free
    8479.83.90 ---Other 5%
    8479.89 --Other:  
    8479.89.10 ---Gas-operated machinery and apparatus for cutting metal, incorporating a computer control Free
    8479.89.20 ---Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies Free
      From 1 July 2018 3.75%
      From 1 July 2019 Free
    8479.89.30 ---Plasma cleaner machines that remove organic contaminants from electron microscopy specimens and specimen holders Free
      From 1 July 2018 3.75%
      From 1 July 2019 Free
    8479.89.90 ---Other 5%
    8479.90 -Parts:
    8479.90.10 ---Of machines of 8479.89.20 Free
    8479.90.90 ---Other 5%
    8480 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS:  
    8480.10.00 -Moulding boxes for metal foundry Free
    8480.20.00 -Mould bases Free
    8480.30.00 -Moulding patterns 5%
    DCS:4%
    DCT:5%
    8480.4 -Moulds for metal or metal carbides:  
    8480.41.00 --Injection or compression types 5%
    DCS:4%
    DCT:5%
    8480.49.00 --Other 5%
    DCS:4%
    DCT:5%
    8480.50.00 -Moulds for glass Free
    8480.60.00 -Moulds for mineral materials 5%
    DCS:4%
    DCT:5%
    8480.7 -Moulds for rubber or plastics:  
    8480.71.00 --Injection or compression types 5%
    DCS:4%
    DCT:5%
    8480.79.00 --Other 5%
    DCS:4%
    DCT:5%
    8481 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES:  
    8481.10.00 -Pressure-reducing valves 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8481.20.00 -Valves for oleohydraulic or pneumatic transmissions 5%
    8481.30.00 -Check (nonreturn) valves 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8481.40.00 -Safety or relief valves 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8481.80 -Other appliances:  
    8481.80.10 ---Hydraulic control valves specially designed for use in agricultural tractors for the operation of agricultural implements Free
    8481.80.90 ---Other 5%
    8481.90 -Parts:  
    8481.90.10 ---For appliances of 8481.80.10 Free
    8481.90.90 ---Other 5%
    8482 BALL OR ROLLER BEARINGS:  
    8482.10 -Ball bearings:  
    8482.10.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8482.10.90 ---Other 5%
    CA:Free
    8482.20 -Tapered roller bearings, including cone and tapered roller assemblies:  
    8482.20.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8482.20.90 ---Other 5%
    CA:Free
    8482.30.00 -Spherical roller bearings 5%
    DCS:4%
    CA:Free
    DCT:5%
    8482.40 -Needle roller bearings, including cage and needle roller assemblies:  
    8482.40.1 ---For propeller shaft universal joints of a kind used with vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705:  
    8482.40.11 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8482.40.19 ----Other 5%
    CA:Free
    8482.40.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8482.50.00 -Other cylindrical roller bearings, including cage and roller assemblies 5%
    DCS:4%
    CA:Free
    DCT:5%
    8482.80.00 -Other, including combined ball/roller bearings 5%
    DCS:4%
    CA:Free
    DCT:5%
    8482.9 -Parts:  
    8482.91 --Balls, needles and rollers:  
    8482.91.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8482.91.90 ---Other 5%
    CA:Free
    8482.99 --Other:  
    8482.99.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8482.99.90 ---Other 5%
    CA:Free
    8483 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 ---For outboard motors Free
    8483.10.9 ---Other:  
    8483.10.91 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8483.10.99 ----Other 5%
    CA:Free
    8483.20.00 -Bearing housings, incorporating ball or roller bearings 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8483.30 -Bearing housings, not incorporating ball or roller bearings; plain shaft bearings:  
    8483.30.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8483.30.90 ---Other 5%
    CA:Free
    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:  
    8483.40.1 ---Of a kind used for internal combustion piston engines of the vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines):  
    8483.40.11 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8483.40.19 ----Other 5%
    CA:Free
    8483.40.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8483.50 -Flywheels and pulleys, including pulley blocks:  
    8483.50.1 ---Of a kind used for internal combustion piston engines of the vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705, other than for fuel injection equipment for compression-ignition engines (diesel or semi-diesel engines):  
    8483.50.11 ----Of a kind used as components in passenger motor vehicles 5% CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8483.50.19 ----Other 5%
    CA:Free
    8483.50.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8483.60 -Clutches and shaft couplings (including universal joints):  
    8483.60.10 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1999 13%
    DC:8%
    DCS:10%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8483.60.90 ---Other 5%
    DCS:4%
    DCT:5%
    8483.90.00 -Toothed wheels, chain sprockets and other transmission elements presented separately; parts 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8484 GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS:  
    8484.10 -Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal:  
    8484.10.10 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1997 12%
    DC:7%
    DCS:10%
      From 1 January 1998 11%
    DC:6%
    DCS:10%
      From 1 January 1999 10%
    DC:5%
      From 1 January 2010 5%
    8484.10.90 ---Other 5%
    DCS:4%
    DCT:5%
    8484.20.00 -Mechanical seals 5%
    8484.90 -Other:  
    8484.90.10 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1997 12%
    DC:7%
    DCS:10%
      From 1 January 1998 11%
    DC:6%
    DCS:10%
      From 1 January 1999 10%
    DC:5%
      From 1 January 2010 5%
    8484.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8485 MACHINES FOR ADDITIVE MANUFACTURING:
    8485.10.00 -By metal deposit Free
    8485.20.00 -By plastics or rubber deposit Free
    8485.30 -By plaster, cement, ceramics or glass deposit:  
    8485.30.10 ---By glass deposit 5%
    DCS:4%
    DCT:5%
    8485.30.90 ---Other Free
    8485.80 -Other:  
    8485.80.10 ---By paper pulp, paper or paperboard deposit Free
    8485.80.90 ---Other 5%
    8485.90 -Parts:  
    8485.90.10 ---For goods of 8485.10.00 Free
    8485.90.20 ---For goods of 8485.20.00 or 8485.30.10 5%
    DCS:4%
    DCT:5%
    8485.90.90 ---Other 5%
    8486 MACHINES AND APPARATUS OF A KIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMICONDUCTOR BOULES OR WAFERS, SEMICONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED IN NOTE 11(C) TO THIS CHAPTER; PARTS AND ACCESSORIES:  
    8486.10 -Machines and apparatus for the manufacture of boules or wafers:  
    8486.10.10 ---Machines and apparatus, as follows:
    (a) for growing or pulling monocrystal semiconductor boules;
    (b) machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);
    (c) spin dryers for semiconductor wafer processing;
    (d) sawing machines for sawing monocrystal semiconductor boules into slices;
    (e) grinding, polishing or lapping machines;
    (f) industrial or laboratory electric furnaces or ovens     		Free
    8486.10.20 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8543.70.00 Free
    8486.10.30 ---Machines and apparatus, NSA, for the treatment of materials by a process involving a change of temperature Free
    8486.10.90 ---Other Free
    8486.20 -Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits:  
    8486.20.10 ---Machines and apparatus, as follows:
    (a) appliances (including spraying appliances) for wet-etching, developing, stripping or cleaning semiconductor wafers;
    (b) physical deposition apparatus (including apparatus for deposition by sputtering) on semiconductor wafers;
    (c) chemical vapour deposition apparatus;
    (d) machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);
    (e) epitaxial deposition machines;
    (f) industrial or laboratory electric furnaces or ovens;
    (g) spinners for coating photographic emulsions on semiconductor wafers;
    (h) for dry-etching patterns on semiconductor materials;
    (ij) ion implanters for doping semiconductor materials;
    (k) apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials;
    (l) sawing machines for sawing wafers into chips;
    (m) dicing machines for scribing or scoring semiconductor wafers     		Free
    8486.20.20 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8543.70.00 Free
    8486.20.30 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8477 Free
    8486.20.40 ---Centrifuges, including centrifugal dryers Free
    8486.20.90 ---Other Free
    8486.30 -Machines and apparatus for the manufacture of flat panel displays:  
    8486.30.10 ---Goods, as follows:
    (a) apparatus for wet-etching, developing, stripping or cleaning of flat panel displays;
    (b) apparatus and equipment for projection, drawing or plating circuit patterns, used for the manufacture of flat panel displays;
    (c) machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);
    (d) spinners for coating photographic emulsions     		Free
    8486.30.20 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8543.70.00 Free
    8486.30.30 ---Mechanical appliances for projecting, dispersing or spraying liquids, for use in the manufacture of flat panel displays, NSA Free
    8486.30.40 ---Centrifuges, including centrifugal dryers Free
    8486.30.90 ---Other Free
    8486.40 -Machines and apparatus specified in NOTE 11(C) to this Chapter:  
    8486.40.10 ---Machines and apparatus, as follows:
    (a) machine-tools for working material by removal of material, by the processes specified in 8456 (including laser or other light or photon beam, ionic-beam or electron beam processes);
    (b) optical and other microscopes;
    (c) drawing or marking-out instruments;
    (d) die attach apparatus, tape automated bonders, and wire bonders for the assembly of semiconductors;
    (e) encapsulation equipment for the assembly of semiconductors;
    (f) for bending, folding and straightening semiconductor leads;
    (g) soldering, brazing or welding machines, of a kind described in 8515, for working metal, incorporating a computer control;
    (h) industrial robots, being automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes or wafer boxes;
    (ij) injection or compression moulds for rubber or plastics for the manufacture of semiconductor devices     		Free
    8486.40.20 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8543.70.00 Free
    8486.40.3 ---Machines and apparatus, NSA, which, but for the operation of Note 11(D) to this Chapter, would be classified in 8477 or 8480.71.00:
    8486.40.31 ----Injection or compression moulds for rubber or plastics, other than goods of 8486.40.10 Free
    8486.40.39 ----Other Free
    8486.40.40 ---Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process Free
    8486.40.9 ---Other, including machinery for lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays:  
    8486.40.91 ----Machinery for lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays Free
    8486.40.99 ----Other Free
    8486.90 -Parts and accessories:  
    8486.90.10 ---Of goods of 8486.10.10, 8486.20.10, 8486.30.10 and 8486.40.10, other than goods of 8486.90.40 Free
    8486.90.20 ---Of goods of 8486.10.20, 8486.20.20, 8486.30.20 and 8486.40.20 Free
    8486.90.30 ---Of goods of 8486.20.30 and 8486.40.3 Free
    8486.90.40 ---Of soldering, brazing or welding machines of a kind described in 8515 Free
    8486.90.50 ---Of machine-tools of a kind described in 8464, NSA Free
    8486.90.60 ---Of goods of 8486.30.30 or 8486.40.40 Free
    8486.90.70 ---Which, but for the operation of Note 11(D) to this Chapter, would be classified in 8466.10.00, 8466.20.00 or 8466.30.00 Free
    8486.90.9 ---Other:  
    8486.90.91 ----Of goods of 8486.10.30 Free
    8486.90.92 ----Of goods of 8486.20.40 or 8486.30.40 Free
    8486.90.93 ----Of goods of 8486.40.91 Free
    8486.90.99 ----Other Free
    8487 MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS, INSULATORS, COILS, CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    8487.10.00 -Ships ' or boats ' propellers and blades therefor 5%
    DCS:4%
    DCT:5%
    8487.90.00 -Other 5%

     View history note
    85 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 7011;
  • (c) Machines and apparatus of 8486;
  • (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (9018); or
  • (e) Electrically heated furniture of Chapter 94.
  • 2. - 8501 to 8504 do not apply to goods described in 8511, 8512, 8540, 8541 or 8542.
     
    However, metal tank mercury arc rectifiers remain classified in 8504.
  • 3. - For the purposes of 8507, " electric accumulators " includes those presented with ancillary components which contribute to the accumulator ' s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.
  • 4. - 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:
  • (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
  • (b) Other machines provided the weight of such machines does not exceed 20 kg.
    •  
    The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (8414), centrifugal clothes-dryers (8421), dish washing machines (8422), household washing machines (8450), roller or other ironing machines (8420 or 8451), sewing machines (8452), electric scissors (8467) or to electro-thermic appliances (8516).
  • 5.- For the purposes of 8517, " smartphones " means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.
  • 6. - For the purposes of 8523:
  • (a) " Solid-state non-volatile storage devices " (for example, " flash memory cards " or " flash electronic storage cards " ) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, " FLASH E 2 PROM " ) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
  • (b) " Smart cards " means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
  • 7.- For the purposes of 8524, " flat panel display modules " refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, 8524 does not include display modules which are equipped with components for converting video signals (e.g. a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings.
  • For the classification of flat panel display modules defined in this Note, 8524 shall take precedence over any other heading in this Schedule.
  • 8. - For the purposes of 8534.00.00, " 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).
     
    " 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. Printed circuits may, however, be fitted with non-printed connecting elements.
     
    Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in 8542.
  • 9. - For the purposes of 8536, " connectors for optical fibres, optical fibre bundles or cables " means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
  • 10. - 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (8543).
  • 11.- For the purposes of 8539, " light-emitting diode (LED) light sources " covers:
  • (a) " Light-emitting diode (LED) modules " which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
  • (b) " Light-emitting diode (LED) lamps " which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
  • 12. - For the purposes of 8541 and 8542:
  • (a)
  • (i) " Semiconductor devices " are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers.
  • Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.
  • " Semiconductor-based transducers " are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.
  • All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.
  • The following expressions mean:
  • (1) " Semiconductor-based " means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.
  • (2) " Physical or chemical phenomena " relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
  • (3) " Semiconductor-based sensor " is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.
  • (4) " Semiconductor-based actuator " is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.
  • (5) " Semiconductor-based resonator " is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
  • (6) " Semiconductor-based oscillator " is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
  • (ii) " Light-emitting diodes (LED) " are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of 8541 do not incorporate elements for the purposes of providing power supply or power control;
  • (b) " Electronic integrated circuits " are:
  • (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
  • (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
  • (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements;
  • (iv) Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under 8532, 8533, 8541, or inductors classifiable under 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.
    •  
    For the purposes of this definition:
  • 1. " Components " may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
  • 2. " Silicon based " means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
  • 3.
  • (a) " Silicon-based sensors " consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. " Physical or chemical phenomena " relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
  • (b) " Silicon based actuators " consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.
  • (c) " Silicon based resonators " are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
  • (d) " Silicon based oscillators " are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
    •  
    For the classification of the articles defined in this Note, 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of 8523, which might cover them by reference to, in particular, their function.
    •  Subheading Notes.
  • 1.- 8525.81.00 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:
  • (a) writing speed exceeding 0.5 mm per microsecond;
  • (b) time resolution 50 nanoseconds or less;
  • (c) frame rate exceeding 225,000 frames per second.
  • 2.- In respect of 8525.82.00, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 10 3 p Gy(silicon) (5 × 10 6 RAD (silicon)), without operational degradation.
  • 3.- 8525.83.00 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally 8525.89.00).
  • 4. - 8527.12.00 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
  • 5.- For the purposes of 8549.1, " spent primary cells, spent primary batteries and spent electric accumulators " are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
    • Additional Notes.
  • 1. - In this Chapter " kVA " means kilovoltampere.
  • 2. - For the purposes of 8539:
  • (a) " lamps " means light globes, bulbs, tubes and the like which consist of glass, quartz or similar containers, of various shapes, having the necessary elements for converting electrical energy into light rays, including infra-red or ultra-violet rays;
  • (b) " lamps " also includes sealed beam lamp units and arc lamps;
  • (c) " lamps " equipped with external features such as lamp holders, switches, flex and plugs, transformers, etc. are excluded from this heading.
  • 3. - (Repealed by No 91 of 2021)


    • 8501 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS):  
    8501.10.00 -Motors of an output not exceeding 37.5 W 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8501.20.00 -Universal AC/DC motors of an output exceeding 37.5 W 5%
    8501.3 -Other DC motors; DC generators, other than photovoltaic generators:  
    8501.31.00 --Of an output not exceeding 750 W 5%
    8501.32.00 --Of an output exceeding 750 W but not exceeding 75 kW 5%
    8501.33.00 --Of an output exceeding 75 kW but not exceeding 375 kW 5%
    8501.34.00 --Of an output exceeding 375 kW 5%
    8501.40.00 -Other AC motors, single-phase 5%
    8501.5 -Other AC motors, multi-phase:  
    8501.51.00 --Of an output not exceeding 750 W 5%
    8501.52.00 --Of an output exceeding 750 W but not exceeding 75 kW 5%
    8501.53.00 --Of an output exceeding 75 kW 5%
    8501.6 -AC generators (alternators), other than photovoltaic generators:  
    8501.61.00 --Of an output not exceeding 75 kVA 5%
    DCS:4%
    DCT:5%
    8501.62.00 --Of an output exceeding 75 kVA but not exceeding 375 kVA Free
    8501.63.00 --Of an output exceeding 375 kVA but not exceeding 750 kVA Free
    8501.64.00 --Of an output exceeding 750 kVA Free
    8501.7 -Photovoltaic DC generators:
    8501.71.00 --Of an output not exceeding 50 W 5%
    8501.72.00 --Of an output exceeding 50 W Free
    8501.80 -Photovoltaic AC generators:  
    8501.80.10 ---Of an output not exceeding 375 kVA 5%
    DCS:4%
    DCT:5%
    8501.80.90 ---Other Free
    8502 ELECTRIC GENERATING SETS AND ROTARY CONVERTERS:  
    8502.1 -Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):  
    8502.11.00 --Of an output not exceeding 75 kVA 5%
    DCS:4%
    DCT:5%
    8502.12.00 --Of an output exceeding 75 kVA but not exceeding 375 kVA 5%
    DCS:4%
    DCT:5%
    8502.13 --Of an output exceeding 375 kVA:  
    8502.13.10 ---AC generating sets of an output exceeding 500 kVA Free
    8502.13.90 ---Other Free
    8502.20.00 -Generating sets with spark-ignition internal combustion piston engines Free
    8502.3 -Other generating sets:  
    8502.31 --Wind-powered:  
    8502.31.10 ---AC generating sets of an output exceeding 500 kVA Free
    8502.31.90 ---Other Free
    8502.39 --Other:  
    8502.39.10 ---AC generating sets of an output exceeding 500 kVA Free
    8502.39.90 ---Other 5%
    DCS:4%
    DCT:5%
    8502.40.00 -Electric rotary converters 5%
    8503.00.00 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF 8501 OR 8502 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8504 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS:  
    8504.10.00 -Ballasts for discharge lamps or tubes 5%
    8504.2 -Liquid dielectric transformers:  
    8504.21.00 --Having a power handling capacity not exceeding 650 kVA 5%
    8504.22.00 --Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA 5%
    8504.23.00 --Having a power handling capacity exceeding 10 000 kVA 5%
    8504.3 -Other transformers:  
    8504.31.00 --Having a power handling capacity not exceeding 1 kVA 5%
    8504.32.00 --Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA 5%
    8504.33.00 --Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA 5%
    8504.34.00 --Having a power handling capacity exceeding 500 kVA 5%
    8504.40 -Static converters:  
    8504.40.30 ---Goods, as follows:
    (a) separately housed units, designed to be housed in the same cabinet as the central processing unit of equipment of 8471;
    (b) for telecommunication apparatus of 8517    		 Free
    8504.40.90 ---Other Free
    8504.50 -Other inductors:  
    8504.50.10 ---Goods, as follows:
    (a) designed for use with equipment of 8471;
    (b) for telecommunication apparatus of 8517    		 Free
    8504.50.90 ---Other Free
    8504.90 -Parts:  
    8504.90.30 ---Of goods of 8504.40.30 Free
    8504.90.90 ---Other Free
    8505 ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTRO-MAGNETIC LIFTING HEADS:  
    8505.1 -Permanent magnets and articles intended to become permanent magnets after magnetisation:  
    8505.11.00 --Of metal 5%
    8505.19.00 --Other 5%
    8505.20.00 -Electro-magnetic couplings, clutches and brakes Free
    8505.90.00 -Other, including parts Free
    8506 PRIMARY CELLS AND PRIMARY BATTERIES:  
    8506.10.00 -Manganese dioxide Free
    8506.30.00 -Mercuric oxide Free
    8506.40.00 -Silver oxide Free
    8506.50.00 -Lithium Free
    8506.60.00 -Air-zinc Free
    8506.80.00 -Other primary cells and primary batteries 5%
    8506.90.00 -Parts Free
    8507 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 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8507.10.90 ---Other 5%
    CA:Free
    8507.20.00 -Other lead-acid accumulators 5%
    CA:Free
    8507.30.00 -Nickel-cadmium 5%
    CA:Free
    8507.40.00 (Repealed by No 91 of 2021)  
    8507.50.00 -Nickel-metal hydride Free
    8507.60.00 -Lithium-ion 5%
    CA:Free
    8507.80.00 -Other accumulators 5%
    CA:Free
    8507.90 -Parts:  
    8507.90.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8507.90.90 ---Other 5%
    CA:Free
    8508 VACUUM CLEANERS:  
    8508.1 -With self-contained electric motor:  
    8508.11.00 --Of a power not exceeding 1 500 W and having a dust bag or other receptacle capacity not exceeding 20 L Free
    8508.19.00 --Other 5%
    8508.60.00 -Other vacuum cleaners 5%
    8508.70.00 -Parts 5%
    8509 ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR, OTHER THAN VACUUM CLEANERS OF 8508:  
    8509.40.00 -Food grinders and mixers; fruit or vegetable juice extractors Free
    8509.80 -Other appliances:  
    8509.80.10 ---Floor polishers Free
    8509.80.90 ---Other Free
    8509.90.00 -Parts 5%
    8510 SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR:  
    8510.10.00 -Shavers Free
    8510.20.00 -Hair clippers Free
    8510.30.00 -Hair-removing appliances Free
    8510.90.00 -Parts Free
    8511 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:  
    8511.10.00 -Sparking plugs 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8511.20.00 -Ignition magnetos; magneto-dynamos; magnetic flywheels 5%
    DCS:Free
    8511.30.00 -Distributors; ignition coils 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8511.40 -Starter motors and dual purpose starter-generators:  
    8511.40.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8511.40.90 ---Other 5%
    CA:Free
    8511.50 -Other generators:  
    8511.50.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8511.50.90 ---Other 5%
    CA:Free
    8511.80.00 -Other equipment 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8511.90.00 -Parts 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8512 ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES:  
    8512.10.00 -Lighting or visual signalling equipment of a kind used on bicycles Free
    8512.20.00 -Other lighting or visual signalling equipment 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8512.30.00 -Sound signalling equipment 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8512.40.00 -Windscreen wipers, defrosters and demisters 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8512.90 -Parts:  
    8512.90.10 ---Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2005 10%
    DC:5%
    CA:2.5%
      From 1 January 2010 5%
    CA:Free
    8512.90.90 ---Other 5%
    CA:Free
    8513 PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF 8512:  
    8513.10.00 -Lamps 5%
    DCS:4%
    DCT:5%
    8513.90.00 -Parts Free
    8514 INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND OVENS (INCLUDING THOSE FUNCTIONING BY INDUCTION OR DIELECTRIC LOSS); OTHER INDUSTRIAL OR LABORATORY EQUIPMENT FOR THE HEAT TREATMENT OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS:  
    8514.1 -Resistance heated furnaces and ovens:
    8514.11.00 --Hot isostatic presses 5%
    DCS:4%
    DCT:5%
    8514.19.00 --Other 5%
    DCS:4%
    DCT:5%
    8514.20.00 -Furnaces and ovens functioning by induction or dielectric loss 5%
    DCS:4%
    DCT:5%
    8514.30 - 8514.30.90 (Repealed by No 91 of 2021)
    8514.3 -Other furnaces and ovens:
    8514.31 --Electron beam furnaces:  
    8514.31.10 ---Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Free
    8514.31.90 ---Other 5%
    DCS:4%
    DCT:5%
    8514.32 --Plasma and vacuum arc furnaces:  
    8514.32.10 ---Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Free
    8514.32.90 ---Other Free
    8514.39 --Other:  
    8514.39.10 ---Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Free
    8514.39.90 ---Other 5%
    DCS:4%
    DCT:5%
    8514.40.00 -Other equipment for the heat treatment of materials by induction or dielectric loss 5%
    8514.90 -Parts:
    8514.90.10 ---Of goods of 8514.31.10, 8514.32.10 or 8514.39.10 Free
    8514.90.90 ---Other 5%
    8515 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:  
    8515.1 -Brazing or soldering machines and apparatus:  
    8515.11.00 --Soldering irons and guns 5%
    8515.19 --Other:  
    8515.19.10 ---Electric or laser operated brazing or soldering machines and apparatus, of a kind used for working metal, incorporating a computer control Free
    8515.19.20 ---Other wave soldering machines of a kind used solely or principally for the manufacture of printed circuit assemblies Free
    8515.19.90 ---Other 5%
    8515.2 -Machines and apparatus for resistance welding of metal:  
    8515.21 --Fully or partly automatic:  
    8515.21.10 ---Electric or laser operated, incorporating a computer control Free
    8515.21.90 ---Other 5%
    8515.29.00 --Other 5%
    8515.3 -Machines and apparatus for arc (including plasma arc) welding of metals:  
    8515.31 --Fully or partly automatic:  
    8515.31.10 ---Electric or laser operated, incorporating a computer control Free
    8515.31.90 ---Other Free
    8515.39.00 --Other Free
    8515.80 -Other machines and apparatus:  
    8515.80.10 ---Electric or laser operated welding machines and apparatus of a kind used for working metal, incorporating a computer control Free
    8515.80.90 ---Other 5%
    8515.90 -Parts:
    8515.90.10 ---Of goods of 8515.19.20 Free
      From 1 July 2018 2.5%
    CA:Free
      From 1 July 2019 Free
    8515.90.90 ---Other 5%
    CA:Free
    8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO-THERMIC HAIR-DRESSING APPARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF 8545:  
    8516.10.00 -Electric instantaneous or storage water heaters and immersion heaters 5%
    8516.2 -Electric space heating apparatus and electric soil heating apparatus:  
    8516.21.00 --Storage heating radiators 5%
    8516.29.00 --Other 5%
    8516.3 -Electro-thermic hair-dressing or hand-drying apparatus:  
    8516.31.00 --Hair dryers 5%
    8516.32.00 --Other hair-dressing apparatus Free
    8516.33.00 --Hand-drying apparatus 5%
    8516.40.00 -Electric smoothing irons Free
    8516.50.00 -Microwave ovens Free
    8516.60.00 -Other ovens; cookers, cooking plates, boiling rings, grillers and roasters 5%
    8516.7 -Other electro-thermic appliances:  
    8516.71.00 --Coffee or tea makers Free
    8516.72.00 --Toasters Free
    8516.79.00 --Other 5%
    8516.80.00 -Electric heating resistors 5%
    8516.90.00 -Parts 5%
    8517 TELEPHONE SETS, INCLUDING SMARTPHONES AND OTHER TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS; OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF 8443, 8525, 8527 or 8528:  
    8517.1 -Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks:  
    8517.11.00 --Line telephone sets with cordless handsets Free
    8517.12.00 (Repealed by No 91 of 2021)  
    8517.13.00 --Smartphones Free
    8517.14.00 --Other telephones for cellular networks or for other wireless networks Free
    8517.18.00 --Other Free
    8517.6 -Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):  
    8517.61.00 --Base stations Free
    8517.62.00 --Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus Free
    8517.69 --Other:  
    8517.69.10 ---Reception apparatus for radio-telephony or radio-telegraphy, other than portable receivers for calling, alerting or paging Free
      From 1 July 2018 3.75%
    CA:Free
      From 1 July 2019 Free
    8517.69.90 ---Other Free
    8517.70 - 8517.70.90 (Repealed by No 91 of 2021)  
    8517.7 -Parts:
    8517.71.00 --Aerials and aerial reflectors of all kinds; parts suitable for use therewith Free
    8517.79.00 --Other Free
    8518 MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES AND EARPHONES, WHETHER OR NOT COMBINED WITH A MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; AUDIO-FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SETS:  
    8518.10 -Microphones and stands therefor:  
    8518.10.10 ---Goods, as follows:
    (a) microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use;
    (b) cordless microphones incorporating or combined with radio-transmission apparatus     		Free
    8518.10.90 ---Other Free
    8518.2 -Loudspeakers, whether or not mounted in their enclosures:  
    8518.21.00 --Single loudspeakers, mounted in their enclosures Free
    8518.22.00 --Multiple loudspeakers, mounted in the same enclosure Free
    8518.29 --Other:  
    8518.29.10 ---Without housing, having a frequency range of 300 Hz to 3.4 kHz with a diameter not exceeding 50 mm, for telecommunication use Free
    8518.29.90 ---Other Free
    8518.30 -Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:  
    8518.30.10 ---Goods, as follows:
    (a) line telephone headsets;
    (b) other headsets, incorporating or combined with radio-transmission apparatus;
    (c) line telephone handsets incorporating or combined with radio-transmission apparatus    		 Free
    8518.30.90 ---Other Free
    8518.40 -Audio-frequency electric amplifiers:  
    8518.40.10 ---For use as repeaters in line telephony products Free
    8518.40.90 ---Other Free
    8518.50.00 -Electric sound amplifier sets Free
    8518.90.00 -Parts Free
    8519 SOUND RECORDING OR REPRODUCING APPARATUS:  
    8519.20 -Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment:  
    8519.20.10 ---Coin or disc operated record-players Free
    8519.20.90 ---Other 5%
    8519.30.00 -Turntables (record-decks) Free
    8519.50.00 (Repealed by No 91 of 2021)  
    8519.8 -Other apparatus:  
    8519.81 --Using magnetic, optical or semiconductor media:  
    8519.81.10 ---Transcribing machines Free
    8519.81.20 ---Other sound reproducing apparatus, not incorporating a sound recording device Free
    8519.81.30 ---Dictating machines:
    (a) not capable of operating without an external source of power; or
    (b) based on digital audio or cassette-type magnetic tape recorders     		Free
    8519.81.4 ---Other magnetic tape recorders incorporating sound reproducing apparatus:  
    8519.81.41 ----Cassette-type Free
    8519.81.49 ----Other Free
    8519.81.90 ---Other sound recording apparatus, whether or not incorporating a sound reproducing device Free
    8519.89 --Other:  
    8519.89.10 ---Transcribing machines Free
    8519.89.20 ---Record-players Free
    8519.89.30 ---Other sound reproducing apparatus, not incorporating a sound recording device Free
    8519.89.90 ---Other Free
    8521 VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER:  
    8521.10.00 -Magnetic tape-type Free
    8521.90.00 -Other Free
    8522 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8519 OR 8521:  
    8522.10.00 -Pick-up cartridges Free
    8522.90.00 -Other Free
    8523 DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, " SMART CARDS " AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37:  
    8523.2 -Magnetic media:  
    8523.21.00 --Cards incorporating a magnetic stripe Free
    8523.29.00 --Other Free
    8523.4 -Optical media:  
    8523.41.00 --Unrecorded Free
    8523.49.00 --Other Free
    8523.5 -Semiconductor media:  
    8523.51.00 --Solid-state non-volatile storage devices Free
    8523.52.00 -- " Smart cards " Free
    8523.59.00 --Other Free
    8523.80.00 -Other Free
    8524 FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH-SENSITIVE SCREENS:
    8524.1 -Without drivers or control circuits:  
    8524.11.00 --Of liquid crystals Free
    8524.12.00 --Of organic light-emitting diodes (OLED) Free
    8524.19.00 --Other Free
    8524.9 -Other:  
    8524.91.00 --Of liquid crystals Free
    8524.92.00 --Of organic light-emitting diodes (OLED) Free
    8524.99.00 --Other Free
    8525 TRANSMISSION APPARATUS FOR RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS:  
    8525.50.00 -Transmission apparatus Free
    8525.60.00 -Transmission apparatus incorporating reception apparatus Free
    8525.8 -Television cameras, digital cameras and video camera recorders:  
    8525.81.00 --High-speed goods as specified in Subheading Note 1 to this Chapter Free
    8525.82.00 --Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter Free
    8525.83.00 --Other, night vision goods as specified in Subheading Note 3 to this Chapter Free
    8525.89.00 --Other Free
    8526 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS:  
    8526.10.00 -Radar apparatus Free
    8526.9 -Other:  
    8526.91.00 --Radio navigational aid apparatus Free
    8526.92.00 --Radio remote control apparatus Free
    8527 RECEPTION APPARATUS FOR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK:  
    8527.1 -Radio-broadcast receivers capable of operating without an external source of power:  
    8527.12.00 --Pocket-size radio cassette-players Free
    8527.13.00 --Other apparatus combined with sound recording or reproducing apparatus Free
    8527.19.00 --Other Free
    8527.2 -Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:  
    8527.21 --Combined with sound recording or reproducing apparatus:  
    8527.21.10 ---Capable of receiving and decoding digital radio data system signals Free
    8527.21.90 ---Other Free
    8527.29.00 --Other Free
    8527.9 -Other:  
    8527.91.00 --Combined with sound recording or reproducing apparatus Free
    8527.92.00 --Not combined with sound recording or reproducing apparatus but combined with a clock Free
    8527.99.00 --Other Free
    8528 MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS:  
    8528.4 -Cathode-ray tube monitors:  
    8528.42.00 --Capable of directly connecting to and designed for use with an automatic data processing machine of 8471 Free
    8528.49.00 --Other Free
    8528.5 -Other monitors:  
    8528.52.00 --Capable of directly connecting to and designed for use with an automatic data processing machine of 8471 Free
    8528.59.00 --Other Free
    8528.6 -Projectors:  
    8528.62.00 --Capable of directly connecting to and designed for use with an automatic data processing machine of 8471 Free
    8528.69.00 --Other Free
    8528.7 -Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:  
    8528.71 --Not designed to incorporate a video display or screen:  
    8528.71.10 ---Colour Free
    8528.71.20 ---Black and white or other monochrome Free
    8528.72.00 --Other, colour 5%
    8528.73.00 --Other, monochrome Free
    8529 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8524 TO 8528:  
    8529.10.00 -Aerials and aerial reflectors of all kinds; parts suitable for use therewith Free
    8529.90.00 -Other Free
    8530 ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF 8608.00.00):  
    8530.10.00 -Equipment for railways or tramways 5%
    8530.80.00 -Other equipment Free
    8530.90.00 -Parts 5%
    8531 ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF 8512 OR 8530:  
    8531.10 -Burglar or fire alarms and similar apparatus:  
    8531.10.10 ---Burglar alarms Free
    8531.10.9 ---Other:  
    8531.10.91 ----Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1997 12%
    DC:7%
    DCS:10%
      From 1 January 1998 11%
    DC:6%
    DCS:10%
      From 1 January 1999 10%
    DC:5%
      From 1 January 2010 5%
    8531.10.99 ----Other 5%
    DCS:4%
    DCT:5%
    8531.20.00 -Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED) Free
    8531.80.00 -Other apparatus Free
    8531.90 -Parts:  
    8531.90.10 ---For goods of 8531.20.00 or 8531.80.00 Free
    8531.90.90 ---Other Free
    8532 ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET):  
    8532.10.00 -Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) Free
    8532.2 -Other fixed capacitors:  
    8532.21.00 --Tantalum Free
    8532.22.00 --Aluminium electrolytic Free
    8532.23.00 --Ceramic dielectric, single layer Free
    8532.24.00 --Ceramic dielectric, multilayer Free
    8532.25.00 --Dielectric of paper or plastics Free
    8532.29.00 --Other Free
    8532.30.00 -Variable or adjustable (pre-set) capacitors Free
    8532.90.00 -Parts Free
    8533 ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS:  
    8533.10.00 -Fixed carbon resistors, composition or film types Free
    8533.2 -Other fixed resistors:  
    8533.21.00 --For a power handling capacity not exceeding 20 W Free
    8533.29.00 --Other Free
    8533.3 -Wirewound variable resistors, including rheostats and potentiometers:  
    8533.31.00 --For a power handling capacity not exceeding 20 W Free
    8533.39.00 --Other 5%
      From 1 January 2000 Free
    8533.40.00 -Other variable resistors, including rheostats and potentiometers 5%
      From 1 January 2000 Free
    8533.90.00 -Parts Free
    8534.00.00 PRINTED CIRCUITS Free
    8535 ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1 000 VOLTS:  
    8535.10.00 -Fuses 5%
    CA:Free
    8535.2 -Automatic circuit breakers:  
    8535.21.00 --For a voltage of less than 72.5 kV 5%
    CA:Free
    8535.29.00 --Other 5%
    CA:Free
    8535.30.00 -Isolating switches and make-and-break switches 5%
    CA:Free
    8535.40 -Lightning arresters, voltage limiters and surge suppressors:  
    8535.40.10 ---Lightning arresters (surge diverters), suitable for the protection of electricity supply equipment 5%
    DCS:4%
    DCT:5%
    8535.40.90 ---Other 5%
    CA:Free
    8535.90.00 -Other 5%
    CA:Free
    8536 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 AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1 000 VOLTS; CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBRE BUNDLES OR CABLES:  
    8536.10.00 -Fuses 5%
    CA:Free
    8536.20.00 -Automatic circuit breakers 5%
    CA:Free
    8536.30.00 -Other apparatus for protecting electrical circuits Free
    8536.4 -Relays:  
    8536.41.00 --For a voltage not exceeding 60 V 5%
    CA:Free
    8536.49.00 --Other 5%
    CA:Free
    8536.50 -Other switches:  
    8536.50.10 ---Time switches, not being relays Free
    8536.50.9 ---Other:  
    8536.50.92 ----Goods, as follows:
    (a) electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches);
    (b) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1 000 volts;
    (c) electromechanical snap-action switches for a current not exceeding 11 amperes    		 Free
    8536.50.93 ----Of a kind used as components in passenger motor vehicles, NSA Free
    8536.50.99 ----Other Free
    8536.6 -Lamp-holders, plugs and sockets:  
    8536.61.00 --Lamp-holders 5%
    CA:Free
    8536.69 --Other:  
    8536.69.10 ---Plugs and sockets for co-axial cables or printed circuits Free
    8536.69.90 ---Other 5%
    CA:Free
    8536.70 -Connectors for optical fibres, optical fibre bundles or cables:  
    8536.70.1 ---Of plastics:  
    8536.70.11 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8536.70.19 ----Other 5%
    CA:Free
    8536.70.2 ---Of iron or steel:  
    8536.70.21 ----Of a kind used as components in passenger motor vehicles 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8536.70.29 ----Other 5%
    CA:Free
    8536.70.30 ---Of glass Free
    8536.70.40 ---Of ceramics 5%
    DCS:4%
    DCT:5%
    8536.70.90 ---Of other materials 5%
    8536.90 -Other apparatus:  
    8536.90.10 ---Goods, as follows:
    (a) connection and contact elements for wires and cables;
    (b) wafer probers    		 Free
    8536.90.20 ---Battery clamps of a kind used for motor vehicles of 8702, 8703, 8704 or 8711 5%
    CA:Free
    8536.90.90 ---Other Free
    8537 BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF 8535 OR 8536, 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 8517:  
    8537.10 -For a voltage not exceeding 1 000 V:  
    8537.10.10 ---Programmable controllers Free
    8537.10.90 ---Other 5%
    CA:Free
    8537.20 -For a voltage exceeding 1 000 V:  
    8537.20.10 ---Programmable controllers Free
    8537.20.90 ---Other 5%
    CA:Free
    8538 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8535, 8536 OR 8537:  
    8538.10 -Boards, panels, consoles, desks, cabinets and other bases for the goods of 8537, not equipped with their apparatus:  
    8538.10.10 ---For programmable controllers Free
    8538.10.90 ---Other Free
    8538.90 -Other:  
    8538.90.1 ---Of goods of 8536.70:  
    8538.90.11 ----Of goods of 8536.70.11 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8538.90.12 ----Of goods of 8536.70.19 5%
    CA:Free
    8538.90.13 ----Of goods of 8536.70.21 5%
    CA:Free
      From 1 January 2010 5%
    CA:Free
    8538.90.14 ----Of goods of 8536.70.29 5%
    CA:Free
    8538.90.15 ----Of goods of 8536.70.30 Free
    8538.90.16 ----Of goods of 8536.70.40 Free
    8538.90.19 ----Other 5%
    8538.90.90 ---Other Free
    8539 ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LIGHT SOURCES:  
    8539.10 -Sealed beam lamp units:  
    8539.10.10 ---For motorcycles Free
    8539.10.90 ---Other 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8539.2 -Other filament lamps, excluding ultra-violet or infra-red lamps:  
    8539.21.00 --Tungsten halogen Free
    8539.22.00 --Other, of a power not exceeding 200 W and for a voltage exceeding 100 V Free
    8539.29.00 --Other 5%
    DCS:4%
    DCT:5%
    8539.3 -Discharge lamps, other than ultra-violet lamps:  
    8539.31.00 --Fluorescent, hot cathode Free
    8539.32.00 --Mercury or sodium vapour lamps; metal halide lamps 5%
    DCS:4%
    DCT:5%
    8539.39 --Other:
    8539.39.10 ---Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays Free
    8539.39.90 ---Other 5%
    DCS:4%
    DCT:5%
    8539.4 -Ultra-violet or infra-red lamps; arc-lamps:  
    8539.41.00 --Arc-lamps 5%
    DCS:4%
    DCT:5%
    8539.49.00 --Other 5%
    DCS:4%
    DCT:5%
    8539.5 -Light-emitting diode (LED) light sources:
    8539.51.00 --Light-emitting diode (LED) modules Free
    8539.52.00 --Light-emitting diode (LED) lamps Free
    8539.90 -Parts:  
    8539.90.10 ---Of goods of 8539.51.00 or 8539.52.00 Free
    8539.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    8540 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):  
    8540.1 -Cathode-ray television picture tubes, including video monitor cathode-ray tubes:  
    8540.11.00 --Colour Free
    8540.12.00 --Monochrome Free
    8540.20.00 -Television camera tubes; image converters and intensifiers; other photo-cathode tubes Free
    8540.40.00 -Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm Free
    8540.60.00 -Other cathode-ray tubes Free
    8540.7 -Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:  
    8540.71.00 --Magnetrons Free
    8540.79.00 --Other Free
    8540.8 -Other valves and tubes:  
    8540.81.00 --Receiver or amplifier valves and tubes Free
    8540.89.00 --Other 5%
    8540.9 -Parts:  
    8540.91.00 --Of cathode-ray tubes Free
    8540.99.00 --Other Free
    8541 SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR-BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS:  
    8541.10.00 -Diodes, other than photosensitive or light-emitting diodes (LED) Free
    8541.2 -Transistors, other than photosensitive transistors:  
    8541.21.00 --With a dissipation rate of less than 1 W Free
    8541.29.00 --Other Free
    8541.30.00 -Thyristors, diacs and triacs, other than photosensitive devices Free
    8541.4 -Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):
    8541.41.00 --Light-emitting diodes (LED) Free
    8541.42.00 --Photovoltaic cells not assembled in modules or made up into panels Free
    8541.43.00 --Photovoltaic cells assembled in modules or made up into panels Free
    8541.49.00 --Other Free
    8541.5 -Other semiconductor devices:  
    8541.51.00 --Semiconductor-based transducers Free
    8541.59.00 --Other Free
    8541.60.00 -Mounted piezo-electric crystals Free
    8541.90.00 -Parts Free
    8542 ELECTRONIC INTEGRATED CIRCUITS:  
    8542.3 -Electronic integrated circuits:  
    8542.31.00 --Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits Free
    8542.32.00 --Memories Free
    8542.33.00 --Amplifiers Free
    8542.39.00 --Other Free
    8542.90.00 -Parts Free
    8543 ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    8543.10.00 -Particle accelerators Free
    8543.20.00 -Signal generators Free
    8543.30 -Machines and apparatus for electroplating, electrolysis or electrophoresis:
    8543.30.10 ---Of a kind used solely or principally for the manufacture of printed circuits Free
    8543.30.90 ---Other 5%
    8543.40.00 -Electronic cigarettes and similar personal electric vaporising devices Free
    8543.70.00 -Other machines and apparatus Free
    8543.90.00 -Parts Free
    8543.90.10 - 8543.90.90 (Repealed by No 91 of 2021)  
    8544 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:  
    8544.1 -Winding wire:  
    8544.11.00 --Of copper 5%
    DCS:4%
    CA:Free
    DCT:5%
    8544.19.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    8544.20.00 -Co-axial cable and other co-axial electric conductors 5%
    8544.30.00 -Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    8544.4 -Other electric conductors, for a voltage not exceeding 1 000 V:  
    8544.42 --Fitted with connectors:  
    8544.42.1 ---For a voltage not exceeding 80 V:  
    8544.42.11 ----Goods, as follows:
    (a) compensation or extension leads for thermo-couples;
    (b) of a kind used for telecommunications     		Free
    8544.42.19 ----Other 5%
    DCS:4%
    DCT:5%
    8544.42.2 ---For a voltage exceeding 80 V but not exceeding 1 000 V:  
    8544.42.21 ----Of a kind used for telecommunications Free
    8544.42.29 ----Other 5%
    8544.49 --Other:  
    8544.49.1 ---For a voltage not exceeding 80 V:  
    8544.49.11 ----Goods, as follows:
    (a) compensation or extension leads for thermo-couples;
    (b) of a kind used for telecommunications    		 Free
    8544.49.19 ----Other 5%
    DCS:4%
    DCT:5%
    8544.49.20 ---For a voltage exceeding 80 V but not exceeding 1 000 V 5%
    DCS:4%
    DCT:5%
    8544.60 -Other electric conductors, for a voltage exceeding 1 000 V:  
    8544.60.10 ---Designed for working pressures exceeding 33 kV Free
    8544.60.90 ---Other 5%
    DCS:4%
    DCT:5%
    8544.70.00 -Optical fibre cables Free
    8545 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:  
    8545.1 -Electrodes:  
    8545.11.00 --Of a kind used for furnaces Free
    8545.19.00 --Other Free
    8545.20.00 -Brushes 5%
    DCS:4%
    DCT:5%
    8545.90.00 -Other Free
    8546 ELECTRICAL INSULATORS OF ANY MATERIAL:  
    8546.10.00 -Of glass Free
    8546.20.00 -Of ceramics Free
    8546.90.00 -Other 5%
    8547 INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL:  
    8547.10.00 -Insulating fittings of ceramics 5%
    8547.20.00 -Insulating fittings of plastics Free
    8547.90.00 -Other 5%
    8548.00.00 ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER Free
    8549 ELECTRICAL AND ELECTRONIC WASTE AND SCRAP:
    8549.1 -Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:  
    8549.11.00 --Waste and scrap of lead-acid accumulators; spent lead-acid accumulators Free
    8549.12.00 --Other, containing lead, cadmium or mercury Free
    8549.13.00 --Sorted by chemical type and not containing lead, cadmium or mercury Free
    8549.14.00 --Unsorted and not containing lead, cadmium or mercury Free
    8549.19.00 --Other Free
    8549.2 -Of a kind used principally for the recovery of precious metal:  
    8549.21.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) Free
    8549.29.00 --Other Free
    8549.3 -Other electrical and electronic assemblies and printed circuit boards:  
    8549.31.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) Free
    8549.39.00 --Other Free
    8549.9 -Other:  
    8549.91.00 --Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) Free
    8549.99.00 --Other Free

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